一、引言2001年以来,美国先后爆发了“安然”、“世通”等丑闻。2002年7月开始实施《萨班斯-奥克斯利法案》(Sarbanes-Oxley Act)后,良好的公司治理结构越来越被国际资本市场和全球投资人看作是改善经营业绩、提高投资回报、走向国际化的一个重点。在过去几年中,中国接二连三不断发生上市公司财务舞弊案 I. Introduction Since 2001, the United States has successively launched scandals such as “Enron” and “WorldCom”. With the introduction of the Sarbanes-Oxley Act in July 2002, a good corporate governance structure is increasingly seen by international capital markets and global investors as a way to improve business performance and improve return on investment, To focus on one of the international. In the past few years, there have been successive cases of financial fraud in listed companies in China