摘要
《萨班斯-奥克斯利法案》也即《2002年上市公司会计改革与投资者保护法案》。本文首先介绍了该法案出台的背景,详细阐述了该法案的整体内容框架,并以此为基础,就该法案对已在和即将在美国挂牌上市的美国本土企业和外国企业在公司外部治理、内部治理及信息披露等诸多方面将产生的影响进行了深入的剖析。鉴于《萨班斯-奥克斯利法案》的执行要求繁琐、执行成本高昂、责任追溯严格,而我国商业银行现阶段的公司治理和信息披露水平又与该法案的要求存在着较大差距。因此,本文认为在当前阶段,国内商业银行以正式挂牌的方式赴美上市尚不现实。
《Sarbanes-Oxley Act of 2002》 is also known as Law on the Accounting Reform of Public Companies and Protection of Investors in 2002. In the beginning of this paper, the law is outlined with an introduction of the background under which the law was enacted. Then, a thorough analysis is made of its influence on local and foreign firms already listed and to be listed in US in terms of external governance, internal governance, information disclosure and etc. Because 《Sarbanes-Oxley Act of 2002》 is complicated and costly in execution with rigid accountability investigation procedures and our commercial banks at present stage can not meet the requirements of this law in corporate governance and information disclosure, it is concluded that it is currently unrealistic for domestic banks to get listed formally in USA.
出处
《金融论坛》
CSSCI
北大核心
2006年第4期54-58,共5页
Finance Forum
