美国内部控制评价制度体系的研究及启示

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21,、,,。,,,20027《-》(SOX),,。。。,,,,、,、。、SOX,,。,。1978,(Cohen),,。(SEC)19791998,,。:《》(2008KJA03):,,:、,:(,100081)【】、SECPCAOB,。SECPCAOB,。,,。【】;;【】F270.7【】A【】1003-0166(2010)03-0078-0578//2010/31987,(Treadway)。1992,TreadwayCOSO《—》,。,。2070,,,Mcmullen19932221,742,33.4%。RaghunandanRama100,80[1]。、,,SOX,。:()SOX20027SOX[2]。[3]:1.404。SOX404,[4]88-91。4041934《》13(a)15(d),,,。。2.302。SOX302,,,。:;,;90,;;。3.103。SOX103,,;,;。,SOX,。()SECSOX404SEC。,SEC2003《:》(《》),,、,、,,:1.,;2.:,;;3.、。,《》:1.;2.;3.;4.,;5.。,,SEC《》,2004,2007,2008。,SEC,,COSO。COSO,SEC,COSO。,COSO2006《—》,。2006,SEC《》,、。2007,SEC《》[5],。SEC79//2010/3,。()PCAOBSOX,(PCAOB),SEC,。SOX404,PCAOB2004(AS2)[6],。AS2,。,,,AS2。,AS2,,。AS2,。AS2,,,。,PCAOB20075(AS5)[7],2004AS2。AS5AS2:1.。AS,,;2.。,,,,,AS5,;3.SEC。AS2SEC,。AS5AS2、,SEC,;4.,。AS2,AS5,,。、SOX,,。,:()。、、、,。,[8]43-53。,,。:、。SOX,、[4]88-91。SOX,。,SOX,[9],。()SOX,,SEC。:1.。SEC,、,,;2.、,、,、;3.,,;4.、SOX,SOX;5.,COSO。SEC,,。()SOX,,———PCAOB,。PCAOB80//2010/325。AS2AS5,PCAOB,,。、2090,。200012《》、。20013《1—————》、。“”,。20048《》,、、、。200410《》29,。2006《》,,,,。2006620,()《》,、、,。2008628,《》,。,2009《》(),2008《》()。,,。,《》。,。,,,,,,[10],,。,。、,。、20091《》()、、、、、。20087,《》(),、、、。20086《》,,。,,:(),,。,,;。,。,,,。,,。,,。,,[8]43-53。,。()SOX,SEC,SOX。,81//2010/3,,:1.,,、、、、;2.,;3.、,,,;4.,,;5.,,。(),,,。,,,,。,,。,。()、。,;。,。,。,、。,,。(),COSO,,。,。,。□(References)[1],.[J].,2005(2):24-31.[2],,.[J].,2003(8):48-53.[3]SEC.FinalRule:Management'sReportsonInternalControloverFin-ancialReportingandCertificationofDisclosureinExchangeActPeriodiCReports.2003.[EB/OL].[4],,.[J].,2008(9).[5]SEC.AmendmentstoRulesRegardingManagement'sReportonInternalControloverFinancialRe-porting.2007.[EB/OL].[6]PCAOB.AuditingStandards2-AnAuditofInternalControloverFinancialReportingPerformedinConjunctionwithanAuditofFinan-cialStantements.2004.[EB/OL].[7]PCAOB.AuditingStandard5-AnAuditofInternalControloverFi-nancialReportingThatIsIntegratedwithanAuditofFinancialStante-ments.2007.[EB/OL].[8],,.[M].:,2008.[9],.[J].,2009(4):80-86.[10],,.[J].,2003(1):38-43.(46)82//2010/3AStudyandInspirationoftheUSInternalControlEvaluationSystemXIAOFang,ZHANGJun(SchoolofAccounting,CentralUniversityofFinanceandEconomicsUniversity,Beijing,100081,China)Abstract:TheUnitedStateshassetupaninternalcontrolevaluationsystemandcarriedoutadualevaluationsystem.TheinternalcontrolevaluationsystemconsistsofSarbanes-OxleyandPCAOBNorms.AndthedualevaluationsystemincludescompanymanagementinternalevaluationsystemandtheCPA,srevaluationtothemanagement'sreport.Theenforceablestandard,togetherwiththesupervisionandinstructionofSECandPCAOB,ensurestheeffectiveimplementoftheUSin-ternalcontrolevaluationsystemsuccessfully.UsingtheexperiencesoftheU.S.A,thispaperputsforwardcorrespondingpoliciesandsuggestionsbasedonChina’scurrentsituationofconstructingtheenterpriseinternalcontrolevaluationsysteminexpectationtobehelpfultoitsestablishmentandeffectiveimplement.KeyWords:internalcontrolevaluation;system;implementingmechanismCLCnumber:F270.7Documentcode:AArticleID:1003-0166(2010)03-0078-05,,,,。,、、。、。,,,。,,,,,,,、、“”。,“”,、,,,。,,,,、、。□(References)[1]RosenthalUriel,CharlesMichaelT,ed.CopingWithCrises:theManagementofDisasters,RiotsandTerrorism.Springfield:CharlesC.Thomas,1989,10.[2].[M].:,2004:9.[3][]·.[M].,,,.:,2001:14.TheConnotation,DilemmaandPre-controlMechanismsoftheUniversityEmergencyZHANGQiong(FacultyofHumanityandSocialScience,GuangXitraditionalChineseMedicalUniversity,NanningGuangxi530001,China)Abstract:Currently,therapidescalationofuniversityemergencyhascausedwidespreadconcerninallsectorsofsociety.Perspectivetheevolution,meaningandcausesofuniversityemergency,willhelptograspitsmodernimplication.Basedonit,theauthoranalysisuniversitiestorespondtoemergencieswhichtheresearchandrealitydilemma,tobuildupthemech-anismofuniversitiestodealwithemergenciespreventionandcontrolofintegrationfromthemacrolevel:thedistributionofresourcesandresponsibilitiesreflecttheconfigurationofunity,closedrunwiththeopentoabsorbtheunityanddy-namicelementsandstaticelementsoftheunity.Keywords:universityemergency;resourcedistribution;integration;copingmechanismsCLCnumber:G647Documentcode:AArticleID:1003-0166(2010)03-0042-05(82)46//2010/3

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