【摘要】 SOX法案是美国公司法和证券法的新发展,强调了公司内部控制的重要性。本文分析了SOX法案的颁布背景及内部控制条款,结合我国上市公司内部控制现状,提出上市公司内部控制体系构建的维度:国家法律规定与行业协会业务规范的约束、会计师事务所对上市公司内部控制的法定外部鉴证、独立于会计师事务所的咨询公司的内部控制专业咨询辅导、上市公司内部控制体系的建设以及社会诚信环境的营造,并分别进行了具体的探讨。更多还原

【Abstract】 The introduction of SOX Act is a new development of company laws and securities laws in the United States.This paper introduces the background of its origination,analyzes its sections on internal control.With consideration of the current situation of the internal control system in China’s publicly listed companies,proposes a building of the internal control system:state laws and business regulations of the industry associations;evaluation and certification of the public companies’ internal control systems by external certified auditors;consultation from internal control specialists in advisory companies which are independent of the external auditors;construction of public companies’ internal control system and construction of the social creditability environment.更多还原