Some evidence can be found in those features of the American economy that we believe others should emulate. There is now an overwhelming consensus that open, transparent, and accountable mechanisms of shareholder control are essential for the efficient functioning of public corporations.
在美国经济特征中人们可以找到一些证据，我们相信其他人应该效仿。现在绝大多数人的共识是，公开、透明以及责任担当的股东控制机制对于上市公司的有效运行十分重要。良好的会计规则决定了公司管理要义。