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中國上市公司遵循SOX404條款的影響和應對方法(上)
【摘要】隨著我國經濟的高速發展，越來越多的國內企業在規模上達到了世界一流水平，而管理水平、綜合素質也有了長足的進步。企業擴張的需求促使他們到美國股市尋求海外融資，然而問題也應運而生。2001年安然、世通等財務欺詐丑聞造就了《薩班斯-奧克斯利法案》的誕生，其中最為嚴厲、最富有爭議的條款是旨在加強上市公司內控制度并保證財務報告可靠性的404條款。按照SEC的規定，在美國上市的非本土公司須和本土公司一樣遵循SOX404，我國內地和香港現共有近百家公司在美國融資上市，SOX404的合規是它們不得不面對的挑戰。
中國公司內部控制薄弱，精細化管理和流程管理都不完善，在實際操作中遇到了眾多問題。本文旨在分析中國赴美上市企業遵循SOX404的機遇和挑戰，并試圖在結合中國現狀的基礎上借鑒其他國家的經驗，提出應對方法，從而為中國公司更好地順應這一變化提供幫助。 關鍵字：薩班斯法案，404條款，內部控制，結構性方法 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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