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首页> 外文期刊>USA today >The Sarbanes-Oxley Act: Altering the Fabric of American Business
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The Sarbanes-Oxley Act: Altering the Fabric of American Business

机译：萨班斯-奥克斯利法案：改变美国业务的结构

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In an era when Corporate America is plagued by corruption and scandal, strict regulatory legislation such as the Sarbanes-Oxley Act might seem like an obvious remedy. When Sarbanes-Oxley was passed on July 30, 2002, stories of shady accounting practices and poor ethical standards dominated the news media. The passage of the bill itself almost was lost among headlines filled with Enron, WorldCom, and a host of corporate wrongdoers from the elite legion of leading global companies. Now, however, it has become obvious that the Sarbanes-Oxley regulations are punishing not only those executives and accountants who were corrupt, but thousands more who were not―and never will be. Therefore, while regulation and legislation may appear to be the necessary medicines for what ails the financial world, we should be wary of how much we swallow, and remain vigilant of potential side effects that might have a greater negative impact than the actual symptoms themselves.
机译：在美国公司饱受腐败和丑闻困扰的时代，严格的监管立法（例如《萨班斯-奥克斯利法案》）似乎是显而易见的补救办法。 2002年7月30日萨班斯·奥克斯利法案（Sarbanes-Oxley）通过时，有关不良会计行为和不良道德准则的报道占据了新闻媒体的主导地位。该法案本身的通过几乎被安然，世界通讯以及来自全球领先企业的精英集团的许多企业不法行为的头条新闻所迷惑。但是，现在很明显，萨班斯-奥克斯利法案的规定不仅在惩罚那些腐败的高管和会计师，而且还要惩罚数千名没有腐败的人，而且永远不会。因此，尽管法规似乎是使金融世界陷入困境的必要药物，但我们应该警惕我们吞下多少东西，并保持警惕可能产生比实际症状本身更大的负面影响的潜在副作用。

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