近来 ,美国公司失败的泛滥和会计业诚实性的削弱动摇了人们对财务报表、公司领导能力以及世界范围内市场健全性的信心。一系列公司丑闻紧随着高科技泡沫的破灭成为人们关注的热点 ,这一事实具有强烈的讽刺意味。上述两个事件都与在那些令人兴奋的日子里所出现的股票市场的繁荣 Recently, the failure of U.S. companies and the weakening of accounting honesty have shaken confidence in financial statements, corporate leadership and the soundness of markets worldwide. A series of corporate scandals followed by the burst of high-tech bubble has become a hot spot of concern, a fact ironically ironic. Both of these events are related to the prosperity of the stock market that emerged during those exciting days