安然事件

安然事件后CPA业务的新发展

Recent Development of CPA Business Since the Enron Scandal

由于会计稳健性是会计信息的一个重要特征，有助于改善契约效率，（Watts，2003a），并且在安然事件之后已经成为公司和会计师事务所的一种风险管理策略（Krishnan，2007）。

Because accounting conservatism can enhance contract efficiency ( Watts , 2003a ), and is used as a strategy of risk management by companies and audit firms after Enron scandal ( Krishnan , 2007 ) .

二十一世纪初，安然事件的发生带来了《萨班斯&奥克斯利法案》（SOX法案）。

Early 21st century , Enron happened to bring the Sarbanes-Oxley Act ( SOX Act ) .

安然事件这一丑闻曝光之后，美国出台了Sarbanes-Oxleyact（萨班斯法案），其中一部分内容是对上市公司的内部控制的信息做出了强制性披露的规定。

After the Enron , the U.S. introduced Sarbanes-Oxley Act ( SOX ), which asks all of listed companies to disclose the information about theirs internal control .

安然事件是一个金融与能源相结合的典型案例。

Enron is a typical case of finance and energy combination .

你们美国不是也出现了安然事件了吗？

In the United States , you have the problem of Enron Corp.

安然事件是公司经营失败的结果，为了掩盖这种失败，公司采取了一系列的具有欺诈性的会计方法。

Result Business Enron 's debacle is the result of business failure .

由安然事件引发我国审计执业的新思考

On the Effect of " Enron Event " on China 's Auditing Practice

安然事件后，人们开始关注一个名词信息透明度。

After Enron , People began to pay attention on Transparency of information .

审计独立性与注册会计师监管体系&基于安然事件的思考

Auditing Independence and Regulation System of CPA : Thoughts on the Enron Affair

但安然事件表明资产证券化潜在的风险是巨大的。

But Enron Affair tells that there are huge potential risks in Asset securitization .

安然事件对我国会计准则制定基础的影响

" ANRAN Affair " about Basic Theory of Constituted accountancy Standard in our Country

美国安然事件的经济背景分析

The Analysis of Economic Background of Enron Incident

安然事件的发生，促使人们关注并思考财务报告、审计准则、监管方式、大型企业对公司治理的质量等方面的问题。

Enron incident made people concern and think over some accounting problems in existence .

第三部分介绍安然事件。

Part three introduces " Enron case " .

频繁发生的会计造假案（如美国的安然事件，中国的银广厦事件、琼民源事件、猴王事件等），使有的会计信息使用者对会计信息的有用性产生怀疑。

These Incidents make some user to suspect whether accounting information is useful to them .

安然事件后的各方反应

Responses of Different Parties to Enron Collapse

对安然事件的反思

Profound Considerations about the Enron Event

安然事件这样的丑闻让我们明白在商业上诚信是多么的重要。

Enron-like scandals have really driven home the point about how important ethics is in business .

自安然事件之后，美国所揭示出来的一系列财务欺诈案，使股票期权这一激励机制受到质疑。

After the event of enron , a series of financial swindles have been revealed in American .

自安然事件以来，企业舞弊已成为世界各国关注的焦点。

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

安然事件被编成书，拍成电影，编成话剧并成为受托过失与欺诈的代名词。

Enron was turned into books , films , a play and a byword for fiduciary failings and fraud .

2002年，美国发生了安然事件、世通事件等一系列重大的财务舞弊事件。

In2002 , a series financial fraud events happened in USA , such as Enron Event , the WorldCom bankruptcy .

美国安然事件引发了新一轮公司治理改革浪潮，董事巨额薪酬问题举世瞩目。

The Enron failure is the beginning of new corporation governance reform , in which the excess director compensation is one focus .

第二阶段从2001年安然事件发生至今，这是高质量准则制定模式的研究探讨阶段，其结果将增加会计准则制定模式的全球共识。

In the second stage begining from the Enron Affair in 2001 , the enacting model of high quality accounting standards was discussed .

在美国一系列财务欺诈案件为全球所关注，其中安然事件最为典型。

In America , a series of financial fraud cases among which Enron incident is the classical one have been attracting global eyes .

在安然事件这一大背景下的美国、日本均出台了新的立法，而英国也出台了立法建议白皮书。

In a post-Enron world , the US and Japan have both released new legislation and the UK has released a draft bill .

2001年安然事件发生后，注册会计师的审计独立性问题引起了整个国际社会的重视。

After the " Enron Event " in 2001 , the independence of CPA has caused the attention of the whole international community .

由于安然事件的影响，安达信会计师事务所宣告解体，这些重大事件给美国和世界注册会计师行业带来了巨大的冲击。

Owing to the Enron event , the Andersen CPA firm collapsed , such events had crucial influences on American and world CPA industry .

以安然事件为代表的一系列美国财务欺诈案引起了人们对会计准则制定的诸多争议。

A series of financial fraud cases on behalf of the notorious Enron scandal brought about the controversy pertaining to the setting of accounting standard .