由上市公司假账丑闻看美国公司治理模式的缺陷  

The Deficiencies of American Corporate Governance Model ——A Lesson of US Listed Companies' Accounting Cheat

作　　者：封文丽[1] 岳国震[2] 

机构地区：[1]河北经贸大学金融系 [2]河北经贸大学工商管理系,河北石家庄050091

出　　处：《商业研究》2003年第19期105-108,共4页Commercial Research

摘　　要：以安然和世界通信公司为代表的美国一系列上市公司假账丑闻使以市场导向为特征的美国公司治理模式开始受到质疑。内部治理结构的失衡与外部监控机制的弱化为上市公司连假大开方便之门。为重建投资者信心,美国政府采取了包括出台公司改革法案在内的一揽子举措。我国公司治理应从财经丑闻中吸取教训并借鉴华尔街灵敏及时的纠错机制。A series of scandals of accounting cheat by American listed companies such as Enron and WorldCom made the people begin to doubt the model of American corporate governance featuring on market orientation. The ill-balanced internal governing structure and weak external supervision mechanism evoked those dishonest companies to cheat to cheat. In order to rebuild the investors' confidence, the US government adopted a package of countermeasures with the Sarbanes-OxleyAct included. We should learn some lessons from its finance scandal and refer to its prompt correcting system in our corporate governance.

关 键 词：上市公司 美国 公司治理模式 内部治理结构 监控机制 假账丑闻 

分 类 号：F837.12[经济管理—金融学]