【摘要】：波及全球的金融海嘯還未退去,去年12月美國華爾街又爆出了麥道夫金融欺詐案。初步查明,該案涉及全球4800個(gè)投資賬戶,涉案金額高達(dá)650億美元,被稱作"美國歷史上最大的金融詐騙案"。今年3月,麥道夫因涉嫌包括證券欺詐、投資顧問欺詐、向美國證券交易委員會(huì)提供虛假報(bào)告等11項(xiàng)罪名,已被美國紐約曼哈頓聯(lián)邦地方法院收審入獄。一周后的3月18日,常年為麥道夫公司提供外部會(huì)計(jì)服務(wù)的會(huì)計(jì)師戴維·弗里赫林也被檢察機(jī)關(guān)指控6項(xiàng)欺詐。那么,麥道夫案件究竟是如何發(fā)生的?其會(huì)計(jì)師為何也被起訴?從此案中我們可以得到哪些警示?本文就此作一簡要介紹與分析。
[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.
【作者單位】： 山西省注冊(cè)會(huì)計(jì)師協(xié)會(huì);
【分類號(hào)】：D971.2;F239.4

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