浅议萨班斯法案与公司内部控制

Discusses the Sarbanes bill and the company internal control shallowly

萨班斯.奥克斯莱法案针对上市公司CEO(首席执行官)和CFO(首席财务官)有严格规定,如果出现问题,CEO和CFO将为此承担刑事责任。巨大压力迫使公司高层在公司内控机制和财务控制方面,必须花费大量精力建立起基础性和长期性的可监控体系。而构建系统、严密、完善的内部控制体系,不仅是为了满足国际资本市场和上市地法律监管要求,也是众多企业在复杂多变的风险环境下生存发展的经验总结,是现代企业必须遵循的基本管理法则,更是企业提高防范风险能力和经营管理水平的内在要求。

Sarbanes-Oxley Act, the listed companies CEO （Chief Executive Officer） and the CFO （Chief Financial Officer）, there are strict requirements, If a problem arises, CEO and CFO will bear criminal responsibility. Tremendous pressure on the company＇s top internal control mechanisms and financial control have to spend a great deal of energy to establish the basis and long-term nature of the monitoring system. Building asystem, tight, perfect the internal control system, not only to meet the international capital market and listed the laws of regulatory requirements, as well as many enterprises in the complex and changing environment of risk the survival and development of the experience. Modern enterprises must adhere to the basic management principles, more enterprises to improve risk prevention and management level of the inherent requirements.