美国麦道夫案件及其警示

发布时间：2019-05-08 13:35

【摘要】：波及全球的金融海啸还未退去,去年12月美国华尔街又爆出了麦道夫金融欺诈案。初步查明,该案涉及全球4800个投资账户,涉案金额高达650亿美元,被称作"美国历史上最大的金融诈骗案"。今年3月,麦道夫因涉嫌包括证券欺诈、投资顾问欺诈、向美国证券交易委员会提供虚假报告等11项罪名,已被美国纽约曼哈顿联邦地方法院收审入狱。一周后的3月18日,常年为麦道夫公司提供外部会计服务的会计师戴维·弗里赫林也被检察机关指控6项欺诈。那么,麦道夫案件究竟是如何发生的?其会计师为何也被起诉?从此案中我们可以得到哪些警示?本文就此作一简要介绍与分析。
[Abstract]:The global financial tsunami has not receded, and Wall Street broke out in December of Madoff's financial fraud. Preliminary confirmation that the case involved 4800 investment accounts around the world, involving as much as $65 billion, was described as "the largest financial fraud in U.S. history." In March, Madoff was jailed by the U.S. Federal District Court in Manhattan, New York, on 11 charges, including securities fraud and investment adviser fraud, for providing false reports to the U.S. Securities and Exchange Commission. A week later, on March 18, David Friherin, an accountant who provides external accounting services to Madoff, was also charged with six counts of fraud. So, how exactly did the Madoff case happen? Why was his accountant sued? What warnings can we get from this case? This paper gives a brief introduction and analysis.
【作者单位】：山西省注册会计师协会;
【分类号】：D971.2;F239.4

【相似文献】