针对安然等公司会计造假案件所暴露出的会计、审计、公司治理等问题,美国国会于2002年7月25日通过了《2002年萨班斯—奥克斯利法案》(Sarbanes-Oxley Act of 2002,以下简称“新法案”)。由于该法案在美国会计、审计及证券监管方面具有划时代的意义,其发布也将代表一个新的资本市场监管时代的到来,因此,可以将今后的会计、审计及证券监管时代称为后安然时代。“新法案”已经基本建立了后安然时代的会计、审计和公司治理及证券监管框架。不仅如此,由于经济全球化和资本市场全球化的现状,该法案的通过与实施,还会对其他国家的证券监管和会计、审计的发展 In response to the accounting, auditing and corporate governance issues exposed by accounting fraud cases such as Enron, the U.S. Congress passed the Sarbanes-Oxley Act of 2002 on July 25, 2002, Hereinafter referred to as “new act ”). As the bill is of epoch-making significance in accounting, auditing and securities regulation in the United States, its release will also represent a new era of capital market supervision. Therefore, the future of accounting, auditing and securities supervision can be called the post-Enron era . The New Act has basically established the accounting, auditing and corporate governance and securities regulatory framework in the post-Enron era. Not only that, due to the current situation of economic globalization and capital market globalization, the passage and implementation of the act will also affect the securities regulatory and accounting and auditing developments in other countries