SOA404条款的实施与启示
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The i mplementation of SOA Section 404 and its enlightenment
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    摘要:

    自从 2003年 6月 SEC宣布正式实施 SOA法案以来 , 404条款一直饱受争议 ,原因主要在于其巨额的实施成本。为了应对这些问题 , SEC也不断采取措施 ,进行调整。建立健全内部控制已是大势所趋 ,实施的关键是降低成本。现阶段 ,我国内部控制体系建设仍应以内部控制标准体系建设和内部控制评价制度建设为主 ,实施中应“ 统一管理、 分步推进、 细化分类标准、 设定强制执行门槛 ” ,同时应加强有关人员的相关培训。

    Abstract:

    Since SEC for mally i mp lemented Secti on 404 of the Sarbanes - Oxley Act in the June of 2003, it has been in the center of dispute . The main reason is its huge enforcement cost . In order t o dealwith these p r oblems, SEC has been keep ing on adjusting ways to suit the needs . Setup and perfecti on of inner contr ol is the trends and the key t o i mp lementati on is t o l ower the cost . Currently,China’ s inner control system constructi on should still attach importance to inner control standard system constructi on and inner control evaluation system construction, the implementation should be taken by unity management, by p r omoting step by step, by making the standard more detailed, by setting up mandatory enforcement threshold and by strengthening the related personnel training .

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刘 霞. SOA404条款的实施与启示[J].西部论坛,2008,(6):87-90

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