摘要
随着经济趋于全球化,会计作为一种经济工具,其重要作用也越来越明显,而审计作为监管机制对会计造假、审计造假有着不可推卸的责任。针对近期国外发生在欧洲大陆"次成熟"资本市场的帕玛拉特事件进行深刻的反思。对帕玛拉特事件从其作弊的五个方面说起,继而谈到它为我们分析欧洲大陆市场的监管机制、公司治理和独立审计开启了一个"窗口"。
Accompanying the trend toward economic globalization, accounting as a economic tool, becomes more and more important, and as a monitoring mechanism, auditing must bear the responsibility for accounting cheat and auditing cheat. This article deeply analyses in accordance with Pamalet Enent which happened recently in the 'inferior' Capital Market in European Mainland. It analyses the Pamalet's cheat from five aspects, moreover it opens a door for us to analysis European monitoring mechanism, company management and independent auditing.
出处
《东北电力学院学报》
2004年第5期17-20,共4页
Journal of Northeast China Institute of Electric Power Engineering
