摘要
2001年底以来美国《财富》500强排名第七位的安然公司,因5.52亿美元虚假利润丑闻和财务危机突然宣布破产,暴露了美国公司治理中存在的财务管理问题,使人们不得不对美国公司治理模式进行重新审视。在思考美国公司治理教训的同时,深入研究中国公司中的财务管理问题,对完善公司治理结构有重要的现实意义。
The Seventh among Top500 ordering by the American magazine ″Fortune″, the Enron suddenly suspended because of $552 million falsified profit and financial crisis. It showed down the financial control problems in American company's management.It also made people thought back to the American company's management patterns.While we considering lessons from American companies,financial control problems in-depth study of Chinese companies should be carried out.It has major operation significance to consummate the mechanics of management.
出处
《中国煤田地质》
2004年第2期63-65,共3页
Coal Geology of China
关键词
治理结构
管理对策
财务管理
mechanics of management
management games
financial control
