论文部分内容阅读
一、引言继美国安然公司财务会计欺诈案之后,美国华尔街相继出现世界通信公司、施乐公司财务欺诈案,美林公司会计假帐及上市公司与证券经纪人相互勾结、公布虚假投资信息案。这些公司通过财务假帐,虚报利润、隐瞒巨额亏损;利用公众投资者对投资分析师的信任,通过投资分析师的口,提供虚假信息。种种行为的目的在于诱使投资者作出投资决策,而这些投资决策严重的损害了投资者的利益。这些上市公司的欺诈行为将美国华尔街长期以来建立起的金融信用制度破坏殆尽,给美国的金融业带来了极大的危害,也给美国的商业信用制度带来了巨大损害。华尔街接二连三的出现上市公司财务假帐、会计欺诈案、上市公司与证券投资经纪人
I. Introduction Following the Enron Financial Fraud fraud in the United States, the United States Wall Street have appeared WorldCom, Xerox financial fraud cases, Merrill Lynch accounting false accounts and listed companies and securities brokers collusion, announced false investment information. These companies falsify huge losses by falsifying their financial accounts, making use of public trust in investment analysts and providing false information through the mouth of investment analysts. The purpose of the various acts is to induce investors to make investment decisions, and these investment decisions seriously undermined the interests of investors. The fraud of these listed companies destroyed the long-established financial credit system on Wall Street in the United States, brought great harm to the financial industry in the United States and caused tremendous damage to the U.S. commercial credit system. Wall Street one after another appear on the listed company financial fraud, accounting fraud, listed companies and securities investment brokers