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从安然破产到世通倒闭,从琼民源事发到银广夏败露,会计舞弊始终扮演着重要的又不光彩的角色。无论在中国还是在美国,当今会计舞弊风之盛,舞弊金额之巨,后果之严重实属罕见。从2001年底美国能源巨头安然公司申请破产保护后的不到一年时间里世界通信、施乐、默克、强生等纷纷爆出会计舞弊案,上市公司欺诈的阴影挥之不去,此起彼伏,使美国公众对上市公司和纽约股票市场的信
From the bankruptcy of Enron to the collapse of the WorldCom, from the incident of Joan Min Yu to Yin Guangxia, the accounting fraud always played an important and disgraceful role. In both China and the United States, accounting fraud today, the amount of fraud huge, the consequences of serious is rare. From less than a year after the U.S. energy giant Enron filed for bankruptcy protection in 2001, accounting frauds broke out in WorldCom, Xerox, Merck, and Johnson & Johnson. The shadows of listed companies cheated endlessly, making the United States Public Letter to Public Companies and New York Stock Market