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安然、世界通訊、Adelphia Communications、Tyco、International...。一連串似無止境的企業醜聞,不只令美國的投資者紛紛竄避,四處尋求疪護所,也在亞洲(包括香港)的上市公司及市場的監管者中掀起新一輪的自我檢討。究竟我們的上市公司是否管治良好?企業的董事及行政人員是否如實地向公眾交待公司的業務狀況?市場監管者又是否對企業的生態變化有足夠的醒覺,能保證大小公司都可在公平誠實的基礎上運作及競爭呢?
More than 130 international accounting professionals shared their latest research and insights into contemporary accounting and auditing issues at CityU's Asia-Pacific Journal of Accounting and Economics Symposium on 3 and 4 January.
In his 2001-2002 budget speech, the Financial Secretary said it is imperative that Hong Kong "continue to enhance our corporate governance" as an international financial centre, even though this standard is among the highest in the region.