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2002年7月30日,美国总统布什签署了他称之为“自罗斯福新政以来最具深远意义”的公司改革法案——《2002年萨巴尼斯—奥克斯利法》(Sarbanes-Oxley Act of 2002),该法旨在打击公司腐败与会计欺诈,保护公司普通雇员和股东利益,内容涉及公司治理、信息披露和审计监管等。该法案的通过是美国公司治理和资本市场发展的重要里程碑,是美国1934年《证券交易法》以来最重要的证券改革法案,将对美国乃至世界金融市场、经济发展产生深远影响。立法背景不断出现的会计造假案,股市的暴跌,国民对经济前景的担心和临近的中期选举等等这一切促使了这一法案的快速出台。
On July 30, 2002, President Bush signed what he described as the “most far-reaching significance since Roosevelt's New Deal,” the Corporate Reform Act - the Sarbanes-Oxley Act of 2002 , Which aims at combating corruption and accounting fraud in the company and protecting the interests of ordinary employees and shareholders of the company. The law covers corporate governance, information disclosure and audit supervision. The passage of the bill is an important milestone in the development of corporate governance and capital markets in the United States. It is the most important securities reform act since the Securities Exchange Act of 1934 in the United States and will have a profound impact on the financial markets and economic development of the United States and the world at large. Legislation Background The ongoing accounting fraud, the stock market crash, the national concerns about the economic prospects and the upcoming midterm elections all contributed to the rapid introduction of the bill.