May 2007, Vol, 3, (Serial ) གྷս߶࠹აബ࠹ Journal of Modern Accounting and Auditing, ISSN1548-6583, USA ંႏఒြ֥ҍༀڄགა॥ᇅ ᢚ čתКҍࣜն࿐ଽ҆॥ᇅაڄག࣮ܵᇏྏđୡն৵ 116025Ď ᅋ ေğෛሢڿ۪ष٢҄ق֥҂؎ࡆॹđႏఒြၳफఏđؿᅚbؓࢳथস৯ࣼြ໙ีđَࣜ࠶đٚьಕᇙཨٮ֩ٚ૫ቓԛਔޓն܊ངbႏఒြҍༀܵթᄝᇕᇕ҂ܿٓ໙ีđ္ӮູӁളҍༀڄག֥ᇶေၹđၹՎсྶࡆ఼ҍༀڄག॥ᇅđҌି՜ࣉႏఒြ֥ࡲूؿᅚb ܱՍğႏఒြĠҍༀڄགĠڄག॥ᇅ ڿ۪ष٢ၛটđᇏݓದሧϷఒြ֥ࠒࠞྟॢభۚᅨđႏࣜ࠶֤֞ਔӉቀ֥ؿᅚbႏఒြᄝԷᄯඥ൬aَࣜ࠶aᄹࡆࣼြ֩ٚ૫ቓԛਔ၂ק܊ངbՖႏఒြ֥ؿᅚᇏ္ु֞đᆺႵഒඔఒြିᄝ؋ൈࡗଽປӮჰࠒđؿᅚູܿଆնaܵܿٓaሧЧྦިa൧ӆࣩᆚ৯఼֥նఒြđཌྷ֒၂҆ٳႏఒြԩႿoۚԛളაۚඵວੱpሑb႕ཙႏఒြؿᅚ֥ၹޓ؟đ࠻Ⴕຓ҆ၹđႻႵଽ҆ၹđఃᇏఒြҍༀڄག॥ᇅ൞႕ཙఃؿᅚ֥၂۱ᇗေଽ҆ၹbٳ༅ႏఒြҍༀܵหᆘđฐ෬ҍༀܵაҍߌ႕ཙ֥ܱ༢đႵᇹႿิۚҍༀܵඣđ॥ᇅҍༀڄགđ՜ࣉႏఒြ֥ࡲूؿᅚb ၂aႏఒြҍༀ֥ܵ҂ܿٓ໙ี č၂Ďႏఒြҍༀܵđສສ۵ሢۋतሼ ႏఒြϰࣜဒथҦđҍༀܵದჴֹ໊҂ۚགྷའбࢠԛbཬܿଆႏఒြđఃथҦଆൔᇶေູࣜဒथҦbႏఒြᄝࣜႏथҦٚ૫Ⴕሢིۚੱ֥Ⴊ൝đथҦӱࢠՙҡđथҦ෮ླྐ༏ᇏđཌྷ֒ӱ؇ಯႨၛ܂ཧದჴູᇶุ֥მൔ൧ӆྐ༏൬ࠢٚൔđྐ༏֥൬ࠢԩ০Ⴈѩܿٓđҍༀದჴҕა൬ࠢٳ༅ྐ༏ࠞཬđथҦྐ༏ሙಒ؇ࢠҵđथҦ֥ॖौ؇֮bఒြҍༀܵໃ൳֞ᇗ൪đҍༀܵದჴᄝြᇶၛຓ֥ܵᇏ႕ཙ҂նaֹ໊҂ۚbն҆ٳཬఒြ҂С৫֥ҍༀܵࠏܒࠇದჴđҍༀದჴФ֒ቔo࠺ᅬჴpđᇶေڵᄳؓຓิ܂ҍༀაବඥБіbႵུႏఒြ֥ҍༀܵଆൔđ൞۴ऌϰ֥ࣜဒथק֥đෙಖ္ᇅקਔ၂ུҍༀᇅ؇đൌ࠽ഈྛྴഡbఒြሧࣁ֥ᄎႨđॻཛ֥ࢹԛބБཧđಆϰ֥ࣜဒथקđ۴Чซ҂ഈܿٓb čؽĎҍༀದჴᇉ֮đҍༀܵ۽ቔၛषᅚ ྸ؟