On Legal Adjustment Of Economic Crime Act

Recent years, coupled with the development of market economyand the expansion of the social division of labor, audit, capital rating,and other intermediary behaviors develop fast in modern economy. Tosome extent, these behaviors play a role of a supervisor, so, they arousegeneral attention.The sources magnate of U.S.A., Enron Corp., suddenly went intobankruptcy because of its financial scandal in 2001.In this affair,Andersen Accounting Firm, one of the top five accounting firms of theworld; disintegrated in this "Enron affair" because of its illegal audit,collusion and judicatory nuisance. "Enron affair" and "Andersen affair",aroused deep thinking of the economic circle and jurisprudential circle.In the field of theoretical research, recently, research of theseproblems in the economic circle mainly deals with the legal obligationsof CPA (Certified Public Accountant), scholars rarely analyze orresearch them as an independent sort of behaviors according to theircommonness.This article considers, audit, capital rating and other similarbehaviors should be seen as an independent sort of behaviors, that is thebehavior of economic appraisal and attestation. The behavior ofeconomic appraisal and attestation has its characters such asintermediary, specialty, independency, profit-making and credited. Onovercoming the market failure and the government failure, it has itsspecial function. I think the legal character of the behavior of economicappraisal and attestation should be an "intermediary superficialbehavior".This article has the following four parts:The first part mainly discusses the legal orientation of the behaviorof economic appraisal and attestation. This is the precondition and thebase of the research of the behavior of economic appraisal andattestation. This part firstly defines the connotation and extension of the behavior of economic appraisal and attestation. Secondly, this partsummarizes the characters of the behavior of economic appraisal andattestation, such as intermediary, specialty, independency, profit-makingand credited. Again, this part discusses the function of the behavior ofeconomic appraisal and attestation on overcoming the market failure andthe government failure. Lastly, this part summarizes the legal charactersof the behavior of economic appraisal and attestation, as an"intermediary superficial behavior".The second part mainly introduces the legal adjustment of thebehavior of economic appraisal and attestation abroad. This part firstlyintroduces the legal reform of the U.S.A after the "Enron affair". Then,it introduces legal adjustment of the behavior of economic appraisal andattestation of EU and other countries or areas, and some internationalorganizations.The third part mainly discusses necessity of the legal adjustment ofthe behavior of economic appraisal and attestation, and the basic contentof the legal adjustment of the behavior of economic appraisal andattestation. This third part firstly analyzes the necessity of the legaladjustment of the behavior of economic appraisal and attestation.Secondly, it introduces the concrete content of the legal adjustment ofthe behavior of economic appraisal and attestation, including the guidingby the law and the supervision by the law.The fourth part mainly discusses the problems of the legaladjustment of the behavior of economic appraisal and attestation in ourcountry and their countermeasures. Firstly, this part analyzes theproblems of the legal adjustment of the behavior of economic appraisaland attestation in our country, then, base on these problems, it bringsforward several countermeasures.