湖泊英语怎么读:哪位能帮我翻译一下吗 谢谢

来源:百度文库 编辑:杭州交通信息网 时间:2024/05/08 17:34:18
美国最大能源交易商安然公司破产是美国有史以来最大的破产案,在全球引起了轩然大波。受其影响,同样存在会计问题的一些公司相继浮出水面,环球电讯、凯马特等巨型公司也宣告破产。这些企业的造假行为不仅欺骗了投资者,也使自己付出了沉重的代价,同时,损害了资本市场的秩序,给美国经济造成了重大的影响。这些企业的舞弊行为目的不同,手段各异,其中安然公司的财务舞弊事件比较典型,影响也比较大。这是因为,一是安然事件是这次美国资本市场舞弊风波的发端,二是安然公司从成长到破产,一直吸引美国媒体的关注和公众的视线,三是安然事件的发生导致世界著名的会计公司——安达信公司解体。因此,研究安然事件,对我国注册会计师行也将有重大的意义,也将给我国注册会计师行业许多的启示。例如:审计独立性必须得到重视,且非审计服务对独立性的影响也必须得到重视;安然事件的发生暴露出重要性水平的滥用,我国注册会计师行也必须加以重视;这册会计师的诚信和职业道德急待加强;我国注册会计师行业监管模式有待完善,要加强行业自律,同时政府监管也要与行业自律相配合。

The American biggest energy trader company goes bankrupt is American throughout history biggest bankruptcy case safely, has caused the great unrest in the whole world.Its influence, has accountant the question some companies to float the water surface one after another similarly, round the world the telecommunication, the triumphant horse top grade giant company also declares bankruptcy.These enterprises created a false impression the behavior not only to deceive the investor, also caused oneself to pay heavy price, at the same time, has harmed the capital market order, the economy has had the significant influence for US.These enterprises corrupt practices the behavior goal differently, method respectively different, company's finance corrupts practices safely the event quite typically, affects quite is also big.This is because, one is the event is safely this US capital market corrupts practices the disturbance start, two is the company from grows safely to the bankruptcy, always attracts the American media the attention and public's line of sight, three is the event occurrence causes world renowned accountant the company - Anda letter company to disintegrate safely.Therefore, the research event, the line also will have the significant significance safely to our country chartered accountant, also will give our country chartered accountant profession many enlightenment.For example: The audit independence must obtain takes, also the non- audit service also must obtain to the independent influence takes; The event occurrence exposes the important level safely abusing, our country chartered accountant the line also must perform to take,Accountant's good faith and the occupational ethics urgently need to strengthen; Our country chartered accountant the profession supervising and managing pattern waits for the consummation, must strengthen the profession autonomy, at the same time government supervising and managing also must coordinate with the profession autonomy.

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U.S. largest energy dealer Enron Corporation bankruptcy is the largest bankruptcies in U.S. history, caused a huge uproar in the global. Affected by the same problems exist some accounting firms have surface, the global telecommunications, and other giant companies Kaimate also declared bankrupt. These enterprises not only deceive investors swindle acts, but also make them pay a heavy price, and order undermines the capital market to the U.S. economy had a significant impact. These enterprises fraud purposes different means vary, which safely company's financial fraud Typical impact also considerable. This is because, firstly, this incident is out of the U.S. capital market fraud storm which started and the second is to get the company from bankruptcy growth has been attracting the attention of the U.S. media and public attention. Third safely incidents led to the world-renowned accounting firms -- Arthur Andersen collapse. Therefore, the study safely incident on China's registered accounting firms will also have a major significance and will also bring many of our registered accountants inspiration. For example : audit independence must be heeded, and the independence of the impact of non-audit services must be heeded; Enron incident revealed the importance of the level of abuse, our attention must also be registered accounting firms; This book accountants need to strengthen integrity and professional ethics; My registered accountants regulatory approach needs to be improved, To improve self-discipline, and government regulation and industry self-regulation should be compatible.