中國上市公司遵循SOX404條款的影響和應對方法(上)

【摘要】隨著我國經濟的高速發(fā)展，越來越多的國內企業(yè)在規(guī)模上達到了世界一流水平，而管理水平、綜合素質也有了長足的進步。企業(yè)擴張的需求促使他們到美國股市尋求海外融資，然而問題也應運而生。
2001年安然、世通等財務欺詐丑聞造就了《薩班斯-奧克斯利法案》的誕生，其中最為嚴厲、最富有爭議的條款是旨在加強上市公司內控制度并保證財務報告可靠性的404條款。按照SEC的規(guī)定，在美國上市的非本土公司須和本土公司一樣遵循SOX404，我國內地和香港現(xiàn)共有近百家公司在美國融資上市，SOX404的合規(guī)是它們不得不面對的挑戰(zhàn)。
中國公司內部控制薄弱，精細化管理和流程管理都不完善，在實際操作中遇到了眾多問題。本文旨在分析中國赴美上市企業(yè)遵循SOX404的機遇和挑戰(zhàn)，并試圖在結合中國現(xiàn)狀的基礎上借鑒其他國家的經驗，提出應對方法，從而為中國公司更好地順應這一變化提供幫助。 關鍵字：薩班斯法案，404條款，內部控制，結構性方法 Abstract
With rapid development of Chinese economy, more and more Chinese corporations have reached world-class in scale. Taken into consideration of broadened sight and better management, Chinese corporations are becoming more competitive. Out of the growing needs in expansion, many of them started financing by listed in US stock market. Then came the problem.
After financial frauds arose in Enron, Worldcom and other companies, US government issued Sarbanes-Oxley Act of 2002. Section 404 of the act which extremely emphasizes on effectiveness of internal control in order to guarantee the reliability of financial report is the harshest and most controversial part. According to SEC regulations, all non-American issuers are liable to comply with SOX404. In regard of this, SOX404 is a great challenge that the Chinese corporations listed in US stock market have to confront.
Chinese corporations are still weak in internal control, refined management and activity process management. Undoubtedly many of them have some problems in complying with such a harsh regulation as SOX404. The dissertation aims at digging out the obstacles that most Chinese corporations applicable to SOX404 have to face and tries to give some suggestions basing on their current status and overseas experiences. The conclusion is helpful for Chinese corporations to better comply with SOX404. Key words: Sarbanes-Oxley Act, SOX404, internal control, structured approach 目錄
一、序言

【中國上市公司遵循SOX款的影響和應對方法(上)】相關文章：

影響上市公司高管薪酬相關因素分析04-29

經濟波動對上市公司現(xiàn)金持有行為的影響03-02

《舌尖上的中國》英譯中歸化和異化翻譯策略運用05-16

關于上市公司現(xiàn)金股利政策信號內涵的影響因素實證研究08-05

淺談魯菜對中國飲食文化的影響04-15

中美貿易失衡現(xiàn)狀及其對中國的影響論文04-29

視唱練耳對聲樂技巧的作用和影響分析01-08

淺談中國飲食文化影響論文（通用6篇）05-13

中國山水畫的意義和功能04-12