萨班斯法案404条款执行效果及借鉴

SOX 404 Implementation and its Implication to China

美国监管部门在萨班斯法案404条款执行过程中采取了一系列措施,取得了显著成效,主要体现在提高财务报告质量、维护中小投资者利益、改善公司治理等方面。我国内部控制基本规范已经发布,能否取得良好的效果关键是实施,因此借鉴其经验具有重要意义。本文在分析我国内部控制信息披露现状后,认为我国应该加快推动内部控制方面立法,并以此为基础出台相互配套的规范体系;将我国上市公司进行分类处理,先强制要求大型上市公司披露财务报告内部控制审核信息;开展提高注册会计师效率和监管效率的一系列评估项目,降低上市公司遵循成本。

The U.S. regulatory authorities adopted a series of measures in SOX404 implementation process and made remarkable achievements, mainly reflected in improving the quality of financial reporting, safeguarding the interests of small and medium investors, improving corporate governance and so on. China＇s Basic Standard for Enterprise Internal Control has been issued, the relevant guidelines are being developed, the key to obtain good results is implementation, learn from their experience is of great significance. By analyzing the status of internal control information disclosure, we think that we should speed up legislation to promote internal control as the basis for the introduction of standards of mutual support; classify listed companies, mandatory large-scale listed companies disclose financial internal control audit information; raise the efficiency of CPA and regulatory assessment by a series of projects, to reduce compliance costs.