摘要
萨班斯法案突出“以刑治市”的基本理念,标志着美国资本市场全面进入“依法治市”时代,使“依法治市”无论在理念上还是在实践上都得到了全面的贯彻和落实。本文从法律角度分析了该法案的影响及其揭示的资本市场发展和法制建设的一般规律,为我国资本市场发展及其法制建设提出相关建议。
The implementation of SOX marked the US turning a new page in securities market regulation based on the new law, which has a profound impact on corporate America in its operating philosophy and practice. This paper reviews the legal impact of the act and the common principles revealed on capital market development and legal construction, in hope to provide for constructive implication to Chinese practice.
出处
《证券市场导报》
CSSCI
北大核心
2007年第2期62-67,共6页
Securities Market Herald
关键词
萨班斯法案
公司监管
市场监管
Sarbanes-Oxley Act
company regulation
market regulation
