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美国国会和政府为了改变不断出现的公司丑闻,增强内部控制管理,提高公司披露的准确性和可靠性,保护投资者,故而加速通过了《萨班斯法案》。萨班斯法案403节规定,超过10%权益证券的主要股东要向SEC报备,以加强公司内部控制。这一节内容的颁布,提出修订《1934年证券交易法》中关于董事、官员和主要股东的披露要求,将高层管理层占有权益证券的规模与内部控制的效果紧密联系起来。而公司管理层结构与公司内部控制效果之间,是否有联系,有怎样的联系,本文将进行详细阐述。
The United States Congress and the government accelerated the passage of the Sarbanes-Oxley Act in order to change the emerging corporate scandal, enhance internal control and management, improve the accuracy and reliability of corporate disclosure and protect investors. Section 403 of the Sarbanes-Oxley Act provides that major shareholders of more than 10% equity securities file their reports with the SEC in order to strengthen internal controls. The promulgation of this section proposes to amend the disclosure requirements of directors, officials and major shareholders in the Securities Exchange Act of 1934 to closely relate the size of the senior management’s equity securities to the effectiveness of internal control. The relationship between the company’s management structure and the effectiveness of the company’s internal control, whether there is contact, what kind of connection, this article will be elaborated.