SOA404条款的实施与启示  

The implementation of SOA Section 404 and its enlightenment

作　　者：刘霞[1,2] 

机构地区：[1]厦门大学会计系,福建厦门361005 [2]闽江学院管理学系,福建福州351008

出　　处：《重庆工商大学学报（西部论坛）》2008年第6期87-90,共4页Journal of Chongqing Technology and Business University:West Forum

摘　　要：自从2003年6月SEC宣布正式实施SOA法案以来,404条款一直饱受争议,原因主要在于其巨额的实施成本。为了应对这些问题,SEC也不断采取措施,进行调整。建立健全内部控制已是大势所趋,实施的关键是降低成本。现阶段,我国内部控制体系建设仍应以内部控制标准体系建设和内部控制评价制度建设为主,实施中应"统一管理、分步推进、细化分类标准、设定强制执行门槛",同时应加强有关人员的相关培训。Since SEC formally implemented Section 404 of the Sarbanes -Oxley Act in the June of 2003, it has been in the center of dispute. The main reason is its huge enforcement cost. In order to deal with these problems, SEC has been keeping on adjusting ways to suit the needs. Setup and perfection of inner control is the trends and the key to implementation is to lower the cost. Currently, China＇ s inner control system construction should still attach importance to inner control standard system construction and inner control evaluation system construction, the implementation should be taken by unity management, by promoting step by step, by making the standard more detailed, by setting up mandatory enforcement threshold and by strengthening the related personnel training.

关 键 词：SOA404条款 财务报告内部控制 内部控制标准体系 

分 类 号：F233[经济管理—会计学]