美国大公司假帐丑闻案对我国的启示

Revelation Drawn from the Scandal of the False Accounting Case of Some U.S Major Companies

今年以来美国大公司做假帐丑闻先后曝光 ,对美国资本市场造成极大影响 ,美国政府和有关部门采取各项措施 ,以恢复投资者信心 ,这些措施对我国治理会计信息失真有积极借鉴意义 ,本文在此基础上论述了市场经济与诚信的辩证关系 ,继而借鉴美国恢复投资者信心措施 ,从五个方面提示我国企业治理会计信息失真的建议。

Scandals that some United States major companies have committed the false accounting were explosed this year. It has had much effect on the capital market in the United States. The governments of U.S. and the concerned departments have taken various measures to renew the confidence of investors. This of positive meaning to China to coping with false accounting problem The paper discusses the dialectical relation between the market economy and the trust. Based on the lesson and the measures that the U.S. has taken, the author offers advice concerning dealing with false accountiny proolems in five aspects.