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美国安然、世通等财务舞弊案件的发生,严重冲击了美国乃至国际资本市场的正常秩序,为此,美国2002年7月通过了《萨班斯一奥克斯利》法案。我国也于2006年7月15日,由财政部、国资委等六部门联合发起成立了企业内部控制标准委员会,成立了八个咨询专家组,招聘了26名咨询专家开展内控规范建设工作,并在国内外、各行业进行了反复研究论证。2007年3月2日,财政部下发了《企业内部控制规范——基本规范》和17项具体规范(征求意见稿),广泛征求大家的意见。这些标准体系的建设,对我国
The occurrence of financial fraud cases such as the Enron and WorldCom in the United States seriously affected the normal order of the U.S. and even international capital markets. To this end, the United States passed the Sarbanes-Oxley Act in July 2002. On July 15, 2006, China also initiated the establishment of an enterprise internal control standard committee by six ministries including the Ministry of Finance and the SASAC, established eight consultative groups of experts and recruited 26 consultants to conduct internal control standardization work. At home and abroad, various industries conducted repeated research and feasibility studies. On March 2, 2007, the Ministry of Finance issued the “Standard for Enterprise Internal Control - Basic Specifications” and 17 specific specifications (draft for comments), soliciting the public’s opinions widely. The construction of these standards system to our country