| 安然事件与美国会计法律制度的变革——评美国《2002年沙班斯—欧克斯利法案》 |
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| 引用本文： | 迟晓丽,左婕.安然事件与美国会计法律制度的变革——评美国《2002年沙班斯—欧克斯利法案》[J].武汉科技大学学报(社会科学版),2004,6(2):66-71. |
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| 作者姓名： | 迟晓丽 左婕 |
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| 作者单位： | 迟晓丽（华中师范大学,信息管理系,湖北,武汉,430079）
左婕（华中师范大学,法律系,湖北,武汉,430079） |
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| 摘 要： | 美国接二连三的企业财务舞弊案,使得投资人陷入严重的信心危机.为挽救投资人的信心,强化财务报表的可信度,美国国会作出了迅速的反应,制定了<2002年沙班斯-欧克斯利法案>.法案对会计行业的监督、审计独立性、财务信息披露、公司责任、证券分析师违法违规行为的法律责任等方面进行了重大改革,其中最重要的是涉及会计制度的变革.这种变革对完善我国的会计法律制度,无疑具有重要的借鉴意义.
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| 关 键 词： | 沙班斯-欧克斯利法案 会计制度 变革 立法启示 |
| 文章编号： | 1009-3699(2004)02-0066-06 |
| 修稿时间： | 2003年12月19 |
Enron Scandal and Reform of American Accounting Law System:Comments on
Sarbanes-Oxley Act of 2002 |
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| CHI Xiao-liZUO Jie.Enron Scandal and Reform of American Accounting Law System:Comments on
Sarbanes-Oxley Act of 2002[J].Journal of Wuhan University of Science and Technology(Social Science Edition),2004,6(2):66-71. |
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| Authors: | CHI Xiao-liZUO Jie |
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| Institution: | CHI Xiao-li~1ZUO Jie~2 |
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| Abstract: | One financial scandal after another in enterprises of America has seriously undermined the trust of investors. To win back public trust and increase the credibility of financial statements, the American congress quickly responded by approving of Sarbanes-Oxley Act of 2002. The Act has introduced a series of reforms in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations. The most important reform involves accounting system, which should serve as a good reference for the perfection of China's accounting law system. |
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| Keywords: | Sarbanes-Oxley Act of 2002 accounting system reform implications for legislation |
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