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从事财经工作的人们可能知道,自2001年美国连续发生“安然”、“世界通信”等财务欺诈事件后,美国参众两院在2002年迅速出台并通过了《公众公司会计改革与投资者保护法案》,即萨班斯法案。法案对渎职和做假账的企业主管实行严厉的制裁,对上市公司实行更为严格的监管。业界普遍认为,萨班斯法案是美国自20世纪30年代颁布财务规则以来最为严厉并且企业必须严格遵守的财务法则,其中的404条款即“完善内部
People who are engaged in financial work may know that after the U.S. continual financial fraud such as ”Enron“ and ”WorldCom“ in 2001, the U.S. House of Representatives and the House of Representatives promptly introduced and passed the ”Public Company Accounting Reform And Investor Protection Act, the Sarbanes-Oxley Act. The bill imposes harsh sanctions on executives in charge of dereliction of duty and fraud, and imposes more stringent supervision on listed companies. The industry generally believes that the Sarbanes-Oxley Act is the most stringent financial law in the United States since the financial rules were promulgated in the 1930s and must be strictly adhered to by the companies. Section 404,