中国企业在美国上市执行404条款的收益成本分析

The Income and Cost Analysis of Executing Sarbanes-Oxley Section 404 of the China Company in American

针对中国大陆企业在美国上市企业执行404条款所面临的问题,指出企业应对404条款强制性规定的关键是确定适合的执行强度;根据收益成本理论,提出了404条款执行强度确定模型,并对中国企业在执行404条款过程中的收益成本进行了分析。

According to the problem of executing 404 article of the china company in American .This article has pointed out that the key thing to deal the 404 article is to confirm 404 article executing intension, on the basis of the income and cost theory. This article has the model of confirming 404 executing intension. And analysis the income and cost of the section 404.