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Sarbanes-Oxley Act(以下简称《萨奥法案》)明确要求管理层对公司财务信息披露和内部控制效力负有直接责任,公司的内控措施应由管理层声明有效并由独立审计机构出具内控审计意见提交给美国证监会。萨奥法案不仅适用于美国公司, 同样也适用于在美国上市的中国公司,这对我国在美国的上市公司提出了新的课题。
The Sarbanes-Oxley Act explicitly requires that management has direct responsibility for the Company’s financial information disclosure and internal control effectiveness. The Company’s internal control measures shall be effective and effective from the management’s statement and the internal audit opinion issued by an independent auditor Submit to the U.S. Securities and Exchange Commission. The Sarbanes-Oxley Act applies not only to U.S. companies, but also to Chinese companies listed in the United States, which sets a new issue for China’s listed companies in the United States.