《萨班斯-奥克斯利法案》及第404条条款2001年,世界500强的美国能源巨头———安然公司(Enron)由于虚假帐目的问题突然宣布破产,次年美国第二大长途电话和数据运营商———世界通信公司(Worldcom)也因类似原因破产。这两家公司的破产引起了全球投资者的恐慌,同时也对全球经济产 Sarbanes-Oxley and Article 404 Articles In 2001, the world's top 500 energy giant Enron suddenly declared bankrupt due to false accounting issues. The following year the U.S. second-largest long-distance telephone and Data operator Worldcom went bankrupt for a similar reason. The bankruptcies of these two companies have caused panic among global investors as well as the global economic productivity