“安然公司”破产原因之我见

My Opinions on the Causes of Enron Corp.'s Bankruptcy

以美国“安然公司”为例,介绍了安然公司的基本概况,指出构造特殊目的实体、进行关联交易、将未来不确定的收益计入本期收益(即会计造假)是安然公司破产的主要原因。

This paper introduces the general situation of American the bankruptcy of Enron Corp. are constructing the special purpose e Enron Corp., and points out that the main causes of ntity, making the associated trade, and putting the future uncertain profit into the current return （that is the accounting imitation）.