华科公司财务内部控制制度的研究-工商管理专业论文.docxVIP

MBA学位论文作者：杨松 MBA学位论文作者：杨松 华科公司财务内部控制制度的研究 ABSTRACT In 2001，the exposure of financial scandal of Enron Company caused a series of filo bankruptcy protections that involved mole than 300 listed companies in America and valued about 400 billion lJS$．The scandals slruek seriously the trust of the public and investors to the stock market．To protect the interests of investors，to restore the public’s trust,and to stabilizo the U．S． fimaneial market,the“Sarbanes-Oley Act’(referred to SOX Act)signed by the President Bush, andⅥ，a瞎finally released in 2002．The bill showed the largest reform of stock market has reached climax since the stock market crashed in the thirties of last century． The SOX Act requires that all of the companies，who listed in American stock market, should comply with the policies stated in the Act．Based the policy of tlao SOX Act,all of Chinese coml,anics，who listed will be listed in American stock market,will have internal control systems and the corresponding assessment report must be performed by external Auditors． For Chinese companies，it is hard to abide the regulations in the SOX Act．The primary托ason is there is integrated internal control system in China llOW，so Chinese companies who listed in American stock market do not know dearly about how to establish the internal control systems and comply、jl，ilh the internal control regulations in the SOX Act． The thesis explained gra,tuany this topic through three layers．From the viewpoint of law and standard,the thesis introduced the content of SOX，how the public listing companies affected by the SOX and the related internal control policies and laws in China．Then,from the viewpoint of the theory,the thesis talked about the fla1310 of COSO，and described what I had done for establishing the internal eonlrol system in CASIX．Finally,according to the current internal control system in China,and the experiences got from the Chilla$e public listing companies