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2002年7月30日,美国总统布什签署了《会计改革法案》,承诺将严惩企业腐败,为了对会计舞弊事件给予法律制裁,新成立的独立监督机构——公共责任委员会,将专门负责监督和审计公司的会计行为是否符合职业道德、会计业务是否规范,业务水平是否达到财务会计质量标准。这是美国1994年颁布《私人证券诉讼修改法案》以来对会计行业影响最大的一次立法,也是继1929年以
On July 30, 2002, U.S. President Bush signed the Accounting Reform Bill, promising to severely punish corporate corruption. In order to impose legal sanctions on accounting fraud, the newly formed independent oversight body, the Public Responsibility Committee, will be responsible for monitoring and Auditing firm’s accounting behavior is in line with professional ethics, accounting practices are normative, whether the business level to meet financial quality standards. This is the most influential legislation in the accounting profession since the United States enacted the Private Securities Litigation Reform Act in 1994. It is also the second most effective law in the accounting profession since 1929