非对称信息与会计舞弊——安然事件给我们的启示

Asymmetric Information and Accountancy Cheat --Inspiration from Enron Affair

文章试图从非对称信息的角度来对安然事件进行反思,分析安然公司提供虚假会计信息的手段、原因,并从事件中得出解决上市公司信息不对称的包括完善公司治理结构、建立信息非对称条件下的诚信机制、强化注册会计师的独立性、充分发挥媒体监督机制在平衡信息对称的作用等可能措施的启示。

Reviewing Enron affair from asymmentric information angle, this paper analyzes means and causes of Enron Corporation offering false accountancy information, and suggests four possible measures of solving this problem of asymmetric information in public list corporation, which include to consummate the corporate governance structure, establish the asymmetric information credit mechanism, strengthen CPA's independence, and lets media supervise mechanism play a role in balancing symmetry information.