“世通”舞弊揭秘引发的思考

"世通"舞弊案揭秘过程分析后认为,上市公司实现理论上的法人治理结构任重道远,制度缺陷是上市公司造假的根本原因,美国上市公司在内部控制制度执行中仍存在诸多缺陷.过分强调监管的作用,不利于根治上市公司财务舞弊行为.净化监管环境,改变监管思路是优化监管效果的重要措施,为注册会计师重新定位是其履行监管职责的前提,责任心和勇气是监管部门能否履职的关键.

Considerations on Disclosures of Fraudulent Practices in Worldcom Inc.

Through analyzing the fraudulent practices case of Worldcom Inc.in this paper,it shows that there is still a long way to go for listed companies to realize the theoretic corporate governance structure.Institutional Weakness is the ultimate reason for fraud behaviors of listed companies.There still exist many shortcomings in the implementing process of internal control system of American listed companies.To emphasize the function of supervision excessively goes against the governance to financial fraudulent practice of listed companies radically.Purify supervision environment,and transfer supervision consideration are the important measures to optimize the supervision effect.Re-location of CPA is a premise to carry out the supervision responsibility.The key to well performing by supervision department is the sense of responsibility and courage.