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自2001年以来,安然、世通等美国多家大型上市公司财务造假事件震惊全球,余波未平。在一个法制如此完备的国家,为何会出现一连串类似的违法事件?案件是偶发的还是有其内在的必然?人们在疑问之余也在沉思,美国公司制度耀眼的光环下面,是否暗藏着危机的隐影?中国社科院经济研究所剧锦文博士对此作了深入研究,其结论是,美国大公司造假的根本原因在于其制度的缺陷。新年伊始,他接受本刊记者专访,给出一个源自美国公司自身制度的实证性解释,值得中国公司引以为鉴。
Since 2001, Enron, WorldCom and many other major U.S. listed companies have been shocked by the global financial crisis. The aftermath is not over. In a country so complete in the legal system, why is there a series of similar incidents of illegality? Are the cases sporadic or inherently inevitable? The questions remain whether people are contemplating whether there is a crisis behind the dazzling aura of the U.S. corporate system Hidden? Chinese Academy of Social Sciences Institute of Economic Research Dr. Jin Kam made an in-depth study of this conclusion is that the root cause of the fraud in the United States lies in the system of its defects. At the beginning of the new year, he accepted an interview with this reporter to give an empirical explanation from the American company's own system, which is worth learning from Chinese companies.