「會計把戲不斷重演，」資誠會計師事務所執行長薛明玲昨 (13)日指出，「穩健」是會計的基本原則，隨著企業合併報表半年報明年開始推行，公司會計、財務資訊將更透明。 薛明玲昨天在聯合報系以「如何由實務面解讀財務資訊」為題說，會計的把戲不斷重演，現金科目更是舞弊的溫床。

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博達案已進入司法程序，因此本人無法對此個案表示意見。不過我非常樂意就其衍生的公司治理議題，提出個人看法。

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"The Procomp case has already entered judicial proceedings, so I cannot comment on it specifically, but I am more than happy to share my personal views on the corporate governance issues stemming from the case." - Albert Hsueh

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博達案已進入司法程序，因此本人無法對此個案表示意見。不過我非常樂意就此案所衍生之公司治理議題，提出個人看法。

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The positive revelations are more precious than the negative lessons.

Following the uproar occasioned by Eddie Liu's stock embezzlement from client SanDisk Corporation ("the SanDisk case"), it took law firm Lee and Li a mere two months to reach an agreement with SanDisk. This was accompanied by a press release, signed by three of the firm's most distinguished partners, declaring that Lee and Li remained a "beautiful pearl", and offering "an appreciation, a thought and a reflection" drawn from the case.

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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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