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安然事件揭示了现代企业管理的无奈——内部控制的失效,它直接导致了SOX法案的诞生。本文首先对SOX法案的主要内容及其影响进行了介绍,然后结合国外内部控制成功的实例对我国企业内部控制提出了建议。
Enron revealed the frustration of modern business management - the failure of internal control, which led directly to the birth of the SOX Act. This article first introduces the main content of the SOX Act and its impact, and then puts forward suggestions on the internal control of our country with the successful examples of the foreign internal control.