本文将考察美国萨班斯法案关于改革上市公司内部控制信息披露的具体作法,并提出完善我国上市银行内部控制信息披露的对策。一、萨班斯法案关于内部控制信息披露制度的变革随着安然、世通、施乐等公司会计丑闻的相继曝光,引起了对上市公司内部控制制度缺陷的关注。2002年萨班斯? This article examines the specific practices of the U.S. Sarbanes-Oxley Act on the reform of the internal control information of listed companies and proposes measures to improve the disclosure of information on the internal control of listed banks in China. First, the Sarbanes-Oxley Act on the internal control information disclosure system with the Enron, WorldCom, Xerox and other corporate accounting scandals have been exposed, causing a listed company’s internal control system defects concern. Sarbanes 2002?