美國企業財報問題及對策之研析

U.S. Corporate Accounting Problems and Government Policy Response

美國近期爆發的財報醜聞，性質各有不同但也暴露了美國會計制度、審計以及公司治理方面的問題。為重建投資大眾的信心，美國政府採取許多因應措施並通過企業會計改革法案。根據國際專業機構之調查，目前台灣企業資訊之透明度並不理想。基此，美國針對財務資訊揭露、會計師管理以及公司治理方面所採行的諸多新措施，有很多值得我國參採與借鏡。

The U.S. corporate accounting scandals that erupted in 2002 revealed major deficiencies in the accounting system, auditing and corporate governance. To restore investor confidence, the U.S. government adopted a series of policy reforms and passed the Sarbanes-Oxley Act of 2002 to enhance corporate governance. Various surveys by international institutions have pointed to the inadequacies of company transparency in Taiwan. In this regard, Taiwan could draw valuable lessons from the U.S. experience and policies regarding companies’ financial information disclosure, accounting practices, and governance.