Can you remember there used to be a catchword in 2010.My father is Li Gang.And today,we have a new case.My father is Li Shuangjiang.
Well,look at the boy on the right.He is our headline maker---Li Tianyi.
He was born in 1996 ,is a 17-year-old teenager now.His father is the famous singer---Li Shuangjiang,his mother is also a well-known singer---Meng Ge.When Li Tianyi was a child,we would say he was a very intelligent boy.Li used to have deep love in music and sports.He had won many medals at piano competitions and handwriting competitions.He was also a member of China youth hockey team.
It is such an intelligent boy who had many wrongdoings.In September 2011, in a neighborhood of haidian district , a couple in the Buick car had a dispute with someone in a BMW.Then the couple was beaten by several teenagers in the BMW.And the boy who take the lead is Li Tianyi.Later,it is said that the youngster was found guilty of viciously beating someone who got into a car accident with him and was put away for one year for juvenile delinquency(少管所). At the time of the accident Li was only 15.There is a insider person in the know said: "children at the age of 15 can't get driving licence, if BMW was Li's, even if he didn't beat the couple, he still breaks the traffic laws."This event ended up with his father's action.the famous singer Li Shuangjiang visited the victim and apologized.
But only 1 year later,earlier last month, the young Li, who now goes by the name Li Guanfeng, was arrested for participating in a gang rape(轮奸). And
shortly afterwards, the father is reported to have become so upset that he had fallen ill.This matter has become an international topic, and the United States, France, India, Japan and other multi-national media carried a report on the matter.
Now many people are still waiting to see what punishment Li will have.The case is still under investigation.
Family Education .When an angel-like child turns into a disgusting boy,parents are often implicated in his wrongdoings, especially when they have fame or power. Li Shuangjiang, now 74, had a son when he was 57. It is natural that the father dotes on his boy. But the famous singer's child - his pride and joy - has given him a torrent of grief. Educateing the children, is also a family event. When Li Shuang' son Tian was arrested, it is natural to attribute the mistakes to his family education, "failing to educate the child is the fault of the father" .But if we said they "do not teach" does not seem to entirely fit the facts; said their education was improper, or they do not know how to educate may be closer to the truth.
Social Problem.If we just focus on the matter.It would have been very ordinary cases of public order, and whether it constitutes a crime, the law enforcement departments have yet to be identified.If not for the reason that Li Tianyi is Li Shuangjiang's son,this ordinary cases would not be so attractive to attract so many people's attention, it will not cause a great sensation.
However, several practical problems of refraction is worth thinking about. In terms of the social problems,Li Tianyi's event exactly match the Chinese characteristics "money, power, human relationship are the principles to live and develope well in China. As long as there is a relationship, all the problems have become "not serious" .That's why Ceezy has becomes a natural social problem.If one day we could let everyone assume their duties, will pay for each person's own behavior. At that time the children of the rich,the powerful will loss their shield .Only that may solve the social problem.
第二篇:安然事件分析(英文)
The Enlightenment of the Enron Case
2009-5-10
? The enlightenment of CPA
Certified public accountant audit the business needs to complete two scales, one accounting standards, FIndependent Auditing Standards. With the ongoing globalization, many of the major capital markets are actefforts to promote to the globally accepted accounting standards and the convergence of auditing standards. , can not ignore the international accounting and auditing guidelines for the convergence of this trend.
1) To encourage and guide the development of China's accounting firm of non-audit services consulting. At present, the accounting firm of the service structure is basically a single audit services, suservices did not bring the structure of the high independence of the audit, and the firm is not conducive to stability and long-term development. China's accession to the WTO after the domestic accounting markebound to increasingly intense competition, the international accounting firm brought about by the increascompetitive pressure. In addition, supplementary audit under way after a comprehensive, internationally largest on the domestic impact of the audit services market will not, and should be non-audit consulting servimarket.
2) At the same time, strengthen the supervision of non-audit services.1> a listed company effective the rof the Audit Committee.2> to enhance the role of industry self-regulation, and improve the independencecertified public accountants system of industry self-regulation, research detailed Code of Ethics for CertifPublic Accountants, and strengthen the independence of the sector-specific regulations. 3>and give full playthe joint monitoring and social supervision.
? The enlightenment of audit
1) The face of audit risk analysis and countermeasures to be taken.
First, it is necessary to predict the risk of audit, control and analysis. The second is intended to avoid. Tthird is self-protection. Fourth, the transfer risk. Fifth, take risks.
