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萨班斯法的全面实施,不仅在美国资本市场掀起了“不做假账”的监管风暴,在全球市场上也掀起了巨大波澜。在美上市的中国人寿、中国石化、网易、百度等44家中国公司,为应对该法的实施,在改善公司治理结构、内部控制、管理流程上,投入了大量的人力、物力;而许多想去美国上市的中国公司或暂停脚步或转到别处上市,如建行、中行和工行等。
The full implementation of Sarbanes-Oxley not only set off a regulatory storm of “not faking accounts” in the U.S. capital market, but also caused a huge wave in the global market. Forty-four Chinese companies listed in the United States, including China Life Insurance, Sinopec, Netease and Baidu, put a lot of manpower and material resources into improving the corporate governance structure, internal control and management processes in response to the implementation of the law. Many wanted to Chinese companies going to the United States may suspend their positions or go elsewhere for listings, such as CCB, BOC and ICBC.