论文部分内容阅读
美国国会在2002年通过的《萨班斯法案》要求在美国上市的市值超过7500万美元的公司必须对内部控制情况提出具体的披露,十余年来,不但在美国上市的企业开始严格执行此法案,我国相关部门也在逐步加强公司内部控制情况的披露体系。在此背景下,作为美欧企业在华公司中有着15年工作经验的财务人员,笔者有意与诸位同仁探讨在华企业《萨班斯法案》的实施情况以期能给我国本土企业的内控实施带来一定借鉴。本文将以美国某世界500强企业南京公司为例,结合内部控制的部分要素简要介绍该在华公司实施《萨班斯法案》的方法和过程,并提出经验总结,虽是管中窥豹,但望一叶知秋。
The Sarbanes-Oxley Act adopted by the U.S. Congress in 2002 requires companies listed in the United States with a market capitalization of more than 75 million U.S. dollars to make specific disclosures on the internal control situation. For more than a decade, not only companies listed in the United States have begun to strictly implement this Act, the relevant departments of our country are also gradually strengthening the disclosure system of the internal control of the company. Against this backdrop, as a financial officer with 15 years of working experience in US and European companies in China, I intend to discuss with colleagues my colleagues on the implementation of the Sarbanes-Oxley Act in China in order to give our domestic enterprises with the implementation of the internal control band To learn from. This article will take the United States, a Fortune 500 company in Nanjing as an example, with some elements of internal control brief introduction of the company in China to implement the “Sarbanes-Oxley Act” method and process, and put forward lessons learned, Ye Zhiqiu.