【作者】 刘宇；

【导师】 张永泽；

【作者基本信息】 北京邮电大学 ， 工商管理， 2007， 硕士

【副题名】萨班斯法案对中国上市公司信息披露制度建设的影响分析

【摘要】 公司作为社会经济生活的重要元素，发挥着重要作用，它促进了发明，全面改善了社会生活，为人们提供了最需要的帮助。由于公司所进行的各种活动对社会生活的影响远远大于个人。为了维护社会发展与公平正义，对公司权力滥用予以限制是必要的。从《反垄断法》、《反不正当竞争法》、《消费者权益保护法》等法案在西方发达国家和发展中国家相继出台可以清楚反映出国家不断加强对公司行为进行监管的趋势。作为上市公司，其为从证券市场获得生产经营所需要的资金而发行股票，广大投资者购买公司股票成为公司股东，上市公司成为公众公司，为了保护投资者的合法权益，维护证券市场的健康发展，加强对公众公司的行为监管成为必然，美国1934年的证券交易法和以后相继出台的相关法律体现出了这一趋势。而面对安然、世通等财务欺诈事件，为提高公众公司治理水平，恢复投资者信心，保护投资者利益，美国总统布什签发了《萨班斯．奥克斯利法案》。这部法案从多个方面强化了上市公司的会计监管与内部控制监管。正式将内部控制的监管纳入了政府监管范围。这说明内部控制对于保证报表真实性，保护投资者利益的重要性。因而对内部控制的监管体制进行研究是很重要的。本文将借鉴和分析SOX法案的改革措施，从内部控制理论发展的趋势，我国上市公司内部控制的现状，中国证监会对上市公司内部控制的监管要求和发展趋势进行分析，提出应在加强上市公司自身治理，加强对上市公司内部控制的社会监管与政府监管等方面进行我国内部控制体系建设，完善我国上市公司的信息披露制度，提高信息披露的真实性、及时性。更多还原

【Abstract】 As an important fundamental element in the society and economy, company has great effect. It speed up invention, improve the level of living, give the most assist for the people. But the actions processed by the company have more influence to the society than individual. It is necessary to give limitations on the company behavior for the development of economy and for the right and justice. We can get the conclusion easily from the act such as antitrust act, anti unfair competition law, consumer protection act are put into implementation in developed and developing countries continuously that the general tendency of strengthen monitoring on the companies behavior in different countries. Public companies get the money from capital market by issue stocks. Investors become shareholders of the company through buy the company stocks. In order to protect investor’s legal rights and benefits, maintain healthy development of the stock market, it is necessary to emphatically monitor on the public companies behavior. From the implementation of Securities Exchange Act of 1934 and relative act enforced thereafter, we can find the tendency easily. In the face of the influence caused by fraudulent financial statements and accounting scandals disclosed about companies such as Enron and WorldCom, the Unite States president promulgate the Sarbanes-Oxley act for the purpose to improve public companies corporate governance level, to win back the public confidence, to protect the investors benefits. The act has strengthened accounting and internal control supervision of the public companies from several facets. The monitoring of internal control has been involved in the scope of government monitoring, From these fact we can get the conclusion that it is very important of internal control in improving financial reporting reliability and protect shareholders benefits. So it is worthy of studying about how to monitoring the internal control of the companies.This thesis makes some suggestions on internal control monitoring of our public companies based on the research and studying of Sarbanes-Oxley act and the experiences of American public companies. From the studying of Internal control theory, of the present situation of our countries public company internal control, of monitoring regulatory and supervising tendency of the china securities regulatory commission, get the conclusion that we should construct our country’s internal control system and information disclosure regulatory Through strength internal control monitoring from three facets-internal control supervised by the company、internal control supervised by the society、internal control supervised by the government in order to improve our management effectiveness and efficiency.更多还原