文档介绍：内部控制报告的可行性分析
摘要
公司的财务信息能否准确有效地披露一直成为公众关注的焦点。美国《萨班斯法案》第404条款规定上市公司必须提供内部控制报告,保证财务信息的真实可靠性。公司的内部控制框架、设计、执行以及评估已经成为财务信息披露中不可或缺的组成部分。
本文将对内部控制报告的问题和可行性进行分析、论述。本文首先回顾内部控制报告的发展历程,从阐述内部控制报告的内容及意义入手,讨论《萨班斯法案》对内部控制报告产生的重要影响。然后,结合美国一年来法案实施的过程和结果,分析法案带给公司各方的利弊及操作中的现实问题。最后,通过总结美国的经验和教训,结合中国企业的公司治理、内部控制、财务信息披露等问题进行思索。本文对于我国如何建立健全内部控制的法律法规、如何完善并提供高质量的内部控制报告,如何树立资本市场的透明度与投资者的信心有一定的帮助和启发。
关键词:内部控制,内部控制报告,《萨班斯法案》第404条款
Analysis of Possibility of the Management Reporting on Internal Control
Abstract
The disclosure of financial reporting, with accuracy and efficiency, has always e the focus of the public attention. With the implementation of Sarbanes-Oxley Act of 2002, under section 404, management must file an internal control report with the annual report to guarantee its liability. It is essential to include those important elements in the financial reporting, such as integrated framework of internal control, the design, the practice and assessment of internal control.
Therefore, the dissertation makes close analysis of the possibility of Management Reporting on Internal Control. The dissertation looks back the development history of Management Reporting on Internal Control. Beginning with the introduction of the content and significance of Management Reporting on Internal Control, it deeply analyzes the influence of Sarbanes-Oxley Act of 2002 on internal control. Meanwhile, it makes reference to the process and consequence of the implementation of the Act in America in order to illustrate the strength and weakness of Management Reporting on Internal Control, and its practical problems. Finally, it summarizes the previous experience and lessons, learning from which Chinese enterprises could make improvements on management, internal control, disclosure of financial reporting and other aspects. The dissertation will give Chinese enterprises suggestions on how to establish the adequate laws and regulations, how to strengthen and enhance the quality of Management Reporting on