摘要
美国的“安然事件”暴露了市场经济体制中的薄弱环节,文章对其引发的诸如“市场经济体制是否有活力”、“公司法案修改是否能堵塞漏洞的作用”、“如何治理公司结构”等问题进行剖析,并提出规避缺失的对策。
The Anron incident has e xposed the weaknesses in the market economic system.This paper examines a few r elated issues such as'Does market economic system still have vitality?','Ca n amended corporate law prevent loopholes?'and'How to manage corporate struc ture?'.Then it proposes strategies for dealing with the defects.
出处
《深圳大学学报(人文社会科学版)》
北大核心
2003年第1期24-27,共4页
Journal of Shenzhen University:Humanities & Social Sciences
关键词
“安然事件”
安达信
市场经济体制
公司法案
外部审计
产权边界
t he Anron Incident
market economic system
corporate law
external auditing
pro perty rights boundary