萨班斯法案的经济后果分析被引量：10

Economic Consequences of the Implementation of Sarbanes-Oxley Act

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摘要二十一世纪初美国爆发了一系列上市公司的财务丑闻,美国随后通过了萨班斯法案,以加强对上市公司的监管。萨班斯法案对美国乃至世界资本市场造成了一系列深远的影响,本文从多个层面分析萨班斯法案的经济后果以及我国内部控制现状,提出完善我国上市公司内部控制规范实施的政策建议。 Early 21st century,several financial scandals of listed company broke out in US.Therefore,US passed the Sarbanes-Oxley Act,in order to strengthen the supervision of internal control disclosure of listed companies.Sarbanes-Oxley Act had great impact on the stock market of US and even the world.This paper analyzed the economic consequences of the Sarbanes-Oxley Act from different levels.On the basis of internal control status quo in stock market,it put forward some policy recommendations for perfecting internal control of Chinese listed companies.

作者张军秦江萍

机构地区北京物资学院商学院

出处《商业研究》 CSSCI 北大核心 2012年第6期140-146,共7页 Commercial Research

基金北京市哲学社会科学规划项目<北京市食品供应链核心企业内部控制体系研究> 项目编号:11JGB054 北京物资学院"科研基地--全球化视角的财会理论与实践创新研究"项目资助

关键词萨班斯法案内部控制信息披露经济后果 Sarbanes-Oxley Act internal control information disclosure economic consequence

分类号 F239.45 [经济管理—会计学]

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参考文献17

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