内部控制披露:争论与思考——兼对SOX内部控制强制性披露的反思  

Internal Control Disclosure:Argument and Thinking——Reflection on SOX Act about Mandatory Internal Control Disclosure

作　　者：张艳[1] 钟文胜[2] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205 [2]南华大学产业集团,湖南衡阳421001

出　　处：《财经论丛》2011年第4期93-98,共6页Collected Essays on Finance and Economics

基　　金：湖南省自科基金资助项目(10JJ6109);湖南省教育厅资助项目(09W14)

摘　　要：SOX法案的颁布引发了各国监管机构对内部控制及披露制度的强烈关注,其中很多争议性问题一直延续至今,严重阻碍了内部控制披露规范的统一性。在财务报告监管系统中,不同的控制机制之间存在替代或补充作用,只有充分发挥各种机制间的协同性,才能更好地防范公司造假,保障财务报告的可靠性,并能分散系统中的制度风险。SOX404条款对内部控制披露制度的部分设计破坏了这种协同性,违背了制度设计的初衷,也导致了实务的混乱。未来内部控制披露制度的完善必须考虑财务报告系统内机制设计的协同性。Internal control disclosure institution has attracted supervision organization＇s intense attention around the world after SOX Act. However, there are some controversial questions until now which has hindered the utility of internal control disclosure standard seriously. In fact, there are different control mechanisms in the financial report control system that have the substitution or the supplement function. 0nly these mechanisms work on co-operation it is efficient to guard against fraud in financial statements and can spread institutional risk. Some of SOX404 destroy this kind of cooperative relations and violate original intention of the system design, leading to confusion in practice. We must consider the cooperativity of various mechanisms during the construction of financial report supervision frame.

关 键 词：内部控制披露 财务报告系统 协同性 

分 类 号：F230[经济管理—会计学]