ႏఒြҍༀದჴြༀᇉ֮đҍༀܵᆯିቔႨ҂նbႏఒြᄝؿᅚԚ௹đದაದ֥ܱ༢ສສࠎႿ࿓ჸބֹჸ৳༢đุؓၛຓ֥ದ҂ྐbᄝҍༀᆃ၂ૹۋ҆đoᇑӴ؇pӮູႨದ֥ᇗေѓᆽđ࿓ჸaཔჸܱ༢֥ҍༀܵିದಕุޓაࡅቂ൝৯ޙb෮ၛđᄝཬܿଆ֮ҪՑ֥ႏఒြđᆇᆞ֥ҍༀህြದҌޓᇾđҍༀದჴն؟ໃࣜᆞ֥ܿህြđಌكҍༀ֥ܵି৯đၛູܵۚҪิ܂Ⴕི֥ҍༀྐ༏b 1. ҍༀܵଽಸֆ၂đҍༀܵᆯିၛؿߨ Ⴕུႏఒြ֥ҍༀܵࠃࣇཋႿҍༀ൬ᆦđҍༀದჴ္ࣇཋႿo࠺ᅬჴpބoԛବჴpbᄝᆃোႏఒြᇏđҍༀ֥ܵ۽ቔ҂൳ᇗ൪đࠏܒ္ສສ҂ࡲಆb 【ቔᆀࡥࢺ】ᢚč1962ĒĎđଳđࡾ්ᚰဝದđתКҍࣜն࿐ଽ҆॥ᇅაڄག࣮ܵᇏྏڬᇶa࢝൱Ġ࣮ٚཟğ߶࠹࿐aҍༀܵb 30
ંႏఒြ֥ҍༀڄགა॥ᇅ 2. ႏϰ০ອၬđіགྷԛ۱ದህಃაࡅቂ॥ᇅ֥ห 80%ၛഈ֥ሧӁࠢᇏᄝԷြᆀദഈđ൙Ӊ࡙ሹ֥ࣜགྷའޓ௴ђbఒြሧࣁ֥ԔࠢaႨႮϰඪਔෘbಃ৯ࠢᇏ֥ࡅቂൔࣜႏđҍༀ္ܵۚ؇ࠢᇏb҂ഒཬႏఒြ֥ҍༀܵࠃࣇཋႿҍༀ॥ᇅđࠧҍༀ҆๙ݖ॥ᇅҍༀ൬ᆦაٳ༅đҰҍༀᆷѓປӮ౦ঃটࡓఒြ֥ࣜႏࠃđࢆ֮ӁӮЧđᄹࡆఒြ႔০đླྀᇹြᇶൌീҍༀࡓ॥bྸ؟ႏఒြູਔሉఫࠏ౼ెđິМਔҍༀܵсྶӴྐ֥ࠎЧჰᄵbؓଽతٚϤ࠹क़२ၘࣜӵ୶֥ႋھؿ۳ჴ۽֥ྈඣࠇࢂࣁđؓຓۅવິم֥ڄགđతٚϤ࠹ඥॻb٤مԔࠢሧࣁິМ൯مჰᄵđႵུႏఒြູਔԔࠢሧࣁđ҂൞Ґ౼ᆞӈ֥ҍༀ൭؍đط൞ᄝીႵ၇مࣜݖሙ֥౦ঃ༯đၛۚ০༏ູႺػđҐ౼௺ௌ֥൭مđཟഠ߶ԔࠢሧࣁbႮႿીႵ֥ܿٓҍༀܵđၛᇀఒြ֥႓০മᇀಆ҆ሧࣁФଖ۱ܢתजሼđࢲݔᄯӮఒြ֚оބఃܢתऍնാ֥২ሰ҂഻ईb ؽaႏఒြ֥ҍༀڄགܵ ఒြ֥ҍༀڄག൞ᆷᄝ۲ཛҍༀࠃݖӱᇏđႮႿ۲ᇕၛყਘࠇ॥ᇅ֥ၹ႕ཙđҍༀ൬ၭაყ௹൬ၭؿളொđఒြႵ൳ാ֥ॖିྟb๙ӈॖၛࡼႏఒြ֥ҍༀڄགٳູ؋௹ڄགބӉ௹ڄགਆোb؋௹ҍༀڄགေ܄ඳႨࢠॹ֥эགྷି৯đࠧሧӁ֥ੀྟট߄ࢳđ෮ၛᆃোᆷѓ္Фӫቔэགྷି৯ᆷѓđ၂ϮႨੀбੱބбੱটҩ؇bӉ௹ҍༀڄགّ႘ఒြӊߎӉ௹ڵᅏ֥ି৯đᇶေႨሧӁڵᅏੱބӁಃбੱޙਈb č၂Ďҍༀڄག֥ো ఒြҍༀڄགᇕোࢠ؟