帮忙把关于安然的论文翻译成英文，急用，谢谢1

发布网友发布时间：2023-10-12 03:01

共1个回答

热心网友时间：2024-11-23 16:32

三. Enron has given us inspiration, "Sarbanes - Oxley Act" was born.
Enron management model for the (weak shareholders, strong management) and its possible consequences (internal human control and accounting fraud), "Sarbanes - Oxley Act" on the principles of corporate governance has been revised:
Increase in the number of independent directors. The revised rules require listed companies to the board of directors, independent directors must constitute the majority.
To strengthen and strictly on the "independence" requirements. As an independent director, must be listed companies and related organizations and listed companies to shareholders or managers, no significant association. The company must disclose the basis for the independence of independent directors.
Non-management directors authorized management to implement a more effective inspection.
Require listed companies to set up entirely of independent directors of the Nominating / Corporate Governance Committee.
Require listed companies to set up entirely of independent directors constitute a Remuneration Committee.
The listed company's audit committee members of "independence" on the special requirements, such as board member of the Board fees be paid from the company's only source.
To increase the powers and responsibilities of the Audit Committee, including the grant to hire and dismiss the independent auditors of the exclusive power to approve the independent auditors with the important non-audit nature of business relationships.
Requires that each company must develop corporate governance rules and to be disclosed.
In the governance rules should be indicated in the eligibility criteria for the directors, the liability of directors, remuneration, training and performance evaluation board. Each company needs to develop and disclose a code of conct and business directors and senior executives of ethical conct. Exchange will have the right to violate The Listing Rules of the companies public censure.
Setting up a company audit committee. The Audit Committee's reform bill to raise the company's statutory audits of public regulatory body. Corporate reform bill requires that public companies must establish an Audit Committee. Audit Committee should be entirely of "independent directors" composed of, in addition to director of grants, the Audit Committee allowance, do not to receive other remuneration from the company; uncontrolled effects of the shareholders or the management of "non-related persons" Furthermore, the Committee at least one financial expert. among other measures.

AXD for the absence of such external auditors:
Stress audit services and consulting business, separation of non-audit services to rece the business impact of the audit. At the same time strengthen supervision, the original United States of Certified Public Accountants instry is organized by the American Institute of Certified Public Accountants inter-instry self-examination, and now ready to step up supervision of the CPA to establish a strong and independent organization dedicated to the monitoring of registered accountants. Of the organization's members, in addition non-accountants to include other community people.

Study of Enron, the management of Chinese companies and registered accountants about to have a major significance, will also bring China's CPA instry, a lot of inspiration.