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美国系列财经丑闻震惊朝野,信息披露历米是美国的监管哲学,2002年7月30日由布什签署生效的《萨巴尼——奥克斯勒法案》(下简称法案)肩负着“重典救市”的重任,其内容囊括有关会计制度和公司冶理的一揽子改革方案,其中对现行信息披露制度的重大修改,更成为社会关注的焦点。本文拟对法案强化信息披露的新规则进行评述,并提出我国立法完善的建议。 一、公司改革法案强化信息披露规则的评述 以安然事件为例的财经丑闻暴露出的一个大问题就是上市公司利用现行信息披露制度的不完善钻了空子。因此,被认为是“罗斯福时代以来,对美国商业实践的影响最为深远的改革”的法案将加强信息披露作为重点,相关内容涉及多个层面,并呈现出以下几大特征。
The U.S. Series of Financial Scandals Shocked the Communists. Information Disclosure Li Mi is the regulatory philosophy of the United States. On 30 July 2002, the signing of the “Sabane-Oxley Act” signed by Bush on 30 July 2002 shoulders the goal of “rescuing the market from grading” Its task is to include a package reform program on the accounting system and corporate governance. Among them, major changes to the existing information disclosure system have become the focus of the community. This article intends to comment on the new rules on the disclosure of information disclosure strengthened by the Act and puts forward suggestions on how to perfect our legislation. First, the company reform bill to strengthen the disclosure rules of information Enron incident as an example of the financial scandal exposed a major problem is the use of listed companies to make use of the imperfections of the existing information disclosure system blazed loopholes. Therefore, the bill, which is considered to be “the most far-reaching reform on U.S. business practices since the Roosevelt era,” will focus on strengthening information disclosure. The bill covers many aspects and presents the following major features.