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安然、世界通讯、默克制药、施乐等一系列财务舞弊案件的爆发引起了美国资本市场的极大恐慌,使得投资者对会计市场和资本市场丧失信心。人们开始认识到财务信息的不真实、内部控制程序的虚有其表等问题不容忽视。鉴此,美国国会为了加强上市公司财务报表的真实性和提高投资者的信心,于2002年7月颁布了《萨班斯-奥克斯利法案》(Sarbanes-Oxley Act of 2002,下文简称SOX法案)。美国上市公司的内部控制自此进入了新的阶段——强制性双重评价制度,即管理当局进行自我评价以及外部审计师进行独立评价。本文将从美国财务报告内部控制评价的最新发展出发,以Microsoft公司的内部控制报告和DELOITTE&TOUCHE LLP公司的内部控制审计报告为例,结合我国企业内部控制的现状,提出美国强制性双重内部控制评价制度对我国内部控制建设的启示。
The outbreak of a series of financial fraud cases such as Enron, WorldCom, Merck Pharma, and Xerox caused a great panic in the U.S. capital markets, causing investors to lose confidence in the accounting markets and capital markets. People began to realize that the financial information is not true, the internal control process of the fictitious list should not be overlooked. In view of this, in order to strengthen the authenticity of the financial statements of listed companies and increase investor confidence, the U.S. Congress enacted the Sarbanes-Oxley Act of 2002 (SOX) in July 2002, . Since then, the internal control of US listed companies has entered a new phase - mandatory dual evaluation system, that is, management self-evaluation and independent evaluation by external auditors. Based on the recent development of the internal control evaluation of financial reports in the United States and the internal control report of Microsoft Corporation and the internal control audit report of DELOITTE & TOUCHE LLP Corporation, this paper, combined with the status quo of the internal control of China’s enterprises, puts forward the United States mandatory dual internal control evaluation system Enlightenment to China ’s Internal Control Construction.