萨班斯法案及美国公司在中国的影响
2011.12.12
The Public Company Accounting Reform and Investor Protection Act of 2002 commonly known as Sarbanes-Oxley or SOX after the two authors of the bill, was enacted on July 30, 2002 in response to several major corporate and accounting scandals, the most infamous being the meltdown of energy giant Enron. Sarbanes-Oxley includes some of the most far-reaching reforms of American business practices since the Depression Era and it not only apples to U.S.-based parent companies, but subsidiaries organized...

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