论文部分内容阅读
美国萨班斯法案的实施对中国企业的内部控制和会计信息披露已经产生了一定的影响:一是已经或准备在美国上市的中国企业必须达到法案的要求;二是针对我国的资本市场,如果不能尽快完善内部控制和信息披露机制,那么将会导致股东利益受损和证券市场的泡沫。该法案的颁布与实施,对在美国上市公司的监管模式及行业发展提出了更高要求。文章主要对萨班斯法案对准备赴美上市中国企业的影响进行分析,对中国企业应如何积极面对给出建议,帮助准备赴美上市中国企业建立与完善内部控制制度,提高公司治理水平,以便及早地降低日后的执行成本。
The implementation of the U.S. Sarbanes-Oxley Act has exerted some influence on the internal control of Chinese enterprises and the disclosure of accounting information. The first is that Chinese enterprises that have or are preparing to list in the United States must meet the requirements of the act. The second is to address the capital market in China if Failure to improve the internal control and information disclosure mechanism as soon as possible will result in the loss of shareholders’ interests and the stock market bubble. The promulgation and implementation of the act put forward higher requirements on the regulatory model and industry development of listed companies in the United States. The article mainly analyzes the impact of Sarbanes-Oxley Act on preparation of Chinese companies listed in the United States, advises Chinese enterprises on how to deal with the problems, helps Chinese listed companies in the United States to establish and perfect internal control system, improves corporate governance level, In order to reduce early implementation costs.