基于薩班斯法案的企業(yè)內控體系構建研究——以BLF公司為例.pdf

1、山東大學碩士學位論文基于薩班斯法案的企業(yè)內控體系構建研究——以BLF公司為例姓名：田曉嫻申請學位級別：碩士專業(yè)：工商管理指導教師：羅新華20090323山東大學碩士學位論文ABSTRACTInthewakeofhumanityenteringintothe21stcenturyfinancialcorruptingphenomenonappearssuddenlydaybydayIntheUSA，afterappearedEnronla

2、rgeamountaccountantmadethetrumpedupcaseinOctober2001，oneaReranotherpresentsXeroxCorporation，andWorldcomcompanyetc，asaseriesofsignificantaccountantstomaketrumped—upcasesinyear2002MoreoverinChina，thefinancialcorruptingprac

3、ticesphenomenonbecomesthefocalpointthatsocietypaysattentiontoaswellThesefinancialcorruptingpracticesandcasesthataccountantscreatingfalseinformationhavecausedbusinessriskmanagementandinternalcontroldrawworldwideattentionW

4、hilelookingattheSarbanesOxleyAct(hereinaftercalledtheSarbanes)releasedin2001internationally，hashadintensevibrationandenormousinfluencetotheUSterritoryandothercountriesintheUSlistedcompanies；domesticallyinChina，Pertheinve

5、stigationfromEmst＆Young，about40％foreigncompaniesthatlistedonthestockmarketoftheUSAcouldnotreachtherequirementof404clausesofSOX，especiallytheChinesecompaniesUptoendingMarchof2005，therewere70companiesfromthemainlandandHKha

6、dbeenlistedonthestockmarketoftheUSA，amongwhich，thereareEasternAidine，PLICCandotherlargescalestateownedenterprisesMostofthesecompaniescouldnotcomplianttothenaturalenvironmentInthefirsttwomonthsof2005，UTSTARCOM，ChinaAviati

7、onOil，51JOB，SinaandothercompanieswerefacinglawsuitsintheUSAcontinuouslywiththeaccusationofprovidingfalseinformationandhidingsignificantsituationAlltheseincidentsindicatedtheimminenceandnecessaryofestablishinginternalcont

8、rolsystembasedonSOXforcompaniesofChinaTheconsummatedinternalcontrolsystemisthereliableguaranteeforanenterprisetoachieveoperationgoals，toensureproductionandoperatingactivitiesofhighefficiencymovement，toprotecttheenterpris