会计丑闻

现在又浮现出另一件令人担忧的事情：整个三星集团（SamsungGroup）这家韩国最大的企业集团都陷入行贿和会计丑闻之中。

Now , there is another looming concern : a potential bribery and accounting scandal involving the entire Samsung Group , the largest conglomerate in South Korea .

2013年至2015年，在一桩会计丑闻后，乐购（Tesco）对供应商的不公正对待就是典型的类似行为。

Tesco 's mistreatment of suppliers between 2013 and 2015 following an accounting scandal is typical of such behaviour .

此举将是查克•普林斯（ChuckPrince）3年前成为花旗集团首席执行官以来，该集团进行的最大一笔收购交易。此前爆出的一项会计丑闻可能导致日兴证券摘牌退市。

The move , which follows an accounting scandal that could lead to Nikko 's delisting , would be Citigroup 's biggest acquisition since Chuck Prince became chief executive three years ago .

奥林巴斯（Olympus）透露将对其董事会和管理层进行全面改革，以期在那起破坏性的会计丑闻后重塑公众信任。

Olympus has unveiled an overhaul of its board and management as the camera maker seeks to restore public trust following a damaging accounting scandal .

SOXCompliance（Sarbanes-OxleyActof2002）规定了一套过程，用以确保准确的财务信息披露，这有助于防止重大的企业会计丑闻。

The SOX Compliance ( Sarbanes-Oxley Act of2002 ) mandates a set of processes and procedures to help ensure accurate financial disclosure , which helps prevent major corporate and accounting scandals .

日本检方对深陷会计丑闻的相机及医疗设备制造商奥林巴斯（Olympus）的东京总部及相关经营场所进行了突击搜查。

Japanese prosecutors have raided the Tokyo headquarters and related premises of Olympus in connection with an accounting scandal that has engulfed the camera and medical equipment maker .

证交会上次采取如此积极的态度还是在2001年至2002年一系列会计丑闻之后，其中包括安然（enron）与世通（worldcom）的丑闻。

The last time the SEC took such an active approach came in the wake of the 2001-2002 accounting scandals at Enron and WorldCom among other companies .

东芝公司（Toshiba）社长田中久雄（HisaoTanaka）周二因12亿美元的会计丑闻引咎辞职时鞠躬15秒表示悔悟。

Hisao Tanaka , Toshiba 's chief executive , gave a 15-second bow on Tuesday as he resigned over a $ 1.2bn accounting scandal .

正如网络泡沫破裂和企业会计丑闻爆发，促成了2002年《萨班斯-奥克斯利法（sarbanes-oxleyact）》的通过一样，美国政界人士如今似乎在同样致力于重塑金融市场监管框架。

Just as the bursting of the dot-com bubble and an outbreak of corporate accounting scandals led to passage of Sarbanes-Oxley Act of 2002 , US politicians now seem equally committed to a recasting of the regulatory framework governing financial markets .

前身为世通的MCI公司，为了远离曾经折磨该公司的会计丑闻，星期二任命了一名来自军工合作公司的资深军官担任首席道德官。

MCI , in an effort to distance itself from the accounting scandals that plagued the company when it went by the name WorldCom , on Tuesday named a defense contractor veteran as its chief ethics officer .

针对2003年的Ahold会计丑闻，荷兰的信息披露规定已于去年进行了改动。那场丑闻将这家公司推向了破产的边缘。

Disclosure rules have changed over the past year , in response to an accounting scandal at Ahold in 2003 that brought the company to the brink of bankruptcy .

前华尔街宠儿安然公司由于会计丑闻倒闭，宣告破产。

Former Wall Street darling Enron collapses in accounting scandal , filing for bankruptcy .

有许多中国公司受到了会计丑闻的困扰，嘉汉林业只是其中之一。

Sino-forest is only one of a number of accounting scandals to damage China-based companies .

安然公司破产案及其后的一系列公司财务欺诈案件，引起了美国社会各界对上市公司会计丑闻的关注。

The Enron case and a series corporation financial scandals attract Americans ' attention to accounting scandals .

随着会计丑闻的发生，会计信息质量遭到了人们的质疑，会计信息失真这一问题受到人们日益关注。

With the home and overseas accounting scandal occurring , the quality of accounting information is oppugned by public .

进入21世纪世界各国许多大公司相继爆发会计丑闻。

In the 21st , there are many accounting scandals have broken in many big companies of different counties .

股票期权激励机制的缺陷分析及对策&从美国会计丑闻谈起

Gap Analysis and Counter-measure of Stock Option as an Incentive Mechanism & Starting from Accounting Scandal in the United States

近年来，国内外的会计丑闻引起了人们对内部控制的普遍关注。人们普遍意识到：企业得控则强，失控则弱，无控则乱。

In recent years , the " accounting scandal " around the world has aroused widespread attention to internal control .

去年，中国在北美上市的企业爆出几十起会计丑闻，随后审计行业面临法律诉讼。

The industry has faced legal action after dozens of accounting scandals at Chinese companies listed in North America last year .

随着一系列会计丑闻的曝光，信息披露问题越来越受世人关注。

With the exposal of series accounting scandals , the matter of accounting information disclosure attracts the whole world once again .

在全球经济竞争愈发激烈的今日，国内外上市企业内控缺陷、会计丑闻不断曝光。

With the great competition of global economy , internal control deficiencies and accounting scandals of many domestic and foreign companies have been revealed .

百度和其他一些在美国上市的中国企业，正因一系列会计丑闻卷入监管部门与审计机构之间的纠纷。

Baidu and other Chinese companies listed in the US are caught in a dispute between regulators and auditors sparked by a number of accounting scandals .

在一系列中国海外上市公司爆发会计丑闻之后，在过去一年中，外国投资者对这类问题变得日益敏感。

Foreign investors have become much more sensitive to the problems during the past year after accounting scandals at a series of Chinese companies with shares listed abroad .

在2001&2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。

From 2001 to 2002 , a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance , audit practices , and financial reporting .

随着愈演愈烈的上市公司会计丑闻的出现，人们已经逐渐开始认识到由舞弊引起的对经济、社会和个人的伤害。

Along with the increasingly serious accounting scandals of listed companies , people have gradually started to recognize the harm to economic , social and personal caused by fraud .

随着股权激励在公司治理中的广泛应用，股权激励的高成本，会计丑闻等负面作用也在不断出现。

With the share incentive scheme in corporate governance of the widely used , the high cost of share incentive scheme , accounting scandals and other negative effects are also emerging .

由于已检查过的文件显示会计丑闻可能回溯至1999年，众议院能源和商务委员会已经向世界电信要求提供更多的信息。

The House Energy and Commerce Committee has asked for more information from WorldCom , since the documents it has examined so far show that the accounting scandal may go back to1999 .

在21世纪拉开序幕之际，国内外资本市场内大量的会计丑闻被揭露，这严重挫伤了投资者的信心。

At the beginning of 21st century , a great deal of malignant accounting scandals has been disclosed in both domestic and aboard capital markets , which impaired seriously the confidence of investors .

他特别指出，审计师对现金余额的询证程序做出了明显改善。现金余额是已披露的中国企业会计丑闻所涉及的最主要问题之一。

In particular , he said , auditors have significantly improved their processes for confirming the cash balances , which were part of the majority of Chinese accounting problems that have been disclosed .

安然会计丑闻导致公司的破产正在带来美国以至世界范围内的一系列有关公司治理及会计审计造假问题的深刻反思。

The bankruptcy of the company led by Arthur Andersen 's accounting scandal is bringing a series of profound reflection about the corporate governance and the spurious problem of accounting and audit all over the world .