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米で企業会計改革法が成立
米国で、懸案の企業会計改革を含む企業改革法が成立した。今回の改革では、不正を行なった経営者に対する量刑を拡大、会計監査の独立性を高めるなどした。ワールドコムやエンロンの不正会計発覚で、投資家の企業への不信が高まっており、早急な対応を迫られていた。
Bush signs historic legislationfor corporate accounting reforms
U.S. President George W. Bush signed a historic accounting reform bill into law July 30 as corporate executives, auditors, lawyers and Wall Street analysts prepared for a significant change in the way they do business.
At the signing ceremony in the White House, Bush stressed the punitive aspects of the most far-reaching business reforms since the Depression.
"No more easy money for corporate criminals, just hard time," Bush said.
The bill establishes tougher criminal penalties for white-collar crimes, including quadrupling, to 20 years, the maximum prison sentence for mail and wire fraud. It also establishes a new crime of securities fraud, punishable by up to 25 years in jail.
But experts say the law's most sweeping changes concern corporate governance.
Lawyers, for instance, will have increased responsibility to inform corporate boards of directors of misdeeds. And the boards' audit committees must operate independently of management.
Like much of the law, the audit committee requirements will be spelled out in three to six months
In recent weeks, as the reform bill worked its way through Congress, Bush and lawmakers rallied behind it to restore investor confidence that had been shaken badly by a number of business scandals, such as those involving WorldCom and Enron Corp
Shukan ST: Aug. 9, 2002
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- legislation
- 法律
- accounting
- 会計
- reforms
- 改革
- signed 〜 into law
- 〜に署名して法律として成立させた
- bill
- 法案
- executives
- 重役
- auditors
- 監査役
- Wall Street analysts
- 米国の金融専門家
- prepared for 〜
- 〜の準備を整えた
- signing ceremony
- 署名式典
- punitive aspects
- 刑罰的側面
- far-reaching
- 広範にわたる
- Depression
- 大恐慌
- easy money
- 不正により簡単に金を得ること
- hard time
- 長い服役期間
- criminal penalties
- 刑罰
- white-collar crimes
- 知能犯罪
- quadrupling
- 4倍にする
- maximum prison sentence
- 最長の懲役判決
- mail and wire fraud
- 郵便と電信を使った詐欺
- punishable
- 処罰できる
- up to 〜 years in jail
- 最長〜年までの懲役
- sweeping
- 全面的な
- corporate governance
- 企業統治
- inform 〜 of 〜
- 〜に〜を知らせる
- boards of directors
- 取締役会
- misdeeds
- 不正行為
- be spelled out
- はっきりと成文化される
- worked its way through 〜
- 〜で法案通過に向けて審議された
- lawmakers
- 議員
- rallied behind it
- 一斉に賛同した
- investor confidence
- 投資家の信頼
- had been shaken badly
- ひどく動揺させた