关于萨班斯法案下我国在美上市公司内控问题分析.pdfVIP

内部控制研究有所帮助。 （2 ）方法创新。文章主要采用理论研究和实证研究相结合的方法： 即首先分析了网易、灵通、联通、网通和UT 斯达康这五家公司年报中 的内部控制缺陷，然后根据萨班斯法案、COSO 框架、我国内部控制法 规、大型事务所指南和笔者实际工作经验等多角度进行研究，最后提出 解决问题的建议。这种实证研究方式为未来内部控制问题研究提供了新 的思路和方法。 （3 ）应用创新。文章针对目前情况，向政府、注册会计师协会和企 业等三方面提出相关建议：认为财政部应该规范和整合内部控制框架； 注册会计师协应该配合推广内部控制框架；而企业则应该从企业文化和 公司伦理层面来设计实施内部控制体系。这是对我国上市公司内部控制 框架设计和发展路线的创新。 通过本文对我国在美上市公司典型内部控制缺陷的研究，可以对目 前在美上市的公司或将来准备在美上市的公司起到借鉴作用；并对财政 部酝酿的“内部控制整体框架”提供参考意见；此外对于准备在其他国 上市的公司或是有志于加强公司内部控制的企业有很好的启发效果。 关键词：内部控制，萨班斯法案，404 条款，COSO 框架 THE RESEARCH ON INTERNAL CONTROL OF CHINESE LISTED ENTERPRISES BASED ON SOX ABSTRACT The issue of internal control is a world-wide problem. In many countries, internal control criteria of establishment and assessment have laid down. Specially, listed companies in USA should submit an annual report to SEC which shall contain an assessment of the effectiveness of the internal control structure and procedures of the issuer for financial reporting as required by the Sarbanes-Oxley Act of 2002. Domestic enterprises are now facing the challenge. The writer chooses the annul reports of 41 listed companies and summarizes five main internal control issues, which are uncompleted record, lack of finance specifics, the problem of the information system, lack of internal auditor department, the consequences of internal control issues, then discusses the reason of these issues and give the suggestions. The shinning points of the article are as follows: 1) New Content. The background of the article is COSO frame (1992) and SOX (2002), which are the key discussion points in the internal control area. The cases in the article are from most recent annual report. It must help the work of internal contr