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1(LearningObjectives)1.2.3.()4.()5.6.7.8.Seagate12StephenLuczoSeagate1032.41227Quantum121050001215Micron3196053CypressCabletron600Windows98(20003Windows2000)Windows95981999OraclePeterBurrowswithGaryMcWilliams,PaulC.Judge,RogerO.Crockett,andbureaureports,“HighTech:‘There’sSomethingWrongOutThere,’”BusinessWeek,December29,1997,pp.38-40.Reprintedbyspecialpermission,copyright©1997byTheMcGraw-HillCompanies,Inc.19971.121.1.1•••1-11.1.2()Harley-Davidson199716()7.728.16()19971.74()131-1()1.2(1)(2)(1)(2)1-21.2.141.2.21-21.2.31.2.3.1.2.415•••••••SECIRSEPA••••••••••••••••1.32141.3.1••••••••()1.3.26100000()12()10000012$12000$100000100000$112000()19971.0475001-1()()[1]17[1]FASB(Norwalk,Conn.,1978),p.481-32•()•()•(1-4)2()()1.3.31-4()1-4()191.4(Procter&Gamble)19971.4.1••(CEO)•(CFO)•()••••1-5101-51.4.2[1][2]1997•10••[3]111[1][2][3]1997()(CEO)()()(CFO)1250=()1-61-61.4.3()()1.5:1.5.1GAAPGAAP•••••113(FASB)(SEC)(FASB)FASBFASB()FASBFASB••()•••FASBFASBFASBSEC(SEC)SECFASBSECFASBSECSECSECSECFASB14GAAPGAAPGAAPRalstonPurina1997LLP19971.5.2FASBSEC(AICPA)AICPACPAAICPAFASBFASBAICPA(IMA)IMA(IIA)1297IIAIIA(AAA)AAAAAAAAA1.5.3•11516•••()CPACPA402000AICPA150120~125CPAIMAIIACMACIACPAAICPAAICPAAICPACPAIMA••••BRutgersRutgers()(1)(2)(3)(4)1.6.1CPA()CPACPACPA1.6.2(CFO)CFO()181.6.3(GAO)GAOGAO(IRS)IRSSECFASBSECSECSECFBIFDIC()1.6.41.6.51.6.6119123()4()5()(AICPAIMACIAAAA)6FASBSECFASBSECSECAICPAIMAIIAAAA7(CPACMACIA)820()2121accountingsystemAmericanAccountingAssociationAmericanInstituteofCPAsFASBauditbalancesheetbookkeepingcashflowprospectsCertificateinInternalAuditingCertificateinManagementAccountingCertifiedPublicAccountantcostaccountingexternalusers()financialaccountingFinancialAccountingStandardsBoardfinancialforecastgenerallyacceptedaccountingprinciplesgeneral-purposeinformationGovernmentAccountingOffice221.a.b.c.d.2.a.b.c.d.3.a.b.c.incomestatementInstituteofInternalAuditorsInstituteofManagementAccountantsintegrityinternalauditinginternalcontrolstructureInternalRevenueServiceinternalusers()managementaccountingreturnofinvestmentreturnoninvestment()SecuritiesandExchangeCommissionstatementofcashflowsstatementoffinancialpositionTaxaccounting123d.4.a.b.c.d.5.a.b.c.d.6.a.b.c.d.7.a.b.c.d.8.a.CPAb.c.d.9.a.b.c.d.10.a.b.c.d.1.2.3.4.245.6.7.8.9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.24.25.26.27.28.29.30.31.32.33.CPACMACIA34.35.(FASB)36.(SEC)37.38.39.40.1.1LO1[1][1]LO1(LearningObjective1)11.111251.2LO3,4a.b.c.HencyJamesd.e.1.3LO3a.b.c.d.1.4LO6a.b.c.d.1.5LO6a.FASBb.AICPAc.SEC1.6LO3181.7LO3,4,5,7a.b.c.d.e.f.()g.h.i.261.8LO6a.b.c.d.e.f.1.9LO3,4a.b.c.1.10LO4a.b.c.1.11LO6()a.b.c.1.12LO5a.b.c.1.13LO5a.b.c.1.14LO7a.b.1271.15LO8MariaAcostaKenzoNakaoHelenMartinAnthonyMandellaCentralAcostaNakaoIBMMartinMandella()1.16RUsLO3,5ARUsa.b.c.d.RUs19961.1LO680Chrysler1.2LO3,4a.b.1.3LO2a.b.c.1.4LO7IMA[1]1.1LO6,7[1]B28a.RutgersRutgers!()1.b2.d3.d4.c5.a6.c7.c8.a9.b10.d