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dc.contributor.advisor陈汉文
dc.contributor.author杨道广
dc.date.accessioned2017-06-20T08:12:56Z
dc.date.available2017-06-20T08:12:56Z
dc.date.issued2016-07-13
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/129040
dc.description.abstract安然、世通等一系列会计丑闻“倒逼”美国联邦政府于2002年7月25日颁布了萨班斯——奥克斯利法案(以下简称SOX)。十多年过去了,实务界和学术界围绕其成本与收益的争论热情却未曾消减。其中,最具争议的当属与内部控制相关的条款(如SOX404)。毋庸置疑,它在提高会计信息质量、改善企业信息环境和促进审计市场发展等方面均发挥了积极作用。但这可能是以高额执行成本为代价的。除显性成本外,更为严重的是它可能导致企业过度规避风险、阻碍长期发展(即“矫枉过正”)。我国于2008年6月28日由财政部、审计署、证监会、银监会和保监会联合发布了中国版的SOX——《企业内部控制基本规范》,但随后几乎所有文献均“一边倒...
dc.description.abstractCompelled by a series of accounting fraud scandals, such as Enron, WorldCom e.c.t, the United States Federal Government enacted the Sarbanes-Oxley Act (hereinafter, SOX) on July 25, 2002. However, even more than 10 years have went by, enthusiasm of debates on its costs and benefits have never been ceased in the practice and academic fields. Among them, the most controversial provisions are those p...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=52190&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=57225
dc.subject内部控制
dc.subject公司财务
dc.subject风险
dc.subjectInternal control
dc.subjectCorporate finance
dc.subjectRisks
dc.title内部控制在公司财务活动中的作用:“矫枉过正”抑或“合理管控”?
dc.title.alternativeThe Role of Internal control in Corporate Financial Activities :Hyper-correcting or Trimming?
dc.typethesis
dc.date.replied2016-05-09
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520120153413


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