萨班斯-奥克斯利法案和美国公司法有关董事及高级管理人员职责的法律规范问题

The Duties of Corporate Directors and Officers and the Sarbanes-Oxley Act

萨班斯 -奥克斯利法案是美国公司法立法史上极为重要的联邦法案 ,是联邦政府继 193 3年证券法案及 193 4年证券交易法案等联邦法案后倡导的有关公司治理的重要法律规范。该法案确立了上市公司设立CEO/CFO的认证制度 ;针对大型上市公司的特点设立明确的董事、高级管理人员履行法定职责的制衡和保障机制。本文研析讨论萨班斯 -奥克斯利法案之前董事、高级管理人员职责立法的内容及特点 ;探讨分析萨班斯 -奥克斯利法案对董事。

Responding to a number of corporate scandals, the United States federal government has enacted the Sarbanes-Oxley Act of 2002. The Act, among other things, creates a framework at enhancing the duties and obligations of corporate directors and officers by imposing thereon responsibilities and strengthens the oversight function of the Securities and Exchange Commission. This paper explores the duties and obligations of directors and officers before the Sarbanes-Oxley Act and discusses some of the significant changes made by the Act regarding the duties and liabilities of directors and officers and the practice of corporate governance.