后安然时代的信息质量监控

2002年美国《萨班斯—奥克斯利法案》确立的质量保障体系包括三道防线:即建立公司信息质量责任制,强化审计的独立性,确立全新的、独立的CPA行业监管体制。这不仅为我国反信息欺诈立法提供了有益的借鉴,而且我国赴美上市融资的公司和从事与在美国发行证券有关的审计业务的会计师事务所可能受其管辖。

美国反信息欺诈立法及其启示

美国《SOX法案》为财务信息质量建立三道屏障 ,以打击虚假财务信息 ,主要举措包括建立公司信息质量责任制 ,强化审计的独立性 ,确立全新的独立的CPA行业监管体制。这不仅为我国反信息欺诈立法提供了有益的借鉴 ,而且我国赴美上市融资的公司和从事与在美国发行证券有关审计业务的会计师事务所可能受其管辖。

Regulation of social forces to participate in social security funds

The social security fund is the masses of＂Survival Money＂ ＂lucky money＂. In order to promote the sustainable development of social security funds, the effective supervision of social security funds become very important. This paper based on the aims to promote the sustainable development of the social security fund and analysis of social forces to participate in the supervision of social security fund situation, put forward to further improve the social security fund supervision and management of effective means.

Is the ‘Circuit Breaker’ to Blame for the Stock Market Fall?

In an effort to tame the frenzied stock market last year,the China Securities Regulatory Commission（CSRC）implemented a＂circuit breaker＂mechanism to mitigate the impact of future fluctuations.The mechanism started operating on January 4,but was subsequently responsible for the early end of the first day of trading in 2016.