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如何管理现代的商业

时间:2015-10-30 13:59来源:www.ukassignment.org 作者:留学生作业 点击:

现代商业 The modern business
 

执行摘要:
 

世界知名会计事务所,安永会计师事务所、毕马威会计事务所和德勤会计师事务所,在2006年存在有大量的“数字腐败”违规行为。中国也已经破灭广东科龙和其他公司,为了隐瞒真相,提供虚假审计报告,这是会计公司做恶的结果。科罗拉多大学金融试验仪中心,主席说,财务报表欺诈导致股票价格大幅下跌。这是一个真正的灾难。美国经济的金融丑闻造成的损失超过20000亿美元。中国企业联合会主任张严宁说,这并不是我诚实的成本。
 

信贷的乐观情绪重燃,也需要看今后的50年,布什说,“美国是一个强大的经济体。它应该需要更高的商业道德标准。”
 

道德风险是一方远离风险的行为,会有所不同,它会表现成是否完全暴露在危险中。在保险方面,道德风险发生在没有有意识的或恶意的行中,被叫做道德风险。
 

道德风险是信息不对称的一个特例,在这种情况下,一个事务中的一方比另一方,拥有更多的信息。远离风险的一方,通常有更多关于它的行动和意图的信息,比另一方支付风险的负面影响多。
 

介绍
 

在现代商业世界中,市场将会是困难的。一些公司有来自很多方面的压力。他们必须给董事会一个完美的报告。有时,他们必须做出美丽的资产负债表。尤其是对于上市公司来说,他们必须为投资者赚更多的好处。但有时他们的利润不能满足公众的需求的标准。
 

执行摘要——Executive summary
 

A world-renowned accounting firm PricewaterhouseCoopers, Ernst & Young, KPMG and Deloitte & Touche has a "digital corruption" a lot of irregularities in 2006. China also has burst Guangdong Kelon and other companies to conceal the truth, provide false audit report, which is the result of accounting firms do evil. University of Colorado Financial trial Meter Center, The Chairman said that the financial statements of fraud led to sharp stock price fall. This is a real disaster. The financial scandals of the U.S. economy are caused by loss of more than 2 000 billion U.S. dollars. Director of the China Enterprise Confederation, said Zhang Yanning, not the cost of my honesty.
 

The renewed optimism of credit also needs to look at 50 years, Bush said that "the United States is a strong economy. And it should be more higher business ethics standards.
 

Moral hazard is the fact that a party insulated from risk may behave differently from the way it would behave if it would be fully exposed to the risk. In insurance, moral hazard that occurs without conscious or malicious action is called morale hazard.
 

Moral hazard is a special case of information asymmetry, a situation in which one party in a transaction has more information than another. The party that is insulated from risk generally has more information about its actions and intentions than the party paying for the negative consequences of the risk.
 

介绍——Introduction
 

In the modern business world, the market turns to be hard. Some companies have the pressure from many aspects. They have to give a perfect report to the board. And they have to make the balanced sheet beautiful sometimes. Especially for the listed companies, they have to make more benefits for the investors. But sometimes their profits cannot meet the standard of the demand of the public. They have to seek the help from the third party. Sometimes they have the external auditors to turn the sheets beautiful. In this occasion, the ethnic of auditors turns to be very important. They have to be responsible for the public. This article is to research the deviation of auditors' professional ethics in the modern business. And some solutions will be given out during this research.
 

职业道德概念框架——Conceptual framework of professional ethics
 

道德风险——Moral hazard
 

Moral hazard is the fact that a party insulated from risk may behave differently from the way it would behave if it would be fully exposed to the risk. In insurance, moral hazard that occurs without conscious or malicious action is called morale hazard.
 

Moral hazard is a special case of information asymmetry, a situation in which one party in a transaction has more information than another. The party that is insulated from risk generally has more information about its actions and intentions than the party paying for the negative consequences of the risk. More broadly, moral hazard occurs when the party with more information about its actions or intentions has a tendency or incentive to behave inappropriately from the perspective of the party with less information.
 

