美国公司会计造假案的成因及启示

The Cause and Revelation of American's Accountant Fake Case

自2001年底以来,美国相继爆出会计造假丑闻,而且愈演愈烈。这些造假事件发生以后,不 仅引起美国政府的高度重视,而且也受到全世界的广泛关注。本文首先介绍四大公司的会计造假事件, 然后剖析事件的成因,最后阐述造假事件对我们的启示。

From the end of 2001,there are many American's accountant fake cases. These cases have been paid much attertion by the American's government and the whole world. This article discusses the cause and revelation of thesecases.