摘要
2002年7月美国通过了关于会计和公司治理一系列重大改革的索克斯法案(SOX Act),该法案以加强公司治理、强化信息披露为核心,主要内容是强化对高级管理人员的监管和防止外部审计失败.本文简单系统地介绍和分析了该法案中重要措施的相关内容和出台的原因,以期对我国当前公司治理和审计业发展有所启迪和帮助.
In July, 2002,the U. S. A. passes the SOX Act which involves a series of important reforms about accounting and corporation governance. This Act takes strengthening corporation governance and information announcement as the cores. Its main content is strengthening supervision to high - ranking managers and preventing external audit failure. This article introduces briefly the relevant important measures and analyzes systematically the reasons about these measures appearing in order to enlighten and help the development of our corporation governance and audit industry.
出处
《湖南环境生物职业技术学院学报》
CAS
2006年第1期42-46,共5页
JOurnal of Hunan Environment Biological Polytechnic
关键词
公司治理
信息披露
关联交易
利益冲突
外部审计
corporation governance
information announcement
conflict of benefits
related transaction
external audit
