论文部分内容阅读
美国股票市场正席卷着一场十二级的“台风”:在那里上市的少数中国公司因虚假财务报表、误导投资者而遭遇危机。6月14日,美国证券交易委员会(SEC,下称美国证监会)宣布,因涉嫌财务欺诈,将启动针对中国智能照明(CIL)和中国世纪龙传媒(CDM))两家公司的诉讼程序。此案可能的结果是,若证据确凿,两公司高管将面临刑事处罚,而公司也可能遭到投资人的巨额索赔。这是美国官方针对外国企业财务报告问题展开的最新打击行动。统计数据显示,3月以来,已有24家在美上市中国公司的审计师提出辞职或曝光审计对象的财务问
The U.S. stock market is sweeping through a dozen “Typhoon”: a small number of Chinese companies listed there have suffered a crisis because of false financial statements that mislead investors. On June 14, the Securities and Exchange Commission (SEC) announced that it will start proceedings against two companies, China Intelligence Lighting (CIL) and China Century Media (CDM), for alleged financial fraud. The probable result of the case is that if there is evidence, the two executives will face criminal penalties, and the company may also be huge investor claims. This is the latest crackdown by the U.S. official on the financial reporting of foreign enterprises. Statistics show that since March, auditors of 24 Chinese companies listed in the United States have resigned or exposed the financial questions of the auditors