"The Procomp case has already entered judicial proceedings, so I cannot comment on it specifically, but I am more than happy to share my personal views on the corporate governance issues stemming from the case." - Albert Hsueh

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博達案已進入司法程序，因此本人無法對此個案表示意見。不過我非常樂意就此案所衍生之公司治理議題，提出個人看法。

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In July of 2002, after the Enron affair, the House and Senate of the U.S. Congress passed the Sarbanes - Oxley Act, which was then signed into law by President Bush. The Act is the most important piece of securities market oversight legislation since the US enacted the Securities and Exchange Act in the 1930's. Also referred to as the Corporate Reform Act, its goals are to: 1) emphasize the responsibilities of companies and their executive officers; 2) strengthen disclosures of information; 3) raise accounting and auditing standards; and 4) increase penalties for illegal behavior.

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在Enron事件之後，美國參眾兩院於去年（2002）七月底通過「Sarbanes-Oxley Act of 2002」（簡稱沙氏法案），並由布希總統簽署生效。該法案係美國自1930年代制定證券交易法案以來，監督美國證券市場最重要之立法。沙氏法案又稱「企業改革法案」，其目的在於（1）強調公司及其主管人員之責任（2）強化資訊之揭露（3）提高對會計及審計之規範，及（4）提高對違法行為之處罰。

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