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1、AbstractIn2001,theU.S.energycompanyEnron'sfiledforbankruptcyprotection.In2002,theWorldCom'saccountingscandalerupted.TheseseriesofeventscompletelyblowtotheAmericaninvestors'confidenceinlistedcompaniesanddamagetheorderofthecapitalmarket.Inordertobetterregula
2、tethecapitalmarketandrevivetheAmericanpeople'sconfidenceincapitalmarkets,theUnitedStatesenactedthefamous"Sarbanes-OxleyAct"inJuly2002:TheU.S.listedcompaniesmustdiscloseinternalControlself-assessmentreportandtheInternalControlauditreportwhichisattestedbythe
3、auditortothepublic.Sincethen,itshowsthattheAmerica'sInternalControlinformationdisclosureenteredintothemandatorydisclosureera.FalseaccountingeventsofChina'scapitalmarketisalsofrequent,theleadingroleofabandonmenteventabandonmentcompanyhasbeencalled"China'sfi
4、rstbluechips"inChina,in2001itwasexposedbythefictitiousfinancialstatements,anditshighprofitsisdonethroughaseriesoffraud,andtheoutbreakofthismatterwillhavetoletusmakereflectiononChina'scapitalmarketsupervisionsystem.Ontheonehandtheregulationoflistedcompanies
5、inChinaisfromthenationalregulation,andtheregulationismainlyexternalauditorfromthemarket.Listedcompanyauditedfinancialreportissuedtoconfirmtheauthenticityofthefinancialstatementsbyhiringexternalauditorseveryyear,toacertainextent,itcanguaranteetheauthenticit
6、yofthecorporatefinance,butthereisauditorsandtheenterprisejointfraud,theauditorcannotundertakeauditresponsibility,abandonmenteventoccurred,theauditordidnotdotheirresponsibility.Ontheonehandthefraudoflistedcompaniescanmaketheinvestorssufferheavylosses,andmak
7、einvestorslosefaithinthecapitalmarket,tosomeextent,ontheotherhanditalsodestroyedthecapitalmarketorder.Thenaseriesoffraudshouldmakeusthinkifcorporategovernanceshouldhavealargestep.Bothfromthenationalregulationandfromtheauditoftheexternalauditor,theyaretheex
8、ternalforceintheinfluenceoftheenterprise,shouldwetrytoestablishtheenterpriseinternalsystem?AftertheEnroneventtheUnitedStatesenactedthefamous"Sarbanes-OxleyAct"tomakemandatoryintheinternalcontrolsystem,toacert
