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经济丑闻案后美国公司治理中信用机制的重建

Reestablishing Mechanism of Credit in American Corporate Governance after Economic Scandals
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摘要 剖析了经济丑闻中美国公司治理暴露的信用与信用机制问题,揭示了经济丑闻后美国公司治理中信用机制重建的理念基础及相应的制度安排。 An analysis is given to the problem of credit and credit mechanism laying bare in American corporate governance during economic scandals.With regard to the reestablishment of credit mechanism in American corporate governance,the author reveals its basis of idea and corresponding institutional arrangement.
作者 张义忠
机构地区 华侨大学法学院
出处 《华侨大学学报(哲学社会科学版)》 2004年第2期31-37,共7页 Journal of Huaqiao University(Philosophy & Social Sciences)
基金 国务院侨办科研基金 (0 3QSK5)
关键词 美国公司 经济丑闻 公司治理 信用机制 重建 American corporation economic scandal corporate governance mechanism of credit reestablishment
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参考文献5

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  • 2[3]Sec. 906. Corporate responsibility for fmancialreports. Sarbanes-OxleyAct of 2002. [EB/DB]. http: //news. findlaw.com/hdocs/docs/gwbush/sarbanesoxley, 2002-07- 23. pdf.
  • 3[4]TITLE IV - ENHANCED FINANCIAL DISCLOSURE. Sarbanes - Oxley Act of 2002. [EB/DB]. http: //news.findlaw.com/hdocs/docs/gwbush/sarbanesoxley, 2002 - 07 - 23. pdf.
  • 4[5]Sec. 406. Code of ethics for senior financial officer. Sarbanes-OxleyActof2002. [EB/DB]. http: //news.findlaw.com/hdocs/docs/gwbush/sarbanesoxley, 2002 - 07 - 23. pdf.
  • 5[8]TITLEII- AUDITOR INDEPENDENCE . Sarbanes- Oxley Act of 2002 [EB/DB]. http: //news.findlaw.com/hdocs/docs/gwbush/sarbanesoxley, 2002 - 07 - 23. pdf.

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