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2002年4月22日,美国国会通过了《公司和审计责任、职责及透明度法》(下称“法案”)。美总统布什对此给予了高度评价。现对该法案作简要介绍和评述。一、法案的基本内容该法案共22节,涉及审计人员监管、财务信息及时披露、提高公司披露透明度、内部交易利润上缴、证券分析师利益冲突、公司治理、信用评级等。其主要内容是加强审计监督、强化信息披露、完善公司治理以及防止内部交易。
On April 22, 2002, the U.S. Congress passed the “Company and Auditing Responsibility, Responsibility and Transparency Law” (“the Act”). U.S. President Bush spoke highly of this. The bill is now briefly introduced and commented. First, the bill’s basic content The bill a total of 22, involving auditors supervision, timely disclosure of financial information to improve disclosure transparency, profit paid insider trading, securities analyst interest conflicts, corporate governance, credit rating. Its main content is to strengthen audit oversight, strengthen information disclosure, improve corporate governance and prevent internal transactions.