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本文以前世通公司CEO埃贝斯法庭审理为例,分析了CEO的信息权力和信息优势、CEO掌握的私人信息、私人信息与对外披露信息的反差等,形成了三点推论:CEO会计责任认定中的“知情推定”和“不可宽恕”;CEO的托管责任决定了他的会计责任;CEO理性判断与审慎披露的责任。上述推论对我国会计审计立法、对企业会计舞弊中有关责任人,尤其是公司高管会计责任的追究有很好的借鉴作用。
This article, based on the trial of Ebberstadt, the former CEO of WorldCom, analyzes the CEO’s power of information and information superiority, the private information owned by the CEO, the contrast between the private information and the disclosed information, and makes three inferences: “Informed” and “Unforgivable”; CEO’s hosting responsibilities determine his accountability; CEO’s rational judgments and prudential disclosure responsibilities. This corollary has a good reference for China’s accounting and auditing legislation and the investigation of the responsible persons in the accounting fraud of enterprises, especially the accountant’s accountability of the company’s executives.