近一年来,对国内外证券市场来说,真可谓是多事之秋:国内爆出了像银广厦这样令人震惊的股市黑幕;刚刚步入2002年,美国能源公司安然事件则使一向以规范、成熟著称的美国证券市场蒙羞。两大事件还牵连出一连串的丑闻,最叫人愤愤不平的是,两家都牵扯到与其沆瀣一气的帮凶——会计师事务所:一家是中天勤,另一家则是享有国际声誉的安达信。 In the past year, the domestic and international stock markets, it can be described as troublesome: the domestic broke the curtain of such a shocking stock market such as Silver Guangsha; just entered in 2002, the United States Enron Energy Enron has always been to standardize, Mature US securities market known as shame. The two major incidents also implicated a series of scandals. The most outrageous one was that both involved the accomplices who co-opted with them - accounting firms: one is Zhongtianqin and the other is Andersen, which enjoys an international reputation.