萨班斯法案的剖析与借鉴

发布时间：2018-04-11 08:17

本文选题：萨班斯法案 + 内部控制　；参考：《厦门大学》2009年硕士论文

【摘要】： 萨班斯法案原名为《2002年公众公司会计改革和投资者保护法案》,其是在2001年到2002年美国发生安然、世通财务丑闻案之后,美国为了恢复投资者信心,革除财务丑闻案暴露出的法律制度弊端,加强公司治理监督的产物。萨班斯法案代表了一个新的资本市场监管时代的到来,很多国家开始借鉴萨班斯法案的做法,加强证券市场监管。我国为了促进资本市场健康快速地发展,完善我国企业的内部控制制度,应借鉴萨班斯法案,制定具有我国特色的“萨班斯法案”,即建立我国的公司内控框架和监管制度。本文除引言和结语外分为三章: 第一章主要介绍引起萨班斯法案的出台背景,说明了其出台前后的争议,随后阐述了其背后的深层次原因,并探析了萨班斯法案的立法理念。第二章主要阐述了萨班斯法案的主要内容,探讨了萨班斯法案对会计行业的监督、审计独立性、财务信息披露、公司责任等诸多方面做出的新的规定。并重点剖析对萨班斯法案中最具影响力的核心条款302条款和404条款。第三章阐述日本移植萨班斯法案的模式,论述了中国有关内部控制的法律法规,对《内部控制基本规范》的内容进行说明,阐述了按照我国审计准则和内控规范规定的内部控制框架的建构,提出了完善内部控制框架及对该规范的设计建议。
[Abstract]:The Sarbanes Act, formerly known as the Public Company Accounting Reform and Investor Protection Act of 2002, was designed to restore investor confidence after Enron, the WorldCom financial scandal, in the United States from 2001 to 2002.Eliminate the financial scandal cases exposed the shortcomings of the legal system, strengthen the product of corporate governance supervision.Sarbanes Act represents the arrival of a new era of capital market regulation, many countries began to learn from the Sarbanes Act to strengthen securities market regulation.In order to promote the healthy and rapid development of the capital market and perfect the internal control system of Chinese enterprises, we should draw lessons from the Sarbanes Act and formulate the Sarbanes Act with Chinese characteristics, that is, to establish the internal control framework and supervision system of our country's companies.In addition to the introduction and conclusion, this article is divided into three chapters:The first chapter mainly introduces the background of Sarbanes Act, explains the controversy before and after the introduction of Sarbanes Act, then expounds the deep reasons behind it, and probes into the legislative ideas of Sarbanes Act.The second chapter mainly expounds the main contents of Sarbanes Act, and discusses the new regulations made by Sarbanes Act in many aspects, such as the supervision of accounting profession, audit independence, financial information disclosure, corporate responsibility and so on.And focuses on the Sarbanes Act the most influential core provisions 302 and 404 provisions.The third chapter expounds the mode of Japanese transplantation of Sarbanes Act, discusses the laws and regulations concerning internal control in China, and explains the contents of the basic norms of Internal Control.This paper expounds the construction of the internal control framework according to the auditing standard and internal control standard of our country, and puts forward some suggestions on how to perfect the internal control framework and how to design the internal control framework.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：DD912.2;D971.2

【引证文献】