萨班斯法案与我国上市公司治理结构研究  

How to Use Sarbanes-Oxley Act as A Reference to Improve Corporate Governance of China's Listed Companies

作　　者：徐林[1] 

机构地区：[1]对外经济贸易大学金融学院

出　　处：《国际贸易问题》2007年第7期119-122,共4页Journal of International Trade

摘　　要：为了保护投资者的利益,美国于2002年颁布了萨班斯法案。该法案要求加强对在美国上市公司的监管,完善上市公司的内部控制机制,但其高昂的实施成本也引起了人们对该法案作用的争议。尽管如此,萨班斯法案对我国上市公司治理方面仍具有借鉴意义。本文通过对萨班斯法案的分析,探讨我国证券市场应如何借鉴该法案来完善我国上市公司内部治理机制和外部治理环境,从而实现我国证券市场快速、健康而有序的发展,以保护国内广大投资者的利益。The Sarbanes-Oxley Act was promulgated in 2002 for the sake of the benefits of the investors. The Sarbanes-Oxley Act was aimed at reinforcing the supervision of the listed companies in the US stock market and perfecting their internal control. However, the expensive cost to implement this act makes the effect of the Sarbanes-Oxley Act controversial. Nonetheless, it is still advisable that we use Sarbanes-Oxley Act for reference to improve corporate governance of China＇ s listed companies. This paper analyzes the Sarbanes-Oxley Act with a view to discussing how to improve the internal control mechanism and the external corporate governance environment simultaneously to develop China＇ s stock market quickly, healthily and orderly so as to protect the benefits of domestic investors.

关 键 词：萨班斯法案 公司治理 上市公司 

分 类 号：F279.21[经济管理—企业管理]