đೂݔοఒြҍༀࠃܺԬႿఒြളӁࣜႏಆݖӱ߃ٳđᇶေႵԔሧڄགaሧڄགaགྷࣁੀਈڄགބຓ߸ڄག֩b 1. Ԕሧڄགđ൞ᆷႮႿሧࣁ൧ӆaग़ܴߌэ߄đ۳ఒြԔࠢሧࣁջট֥ڄགb 2. ሧڄགđ൞ᆷఒြೆሧࣁުđၹ൧ӆླэ߄ط႕ཙቋᇔ൬ၭაყ௹൬ၭொ֥ڄགb 3. གྷࣁੀਈڄགđ൞ᆷఒြགྷࣁੀೆაགྷࣁੀԛᄝൈࡗഈ҂၂ᇁ෮ྙӮ֥ڄགb 4. ຓ߸ڄགđ൞ᆷႮႿ߸ੱэႄఏ֥ఒြຓ߸Ӯݔ֥҂ಒקྟb čؽĎҍༀڄག֥ޙਈ ؓҍༀڄགࣉྛႵֻི֥ܵ၂۱ߌࢫđ൞ؓҍༀڄག֥ޙਈđࠧؓҍༀڄག്֥љაٳ༅bᆞಒყҩބޙਈҍༀڄགࡼູӮۿܵa॥ᇅҍༀڄགקࠎԤbᆌؓఒြڵᅏವሧaሧaሧჷٳࢲܒ֩ٚ૫֥ٳ༅ٚمđႵۗۆٳ༅مaۀੱٳ༅مaҍༀб২ٳ༅م֩ࣉྛҍༀڄག֥ყҩބޙਈbޙਈҍༀڄགӱ؇҄ᇧೂ༯ğ۴ऌყҩඔऌ༵ٳ༅؟ᇕॖିԛགྷ౦ঃ֥ۀੱބॖିࠆ֤০حࠇሧࣁ০ੱđ࠹ෘ௹ຬᆴčࠧࡆಃन০حࠇࡆಃनሧࣁ০ੱĎđᄜ࠹ෘٚҵބѓሙҵbቋު۴ऌѓሙҵ؎ڄགӱ؇bѓሙҵᄀཬđۀੱٳ҃ᄀૡࠢđڄགӱ؇ᄀཬb čĎڄག֥॥ᇅ ᆌؓഈඍҍༀڄག֥োđఒြႋ۴ऌሱദ֥ڄག౦ঃđҐႨᆞಒ֥ڄགܵٚمđᇅק֥۬॥ᇅ࠹߃đࢆ֮ڄགb 1. ಒ৫ҍༀٳ༅ᆷѓุ༢đࡹ৫Ӊ௹ҍༀყࣞ༢ ؓఒြطđࠆ০൞ఒြࣜႏ֥ቋᇔଢѓđ္൞ఒြളթაؿᅚ֥భิbࡹ৫Ӊ௹ҍༀყࣞ༢đఃᇏࠆ০ି৯aӊᅏି৯aࣜ࠶ིੱaؿᅚమ৯֩ᆷѓቋऎսіྟbሧӁࠆ০ି৯ᆷѓႵሹሧӁБԏੱބӮЧٮႨ০ੱbభᆀіൕૄ၂ჭሧЧ֥ࠆ০ඣđّ႘ఒြᄎႨሧӁ֥ࠆ০ඣĠުᆀّ႘ૄݻٮ၂ჭᆦԛ෮֤֥০đھᆷѓᄀۚđఒြ֥ࠆ০ି৯ᄀ఼bӊᅏି৯ᆷѓႵੀбੱބሧӁڵᅏੱbೂݔੀбੱݖۚđ߶ੀሧࣁೞാᄜሧࠏ߶đ၂ϮളӁྟఒြቋࡄູ2ቐႷđሧӁڵᅏੱ၂Ϯູ40 _60%đᄝሧБԏੱնႿࢹॻ০ੱൈđࢹॻᄀ؟đ০ᄀ؟đൈҍༀڄགᄀնbሧӁࠆ০ି৯ބӊᅏି৯ؽཛᆷѓ൞ఒြҍༀࡎ֥ਆն҆ٳbࣜ࠶ིੱ֥֮ۚᆰࢤุགྷఒြ֥ࣜႏܵඣbఃᇏّ႘ሧӁᄎႏି৯ 31
