美国企业财务欺诈案件透视

A Study into the Cases of Financial Cheating in USA

20 0 2年以来 ,美国的几家大公司相继曝出财务欺诈丑闻 ,这些案件对美国经济和政治产生了不良影响。分析美国频繁出现公司财务欺诈案件的原因 ,了解美国政府防治企业舞弊的举措 ,对我国的公司治理与会计改革有着重要意义。

A series of financial cheating of some large corporation in the United States have been revealed since early 2002. These scandals have exerted great impact on both American politics and economy. A study of the causes for the frequent occurrence of corporate financial deceits and some knowledge of the measures that American government took to prevent the enterprises from taking deceitful actions will be of significant importance to China's corporate governance and the reform of the account institution.