把对管理人才的选拔、任用转化到方法理论的应用,应是今后加强企业管理、保证公众投资人权益的基本途径,也是管理理论研究的重要方向。近年来,国资委、证监会等部门陆续颁布了关于“内部控制”制度建设和风险管理的相关规定,这些制度性要求是继美国政府通过“萨班斯法案”、强制上市公司建立“内部控制制度”后的进一步发展,同时也是管理理念创新的一种体现。从理论分析的角度,回顾“萨班斯法案”的要求和实施过程,将有益于国内企业管理水平 Transforming the selection and appointment of management personnel into the application of methodology should be the basic way to strengthen the management of the enterprise and ensure the rights and interests of the public investors in the future. It is also an important direction for the study of management theory. In recent years, the SASAC and the CSRC have successively promulgated the relevant regulations on the system construction and risk management of the “internal control”. These institutional requirements follow the U.S. government’s adoption of the “Sarbanes-Oxley Act” and the compulsory listing of listed companies The further development after the establishment of “internal control system” is also an embodiment of the management concept innovation. From the theoretical analysis point of view, reviewing the requirements and implementation process of the Sarbanes-Oxley Act will benefit the management level of domestic enterprises