论文部分内容阅读
2006年7月15日是《萨班斯-奥克斯利法案》(以下简称萨奥法案)对海外公司和中小型美国公司最后生效的期限。“目前,在美上市的中国企业与萨奥法案的要求存在差距。”全球十大律师事务所之一——路伟国际律师事务所魏康馨律师指出。他表示,因萨奥法案,一些原本打算在美上市的中国企业,已计划在其他国家或地区寻求上市。而事实上,美国萨奥法案出台后,法国和日本都先后出台了类似的新法规。“中国公司的内控体系远未达
July 15, 2006 is the deadline for the Sarbanes-Oxley Act (hereinafter referred to as the Sarbanes-Oxley Act) to come into force for overseas companies and small and medium-sized U.S. companies. “Currently, there is a gap between the Chinese companies listed in the United States and the SAO Act.” According to Wei Kangxin, one of the top ten law firms in the world, Lu Wei, an international law firm, pointed out. He said the Inca Act, some of the Chinese companies originally intended to list in the United States, have plans to seek listing in other countries or regions. In fact, after the United States Saio Act was introduced, France and Japan successively issued similar new laws and regulations. "The Chinese company’s internal control system is far below