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安然、世通等丑闻的爆出致使一向被视为资本市场和公司治理结构典范的美国,开始遭受人们的严重质疑。为此,美国进行了一系列改革,其中,最具影响和争议的当属2002年7月26日国会通过的旨在加强公司治理的《萨班斯-奥克斯莱法案》(以下简称萨-奥法案)。该法案的出台是自1933年以来,美国证券法律最大的一次调整,很多内容改变了以往的监管理念和商业道德准则,并对建立和维持一个有效的公司内部控制机制作出了明确规定。(王京、滕必焱编著:《证券法比较研究》,中国人民公安大学出版社,2004年版,第204
The explosion of Enron, WorldCom and other scandals has led to serious questioning by the United States, which has long been regarded as a model of capital markets and corporate governance. To this end, the United States conducted a series of reforms, of which the most influential and controversial was the Sarbanes-Oxley Act (hereinafter referred to as Sarbanes-Oxley) adopted by the National Assembly on July 26, 2002 bill). The introduction of the act is the largest adjustment in securities law in the United States since 1933. Many elements have changed the previous regulatory concepts and business ethics and set out clearly the establishment and maintenance of an effective internal control mechanism. (Wang Jing, edited by Teng Bi Yan: Comparative Study of Securities Law, Chinese People’s Public Security University Press, 2004 edition, No. 204