2)Audit risk control initiative of countermeasures to be taken.
The first is to remove all outside interference, to honesty and self-discipline, solidarity and cooperation, subject to the overall situation, the work of excellence, hard. Second, we should pay attention to case studies and theoretical research. The third, the audit process in the strict implementation of national auditing standards, so that actions are consistent with the criteria for audit requirements. The fourth one is the establishment of audit institutions in the quality standard system. Fifth, improve the system of personal responsibility. Six is to improve the incentive and restraint mechanisms.
3) Auditors should be taken to avoid the risk of technical countermeasures.
4) In addition, the project, working papers, and other survey methods together constitute the technical elements of audit quality as well as project management of the content can not be ignored.
? The enlightenment of tax
1), the National People's Congress and its Standing Committee should strengthen the tax legislation, so that the tax laws work.
2), the tax authorities according to law, strictly enforced the tax.
3), the people's courts and prosecutors to strengthen the regulation of the phenomenon of the digital law punished.
4), a certified public accountant and registered auditor to assume the responsibility of the real.
5), enterprises pay taxes to raise consciousness.
6), tax accounting to improve the professional ethics.
? The enlightenment of corporate governance and internal control
Through the wake of the Enron case, we recognize that stock options can not deny the system, the audit committee to play a positive role in internal controls, but it can not rely too much on their role and exaggerated, and the need for a variety of institutional arrangements, such as a system of independent directors, synergy with the external audit system. Because of deficiencies in corporate governance structure is not isolated; there is need for a holistic consideration of issues and system solutions.
First, the issue of corporate governance structure, involving the board of directors, board of supervisors, managers and the correlation between the settings, and the other is set up and its relationship management, financial management, financial management is how to determine the breadth and depth, resulting in centralized management and hierarchical management model.
Second is the control of authority to authorize.1> the scope of powers delegated by, usually all the business activities of enterprises should be included in its scope.2> The powers delegated by the level of economic activity should be based on the importance and determine the size of the powers delegated by the different levels, thus ensuring the right to have the management responsibility.3> The powers delegated by the responsibility, it should be clear who is authorized to deal with in the performance of power which is responsible for, and unclear responsibilities should be avoided, if there are problems with its dedicated and hard to blame the situation.4> Authorize the approved procedure, should provide for each type of approval process of economic operations in order to apply for approval in accordance with the procedure in order to avoid leapfrog approval, the occurrence of non-approval.
Third is the accounting system control. Clear accounting documents, accounting books
and financial accounting reporting procedures and methods. Set a comprehensive budget control and a preservation of property control. Human resource control is important. Management Information System includes two aspects, on the one hand is to strengthen information systems for electronic control of their own.
On the other hand, it is necessary to use electronic means of information technology to
establish control systems to reduce or eliminate the impact of internal human control, to ensure the effective implementation of internal controls.Control of the internal audit of internal control is a special form, it is a internal economic activities and compliance management system, reasonable and effective independent rating agencies, in a sense, the other to control the internal controls. Covers a broad range of internal audit, its purpose can be divided into a financial audit, management audit and management audit. Internal audit in the enterprise should be maintained relative independence, should be independent of the other business management, preferably by the Board or under the leadership of the Audit Committee.
? Reference:
1. Xie.H (2009) Enron business to China Institute of Certified Public Accountants of Enlightenm
2. Huang.S (2002) Institute of Certified Public Accountants of the Enron case on the impact of the moderegulation, CICPA
3. Zhang.L (2002) Independent certified public accountants: act with the core values of bound, CICPA
4. Lin,Q (2002) Audit and non-audit services: a conflict of interest can not be coordinated?, CICPA
5. Mei,F (2001) The development of advisory services, Accounting World
6.Ji.H (2005) Several audit risk prevention countermeasures,
7. Hahahenhao (2008) Organization of planning control,
8. Huang.S (2002) Institute of Certified Public Accountants of the Enron case on the impact of the mode of regulation. Also on the integrity of education and audit quality, the Chinese Institute of Certified Public Accountants
9. Zhang.L (2002) Independent certified public accountants: acts of constraints and the core values of the Chinese Institute of Certified Public
10. Lin Qin.Y (2002) Audit and non-audit services: a conflict of interest can not be coordinated? Triggered by the Enron case once again the topic, the Chinese Institute of Certified Public Accountants
11. Mei.F (2001) Development of advisory services, the Chinese financial newspaper. Accounting world
12. Shen,J (2000) Northeast University of Finance and Economics Press, Certified Public Accountant exam books