对安然事件的反思

Profound Considerations about the Enron Event

分析了安然公司通过建立复杂的关联企业和创建SPE虚构利润、隐瞒债务的手法,并通过对安然事件的反思,指出原则导向为主、规则导向为辅是制定会计准则的大趋势。

This paper analyzes on the means adopted by Enron Corporation to make the fi ctitious profit and hide the debt through establishing the complicated related e nterprise and creating SPE, and through the profound considerations about the En ron Event, points out that relying on the principle guidance while making the re gulation guidance subsidiary is inevitable in formulating the accounting princip le.