美国号称是把市场经济融入法治的国家,公司治理和监管 较为健全,实际情况却远非理想。2002年美国公司丑闻大曝光 之后,2003年继续爆出冷门,公司主管纷纷落马。另一方面,已 在审理的案件如安然和世通,正在进入定罪阶段。丑闻和反丑闻 的角斗不断向纵深发展。因此研究其丑闻产生的背景,探索其反 丑闻的举措和经验,对我们将是十分有益的。 过去一年,被曝光的丑闻和涉案人员相当不少,其中在社会 上影响最大,造成损失最多的,要数共同基金丑闻和纽约证券交 易所薪酬丑闻。此外波音公司丑闻、外汇交易丑闻,也在不同程 度上引起了社会的震动。 共同基金丑闻曝光后,美国证券交易委员会已通过改革方 The United States claims to be a country that integrates a market economy with the rule of law. Its corporate governance and supervision are relatively sound. The actual situation is far from ideal. After the big exposure of the U.S. corporate scandal in 2002, it continued to hit the mainstream in 2003, with company executives falling out of control. On the other hand, the already heard cases such as Enron and WorldCom are entering the criminalization phase. Scandals and anti-scandal fighting continued to develop in depth. Therefore, it is very beneficial for us to study the background of its scandal and explore its anti-scandal measures and experiences. In the past year, the scandal and the number of people involved in the scandal have been exposed. Among them, the most influential in the society, causing the most losses, are the mutual fund scandals and the pay scandal on the New York Stock Exchange. In addition Boeing company scandal, foreign exchange scandal, but also to varying degrees, caused the social shock. After the mutual fund scandal was exposed, the Securities and Exchange Commission passed the reform party