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上期主要讨论美国、中国内地及香港相关企业管治概念的比较,本期集中讨论三地企业管治的监管措施背景-从《萨班斯·奥克斯利法案》说起《萨班斯·奥克斯利法案》(Sarbanes-Oxley Act),简称SOX法案,是美国立法机构根据安然有限公司(Enron Corporation)、世界通讯公司(WorldCom)等财务欺诈事件破产暴露出来的公司和证券监管问题所订立的监管法规,该法案对美国《1933年证券法》、《1934年证券交易法》做出大幅修订,在公司治理、会计职业监管、证券
The previous issue mainly discussed the comparison of the concepts of corporate governance in the United States, Mainland China and Hong Kong. This issue focuses on the regulatory background of corporate governance in the three places - starting with the Sarbanes-Oxley Act, “Sarbanes Oxley The Sarbanes-Oxley Act, or Sarbanes-Oxley Act, is a statutory regulation on the corporate and securities regulatory issues exposed by the U.S. legislature under the bankruptcy of financial fraud cases such as Enron Corporation and WorldCom. , The act of the United States, ”Securities Law of 1933“, ”Securities Exchange Act of 1934" made substantial changes in corporate governance, accounting, occupational supervision, securities