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反腐倡廉是中国乃至世界各国所面临的迫切需要解决好的社会问题。由于腐败行为在世界范围内的猖獗,每年给世界各国所造成的损失难以用准确的数字来进行统计。腐败行为对公有制经济的冲击最大,我国公有财产的流损,究其根源,也大都与少数不称职的领导干部的腐败作风有直接或间接的联系。本文试图通过国际注册会计师(CPA)所发挥的特殊作用,证明我国的 CPA 也理所应当成为市场经济除恶安良的公正力量。大和银行是日本著名的商业银行,在日本的银行界排名第15位。1995年9月,大和银行纽约分行长长期非法买卖美国国债导致1100亿日元巨额亏损的事件,经美国和日本所组
Fighting corruption and advocating for clean government are the urgent social problems that China and the world are facing to solve. Due to the rampant worldwide corruption of corrupt practices, the annual losses caused to various countries in the world make it hard to collect accurate statistics. The corrupt behavior has the greatest impact on the public-owned economy. The flow and loss of public property in our country have their root causes as well as the direct and indirect links with the corrupt style of the few incompetent leading cadres. This article tries to prove that the CPA in our country should also become the just force of eliminating evil and evil in the market economy through the special role played by the International CPA (CPA). Daiwa Bank, Japan’s leading commercial bank, ranks 15th in Japan’s banking sector. In September 1995, the head of the New York branch of Daiwa Bank Co., Ltd., a long-term illegal sale of U.S. government bonds, caused a huge loss of 110 billion yen. After the United States and Japan