安然事件的反思——对安然公司会计审计问题的剖析

Abstract

本文首先介绍导致能源巨擘安然公司崩塌的会计审计问题 ,在此基础上探讨安然事件对美国会计准则制定和注册会计师监管模式的影响 ,最后从会计审计和公司治理等角度总结安然事件的启示。

This paper first analyzes the accounting and auditing issues underlying the collapse of energy giant Enron Corporation. Potential impacts on the setting of accounting standards and the regulatory framework of CPA in the U.S.are then discussed. This paper concludes with a summary of the implications of the Enron Event from the perspectives of accounting, auditing, as well as corporate governance.