《萨班斯法案》通过强有力的外部监控措施,强制企业高层加强内部控制建设和完善,并对其有效实施给予合理保证,同时通过对企业内部治理结构的规定,从公司内部保证企业内部控制的有效实施。我国的内部控制建设应该在借鉴《萨班斯法案》的基础上,结合我国实际情况,从公司内部和外部同时着手,加强公司内部控制建设,有效抑制财务舞弊,合理保证会计信息的可靠性。 Sarbanes-Oxley Act through a strong external control measures, to force the top management to strengthen the building and improvement of internal control, and give reasonable assurance of its effective implementation, at the same time through the internal governance structure, internal assurance from the company’s internal control Effective implementation. Based on the reference of Sarbanes-Oxley Act, our country’s internal control construction should start from the inside and outside of the company at the same time according to the actual conditions of our country, strengthen the internal control construction of the Company, effectively suppress the financial fraud and reasonably ensure the reliability of the accounting information.