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.
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.
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。
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