ંႏఒြ֥ҍༀڄགა॥ᇅ ֥ᆷѓႵႋ൬ᅬॻᇛሇੱၛࠣӁཧޙੱbఒြؿᅚమ৯ᆷѓႵཧ൲ᄹӉੱބሧЧЌᆴᄹᆲੱđᄎႨหغ٣م֩ಒק۲۱ᆷѓಃඔđႨࡆಃෘඌनࠇᆀࡆಃࠫޅन֤֞नඔູࠧሸކۿི༢ඔđႨՎٚمॖၛਈ߄ఒြҍༀሑঃbՖӉჹܴׄुđ၂۱ఒြေჹҍༀາࠏđсྶऎСਅݺ֥႔০ି৯b႔০ି৯ᄀ఼đఒြ֥ؓຓԔሧି৯ބౢӊᅏༀି৯Ҍିᄀ఼bཌྷܱᆷѓႵሹሧӁ࣪གྷੱaཧ൲࣪གྷੱaܢתಃၭ൬ၭੱbෙಖഈඍᆷѓॖၛყҩҍༀາࠏđՖ۴Чഈࢃđఒြؿളڄག൞ႮႿईᅏ֝ᇁ֥đ၂۱ಆ҆ႨሱႵሧЧՖ൙ࣜႏ֥ఒြᆺႵࣜႏڄགطીႵڵᅏڄགbၹՎđေಃޙईᅏࣜႏ֥ڵᅏڄགটಒקᅏༀбੱđႋࡼڵᅏࣜႏሧӁ൬ၭੱაᅏༀሧЧӮЧੱࣉྛؓбđᆺႵభᆀնႿުᆀđҌିЌᆣЧ༏֞௹݂ߎđൌགྷҍༀۗۆ൬ၭbൈߎေॉ੮ᅏༀౢӊି৯ބᅏༀሧЧᄝ۲ཛଢᆭࡗᇂ֥ކӱ؇bॉނᆷѓႵӉ௹ڵᅏაႏᄎሧࣁбaሧӁթ൬ၭੱၛࠣᅏༀܢಃбੱb 2. ࢲކൌ࠽Ґ౼ൡ֥֒ڄགҦ ᄝࡹ৫ਔڄགყࣞᆷѓุ༢ުđఒြؓڄག֥ྐݼೂӁࠒaᇉਈ༯ࢆaႋ൬ᅬॻᄹնaӮЧഈശ֩ླࣉྛࠣൈԩb২ೂđ֣ੈࠢ၂؇൞ᇏݓቋն֥ႏఒြࠢᆭ၂đ֣ੈᄻӮູᇏݓࣜ࠶֥၂۱പ߅bಖطപ߅֥ಏбപ߅֥ᇅᄯ۷ູބಖbၛ2004୍4ᄅ14ರ֣ੈఋ༯oࡐઔӚp֥ܢௐ৵࿃י๔ູ֝ࠅ෬đ֣ੈሧࣁ৽่Щ؎֥൙ൌᇯࡶڜԛඣ૫đႄؿਔखਛ֥ഠ߶֕bՎުđ܄νaඳمaࡓܵࠏܱ֣ؓੈടཀҠሺܢ൧đ٤مವሧđಠࣁವᇇ֥ྛູᅚषטҰb؋؋ਆ۱ᄅ֥ൈࡗđԷᄯਔᇏݓମᇀൗࢸఒြঔᅦఅ֥ࠖሧЧऍದಖ֚༯bߎႵᇩൌြႵཋ܄ඳᄻ൞ݓଽᆩ֥ളӁބཧ൲Ќࡲ֥ႏఒြđ1994୍ቆࡹđᆺႨਔਆ୍ൈࡗđః୍ཧحࣼᅨ֞80ၡჭb֞1997୍đ܄ඳሹሧӁູ48ၡჭđሧӁڵᅏੱູ0bಖطᆃ۱ஔնּ֥ݓđࣨಖࣼၹ၂۱າࠏ൙ࡱط֝ᇁӁbູહᄻࣜԷᄯݖఒြപ߅֥ᇩބ֣ੈᄝმ֞ڄགൈಏೂՎգĤฐ࣮ఃᇏჰႮਟਟሹሹđ၂۱ᇗေ֥ჰၹࣼ൞ఒြಌكڄགၩ്ބڄགaາࠏܵ൭؍đمࡐჩಖطᇀ֥າࠏbೂݔඪᇩ֥කວഉॖၛႨಖটྙಸđପહ֣ੈ֥໙ีđหљ൞ఃሧࣁޑ׳໙ีđᄵВਔႏఒြ֥ࠢӁြঔᅦބሧЧᄎቔaҍༀڄགٝٓބ߄ࢳ֩ٚ૫෮թᄝ֥р؊ބಌཊbၹՎđႏఒြหљေᇿၩ॥