银广夏事件

1

我们有必要借鉴有200年证券市场演化历程的美国的经验而完善我国的会计规范实施机制，使银广夏事件不再重演。

We must draw lessons from American experience and perfect our accounting standard system .
2

最后，在诉讼实现机制上，本文主张以代表人诉讼的方式为银广夏事件中受害者维权。

In the end , In terms of lawsuit-realization mechanism , the article advocates right expanding for the victims in ' Yin Guang Xia ' case by the way of representative 's lawsuit .
3

随着安然事件、银广夏事件等一系列管理舞弊案件的爆发，全世界都为之震惊，管理舞弊已经成为财务报表中重大错弊的主要原因。

Enron event , Yin Guang Xia event and other series of management fraud cases have shocked the whole world , therefore , management fraud has become the major reason for the errors and malpractices in the financial statements .
4

美国安然事件和中国银广夏事件给国家经济发展带来极其负面的影响，其影响并不止于公司自身的损失，而在于对经济体制和市场机制带来的挑战。

The Enron Event in US and the Yin Guang Sha Event in China bring negative influence to national economy . The events not only result in loss to companies themselves , but also challenge the economic system and the market mechanism .