摘要
在全球经济联系日益紧密的今天,美国会计丑闻对我国的会计监管不可避免地会产生一些影响。安然事件是我们理性分析美国公司制度建设和财务管理的典型案例,对于我们致力于完善企业会计监管,以提升公司竞争力提供了有益的启示。
In global economy relation close today, American accounting scandals inevitably affect our domestic accounting monitoring. Enron event is a typical case for us to rationally analyze the American company system construction and the financial control, which provides a benefical enlightenment for our devotion to promote our enterprise accounting monitoring for increasing the competency of the companies.
出处
《价值工程》
2005年第7期121-123,共3页
Value Engineering
关键词
安然
破产
会计监管
enron
bankruptcy
accounting monitoring
