美国假账丑闻继安然事件之后,又有施乐、世通、默克等步其后尘,还有环球电讯、组合国际等接受调查,而安达信、毕马威等中介机构也相继出事。从可观察到的现象看,假账毒瘤在美国不是灌木,而已形成丛林。在这个公司治理与会计制度都号称全球样板同时又完全具有新闻自由的国度,竟出现一连串假账事件,确实值得我们深思。考察美国的一连串假账事件,笔者认为,最直接的原因在于美国会计制度的不合理。美国的会计制度喜欢用显微镜的眼光,而忘了望远镜的作用,着眼于 Following the Enron case, the U.S. counterfeit scandal was followed by Xerox, WorldCom and Merck. Investigations by Global Crossing and Combinatorial International were also conducted. Intermediaries such as Andersen and KPMG also reported an accident. Judging from the observable phenomena, pseudoblogomas are not shrubs in the United States, but have formed jungles. In this country where both corporate governance and accounting systems are claiming the global model and fully enjoying freedom of the press, a series of false accounting events really deserve our consideration. Examining a series of U.S. accounting frauds, the author believes that the most direct reason is that the U.S. accounting system is unreasonable. The accounting system in the United States like to use the microscope’s vision, and forget the role of the telescope, focusing on