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2002年颁布的萨班斯法案在美国商业界产生了巨大而深远的影响,而作为其中最重要条款之一的404条款却因为严厉和高昂的执行成本倍受诟病。
The Sarbanes-Oxley Act of 2002 had a huge and far-reaching impact on the business community in the United States, and Section 404, one of the most important terms, was much criticized for its harsh and expensive implementation costs.