Moral hazard arises because an individual or institution does not take the full consequences and responsibilities of its doings, and therefore has a tendency to act less carefully than it alternately would, leaving another party to hold some responsibility for the consequences of those actions. For example, a person with insurance against automobile theft may be less cautious about locking his or her car, because the negative consequences of vehicle theft are (partially) the responsibility of the insurance company.
 

Moral hazard also arises in a principal-agent problem, where one party, called an agent, acts on behalf of another party, called the principal. The agent usually has more information about his or her actions or intentions than the principal does, because the principal usually cannot completely monitor the agent. The agent may have an incentive to act inappropriately (from the viewpoint of the principal) if the interests of the agent and the principal are not aligned.
 

Financial bail-outs of lending institutions by governments, central banks or other institutions can encourage risky lending in the future, if those that take the risks come to believe that they will not have to carry the full burden of losses. Lending institutions need to take risks by making loans, and usually the most risky loans have the potential for making the highest return. So called "too big to fail" lending institutions can make risky loans that will pay handsomely if the investment turns out well but will be bailed out by the taxpayer if the investment turns out badly. Profit is privatized while risk is socialized.

Politicians and regulators representing the taxpayer and voter may regulate financial institutions to lend money to specific voting blocks, special ethnicities, special interests, favored companies, and unionized businesses with favored unions, rather than regulate financial institutions to lend money in such a fashion as to reduce the risk the taxpayer will have to bail them out, particularly if the bailout is likely to happen after the next election.
 

Taxpayers, depositors, and other creditors have often had to shoulder at least part of the burden of risky financial decisions made by lending institutions. Of the nearly 100 banking crises that have occurred internationally during the last twenty-years, according to the World Bank, all were resolved by bail outs at taxpayer expense.
 

Moral hazard can also occur with borrowers. Borrowers may not act prudently (in the view of the lender) when they invest or spend funds recklessly. For example, credit card companies often limit the amount borrowers can spend using their cards, because without such limits those borrowers may spend borrowed funds recklessly, leading to default.
 

Securitization of mortgages in America was done in such a fashion that the people arranging the mortgage passed all the risk that the mortgage would fail to the next group down the line. With the present mortgage securitization system in America, many different debts of many different borrowers are piled together into a great big pool of debt, and then shares in the pool are sold to lots of creditors - which means that there is no one person responsible for verifying that any one particular loan is sound, that the assets securing that one particular loan are worth what they are supposed to be worth, that the borrower responsible for making payments on the loan can read and write, that he speaks the language that the papers that he signed were written in, that he was sufficiently sober when he signed them to remember signing them, or even that the paperwork exists and is in good order(Dembe, Allard E. and Boden, Leslie I. (2000). "Moral Hazard: A Question of Morality?" New Solutions 2000 10(3). 257-279).
 

Theory of moral hazard is to engage in economic activities in the largest limit. Degree of effectiveness of the promotion itself is not conducive to other people when you make action. It generally exist in the following circumstances: Due to uncertainty and incomplete, or limited the contract system to make responsible economic actors can not bear the entire loss (Or interests), and therefore they do not bear the full consequences of their actions; the same land does not enjoy all the benefits of action. Obviously, this definition includes a number of different external factors that may cause there is no equilibrium state results, or equilibrium even if there is no efficient
 

职业道德——professional ethics
 

In recent years, due to accounting delinquency ratio increased annually, accounting professional ethics issue has aroused extensive concern. This paper first accounting professional ethics of the basic concept was clearly enunciated, then analysis of the current Accounting Professional Ethics Status: False Accounting Information, financial management, Duty crime is particularly prominent. Through the analysis of some real cases against accounting officers ethical reasons, both the accounting staff and external factors. Thereby strengthening the accounting professional ethics-building measures, such as : strengthening education, improve management, enhance skills, etc.



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