论文部分内容阅读
一、西方信用危机与商法控制的失灵在世纪跨进新千年的时候,我们蓦然回首全球的经济形势,不免会发现,已处于现代经济巨无霸地位的美国为首的西方世界,企业破产的丧钟频频响起。先是2001年12月2日,财富500强排名第7位的美国能源业巨头安然公司(Enron)突然依法提出破产保护,动摇了美国证券市场的诚信度,使投资者对上市公司信息披露的真实性、财务报表的可靠性、证券分析师推荐的有效性以及评级机构结论的可信度产生置疑;接着,凯马特、环球电讯、全美第六大有线电视公司相继破产;2002年6月25日,比安然更具有经济实力的美国世界通讯公司亦步其后尘,至此,在美国企业界掀起强劲的破产风暴。与此同时,没完没了的企业丑闻弥漫于美国华尔
I. Failure of the West's Credit Crisis and Commercial Law Control At the turn of the century into the new millennium, when we look back on the global economic situation, we can only inevitably find the death knell of the bankruptcy of enterprises in the Western world headed by the United States in a modern economic kingdom Sounded frequently. First, on December 2, 2001, Enron, a US energy giant that ranked No.7 in the Fortune 500, suddenly put bankruptcy protection according to law, shaken the integrity of the U.S. securities market and made investors truthful about the information disclosure of listed companies The reliability of financial statements, the effectiveness of securities analysts 'recommendations, and the credibility of ratings agencies' conclusions; Kmart, Global Sources and the sixth-largest cable television company in the United States went bankrupt; and June 25, 2002 In the United States, the world's telecommunications companies, which are more economically powerful than Enron, have also followed suit. As a result, there has been a strong bankruptcy storm in the U.S. business community. At the same time, endless corporate scandals pervade Wall Street in the United States