| 美国证券法与萨班斯法的比较研究——基于注册会计师法律责任视角 |
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| 引用本文： | 王学龙.美国证券法与萨班斯法的比较研究——基于注册会计师法律责任视角[J].兰州商学院学报,2009,25(3):93-97. |
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| 作者姓名： | 王学龙 |
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| 作者单位： | 兰州商学院,会计学院,甘肃,兰州,730020 |
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| 摘 要： | 美国证券法和萨班斯法是两部影响美国证券市场意义深远的法规，二者在立法背景、规范内容、作用及影响等方面具有许多可比之处。本文通过对证券法与萨班斯法在规范和治理会计信息以及对注册会计师法律责任的惩戒等方面的综合比较，旨在揭示美国金融法律监管的独到之处和现实意义，为我国资本市场监管和注册会计师法律责任规范提供借鉴。
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| 关 键 词： | 证券法 萨班斯法 会计信息 审计 法律责任 |
Comparative Research on Securities Law and Sarbanes Oxley Law——Based on CPA's legal responsibility perspective |
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| WANG Xue-long.Comparative Research on Securities Law and Sarbanes Oxley Law——Based on CPA''s legal responsibility perspective[J].Journal of Lanzhou Commercial College,2009,25(3):93-97. |
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| Authors: | WANG Xue-long |
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| Institution: | WANG Xue - long ( School of Accounting, Lanzhou Commercial College, Lanzhou 730020,China) |
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| Abstract: | As two of the most significant laws governing the U.S. securities industry, the Securities Law and Sarhanes Oxley Law are comparable with each other in terms of legislative background, regulatory framework, effect and impact. Conducting a comprehensive comparison of standardizing and regulating accounting information and CPA＇ s legal responsibilities, this study aids to discover the new and original views and operation significance in U.S. financial supervision and control legal system imposed by both of Securities Law and Sarbanes Oxley Law, so as to provide reference for normalizing for supervision system of capital market in China and CPA＇ s legal responsibilities. |
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| Keywords: | Securities Law Sarbanes Oxley Law accounting information auditing legal responsibilities |
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