美国公司丑闻剖析  

U.S.Company Scandals:the Whys and Wherefores

作　　者：周林[1] 

机构地区：[1]外交学院,北京100037

出　　处：《外交学院学报》2002年第4期50-54,共5页Journal of Foreign Affairs College

摘　　要：文章首先概括了最近一个时期以来美国公司接二连三的假帐丑闻及其做假手法,然后分析了其产生的经济、政治社会根源,认为资本主义私有制及其分配机制是造假的内在根本原因;公司治理结构失衡和外部监管的缺失是外在重要原因;政府官员和企业管理者沆瀣一气也是重要原因之一。文章还阐述了公司丑闻给美国经济带来的影响和损失,以及引起美国经济制度、规则的变革,但不会根本解决美国经济社会中的矛盾和问题。This artcle gives an account of a series of company scandals that has recently happened in the U.S.,i.e.the falsified financial statements and the tricks of falsification;it trie s also to analyze the economic,poltical and social factors accounting for these acandalous eve nts.It believes that private owners hip and mechanisms of distributioin in capital-oriented countries are the internal causes fo r such ocorruptive practices,while corporate management crises and abence of external regulation and supervision are he ex ternal causes;in addition,governm ent officials and business administrators,working hand in glove,also contribute conversely to the eventual outbreak of such scandals.It summarizes the impact and e conomic loss these company scandals have brought about to the U.S economy,the transfo rmation that may come about in the U.S.have brought about to the U.S economy,the transformation that may come about i n the U.S.economic system;nevertheless,it will not eradicate conflicts and problem s latent in the U.S.economy and socie ty.

关 键 词：美国 假帐丑闻 公司会计丑闻 财务欺诈 股票期权 公司治理 

分 类 号：F279.712[经济管理—企业管理]