The causes of American companies counterfeit include decline by the c hange of governing insti-tution and company structure,corru ption of some media agencies with forging companies under the independen t audit system,deficiencies of legis lation and inefficient government s upervision mechanism over the companies,investment banks and securities industry.
美国公司财务假帐频繁产生的原因有:公司管理制度和公司治理结构方面的变化对企业的约束力下降,在社会中介机构的独立审计制度下部分中介机构与造假公司同流合污,法律制度的缺陷与不完备,以及政府对企业、投资银行和证券行业的监管机制不健全等。
Particularly such conducts are used under the conditions of capitalism and as the social and public product and global commercial language the false information of accountancy ,that is false accountancy , has become a public threat and political problem and globalized hard nut.
自从会计产生以来，无论在任何国家、地域和时间都存在会计假帐，尤其在现代发达的资本市场条件下，作为社会公共产品和全球通用商业语言的会计信息虚假即会计假帐已成为各国社会公害、世界性难题和政治法律问题。