中國(guó)上市公司遵循SOX404條款的影響和應(yīng)對(duì)方法(上)

【摘要】隨著我國(guó)經(jīng)濟(jì)的高速發(fā)展，越來(lái)越多的國(guó)內(nèi)企業(yè)在規(guī)模上達(dá)到了世界一流水平，而管理水平、綜合素質(zhì)也有了長(zhǎng)足的進(jìn)步。企業(yè)擴(kuò)張的需求促使他們到美國(guó)股市尋求海外融資，然而問(wèn)題也應(yīng)運(yùn)而生。
2001年安然、世通等財(cái)務(wù)欺詐丑聞造就了《薩班斯-奧克斯利法案》的誕生，其中最為嚴(yán)厲、最富有爭(zhēng)議的條款是旨在加強(qiáng)上市公司內(nèi)控制度并保證財(cái)務(wù)報(bào)告可靠性的404條款。按照SEC的規(guī)定，在美國(guó)上市的非本土公司須和本土公司一樣遵循SOX404，我國(guó)內(nèi)地和香港現(xiàn)共有近百家公司在美國(guó)融資上市，SOX404的合規(guī)是它們不得不面對(duì)的挑戰(zhàn)。
中國(guó)公司內(nèi)部控制薄弱，精細(xì)化管理和流程管理都不完善，在實(shí)際操作中遇到了眾多問(wèn)題。本文旨在分析中國(guó)赴美上市企業(yè)遵循SOX404的機(jī)遇和挑戰(zhàn)，并試圖在結(jié)合中國(guó)現(xiàn)狀的基礎(chǔ)上借鑒其他國(guó)家的經(jīng)驗(yàn)，提出應(yīng)對(duì)方法，從而為中國(guó)公司更好地順應(yīng)這一變化提供幫助。 關(guān)鍵字：薩班斯法案，404條款，內(nèi)部控制，結(jié)構(gòu)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 becoming more competitive. 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, Worldcom and other companies, 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 to comply 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 management. Undoubtedly many of them have some problems in complying with such a harsh regulation as SOX404. The dissertation aims at digging out the obstacles that most Chinese corporations applicable to SOX404 have to face and tries to give some suggestions basing on their current status and overseas experiences. The conclusion is helpful for Chinese corporations to better comply with SOX404. Key words: Sarbanes-Oxley Act, SOX404, internal control, structured approach 目錄
一、序言

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