This article analyzes the influence of Sarbanes-Oxley Act over the company's management over internal control of US Public companies, so that we can: Analyze the practical affects that the ACT has over our company management and internal control; Find out how to improve and enhance our company management and internal control by referring to the ACT; Increase the company's ability of self–management and risk defense; Expedite our companies to develop continuously; Protect the interest of our domestic investors; Achieve our domestic companies a quick, healthy and orderly development; Maintain socialist market economy order. |