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CEO,即首席执行官,是美国在20世纪60年代进行公司治理结构改革创新时的产物。近些年来,CEO在企业中扮演的角色显得越来越重要,在高科技的企业中作用越来越突出。然而,随着CEO权力的膨胀,CEO更容易和大股东、会计师事务所合谋,出具虚假财务报表,编造虚假利润,严重损害中小股东和投资者的利益。最近美国一系列假帐案的发生,事实上也表明这个问题的严重性。如何评价和看待CEO现象,分析其背后的深层次的制度原因,并进一步优化企业治理结构等,就成为现代企业理论和实践全新的课题。
The CEO, or CEO, was the product of the United States' innovation in corporate governance in the 1960s. In recent years, the CEO's role in the enterprise has become more and more important and has become more and more prominent in high-tech enterprises. However, with the expansion of CEO power, it is easier for CEOs to conspire with major shareholders and accounting firms to issue false financial statements and fabricate false profits, seriously damaging the interests of minority shareholders and investors. The recent occurrence of a series of false accounts in the United States actually shows the seriousness of this issue. How to evaluate and treat the CEO phenomenon, analyze the underlying institutional causes behind it, and further optimize the corporate governance structure have become new topics in modern enterprise theory and practice.