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众所周知,2001年12月2日,作为美国500强并排名在第七位的美国能源业巨头安然公司正式向纽约联邦地方法院申请破产,此后美国先后爆发了世通、施乐等公司的财务舞弊案等等会计丑闻,集中暴露了美国在业内部控制上存在的问题,国际上大量的事实证明,舞弊案件的出现与公司内部控制未能发挥应有的作用存在直接的联系。在我国财务欺诈案例也时有发生,琼民源、郑百文、红光实业、黎明股份、银广夏等一系列会计丑闻也反映出我国内部会计控制的重大问题,尤其是最近国内银行业爆发的重大案件,在好多企业高层管理人员交叉任职、领导
As we all know, December 2, 2001, as the top 500 in the United States and ranked seventh in the ranks of the United States energy giant Enron formally filed for bankruptcy in New York federal district court, the United States has erupted after WorldCom, Xerox and other financial fraud case Etc. The accounting scandal has exposed the problems existing in the internal control of the industry in the United States. There are a large number of facts in the world that the emergence of fraud cases has a direct connection with the failure of the internal control of the company to play its due role. A series of accounting scandals such as Qiong Minyuan, Zheng Baiwen, Hongguang Industry, Dawn Stock Co., Ltd. and Yin Guangxia also reflected the major problems of internal accounting control in our country, especially the recent spate of domestic banking industry Major cases, in many corporate executives cross-cutting positions, leadership