“应当指出的是,发生在美国华尔街的这场丑闻,是经历了近10年上涨的美国股市在网络股神话破灭之后的滞后反应。当企业经营者为了保住他们在过去不断上涨的股市中因股票期权所获得的巨大利益时,他们选择了造假来维持公司股价的攀升,否则如果他们所管理的公司的股份下跌,他们将损失惨重。这与发生在中国股市上的“银广夏”、“蓝田股份”和“中科创业”等造假案有异曲同工之妙,只不过中国的造假者获利的方式不是通过股票期权而是通过坐庄操纵而已。” “美国华尔街正在发生的这场丑闻还表明,自从现代公司出现以来,由于经营权和所有权的分离所导致的经营者和所有者的利益冲突和委托代理矛盾,迄今尚是一 “It should be noted that the scandal that took place on Wall Street in the United States was the lagged reaction of the nearly 10-year-old US stock market after the myth of Internet stocks was shattered.When business operators try to keep their stock market rising in the past, When they took a huge stake in stock options, they chose to fake it to keep their stock prices up, otherwise they would have to suffer heavy losses if the shares of the companies they run down. ”This is in line with what happened in China’s stock market, Counterfeiting cases such as “Lantian Shares” and “ZhongKe ChuangYe” have similarities and differences, but Chinese counterfeiters do not profit by stock options but by seizing control. “” The ongoing scandal on Wall Street in the United States Shows that since the advent of the modern company, conflicts of interest and principal-agent conflicts between managers and owners due to the separation of management rights and ownership have so far been one