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英语翻译Of the many demands of the Sarbanes-Oxley Act,none has h

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英语翻译
Of the many demands of the Sarbanes-Oxley Act,none has had more far-reaching consequences than the requirement that audit committees be composed entirely of independent directors.With this act,Congress put its imprimatur on the general notion that more independent directors on corporate boards would improve corporate governance--an idea that had already attracted widespread support in the courts,among corporate governance specialists,and even in some business groups.As a result,shortly after the adoption of the act,both the New York Stock Exchange and Nasdaq established rules requiring that the boards of listed companies be composed of a majority of independent directors,and the idea took hold that an independent board was a “best practice” that all corporations should adopt.
亲自操刀翻译地,纯人工,供参考.
在《萨班斯-奥克斯利法案》的众多要求中,没有哪一项比审计委员会须全部由独立董事组成这样的要求更有深远的结果了.有了这个法案,国会提出的一般概念,也获得了首肯,即在企业董事会中增加更多的独立董事将会提高公司治理力度.这一概念或想法已经在法院、在公司治理专家当中甚至在一些商业团体里引起了广泛支持.结果,在该法案通过不久以后,无论是纽约证券交易所还是纳斯达克都设立了(相应)规则,要求上市公司的董事会必须由占多数地位的独立董事组成,(因为)这种想法认为一个独立的董事会是所有企业应采用的最佳手段.