内部控制信息披露的现状与改进

ST(510275),ST,2001ST75,2002132,,20012002AST,:ST20022001,,:ST,,2001,,,CMSDynegy,2002730,SarbanesOxleyAct(),,,,,,,,,,()96:,,,0120035©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,(,2000),,;,,,,,(,2002),,ST,2001752002132,ST,(2001)(2000),,,ST,111992(COSO),,:11:,(),;21;31;41;51(1992)(1998)(1999),,COSO,,(,),,,(2003),:,()(),(,2003)21,,,,,,,RaghunandanRama(1994)(Fortune)100,80McMullenDorothyRagahunandank(1996)19932221,742,3314%,(665),(conceptofreasonableassurance,653),(600),(566),(452),(304),11,,:();(),;();(),;(),;(),20035©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(298)McMullenDorothyRagahu2nandan(1996),19891993,2615%,,1015%,,,,Hermanson(2000)(363),,,31(2000)(2001),,,:;;(2000),,(2003)2001:,;,,,ST11COSO:,,:,;,,,,2002,,,:(1),;(2);(3);(4),;(5),COSO,,ST21ST,2001-2002(AST),2001ST75,200213231(1)0175ST,62,ST83%02,111,ST84%1,02,16%,21200212,20035©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.128331341044016213750211121132,(2),,ST,,,,,,ST,22011925%021612%02ST,:,02ST01ST(3):(1);(2)(3)343210011494577502218963131323,2002ST2001,(20019200296),200213ST,ST918%(4),,,,,ST4015472%68%1520%029471%108%2821%01,02ST,71%,,,,,,,,(5)2(2001),,,,312001816:,2;,20035©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,ST,55011925133%3532649%023425176%7913741%,,0102,25%,(49%41%),ST(000851)2001,,(6)62001810167%200253179%6,20022001,(600799)(600878),,ST11ST20022001,ST,10%20022001,71%ST02,,40%,,10167%3179%21(1)ST,:;,;,,,ST,2(2001),,,,ST,,,ST,(2)ST,,,,,,,,,,(3),ST,,,41,,,,,20035©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,(4),,,,ST,,11,,,21,,,,,:,2003,,1,2003,,4,2001,,3,2001,,4,2002,,8,2002,,6,2001,,4,2001,ST,6,2003,,2,2000,,9ApplegateD.andT.Wills.1999.IntegratingtheCOSO.Inter2nalAuditor(December):pp6066HeatherM.Hermanson.2000.AnanalysisoftheDemandforReportingonInternalControl.AccountingHorizons14(September):pp325341McMullen,D.A.,K.Reghunandan,andD.V.Rama.1996.In2ternalcontrolreportsandfinancialreportingproblems.Account2ingHorizons10(December):pp6775ThomasP.K.1993.TheCOSOReport:Challengesandcoun2terchallenges.JournalofAccountancy(February):pp10185120035©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.