同一问题的不同看法——美国公司丑闻对会计的影响

作     者：汤云为 Tang Yunwei

作者机构：安永大华会计师事务所 

出 版 物：《中国注册会计师》 (The Chinese Certified Public Accountant)

年 卷 期：2004年第3期

页      面：17-20页

学科分类：120201[管理学-会计学] 12[管理学] 02[经济学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020204[经济学-金融学（含∶保险学）] 

主　　题：美国 企业 会计造假丑闻 中国 会计准则 财务报表 证券市场 虚假会计信息 公允价值 

摘      要：While the US was busy handling corporate scandals inthe wake of Enron and WorldCom, similar cases likeYinguangxia hit the capital market in China. The exposureof these scandals significantly hit the confidence of theinvestors and was a lead reason for the prolongeddepression of the Chinese stock market. The governmentsand accounting professions in both the US and Chinahave been trying hard to remedy the loopholes, but thetwo countries have taken completely different approachesin addressing the same issue, including setting accountingstandards and developing accounting regulatory *** author has provided an insightful analysis of thisissue and the special characteristics of China in this area.