ᇅڄགđቓ֞ٝߑႿໃಖđܱׄ٤ਆ่ğ൮༵ႏఒြܵᆀေඎ৫হܥ֥ڄགܵၩ്đఃՑေࡹ৫ປ֥ఒြڄགุܵ༢bطᄝఒြ෮ေ૫֥ؓ۲ᇕڄགᇏđҍༀڄག֥॥ᇅބٝٓؓႏఒြ֥భބؿᅚऎܱၩၬb෮ၛေ۴ऌఃྙӮჰၹࠣݖӱđᇅקཌྷႋ֥ڄགܵҦđࢆ֮າݝӱ؇b૫ؓҍༀڄག๙ӈҐႨ߭хڄགa॥ᇅڄགaࢤ൳ڄགބٳڄག֩Ҧbఃᇏ॥ᇅڄགҦॖࣉ၂҄ٳোđο॥ᇅଢ֥ٳູყٝྟ॥ᇅބၝᇅྟ॥ᇅbభᆀᆷყ༵ಒקॖିؿള֥ാđิԛཌྷႋծീđٝᆸാ֥ൌ࠽ؿളĠުᆀ൞ؓؿള֥ാҐ౼ծീđ࣐ਈࢆ֮ാӱ؇b൧ӆࣜ࠶ᇏđ০ႨҍༀۗۆቔႨԔࠢሧࣁࣉྛڵᅏࣜႏ൞ఒြؿᅚ֥ႵིࣥbՖնਈ֥ఒြڵᅏࣜႏൌ২ٳ༅đఒြࣜႏथҦാ༂aଢሧaીႵࣉྛ൙భᇛૡ֥ҍༀٳ༅ބ൧ӆטđ൞ᄯӮڵᅏࣜႏാ༂֥ჰၹb 3. ࡆ఼ҍༀࠃ֥ڄགܵ ൧ӆࣜ࠶่ࡱ༯đԔሧࠃ൞၂۱ఒြളӁࣜႏࠃ֥ఏׄđܵծീാ֒߶Ԕࠢሧࣁ֥ႨིၭऎႵޓն֥҂ಒקྟđႮՎӁളԔሧڄགbఒြԔࠢሧࣁ౻֡Ⴕਆնোğ၂൞෮Ⴕᆀሧđೂᄹሧঔܢaඥު০ٳ֥ᄜሧbؽ൞ࢹೆሧࣁbؓႿ෮Ⴕᆀሧطđ҂թᄝߎЧڱ༏໙ีđሧࣁॖӉ௹ႨaሱႮᆦđఃڄགᆺթᄝႿႨིၭ֥҂ಒקྟഈbطؓႿࢹೆሧࣁطđఒြᄝ౼֤ҍༀۗۆ০ၭൈđൌྛڵᅏࣜႏطࢹೆሧࣁđࡼ۳ఒြջটೞാӊᅏି৯֥ॖିބ൬ၭ֥҂ಒקྟbఒြ๙ݖԔሧࠃ౼֤ሧࣁުࣉྛሧ֥োႵᇕğ၂൞ሧളӁཛଢđؽ൞ሧᆣಊ൧ӆđ൞ሧഅસࠃbಖطđሧཛଢѩ҂ିӁളყ௹൬ၭđՖطႄఏఒြ႔০ି৯ބӊᅏି৯ࢆ֥֮҂ಒקྟbೂԛགྷሧཛଢ҂ିο௹Ӂđم౼֤൬ၭĠࠇෙӁ҂ି႔০đّطԛགྷđ֝ᇁఒြᆜุ႔০ି৯ބӊᅏି৯༯ࢆĠࠇෙીႵԛགྷđ႔০ඣޓ֮đ০ੱ֮Ⴟၿྛ௹վॻ০ੱĠࠇ০ੱෙۚႿၿྛվॻ০༏ੱđ֮Ⴟఒြଢభ֥ሧࣁ০ੱඣbᄝࣉྛሧڄགथҦൈđఃᇗေჰᄵ൞࠻ေۍႿࣉྛڄགሧၛࠆ౼ӑح০đႻေक़ڛଢুܴބવགᇶၬđ࣐ॖିх૧ࠇࢆ֮ሧڄགbᄝथҦᇏሔ൬ၭྟaڄགྟa32
