在许多方面,世通公司只不过是另一种情况下,失败的企业管治,会计滥用,彻底的贪婪。
In many ways, WorldCom is just another case of failed corporate governance, accounting abuses, and outright greed.
本文结合美国安然、世通公司的破产案例,就会计诚信缺失现象的“作弊”动机、外部环境、制度制约进行分析。
This paper, by analyzing the bankruptcy cases of two American corporations, Enron and MCI Worldcom, discusses the fraud motives, the exterior environment and the system restriction of this phenomenon.
在安然公司(Enron)和世通公司(WorldCom)的欺诈行为披露之后就产生了新的严苛的会计规则,这绝非偶然。
Not by accident did strict new accounting rules follow the unmasking of fraud at Enron and WorldCom.
在dot - com泡沫变成了高科技泡沫最终都破灭,消灭了,不仅像世通公司的新人,而且还建立了诸如朗讯科技和北电的名字。
The dot-com bubble turned into the tech bubble and both eventually burst, wiping out not only newcomers like WorldCom, but also established names such as Lucent Technologies and Nortel.
他们认为这归因于2001- 2002年,随着安然公司和世通公司丑闻与像Gomper这样的研究的发表,媒体对该问题的讨论不断增加。
This, they think, was due to a huge increase in discussion of the issue in the media in 2001-02, following the Enron and WorldCom scandals and the publication of the Gompers study.
一些像安然和世通这样的公司的破产。
通过对安然、世通、施乐三个美国上市公司审计失败典型案例的剖析,归纳了审计失败的内在原因和外在原因。
Three typical auditing failure cases of American listed companies, such as Enron, WorldCom and Xerox, were analyzed to find the intrinsic reasons or extrinsic ones of auditing failures.
安然、世通等一系列财务舞弊和会计造假案件的发生,充分暴露了上市公司关键人物凌驾于内部控制之上,内部控制信息披露徒具形式等问题。
A series of financial fraud cases occurred continually in big company such as Enron, Worldcom, fully exposed that in a listed company the key management person always override its internal control.
继安然和世通等公司的财务丑闻爆发之后,公司治理成为备受上市公司关注的焦点。
After the outbreak of the financial scandals in the Enron and WorldCom and other companies, corporate governance has become the focus that most listed companies put on.
特别是安然、世通等著名公司治理丑闻的曝光,进一步激发了西方学者深入研究董事会的兴趣。
Particularly Enron, WorldCom, and other well-known corporate governance scandals are exposed, which aroused western scholars 'in-depth study of the board of directors.
美国安然、世通等国际大公司的财务舞弊案恰恰说明了仅有公司治理而内部控制失效的严重后果。
The false statements of the enron, worldcom enterprise of America just tell us the serious consequences of the corporate without internal control.
刚于去年十月从破产中逃出生天的伟世通于上周预测,该公司未来会有更多的并购活动, 并表示这些并购活动将会增加其温控业务的规模。
Visteon, which in October emerged from bankruptcy, last week forecast more M&A activity, adding it could add to its temperature control business.
对山东世通房地产开发有限公司的薪酬现状进行分析,提出存在的问题。
The problem carrying on analysis to the salary present condition of the Real Estate Development Co. , Ltd.
对山东世通房地产开发有限公司的薪酬现状进行分析,提出存在的问题。
The problem carrying on analysis to the salary present condition of the Real Estate Development Co. , Ltd.
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