本文分析美国证券公开发行公司如安然披露欺诈财务信息的经济背景。
This paper analyses the economic background on disclosing fraudulent financial information from some America's Public Companies such as Enron.
公开发行公司执行前项检查,应于内部控制制度订定自行检查作业之程序及方法。
Before carrying out the inspection under the preceding paragraph, a public company shall set out in its internal control systems the procedures and methods for self-inspection operations.
公开发行公司得视企业所属产业特性,依实际营运活动自行调整必要之控制作业。
A public company may tailor its control activities to meet the needs of its actual business activities according to the characteristics of the industry to which the enterprise belongs.
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