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".
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.
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.
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.
问题不仅仅是萨班斯-奥克斯利法案，他们争论道。
这是萨班斯-奥克斯利法案最具争议之处。
但是萨班斯·奥克斯利法案并不仅仅关乎成本。
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.
《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.
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.
正如美国由于安然一案而制定了《萨班斯-奥克斯利法案》（Sarbanes-Oxley Act）一样，调整性的变化不仅刺激了客户对会计服务的需求，也令公司对员工的需求量增大。
Regulatory changes, such as America's Sarbanes-Oxley Act, have boosted demand from clients not just for accountants' services but also for their staff.
正如美国由于安然一案而制定了《萨班斯-奥克斯利法案》（Sarbanes-Oxley Act）一样，调整性的变化不仅刺激了客户对会计服务的需求，也令公司对员工的需求量增大。
Regulatory changes, such as America's Sarbanes-Oxley Act, have boosted demand from clients not just for accountants' services but also for their staff.
应用推荐