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A Look at Public Company Accounting Oversight in Taiwan


In July of 2002, after the Enron affair, the House and Senate of the U.S. Congress passed the Sarbanes - Oxley Act, which was then signed into law by President Bush. The Act is the most important piece of securities market oversight legislation since the US enacted the Securities and Exchange Act in the 1930's. Also referred to as the Corporate Reform Act, its goals are to: 1) emphasize the responsibilities of companies and their executive officers; 2) strengthen disclosures of information; 3) raise accounting and auditing standards; and 4) increase penalties for illegal behavior.

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由沙氏法案談我國會計監理制度


在Enron事件之後,美國參眾兩院於去年(2002)七月底通過「Sarbanes-Oxley Act of 2002」(簡稱沙氏法案),並由布希總統簽署生效。該法案係美國自1930年代制定證券交易法案以來,監督美國證券市場最重要之立法。沙氏法案又稱「企業改革法案」,其目的在於(1)強調公司及其主管人員之責任(2)強化資訊之揭露(3)提高對會計及審計之規範,及(4)提高對違法行為之處罰。

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