Enron Corporation

Secondly , this article refers to the litigation caused by Enron Corporation bankruptcy as its case .

其次，本文引用美国安然公司破产引起的诉讼作为本文的案例。

We must draw a lesson from Enron Corporation , dialectical analysis of conglomerate integration are put forward .

笔者认为，我国企业必须吸取安然公司的经验教训，辩证地分析混合一体化战略对自身的适用性，并结合企业经营条件和发展现状谨慎地选择和实行此战略。

Tracing to its source was caused by strategic mistake of conglomerate integration of Enron Corporation .

究其原因，主要是由安然公司实行混合一体化战略失误造成的。

Independence is the soul of independent audit . The collapse of Enron Corporation has raised much concern about independence from professional circle , investors and the public .

独立性是审计职业的灵魂，而安然公司的轰然倒塌使独立性这一永恒的话题再次成为职业界、投资者和公众关注的焦点。

The bankruptcy of Enron corporation in USA created the highest record of bankrupt in the history of USA in 2001 , which caused enormous losses to American economy .

2001年的美国安然公司破产案创下了美国历史上最大的企业破产记录，给美国经济造成了巨大损失。

New changes have occurred in the corporations structure of stock rights and management rights in contemporary capitalist nations , evidenced by more recent changes in the mechanism of governance after the Enron Corporation Affair .

当代资本主义国家股份公司在股权结构和经营权方面发生了新的变化，特别是安然事件后公司治理机制也出现了一些新的变化。

The " Case of Enron Corporation " has brought great negative influence on the international stock market and the auditing field of the accounting , Which results in deep introspection and reflection for the issues of the financial supervision .

安然事件给全球证券市场、会计审计界带来了难以估量的负面影响，引起人们对财务监管问题的深刻反省和思考。

In this paper , Enron corporation bankruptcy is connected with earnings management in order to make earnings management become a real concept , and this paper reveals the current significance of Enron case by analyzing causes of Enron Corporation 's bankruptcy .

本文将安然公司的破产与盈余管理联系起来，从而使盈余管理更具有一个实际概念，并通过分析安然公司的破产原因，揭示它的现实意义。

Enron Corporation 's falseness in its financial affairs has aroused a great worldwide stir , thus chartered accountants are confronted with trust crisis . So it is most urgent to strengthen the auditing functions and raise the auditing quality .

安然公司财务造假案引起世界轰动，注册会计师面临诚信危机，强化审计功能、提高审计质量成为当务之急。

Since the last mid-90 , Many multinational corporations which have prominent positions and excellent achievements from all over the world , such as Enron Corporation , Bank of Bahrain , WorldCom Communications , Lehman Brothers and so on , have bankrupted overnight , which made the world shocked .

自20世纪90年代开始，许多世界范围内成绩卓著、地位显赫的大型跨国公司如安然能源、巴林银行、世通通讯、雷曼兄弟等一夜之间突然倒闭，令世人震惊。

Since the Enron Scandal , corporation frauds have become focus to all enterprises in the word .

自安然事件以来，企业舞弊已成为世界各国关注的焦点。