北京工业大学学报（社会科学版）2018，Vol.18Issue(4)：67-73,7.
中美企业内控监管规范的差异性分析——以总体国家安全观为视角
Analysis into Difference between Codes for Internal Control,
Surveillance and Administration of Chinese and American Enterprises
---from the Perspective of Overall National Security Concept
马民虎 1张旺1
作者信息
- 1. 西安交通大学 法学院,西安 710049
- 折叠
摘要
Abstract
The Cybersecurity Law has been formally implemented as of June 1st, 2017, which provides a number of requirements on cyber operators' obligations to safeguard security. In-plant risk control becomes an important approach and effective way of implementing applicable provisions of the Cybersecurity Law. The "Wannacry" blackmail virus that broke out recently further exposes neglected and insufficient internal cybersecurity risk control among Chinese practices, which becomes a reality that must be faced squarely. This paper compared and analyzed codes for internal control, surveillance and administration of Chinese and American enterprises in terms of internal and external surveillance systems, accounting liability systems and degree of penalization in enterprises and points out the necessities to normalize duties of corporate supervisors and administrators and define liabilities of both subjects and objects of surveillance and administration in China; and to normalize and detail China' s accounting liability system to make regulations more specific and operable; and to refine China' s information disclosure system and provide more regulations on disclosure of major information and real-time of such disclosure to make them more delicate; and to enhance China' s law enforcement efforts in terms of administrative direction and legal responsibilities.关键词
萨班斯法/企业内部控制基本规范/网络安全法/美国证券交易委员会Key words
Sarbanes-Oxley Act/fundamental codes for in-plant control/cybersecurity law/SEC-the U. S. Securities and Exchange Commission分类
社会科学引用本文复制引用
马民虎,张旺..中美企业内控监管规范的差异性分析——以总体国家安全观为视角[J].北京工业大学学报（社会科学版）,2018,18(4):67-73,7.
