摘要
2001年12月开始的美国系列大公司的财务舞弊案对美国经济产生了巨大的负面影响。为此,以布什总统和美国国会为首的相关各部门、机构迅速做出反应,形成了以《萨班斯-奥克斯利法案》(简称SOX)为核心的一系列对会计舞弊事件的后续治理措施。这些措施无疑是对美国原有的会计信息披露监控体系的修订。有助于我们加深对美国的会计信息披露监控体系认识。
A series of fraud accounting cases in American multinational corporations beginning from December 2001 have brought huge negative affects to the economy in the United States. Hence President Bush and other departments and organizations headed by the congress have responded quickly and formulated aftermath measures with SOX at the core that target fraud accounting cases. These measures are undoubtedly a revision of and our better understanding of former accounting information supervision systems in the United States.
出处
《北京理工大学学报（社会科学版）》
2004年第2期19-24,共6页
Journal of Beijing Institute of Technology：Social Sciences Edition
