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索克斯法案(Sarbanes-oxley Act简称SOXAct)是美国国会2002年7月26日通过,7月30日总统布什签署的关于公司治理和会计制度一揽子改革的法案。安然、施乐等上市公司虚假财务报告系列丑闻,暴露出美国现行公司、会计体制中存在的严重问题。为增强投资者的相信,修复市场经济,美国政府不得不强化市场管制,在国会以压倒多数通过了该法案。该法案是美国政府20世纪30年代以来,对公司、会计法律制度的最大一次调整。按布什总统的话:该法案是罗斯福时代以来,有关美国商业实践的影响最为深远的改革。该法案涉及面广,对公司治理、会计审计制度、证券监管等作了许多新的规定和相
The Sarbanes-Oxley Act (SOXAct) is a bill passed by the US Congress on July 26, 2002 and signed by President Bush on July 30 about a package reform of corporate governance and accounting system. Enron, Xerox and other listed companies false financial report series scandal, exposing the existing U.S. companies, the accounting system, there are serious problems. In order to enhance investors’ trust and repair the market economy, the U.S. government had to strengthen market control and passed the bill by an overwhelming majority of parliaments. The bill is the largest adjustment ever made by the U.S. government to the legal system of companies and accounting since the 1930s. According to President Bush, the bill is the most far-reaching reform of commercial practice in the United States since the Roosevelt era. The bill covers a wide range of corporate governance, accounting and auditing system, securities regulation made a number of new regulations and phase