《索克斯法案》实施对中国在美上市公司的挑战

The challenges to the company listed on stock market in the USA by the implementation of Sarbanes-Oxley Act

《索克斯法案》的实施,将对我国在美国的上市公司的公司治理、信息披露、内部控制带来巨大的影响和挑战。特别是其中的302条款和404条款就上市公司管理层对建立和维持公司内部控制制度和信息披露程序的有效性都做了具体的规定,也明确了外部审计师的责任。我国在美国的上市公司必须早做准备,采取应对措施,按照国际标准建立完善内部控制制度和信息披露程序,满足法案的要求。

The implementation of Sarbanes-Oxley Act will bring a big challenge to the company listed in the USA in company governance, information report and internal control. The article 302 and 404 state the responsibility of management for establishing and maintaining an adequate internal control and procedures for financial reporting. In order to meet the demand, we must establish effective control system according to international standards.