美国强制性双重内部控制评价制度对我国内部控制建设的启示

安然、世界通讯、默克制药、施乐等一系列财务舞弊案件的爆发引起了美国资本市场的极大恐慌,使得投资者对会计市场和资本市场丧失信心。人们开始认识到财务信息的不真实、内部控制程序的虚有其表等问题不容忽视。鉴此,美国国会为了加强上市公司财务报表的真实性和提高投资者的信心,于2002年7月颁布了《萨班斯-奥克斯利法案》(Sarbanes-Oxley Act of 2002,下文简称SOX法案)。美国上市公司的内部控制自此进入了新的阶段——强制性双重评价制度,即管理当局进行自我评价以及外部审计师进行独立评价。本文将从美国财务报告内部控制评价的最新发展出发,以Microsoft公司的内部控制报告和DELOITTE&TOUCHE LLP公司的内部控制审计报告为例,结合我国企业内部控制的现状,提出美国强制性双重内部控制评价制度对我国内部控制建设的启示。

Enron,worldcom,Merck,xerox and a series of the outbreak of the financial fraud case caused a great panic in the capital markets in the United States,investors lose confidence to the accounting market and capital market.People begin to realize financial information is not real, internal control procedures would wait for a problem that nots al ow to ignore.As a result,congress in order to strengthen the integrity of the financial statements of listed companies and enhance the confidence of investors,in July 2002,issued the Sarbanes-Oxley Act(sarbanes-oxley Act of 2002,hereinafter referred to as the SOX Act).The listed company's internal control has entered a new phase-mandatory dual evaluation system, namely the management authorities in self-evaluation and external auditors independent evaluation.This article from the United States financial reporting the latest development of internal control evaluation,with Microsoft company's internal control report and DELOITTE&TOUCHE LLP company's internal control audit report,for example,combining the current situation of our country enterprise internal control,puts forward the mandatory dual internal control evaluation system for the revelation of the internal control construction in our country.