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长期关注《萨班斯法案》对企业的影响的中国内部审计协会副秘书长张玉说,要想在“萨班斯”挑战中成为赢家,首先要搞清楚游戏规则。而张所指的游戏规则,即《萨班斯法案》中最难操作、最复杂、成本最高的404条款—完善内部控制。IT治理中心中国研究中心主任兼首席专家孙强也认为,《萨班斯法案》404节严格的约束使得内控制度相对薄弱的、欲在美上市的大型国企望而却步,甚至一些已经在美上市的中国公司萌生了退市之意。那么,已经在美国上市的中国四大电信运营商又是如何面对“萨班斯”的苛刻要求的呢?已经得到的答案是:积极按照“萨班斯”要求,完善并加强内部控制。
Zhang Yu, deputy secretary general of China Institute of Internal Audit, who has long been concerned about the impact of the Sarbanes-Oxley Act on the enterprise, said in order to become a winner in the Sarbanes-Oxley challenge, we must first understand the rules of the game. And Zhang refers to the rules of the game, the Sarbanes-Oxley Act, the hardest to operate, the most complex and costly Section 404 - improve internal control. Sun Qiang, director and chief expert of China Research Center of IT Governance Center, also believes that the strict restrictions in Section 404 of the Sarbanes-Oxley Act make the relatively large-scale state-owned enterprises that want to be listed in the United States be discouraged by the strict control of the Sarbanes-Oxley Act. Some even have listed China in the United States The company initiated the delisting meaning. So how have China’s top four telecom operators listed in the United States face the harsh demands of “Sarbanes-Oxley?” The answer has been to improve and strengthen internal control in accordance with the requirements of Sarbanes-Oxley.