论会计信息失真——美国安然案例分析

On False Information of Accounting——Study in Enron’s Case

会计信息失真的原因较多,主观造假引起的会计信息失真是最主要、最直接的原因。会计信息失真的治理不是某一方面所能完全解决的,需要监管部门、中介机构、市场、经营者等多方协调配合、综合治理。

Although the reasons for false information of accounting can be specified in many places, subjective fake making is its most representative and direct reason. The problem of false information on accounting cannot be solved merely by one sector, but needs supervision sector, medium agency, market, and businessman to cooperate harmoniously and treat it in a comprehensive way.