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“安然”、“世通”丑闻事件不是孤立的 ,它涉及、影响了美国的公司制度、会计准则、股票期权、经济运行乃至选举筹款制度等诸多方面。我国正处在建立社会主义市场经济和现代企业制度的关键时期 ,作为宏观经济的综合管理部门 ,认真研究这一问题 ,能够从中汲取教训并得到有益的启示。为此 ,本刊拟连续发表几期专题文章 ,以供参考。
The Enron and WorldCom scandals are not isolated. They involve many aspects of the U.S. system of companies, accounting standards, stock options, economic operations, and the election fundraising system. As a crucial period for the establishment of a socialist market economy and a modern enterprise system, our country, as an integrated management department of the macroeconomy, earnestly studies this issue and can learn from it and obtain useful enlightenment. To this end, the publication to be published in several consecutive articles, for reference.