| 中日企业内部控制准则的比较 |
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| 引用本文： | 王春山,李雪淳.中日企业内部控制准则的比较[J].长春大学学报,2010(11):15-18,28. |
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| 作者姓名： | 王春山 李雪淳 |
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| 作者单位： | 东北财经大学会计学院/内部控制与风险管理研究中心; |
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| 基金项目： | 辽宁省教育厅社会科学项目( 2008JD13) |
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| 摘 要： | 在美国2002年颁布SOX法案后,同是亚洲国家的中国和日本都在参考美国COSO整体框架和内部控制报告制度的基础上制定了本国的企业内部控制准则。中日两国都没有完全照搬美国的做法,在准则的体系和内容上有各自的变化。中日两国准则相比,既有相似之处,也有各自的特色,主要区别在于中国比较注重内部控制的广度与深度,而日本比较多地考虑了如何降低内部控制执行成本。
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| 关 键 词： | 财务报告内部控制 内部控制基本框架 内部控制评价 内部控制审计 |
Comparison on the internal control rules of enterprises between China and Japan |
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| WANG Chun-shan,LI Xue-chun.Comparison on the internal control rules of enterprises between China and Japan[J].Journal of Changchun University,2010(11):15-18,28. |
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| Authors: | WANG Chun-shan LI Xue-chun |
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| Institution: | WANG Chun-shan,LI Xue-chun(Accountancy College/Center for Internal Control and Risk Management Research,Dongbei University of Finance and Economics,Dalian 116025,China) |
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| Abstract: | After the 2002 enactment of SOX Act of the United States,two Asian countries,China and Japan,on the basis of the U.S.COSO overall framework and internal control reporting system,decide their internal control guidelines of domestic enterprises.China and Japan are not copying the American practice.They have some changes on content and the guidelines of the system.Comparing the rules of China and Japan,we find both countries have the similarities as well as their own characteristics.The main difference is that... |
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| Keywords: | internal control over financial reporting internal control framework internal control evaluation internal control audit |
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