论文部分内容阅读
1929年10月,席卷资本主义世界的经济危机从美国股市崩溃开始,在危机中蒸发掉的证券市值高达840亿美元,比美国1 929年实现的国民收入总额还要多23亿美元。纽约证券交易所充分汲取了克罗伊格-吐尔公司在长达15年中会计舞弊一直未被揭露的教训,于1933年1月6日宣布,凡申请上市的公司必须出具审计证明书,而且执行审计工作的人员必须是独立公正的注册会计师。由于充分意识到不可信任的财务报告是导致股市崩溃和经济危机的主要原因,美国政府
In October 1929, the economic crisis sweeping through the capitalist world began with the collapse of the U.S. stock market. The market value of securities evaporated in the crisis reached as high as 84 billion U.S. dollars, more than the total national income realized by the United States in 1929 by 2.3 billion U.S. dollars. The New York Stock Exchange has fully learned the lesson of the unskilled accounting frauds of the Corlig-Thur company for up to 15 years. On January 6, 1933, the NYSE announced that companies applying for listing must issue an audit certificate, And the personnel performing the audit must be independent and fair CPA. Fully aware of the untrustworthy financial reporting is the main reason for the stock market crash and the economic crisis, the United States government