中国上市公司遵循sox404条款的影响和应对方法上.doc

文档介绍：中国上市公司遵循SOX404条款的影响和应对方法上
【摘要】随着我国经济的高速发展,越来越多的,而管理水平、综合素质也有了长足的进步。企业扩张的需求促使他们到美国股市寻求海外融资,然而问题也应运而生。
2001年安然、世通等财务欺诈丑闻造就了《萨班斯-奥克斯利法案》的诞生,其中最为严厉、最富有争议的条款是旨在加强上市公司内控制度并保证财务报告可靠性的404条款。按照<8ttt8table>SEC的规定,在美国上市的非本土公司须和本土公司一样遵循SOX404,我国内地和香港现共有近百家公司在美国融资上市,SOX404的合规是它们对的挑战。
中国公司内部控制薄弱,精细化管理和流程管理都不完善,在实际8ttt8操作中遇到了众多问题。本文旨在分析中国赴美上市企业遵循SOX404的机遇和挑战,并试图在结合中国现状的基础上借鉴其他国家的经验,提出应对方法,从而为中国公司更好地顺应这一变化提供帮助。
关键字:萨班斯法案,404条款,内部控制,结构性方法
Abstract
With rapid development of Chinese economy, more and more Chinese corporations have reached world-class in scale. Taken into consideration of broadened sight and better management, Chinese corporations are ing petitive. Out of the growing needs in expansion, many of them started financing by listed in US stock market. Then came the problem.
After financial frauds arose in Enron, and panies, US government issued Sarbanes-Oxley Act of 2002. Section 404 of the act which extremely emphasizes on effectiveness of internal control in order to guarantee the reliability of financial report is the harshest and most controversial part. According to SEC regulations, all non-American issuers are liable ply with SOX404. In regard of this, SOX404 is a great challenge that the Chinese corporations listed in US stock market have to confront.
Chinese corporations are still weak in internal control, refined management and activity process manage