论文部分内容阅读
本文探讨了运用利益冲突立法来处理美国经济生活中的道德两难问题。这类法律有一个核心理念,那就是,在一定的情景中,个人行为容易受私利影响,只要不让被派去维护共同利益的主体进入这种情景,便有可能避免产生某种道德冲突。本文意在更深入地认识利益冲突法律如何在现实中发挥作用,为此,作者使用20世纪90年代美国牛市破败,一连串企业丑闻曝光之时所发生的事件作为案例。之所以仅选择那段时间发生的事情作例子,原因是利益冲突在牛市之后的几起丑闻中表现得非常突出,特别是在美国会计行业———本文要对之作详细讨论。另外,本文还专门评述了一些建议提出的前后经过。这些建议都是针对企业丑闻的,目的是要通过各种方法来完善现有的有关利益冲突的法律。
This article explores the application of conflict of interest legislation to deal with the moral dilemma in American economic life. The core idea of such laws is that in certain situations, individual behavior is easily influenced by self-interest and it is possible to avoid certain moral conflicts as long as subjects who are assigned to safeguard common interests enter the scene. This article aims to understand more deeply how the law of conflicts of interest can play a role in reality. For this reason, the author uses the events that occurred when the U.S. bull market was dilapidated in the 1990s and a series of corporate scandals were exposed. The reason for choosing only what happened during that time is because the conflicts of interest have been prominent in several scandals after the bull market, especially in the accounting profession in the United States - which we will discuss in detail. In addition, this article also specifically reviews some proposals put forward before and after. These recommendations are all aimed at corporate scandals with the aim of refining the existing law on conflicts of interest by various means.