２００２年是全球大型跨国公司的悲剧年，是美式公司治理模式的危机年，也是全球会计市场版图的重划年。年初是安然公司的崩溃，接着是凯马特的倒塌，随后是作为自由竞争楷模的通信领域爆发世通公司的巨额造假，还有施乐、维旺迪环球等公司的会计丑闻。这一系列的舞弊案，使２ 2002 is the year of tragedy of the world’s major multinational corporations, the crisis year of the American corporate governance model, and the re-designation of the global accounting market. Earlier this year was the collapse of Enron, followed by the fall of Kmart, followed by the massive frauds that broke out at WorldCom in the field of communications as a model for free competition, and the accounting scandals of Xerox and Vivendi Universal. This series of frauds make 2