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1.SOX 2001年,由于安然、世通事件,美国500强中的前几名公司一下子轰然倒塌,这使得全球的投资者对美国的资本市场都产生了怀疑,在这种情况下,美国以最快的速度、最坚定的决心,开始实施《公众公司会计改革和投资者保护法》(以下简称《萨班斯法案》),因此,有人将实施《萨班斯法案》称作美国国家的救亡运动。2006年7月15日,在美国上市的中国公司开始受约《萨班斯法案》,包括中国的四大基础电信运营商在内的几十家中国公司面对内控方面的巨大挑战。
1.SOX In 2001, due to the Enron and WorldCom incidents, the top 500 U.S. companies suddenly collapsed, causing global investors to have doubts about U.S. capital markets. In this case, the United States With the fastest speed and the most determined determination, the Public Company Accounting Reform and Investor Protection Act (hereinafter referred to as “Sarbanes-Oxley Act”) began to be implemented. Therefore, some people called the implementation of the Sarbanes-Oxley Act a U.S. state Salvation Movement. On July 15, 2006, Chinese companies listed in the United States began to be subject to the Sarbanes-Oxley Act. Dozens of Chinese companies, including China’s four largest basic telecom operators, faced enormous challenges in terms of internal control.