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论文编号：	2272
作者编号：	2220080623
上传时间：	2010/6/7 10:15:32
中文题目：	在美上市中国N公司内部控制案例研究
英文题目：	China N company listed in the United States
指导老师：	梅丹
中文关键字：	内部控制，萨班斯法案，内控—整体框架，在美上市中国公司
英文关键字：	internal controls, Sarbanes-Oxley Act, Internal Control - Integrated Framework, China company listed in the United States
中文摘要：	加强和完善内部控制，已成为国内外企业当前非常关注的话题之一。2002年美国安然公司、世通公司的财务欺诈事件以来，企业内部控制被提到了重要地位。在这种情况下，美国国会迅速出台《萨班斯法案》，其核心是通过立法加强对企业内部控制，健全科学、有效的上市公司内部控制管理体系，确保上市公司合法、合规、高效、安全运行。然而目前我国企业的内部控制基础相对比较薄弱，在美上市的中国公司进一步完善内部控制制度、优化内部控制体系成为当务之急。因此研究内部控制可谓顺时应势，意义深远。 本文围绕《萨班斯法案》和在美上市的中国公司完善内部控制体系案例展开论述。《萨班斯法案》的出台，促使在美上市的中国公司必须重视和加强内部控制体系建设。回顾《萨班斯法案》的产生背景，以及解读有关302条款、404条款的内容，发现我国公司现状与美国《萨班斯法案》的要求存在着控制环境基础薄弱、内部独立监督能力不强、信息系统及数据安全缺乏风险控制等差距，以及《萨班斯法案》对我国公司产生了增加运营成本、迫使个别企业退市或改变资本市场的方向、加剧公司诉讼风险和公司面临变革内部控制文化的挑战，以及完善公司治理的契机的影响。 本文采用了理论分析、案例分析、比较研究等研究方法，对在美上市N公司遵循《萨班斯法案》的案例进行介绍，分析公司完善内部控制体系的对策，即：采用COSO《内部控制—整体框架》作为管理层对公司财务报告内部控制评价的框架，以《内部控制手册》落实日常内部控制工作，提高信息技术系统的可靠性、稳定性、安全性。N公司实施《萨班斯法案》产生了改善内部控制环境、规范供货商的选择和管理，降低材料采购成本等效果。本文还针对高管的内部控制和风险意识不强、内部审计职能有效性等问题提出了解决建议。 《萨班斯法案》404条款的实施，促使在海外上市的公司在完善内部控制体系上先行了一步。从长远来看，完善内部控制建设是一种趋势，尤其是在我国企业现代化管理水平还不高的情况下，内部控制显得尤为必要。
英文摘要：	Strengthening and improving internal controls, domestic and foreign enterprises has become one of the topics currently of great concern. 2002, Enron, WorldCom's financial fraud case since the internal control was referred to an important position. In this case, the U.S. Congress promptly introduced a "Sarbanes-Oxley Act", the core is through legislation to strengthen the internal control of enterprise, a sound scientific and effective public company internal control management system, to ensure that listed companies legal, compliance, Efficient, safe operation. However, there is the basis of our business is relatively weak internal controls, listed companies in the United States to further improve the internal control system, optimize the internal control system a top priority. Therefore, internal control can be said of the situation should be smooth, far-reaching. This paper focuses on "Sarbanes-Oxley Act," and in the U.S. listed Chinese companies improve their internal control systems case to start on. "Sarbanes-Oxley Act" was released to promote the listing of Chinese companies in the United States must pay attention to and strengthen the internal control system. Recalling the "Sarbanes-Oxley Act," the background, and interpret the relevant provisions of 302, 404, and discovered our corporate status and the U.S. "Sarbanes-Oxley Act" requirements based on the existence of weak control environment, internal and independent monitoring capacity is not strong, information systems and data security gap between the lack of risk control, as well as "Sarbanes-Oxley Act" to Chinese companies had increased operational costs, forcing individual companies to delist or change the direction of capital markets, increasing the risk of corporate litigation, corporate internal controls culture faces change challenges and opportunities for improving the impact of corporate governance. In this paper, a theoretical analysis, case studies, comparative research methods, listed in the United States N companies follow the "Sarbanes-Oxley Act," the cases are described, analyzed the company improve the system of internal control measures: The COSO "Internal Control - Integrated framework "as the management of the company's financial reporting internal control evaluation framework to" Internal Control Manual, "the implementation of routine internal control, information technology systems to improve reliability, stability, security. N companies implement "Sarbanes-Oxley Act" created to improve the internal control environment, standardized vendor selection and management, reduce material procurement costs and other effects. This article also for the executives of the internal control and risk awareness is not strong, the effectiveness of the internal audit function and other issues put forward solutions. "Sarbanes-Oxley Act" Section 404 has prompted overseas companies listed on the internal control system on the perfect first step. In the long term, improve internal control building is a trend, especially in our modern enterprise management level is not high in the case, the internal control is particularly essential.
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