摘要
《萨班斯法案》的出台堪称注册会计师行业的一件大事,从理论上看,该法案各项条款的出台确实具有积极的意义,但仍然存在缺陷,它更多地强调监管的作用,而监管的效率往往不如制衡的效率;它更多地强调经济处罚和刑事处罚的作用,而这两种处罚却必须以民事赔偿为前提,并最终使作假行为的作假成本大大高于作假收益。
The publishing SOX Act is a great event in CPA industry. Theoretically, the appearance of provisions of the Act has its appositive meaning, there still exist some flaws, that is, the Act focuses more on supervision. The fact is the efficiency of supervision is more workable than that of balance. Furthermore, the Act emphasizes more on economic punishment, especially criminal penalty but both of which must be based on civil compensation. And finally the cost of fraud must be greatly higher than the profits of fraud in the act of fraud.
出处
《审计与经济研究》
北大核心
2006年第4期3-7,共5页
Journal of Audit & Economics
