本文選題：薩班斯法案 + 內(nèi)部控制��； 參考：《廈門大學》2009年碩士論文

【摘要】： 薩班斯法案原名為《2002年公眾公司會計改革和投資者保護法案》,其是在2001年到2002年美國發(fā)生安然、世通財務丑聞案之后,美國為了恢復投資者信心,革除財務丑聞案暴露出的法律制度弊端,加強公司治理監(jiān)督的產(chǎn)物。薩班斯法案代表了一個新的資本市場監(jiān)管時代的到來,很多國家開始借鑒薩班斯法案的做法,加強證券市場監(jiān)管。我國為了促進資本市場健康快速地發(fā)展,完善我國企業(yè)的內(nèi)部控制制度,應借鑒薩班斯法案,制定具有我國特色的“薩班斯法案”,即建立我國的公司內(nèi)控框架和監(jiān)管制度。 本文除引言和結語外分為三章: 第一章主要介紹引起薩班斯法案的出臺背景,說明了其出臺前后的爭議,隨后闡述了其背后的深層次原因,并探析了薩班斯法案的立法理念。 第二章主要闡述了薩班斯法案的主要內(nèi)容,探討了薩班斯法案對會計行業(yè)的監(jiān)督、審計獨立性、財務信息披露、公司責任等諸多方面做出的新的規(guī)定。并重點剖析對薩班斯法案中最具影響力的核心條款302條款和404條款。 第三章闡述日本移植薩班斯法案的模式,論述了中國有關內(nèi)部控制的法律法規(guī),對《內(nèi)部控制基本規(guī)范》的內(nèi)容進行說明,闡述了按照我國審計準則和內(nèi)控規(guī)范規(guī)定的內(nèi)部控制框架的建構,提出了完善內(nèi)部控制框架及對該規(guī)范的設計建議。
[Abstract]:The Sarbanes Act, formerly known as the Public Company Accounting Reform and Investor Protection Act of 2002, was designed to restore investor confidence after Enron, the WorldCom financial scandal, in the United States from 2001 to 2002.Eliminate the financial scandal cases exposed the shortcomings of the legal system, strengthen the product of corporate governance supervision.Sarbanes Act represents the arrival of a new era of capital market regulation, many countries began to learn from the Sarbanes Act to strengthen securities market regulation.In order to promote the healthy and rapid development of the capital market and perfect the internal control system of Chinese enterprises, we should draw lessons from the Sarbanes Act and formulate the Sarbanes Act with Chinese characteristics, that is, to establish the internal control framework and supervision system of our country's companies.In addition to the introduction and conclusion, this article is divided into three chapters:The first chapter mainly introduces the background of Sarbanes Act, explains the controversy before and after the introduction of Sarbanes Act, then expounds the deep reasons behind it, and probes into the legislative ideas of Sarbanes Act.The second chapter mainly expounds the main contents of Sarbanes Act, and discusses the new regulations made by Sarbanes Act in many aspects, such as the supervision of accounting profession, audit independence, financial information disclosure, corporate responsibility and so on.And focuses on the Sarbanes Act the most influential core provisions 302 and 404 provisions.The third chapter expounds the mode of Japanese transplantation of Sarbanes Act, discusses the laws and regulations concerning internal control in China, and explains the contents of the basic norms of Internal Control.This paper expounds the construction of the internal control framework according to the auditing standard and internal control standard of our country, and puts forward some suggestions on how to perfect the internal control framework and how to design the internal control framework.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：DD912.2;D971.2

【引證文獻】

相關碩士學位論文 前2條

1 劉康;論我國企業(yè)內(nèi)部控制制度的法律完善[D];中國政法大學;2011年

2 劉桂麗;《索克斯法案》相關問題研究[D];福建師范大學;2011年

，

本文編號：1735167