美国于2002年7月正式颁布的《萨班斯—奥克斯利法案》(以下简称《萨—奥法案》)对1933年的《证券法》和1934年的《证券交易法》等监管法律进行了修改,被誉为美国乃至全球的“新的上市公司准则”。而《萨—奥法案》对上市公司的内控机制作出的明确和严格的规定,必将给全球的上市公司带来深远影响。一、《萨—奥法案》对内部控制的要求《萨—奥法案》对公司内控系统的要求主要体现在404条款。其主要内容包括:公司管理层对建立和保持一套完整 The Sarbanes-Oxley Act (Sarbanes-Oxley Act) formally promulgated by the United States in July 2002 conducted regulatory measures such as the Securities Law of 1933 and the Securities Exchange Act of 1934 Modified, known as the United States and the world “new public company guidelines ”. The “Sa-Austria Act” on the listed company’s internal control mechanism to make clear and strict rules will surely bring far-reaching impact on the global listed companies. First, the “Sa - Austria Act” on the internal control requirements “Sa - Austria Act” on the company’s internal control system requirements are mainly reflected in Section 404. Its main contents include: company management to establish and maintain a complete set