在美国，《2002年萨班斯-奥克斯利法案》已促使大多数上市公司将高管的绩效奖金推迟一年左右发放，略微有助于减少“短期主义”。
In the US, the Sarbanes-Oxley Act of 2002 has pushed most public companies to defer performance bonuses for senior executives by about a year, slightly helping reduce "short-termism".
这是萨班斯-奥克斯利法案最具争议之处。
参与公司萨班斯工作的开展。
问题不仅仅是萨班斯-奥克斯利法案，他们争论道。
具备总账，成本，财务分析及萨班斯经验。
Experience in general ledger, cost accounting, financial analysis, SOX compliance.
但是萨班斯·奥克斯利法案并不仅仅关乎成本。
作为回应，SEC坚称这五家事务所违反了萨班斯法案。
The SEC in turn maintains the five are in violation of the Sarbanes-Oxley Act.
该公司这时候就可以自豪地宣布它已经通过了萨班斯法案的审计。
The company can now proudly announce that we have passed the SOX audit.
如何根据“萨班斯法案”要求完善内部控制体系是当前迫切需要解决的问题。
Based in the Sarbanes-Oxley Act "requires, How to improve the internal control system is currently an urgent need to resolve the problem."
根据萨班斯·奥克斯利法案，这种行为构成重罪。但是美国法院很可能无法起诉。
Such behavior is a felony under Sarbanes Oxley, but the U.S. will most likely be unable to prosecute.
随着萨班斯法案的颁布，美国的内部控制信息披露由自愿性披露进入强制性披露阶段。
With the enactment of Sarbanes-Oxley act, the United States, internal control disclosure of information entered by the voluntary disclosure phase of mandatory disclosure.
这意味这企业董事和执行官们开始担心在萨班斯—奥克·斯里法案下由于工作不力而遭受起诉。
And that means corporate directors and executives are starting to worry about being sued under the Sarbanes-Oxley Act for bungling the job.
这是赞助，并帮助创造了由参议员保罗·萨班斯和有代表性的迈克尔克奥克斯利-因此得名。
It was sponsored and helped created by Senator Paul Sarbanes and Representative Michael G Oxley - hence the name.
萨班斯法案为在美国的上市公司建立了很高的行为规范，明确了许多前所未有的责任及相应的处罚。
The SOA builds up very high behavior norm for the listed company in the United States, explicit many unprecedented responsibilities and correspond of punishment.
荒谬的是，即使有萨班斯—奥克斯莱法案关于董事会严格监管的条款存在，还是不足以防范安然公司崩溃。
Paradoxically, Sarbanes-Oxley's strict rules on oversight by boards of directors would have been insufficient to prevent the collapse of Enron.
第四部分针对我国上市公司披露现状，借鉴萨班斯法案的经验，尝试设计了我国内部控制信息披露的框架；
The fourth part refers to current status of domestic listed companies, tries to design a framework of internal control information disclosure, based on experience of SOX act.
几乎全部(高达99%)的审计委员会成员认为，由于《萨班斯法案》的缘故，他们将更多的时间用于审计委员会的工作。
Nearly all of the audit committee members (99 percent) said they devote more time to their committee work as a result of SOX.
安然倒闭之后颁布的萨班斯-奥克斯利法案，增加了对各种规模的公司的管制，可是有些压力大的公司尚能忍受，小公司就力不从心了。
The Sarbanes-Oxley act, introduced after Enron collapsed in disgrace, increased the regulatory burden on companies of all sizes, but what could be borne by the big could cripple the small.
继“COSO报告”和《萨班斯·奥克斯利法案》之后，在大多数企业内部基本形成了以COSO为基准的内部控制框架。
After "COSO report" and the "Sarbanes - Oxley Bill", the frame of internal control, taking COSO as datum control, has formed in inside of most enterprises.
萨班斯—奥克·斯莱法案创设了一个昂贵的及有争议性违宪的新的协调机构去规范审计公司活动，而不是创造一种规则改变现有的机制。
Rather than creating a regulation to change the system, Sarbanes-Oxley created an expensive and arguably unconstitutional new regulatory agency to regulate the audit firms' activities.
能源公司安然卷进诈骗漩涡后倒闭，国会于2002年通过了萨班斯·奥克斯利法案，和其他一系列措施，共同保护检举揭发者不受报复的伤害。
After Enron, an energy firm, collapsed in a flurry of fraud, Congress passed the Sarbanes-Oxley act in 2002 which, among other things, protected whistle-blowers from retaliation.
《萨班斯·奥克斯利法》，这部由于安然公司丑闻而出台的法律，在美国公司和外国公司看来，存在着过度干预，成本巨大和控制强硬等诸多弊病。
American and foreign firms alike see Sarbanes-Oxley, which was passed in the wake of the Enron scandal, as intrusive, expensive and heavy-handed.
新的萨班斯-奥克斯利法案会计法（Sarbanes-Oxleyaccounting law）使创业公司公开详列其股票变得更加昂贵。
The Sarbanes-Oxley accounting law has made it more expensive for start-up companies to list their stock publicly.
美国在这方面，有着众多的法律，比如萨班斯法案，健康保险流通与责任法案以及其它的法律，它们都对存储在计算机系统中的数据的安全性有着相应的要求。
There are many laws in effect here in the United States such as Sarbanes-Oxley, HIPPA and many others that require data stored in computer systems to be secured.
《萨班斯·奥克斯利法案》(Sarbanes - Oxley act)今年可能会作出重大修改，把关于内部控制臭名昭著的404条款改得宽松一些。
Sarbanes-Oxley is likely to be given a makeover this year, with its notorious section 404 on internal controls watered down.
我们可以发现，美国萨班斯法案的实施对中国企业的内部控制和会计信息表露也已经产生了一定的影响：一来是针对已经或预备在美国上市的中国企业必须达到法案的要求；
We can find out that the SOX has some influence on the internal control of Chinese enterprise. First, the firms that has listed or would list in America should fulfill the require of SOX.
我们可以发现，美国萨班斯法案的实施对中国企业的内部控制和会计信息表露也已经产生了一定的影响：一来是针对已经或预备在美国上市的中国企业必须达到法案的要求；
We can find out that the SOX has some influence on the internal control of Chinese enterprise. First, the firms that has listed or would list in America should fulfill the require of SOX.
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