由萨班斯法案引发的思考

尽管内部控制在西方已有较长的演进历史，且其理论研究比较成熟，但公司欺诈舞弊的行为依然时有发生，资本市场的诚信不断受到挑战。直至《萨班斯法案》出台后，内部控制的发展开始步入一个崭新的监控时代。它使得内部控制的理论得以拓展，内部控制的执行得以有效保障。我国正处于内部控制发展与完善的关键时期，更应密切关注新的控制思想和新的控制理论，并在此基础上结合我国现实情况，以理论研究为支撑，政府组织适度监控为关键，加快推进这项系统工程的建设。

Thinking on Sarbanes-Oxley Act

Frauds has been arising among enterprises from time to time and good faith in capital markets has been a real challenge, internal control system has a long gradual process in western countries, though. After SOX Act came into being, the internal theory has been expanded and its execution has protected validly. Now China is at the critical moment of development and soundness of internal control, new control ideas and theories should be paid special attention to. The government should combine Chinese reality, take theory research as support and organize proper control as a key point to hasten advancement of the systematic engineering.