美国内部控制评价制度体系的研究及启示

A Study and Inspiration of the US Internal Control Evaluation System

美国建立了由萨班斯法案、SEC规则和PCAOB准则构成的内部控制评价制度体系,实行公司管理层内部控制评价和注册会计师对管理层报告再评价的双重评价制度。萨班斯法案的强制规范加上SEC和PCAOB的监管和指导,充分保障了美国内部控制评价制度体系的有效实施。借鉴美国的经验,针对我国正在建设的企业内部控制评价制度体系提出相应的政策建议,以期为我国内部控制评价制度体系的建立和有效执行有所助益。

The United States has set up an internal control evaluation system and carried out a dual evaluation system. The internal control evaluation system consists of Sarbanes-Oxley and PCAOB Norms. And the dual evaluation system includes company management internal evaluation system and the CPA,s revaluation to the management＇s report. The enforceable standard, together with the supervision and instruction of SEC and PCAOB, ensures the effective implement of the US in- ternal control evaluation system successfully. Using the experiences of the U.S.A, this paper puts forward corresponding policies and suggestions based on China＇s current situation of constructing the enterprise internal control evaluation system in expectation to be helpful to its establishment and effective implement.