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最近的资本市场,东方电子事件十分抢眼,细心人注意到了三件事: ??2001年5月8日,中国证券报和清华大学企业研究中心联合推出“2000年中国上市公司经营状况排序”,东方电子(烟台东方电子信息产业股份有限公司,股票代码:000682)列综合绩效排名第一.这只是东方电子诸多“第一”中很平常的一次.“,”May 8, 2001. China Securities Dailyand Corporate Research Center of TsinghuaUniversity jointly released a report on“Rankings of China Public Companies”.YANTAI Dongfang Electronics &Information Industry Co,.Ltd (DongfangElectronics) ranks the first in terms ofoverall performance. But only four monthslater,on September 7, Dongfang Electro-nics made an announcement in less than50 words, saying that “China SecuritiesRegulatory Commission was looking intomatters concerning Dongfang Electronics”.It proved that the street words hinting thatperformance figures of DongfangElectronics were forged figures be true.Dongfang Electronics-oncethe best buy in the market-was in trouble. All the suspicion focusedon how to confirm the forgeryof revenue and profit figures.A competitor of DongfangElectronics pointed out that ifDongfang Electronics wasregarded as the top companyin the securities market,thenthe market must have problems with itsevaluation standards. Now Dongfang Electronic has fallendown, but none of the concerned partiesseemed embarrassed. It is a familiarquestion mark: even if the figures ofDongfang Electronics' performance arebelieved to have been forged, who iscapable of finding the very proof? IT