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为了保护投资者的利益,美国于2002年颁布了萨班斯法案。该法案要求加强对在美国上市公司的监管,完善上市公司的内部控制机制,但其高昂的实施成本也引起了人们对该法案作用的争议。尽管如此,萨班斯法案对我国上市公司治理方面仍具有借鉴意义。本文通过对萨班斯法案的分析,探讨我国证券市场应如何借鉴该法案来完善我国上市公司内部治理机制和外部治理环境,从而实现我国证券市场快速、健康而有序的发展,以保护国内广大投资者的利益。
In order to protect the interests of investors, the United States enacted the Sarbanes-Oxley Act in 2002. The bill calls for stepping up the regulation of listed companies in the United States and perfecting the internal control mechanism of listed companies. However, the high implementation costs have also raised controversy over the role of the bill. However, the Sarbanes-Oxley Act still has reference value for the governance of listed companies in our country. This article analyzes the Sarbanes-Oxley Act to explore how the securities market in our country should draw lessons from the bill to improve the internal governance mechanism and the external governance environment of the listed companies in our country so as to realize the rapid, healthy and orderly development of the securities market in our country, Investors’ interests.