ંႏఒြ֥ҍༀڄགა॥ᇅ ໗ࡲྟ֥ቋࡄቆކđࠇᄝ൬ၭބڄགᇏุགྷ໗ࡲྟჰᄵbఒြҍༀࠃֻ֥۱ߌࢫ൞ሧࣁ߭൬bႋ൬ᅬॻЇওࠏ߶ӮЧčӈႨႵࡎᆣಊ০༏൬ೆіൕĎaႋ൬ᅬॻܵӮЧaߊᅬാӮЧbႋ൬ᅬॻࡆགྷࣁੀԛđෙఒြӁള০đಖطѩໃఒြ֥གྷࣁᄹࡆđّطఒြᄎႨႵཋ֥ੀሧࣁׇڱໃൌགྷ֥০ඥषᆦđࡆགྷࣁੀԛbၹՎđؓႿႋ൬ᅬॻܵđႋࡹ৫໗ק֥ྐႨᆟҦđಒקग़֥ሧྐ֩ࠩѩܙఒြ֥ӊᅏି৯đಒקކ֥ႋ൬ᅬॻб২đࡹ৫ཧ൲ᄳᇅb൬ၭٳ൞ఒြ၂Ցҍༀ࿖ߌ֥ቋުߌࢫb൬ၭٳЇওթ൬ၭބٳܢ༏bթ൬ၭ൞ঔնܿଆ֥ሧࣁটჷđٳܢ༏൞ܢתҍӁঔն֥ေđਆᆀ࠻ཌྷ৳༢Ⴛཌྷ؛bఒြೂݔঔᅦ؇ॹđཧ൲აളӁܿଆۚؿᅚđླေเᇂնਈሧӁđඥު০ႋն҆ٳႨbೂݔ০ੱޓۚđطܢ༏ٳ֮Ⴟ၂קඣđࣼॖି႕ཙఒြܢௐࡎ۬đႮՎྙӮఒြ൬ၭٳഈ֥ڄགb ሸഈ෮ඍđఒြᄝࣜႏܵᇏđေࡹ৫ҍༀາࠏყࣞᆷѓุ༢đࡆ఼Ԕሧ௹aሧ௹aሧࣁ߭൬ࠣ൬ၭٳ֥ڄགܵđҌିൌགྷఒြིၭቋն߄b čඹĎປڄགܵᇅ؇ 1. ᇅקԩڄག֥॓࿐ܵٚم ႋ൬ᅬॻ൞ᄯӮሧࣁ߭൬ڄག֥ᇗေٚ૫đႵсေࢆ֮ఃӮЧb఼ູ߄ႋ൬ᅬॻܵླҐ౼ၛ༯ծീğࡹ৫໗ק֥ྐႨᆟҦđಒྐग़֥ሧྐ֩ࠩđܙग़֥ӊᅏି৯đಒקކ֥ႋ൬ᅬॻб২đࡹ৫ཧ൲ᄳᇅbԩݺ൬ၭٳđ൬ၭٳЇওթ൬ၭބٳܢ༏ਆٚ૫đթ൬ၭ൞ঔնܿଆটჷđٳܢ༏൞ܢתҍӁঔն֥ေđؽᆀ࠻ཌྷ৳༢Ⴛཌྷ؛đсྶሸކॉ੮đԔ࡙ܤb 2. ҕࡆҍӁЌགđࡹ৫ڄགࠎࣁ ປڄགܵᇅ؇൞ᆷ۲ࠩҍༀ҆๙ݖؓڄག֥ಪ്ބޙਈđᇶԩڄགđᇅקၛቋഒ֥সݻٮࠆ֤ఒြνಆđളӁԛቋ؟সӁ֥॓࿐ܵᇅ؇bູਔЌᆣളӁࣜႏࠃ৵࿃ᆞӈࣉྛđ҂൳ၩຓᄙݝാ֥႕ཙđႋࠒࠞҕࡆҍӁЌགࠃđఒြᄝാᆭު֤֞сေ֥ҀӊbఒြીႵປ֥ڄགܵᇅ؇đࠧ۱љস൭؍ޓ༵ࣉđ၂֊ႮႿሱಖᄙݝࠇၩຓ൙ܣطാđࣼ߶ఒြѝႿӁb૫ਢҍༀڄགđԢਔ߭хڄགđ॥