由安然事件引发的对上市公司会计信息披露的思考

Ponderation Caused By Enron Accident on Publication of Accounting Information by the Listed Companies

本文介绍了导致安然公司崩塌的会计问题。并从公司治理结构、注册会计师聘任制度等方面,剖析了上市公司披露虚假信息的原因及在中国的资本市场如何加以防范。

The article first puts forward the accounting problems which lead to the collapse of Enron Company. And based on the company management structure, the hiring system of the registered accountant and so on, the writer thoroughly explains the reasons why the listed companies issue false information, and how to keep a lookout in Chinese capital market.