论文部分内容阅读
本文分析了美国SARBANES -OXLEY2 0 0 2法案制定的背景、内容以及特点 ,认为法案的刑事责任条款呈现出四个特征 :集中在公司欺诈犯罪 ;注重刑事政策的运用 ;体现刑罚加重的趋势 ;重视量刑操作的细化。公司社会责任强化与刑罚加重是一个趋势。基于对我国公司犯罪的判断 ,本文认为 ,我国公司刑事立法偏于轻缓 ,应当调整刑事政策 ,提高刑罚幅度 ,以严格公司治理 ,强化公司社会责任
This article analyzes the background, contents and characteristics of the U.S. SARBANES-OXLEY2 0 0 2 lawmaking. It considers that the criminal liability provisions of the law have four characteristics: focusing on corporate fraud crimes; paying attention to the application of criminal policies; reflecting the trend of heavier penalties; Sentencing operation of the refinement. The strengthening of corporate social responsibility and heavier penalties is a trend. Based on the judgment of our country’s corporate crime, this paper argues that the criminal legislation in our country is mild and should be adjusted to criminal policy to improve the scope of the penalty, with strict corporate governance, and strengthen corporate social responsibility