| 萨班斯法案的立法理念及影响刍议 |
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| 引用本文： | 陈益民.萨班斯法案的立法理念及影响刍议[J].证券市场导报,2007(2):62-67. |
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| 作者姓名： | 陈益民 |
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| 作者单位： | 中国证券监督管理委员会,北京100032 |
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| 摘 要： | 萨班斯法案突出“以刑治市”的基本理念，标志着美国资本市场全面进入“依法治市”时代，使“依法治市”无论在理念上还是在实践上都得到了全面的贯彻和落实。本文从法律角度分析了该法案的影响及其揭示的资本市场发展和法制建设的一般规律，为我国资本市场发展及其法制建设提出相关建议．
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| 关 键 词： | 萨班斯法案 公司监管 市场监管 |
| 文章编号： | 23790215 |
Impact of Sarbanes-Oxley Act |
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| Chen Yimin.Impact of Sarbanes-Oxley Act[J].Securities Market Herald,2007(2):62-67. |
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| Authors: | Chen Yimin |
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| Abstract: | The implementation of SOX marked the US turning a new page in securities market regulation based on the new law, which has a profound impact on corporate America in its operating philosophy and practice. This paper reviews the legal impact of the act and the common principles revealed on capital market development and legal construction, in hope to provide for constructive implication to Chinese practice. |
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| Keywords: | Sarbanes-Oxley Act company regulation market regulation |
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