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\u81ea\u4ece\u8fd120\u5e74\u524d\u5bfc\u81f4\u5b89\u7136\u516c\u53f8(Enron Corp.)\u5012\u95ed\u7684\u4f1a\u8ba1\u4e11\u95fb\u7206\u53d1\u4ee5\u6765\uff0c\u5bf9\u5ba1\u8ba1\u65b9\u7684\u76d1\u7763\u4e00\u76f4\u7531\u4e00\u4e2a\u7279\u6b8a\u7684\u76d1\u7763\u673a\u6784??\u7f8e\u56fd\u4e0a\u5e02\u516c\u53f8\u4f1a\u8ba1\u76d1\u7ba1\u59d4\u5458\u4f1a(Public Company Accounting Oversight Board, \u7b80\u79f0PCAOB)??\u76d1\u7763\u3002\u7f8e\u56fd\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a(Securities And Exchange Commission, \u7b80\u79f0SEC)\u66fe\u5c1d\u8bd5\u4e0d\u540c\u7b56\u7565\u8bd5\u56fe\u8ba9\u4e2d\u56fd\u4e0ePCAOB\u5408\u4f5c\uff0c\u4ece\u8d77\u8bc9\u5176\u5ba1\u8ba1\u516c\u53f8\u4ee5\u83b7\u53d6\u6b3a\u8bc8\u516c\u53f8\u7684\u4fe1\u606f\uff0c\u5230\u4e0e\u4e2d\u56fd\u76d1\u7ba1\u673a\u6784\u8c08\u5224\uff0c\u4ee5\u53ca\u5c31\u8fd9\u4e00\u95ee\u9898\u5411\u7f8e\u56fd\u6295\u8d44\u8005\u53d1\u51fa\u516c\u5f00\u8b66\u544a\u7b49\u3002<\/p>\n
\u73b0\u5728\uff0cSEC\u7684\u63d0\u8bae\u5c06\u8ba9\u7ebd\u7ea6\u8bc1\u5238\u4ea4\u6613\u6240\u548c\u7eb3\u65af\u8fbe\u514b\u5e02\u573a\u627f\u62c5\u8d77\u8981\u6c42\u516c\u53f8\u9075\u5b88\u5ba1\u8ba1\u68c0\u67e5\u7684\u8d23\u4efb\uff0c\u5426\u5219\u4f1a\u7981\u6b62\u65b0\u7684\u4e2d\u56fd\u516c\u53f8\u4e0a\u5e02\u3002\u90a3\u4e9b\u5df2\u7ecf\u5728\u7f8e\u56fd\u4e0a\u5e02\u7684\u4e2d\u56fd\u516c\u53f8\u5c06\u6709\u51e0\u5e74\u7684\u65f6\u95f4\u6765\u8fbe\u5230\u5408\u89c4\uff0c\u5426\u5219\u53ef\u80fd\u4f1a\u5931\u53bb\u4e0a\u5e02\u8d44\u683c\u3002<\/p>\n
SEC\u6b63\u5728\u52a0\u7d27\u884c\u52a8\uff0c\u4ee5\u8d76\u5728\u514b\u83b1\u987f(Jay Clayton)\u79bb\u4efb\u524d\u63d0\u51fa\u8be5\u8ba1\u5212\u7684\u5173\u952e\u5185\u5bb9\u3002\u514b\u83b1\u987f\u5df2\u4e8e\u5468\u4e00\u5ba3\u5e03\u8ba1\u5212\u572812\u6708\u5e95\u524d\u79bb\u4efb\u3002<\/p>\n
\u4e3a\u4e86\u89e3\u51b3\u8fd9\u4e2a\u95ee\u9898\uff0cSEC\u7684\u8ba1\u5212\u5305\u62ec\u4e00\u9879\u5355\u72ec\u7684\u63d0\u8bae\uff0c\u5141\u8bb8\u4e2d\u8d44\u516c\u53f8\u7684\u8d26\u76ee\u63a5\u53d7\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u4e8c\u6b21\u5ba1\u8ba1\uff0c\u524d\u63d0\u662f\u8fd9\u5bb6\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u8981\u4f4d\u4e8e\u5ba1\u8ba1\u65b9\u63a5\u53d7PCAOB\u76d1\u7ba1\u7684\u56fd\u5bb6\u3002\u5f00\u5c55\u8fd9\u9879\u5de5\u4f5c\u7684\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u53ef\u80fd\u8981\u4e3a\u5176\u6240\u63d0\u51fa\u7684\u610f\u89c1\u627f\u62c5\u8d23\u4efb\uff0c\u4e14PCAOB\u53ef\u4ee5\u68c0\u67e5\u5176\u5de5\u4f5c\u3002<\/p>\n
\u8fd9\u7c7b\u201c\u8054\u5408\u5ba1\u8ba1\u201d\u7684\u7ec6\u8282\u53ef\u80fd\u4ecd\u9700\u5728\u76d1\u7ba1\u89c4\u5b9a\u4e2d\u8be6\u7ec6\u9610\u8ff0\u3002SEC\u9700\u8981\u89e3\u51b3\u8fd9\u7c7b\u5b89\u6392\u7684\u969c\u788d\uff0c\u5305\u62ec\u4e8c\u6b21\u5ba1\u8ba1\u65b9\u53ef\u80fd\u5728\u4e2d\u56fd\u906d\u9047\u7684\u653f\u6cbb\u548c\u76d1\u7ba1\u98ce\u9669\u3002<\/p>\n
SEC\u7684\u63d0\u8bae\u5c06\u9700\u8981\u6570\u6708\u65f6\u95f4\u901a\u8fc7\u5e76\u5b9e\u65bd\uff0c\u514b\u83b1\u987f\u7684\u7ee7\u4efb\u8005\u4ee5\u53ca\u62dc\u767b\u653f\u5e9c\u6709\u53ef\u80fd\u8bd5\u56fe\u8c03\u6574\u8fd9\u79cd\u7b56\u7565\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
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