美国内部控制信息披露的发展及其借鉴

Internal Control Report and Disclosure:Experience in the United States and Proposal for China's Security Market

本文从美国《萨班斯———奥克斯利法案》以及SEC出台的有关规则出发, 研究关于内部控制信息披露的几个重要问题: 披露性质、披露内容、审计验证、评价依据及责任主体等, 并结合我国公司治理环境、制度背景, 提出了我国内部控制信息披露的系统建议。

Based on reviewing of Sarbanes-Oxley Act and subsequent SEC rules over internal control and disclosure,this article analyses some fundamental concern about the disclosure of corporate internal control.Furthermore,this article studies China 's corporate governance environment and legal background,and provides a framewo rk for internal control disclosure.