一、前言在经济全球化(economic globalization)的背景下,为因应2001年的安隆(Enron)、2002年的世界通讯集团(WorldCom Group)等重大弊案,美国国会通过沙宾法案(Sarbanes-Oxley Act)以强化公司治理机制,就此点燃全球公司法改革浪潮的引信。澳大利亚、日本、新加坡、德国、法国、俄罗斯、英国、中国香港及中国台湾均于此10年间对其公司法制进行大幅度的调整。虽然进程缓慢,但整体而言,全球公司法制的“趋同” I. Preface In the context of economic globalization, the U.S. Congress adopted the Sarbanes-Oxley Act in response to major abuses such as Enron in 2001 and the WorldCom Group in 2002. The Sarbanes- Oxley Act) to strengthen the corporate governance mechanism, thus igniting the global letter of the reform of corporate law fuze. Australia, Japan, Singapore, Germany, France, Russia, the United Kingdom, Hong Kong, China and Taiwan of China all drastically adjusted their corporate legal systems over these 10 years. Although the process is slow, on the whole, the “convergence” of global corporate legal system