从“萨—奥法案”视角论我国企业内控系统的构建  

On The Building of Internal Control System in Our Country's Enterprise From the "Sarbanes-Oxley Act" Perspective

作　　者：吴彦龙[1] 李景芝[2] 吴南慧[3] 

机构地区：[1]黑龙江省审计厅,哈尔滨150001 [2]中国石油哈尔滨石化分公司,哈尔滨150056 [3]哈尔滨工业大学,哈尔滨150006

出　　处：《哈尔滨商业大学学报（社会科学版）》2011年第4期77-83,共7页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：美国颁布实施的《萨班斯—奥克斯利法案》(简称"萨—奥法案")是针对上市公司建立并保持内部控制所作出的规定。内控制度是现代企业稳健发展不可或缺的"稳定器",是一个系统化的框架,它建立在风险管理的基础上,包括内控环境、风险分析、内控活动、信息与沟通、监督五大要素,五要素之间的配合和联系组成了一个完整的系统。目前,我国大多数企业尚未建立一整套内控管理体系,即使建立的企业也未实现系统化、可视化与信息化管理,尚未建立与国际接轨、适应国际资本市场要求的内部管理体系。鉴于此,基于"萨—奥法案"要求而提出的内部控制建设值得深入研究。U. S. promulgation of the ＂Sarbanes - Oxley Act＂ （referred to as ＂Sa - Ao bill＂ ） is the regulation for listed companies to establish and maintain internal controls. Internal control system is essential ＂stabilizer＂ for the healthy development of modern enterprises, is a systematic framework,which built on the basis of risk management, including internal control environment, risk analysis, internal control activities, information and communication, and supervision these five elements, the coordination and contact of these five elements formed a complete system. At present, most enterprises have yet to establish a set of internal control management system, even if the enterprises have set up but not achieved the systematic, visualization and information mana$cment,have not established the internal management system that with international standards, to meet the requirements of international capital markets.. In view of this, the construction of internal control based on the requirements of ＂Sarbanes - Oxley Act＂ is worth further studying.

关 键 词：萨-奥法案 内部控制 内控体系 

分 类 号：F830.91[经济管理—金融学]