正面啟示比負面教訓更彌足珍貴

喧騰一時的劉偉杰盜賣客戶新帝(SanDisk Corporation)公司股票案(簡稱新帝案)，理律法律事務所於短短不到二個月的時間，與新帝公司達成協議，並由理律的三位資深合夥人共同具名，發表「歷創的理律，美麗的珍珠」聲明，提出：一個感謝、一個感想與一個反思。

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依據全球知名之會計師事務所PricewaterhouseCoopers（簡稱PwC）於今年五月下旬，針對150家美國大型跨國企業財務長所做的調查顯示，未來兩年之內，企業的併購活動將可望轉趨活絡，有近七成（69%）的企業表示，準備在未來的兩年期間進行新的併購交易（去年二月調查時比例為六成），而且，傳統產業從事併購活動的意願較科技產業更高。

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In July of 2002, after the Enron affair, the House and Senate of the U.S. Congress passed the Sarbanes - Oxley Act, which was then signed into law by President Bush. The Act is the most important piece of securities market oversight legislation since the US enacted the Securities and Exchange Act in the 1930's. Also referred to as the Corporate Reform Act, its goals are to: 1) emphasize the responsibilities of companies and their executive officers; 2) strengthen disclosures of information; 3) raise accounting and auditing standards; and 4) increase penalties for illegal behavior.

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在Enron事件之後，美國參眾兩院於去年（2002）七月底通過「Sarbanes-Oxley Act of 2002」（簡稱沙氏法案），並由布希總統簽署生效。該法案係美國自1930年代制定證券交易法案以來，監督美國證券市場最重要之立法。沙氏法案又稱「企業改革法案」，其目的在於（1）強調公司及其主管人員之責任（2）強化資訊之揭露（3）提高對會計及審計之規範，及（4）提高對違法行為之處罰。

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The so-called "financial statement scandal" involving Enron, the 7th biggest company in the U.S., not only represented an enormous loss to its investors, but also resulted in the disintegration of Arthur Andersen, one of the world's top 5 accounting firms. The scandal had a serious impact on the securities market as well as the accounting system, and for a while the market was inundated with books and articles on how to analyze financial statements, uncover financial statement frauds, or see through accounting tricks. As these articles contained detailed discussions relating to means of "window dressing" financial statements, this issue will not be discussed here. Instead, the author will provide a few comments concerning the so-called "accounting scandal" from the point of view of a practicing accountant and auditor.

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│經歷│ 

• 資誠聯合會計師事務所(PricewaterhouseCoopers Taiwan)所長 
• 國立台灣科技大學管理學院兼任教授 
• 國立清華大學科技管理學院兼任教授 
• 總統府司法改革國是會議(2017年)委員 
• 中華公司治理協會常務理事 
• 中華民國高等專門職業考試典試委員

│學歷│ 

• 東吳大學會計學研究所碩士
• 美國賓州州立Bloomsburg大學企管碩士 

│專長│ 

• 公司治理與企業經營實務 
• 家族企業經營及傳承規劃 
• 企業財務資訊解析及運用

│著作/合著│ 

• 租稅法 (顏慶章、薛明玲、顏慧欣合著，2010年) 
• 企業併購策略與最佳實務 (財團法人資誠教育基金會，2011年) 
• 35歲，為什麽還沒被重用 (大立文創, 2014年)

│榮譽│ 

• 清華大學科技管理學院傑出教學獎 (2014年) 
• 東吳大學建校110週年傑出校友 (2010年) 
• 經濟部中小企業處金書獎【企業上市(櫃)成功實務】

│Experience│ 

• Chairman of PricewaterhouseCoopers Taiwan 
• Professor, National Taiwan University of Science and Technology, School of Management 
• Professor, College of Technology Management, National Tsing Hua University 
• Member of the Presidential Office National Congress on Judicial Reform Committee (2017) 
• Director, Corporate Governance Association in Taiwan 
• Member of the Committee in charge of the examination affairs and qualification screening for professional and technologies, Examination Yuan

 │Education│ 

• Master of Accounting, Soochow University 
• MBA, Bloomsburg University, Pennsylvania, U.S.A.

│Specialities│ 

• Practices of corporate governance and business management 
• Family business management and succession planning 
• Analysis and application of financial statements

│Publications│ 

• Tax Law (Coauthors: Ching-Chang Yen, Albert Hsueh，Huai-Shing Yen， 2010) 
• Strategies and Best Practices of Business Combination  (PricewaterhouseCoopers Education Foundation. 2011) 
• Build up your irreplaceable role by 35 years old. (Mega Idea Co., Ltd., 2014) 

│Honors│ 

• National Tsing Hua University Outstanding Teaching Award of College of Technology Management (2014) 
• Soochow University 11oth Anniversary Outstanding Alumni Award (2010) 
• Golden Publication Award: “Successful IPO, in the Listed and Over-The-Counter Markets” bestowed by Small and Medium Enterprises Administration, MOEA