2002年7月25日,美国国会通过了《萨班斯-奥克斯利法案》(以下简称《萨奥法案》),该法案以维护广大投资者利益为宗旨,在惩治企业财务欺诈、规范企业行为和加强资本市场监管等方面做出了更加严格、更加全面的规定,能够对财务报表的真实性提供保证,对投资人的最终利益起到保障。但由于我国上市公司在体制、会计准则等方面与《萨奥法案》的要求相差很大,需要付出更大的人力、物力、财力才能 On July 25, 2002, the U.S. Congress passed the Sarbanes-Oxley Act (hereinafter referred to as the “Sarbanes-Oxley Act”), which aims to safeguard the interests of the vast number of investors. It punishes the enterprise’s financial fraud and regulates the behavior of enterprises Stricter and more comprehensive provisions on strengthening capital market supervision and other aspects, and can guarantee the authenticity of financial statements and guarantee the ultimate interests of investors. However, due to the large difference between the requirements of SAO Act in the aspects of system and accounting standards, etc., the listed companies in our country need to pay more manpower, material and financial resources