ᇅڄགຓߎႋھࢤ൳ڄགބٳڄགđᆃࣼླေᄝࣜ࠶ഈࡹ৫ڄགࠎࣁđؓॖିؿള֥ാҐ౼ყٝծീđ࣐ਈࢆ֮ാӱ؇b ҕॉ໓ངğ [1] ഒđཬဉ. ซҍༀາࠏყࣞٳ༅ᆷѓ֥ಒקѓሙ[J]. ࣁವ॓࿐đ2000č1Ďğ16-17. [2] ܤཫν. ఒြҍༀყࣞ༢֥ܒࡹ[J]. ҍࣜંđ2000č7Ďğ65-71. Financial risks and control methods of private enterprises WANG Di-hua Abstract: With the pace of reforms and opening-up speeding up, private enterprises have become the new force suddenly and have been developed dramatically. Furthermore, they have made great contribution to solve the employment problem in the labor market, flourish economy and make the consumption of people be convenient. However, all sorts of imperfect lying in the financial management of private enterprises have become the main factors of the cause of the financial risk. Therefore, only by strengthening the control of financial risk we can promote healthy development in private enterprises. Key words: private enterprises; financial risk; risk control čᄳщࠠğဗᖺᄉaޱဉᄉaսཕaமঢ়Ď 33
