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美国萨班斯法案对企业的内部控制的要求进行了全面的阐述,在我国经营的美资企业既要遵守该法案的要求,也要遵照我国企业会计准则进行核算,因而财务内部控制显得尤为重要。在经济全球化的大背景下,美资企业如何发挥在财务内部控制方面的优势,规避其发展的劣势,为企业的健康发展打下坚实的基础,这成为美资企业发展进程中迫切需要解决的一个问题。因此,本文主要针对美资企业财务内部控制进行简单的探讨。
The U.S. Sarbanes-Oxley Act fully elaborates the requirements of the internal control of enterprises. The U.S.-funded enterprises operating in China must comply with the requirements of the Act and with the accounting standards of China’s enterprises. Therefore, the internal control of finance is particularly important . Under the background of economic globalization, how to give play to the advantage of financial internal control and how to avoid the disadvantage of its development, which will lay a solid foundation for the healthy development of the enterprises, which is urgently needed to be solved in the process of the development of the U.S.-funded enterprises one question. Therefore, this article mainly focuses on the financial internal control of American-funded enterprises for a simple discussion.