| 安然会计造假机制分析 |
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| 引用本文： | 杨春然.安然会计造假机制分析[J].财会通讯,2006(5). |
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| 作者姓名： | 杨春然 |
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| 作者单位： | 山东理工大学法学院 山东淄博255049 |
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| 摘 要： | 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。这些欺诈性的会计方法有使用备考利润,以掩盖公司的真实的经营业绩;利用特殊目的实体,掩盖债务和不良资产,实施利润欺诈;按市计价法操纵利润等。
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| 关 键 词： | 安然 会计造假 备考利润 按市计价法 |
Analysis on Enron's Accounting Fraud Mechanism |
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| Yang Chunran.Analysis on Enron''''s Accounting Fraud Mechanism[J].Communication of Finance and Accounting,2006(5). |
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| Authors: | Yang Chunran |
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| Abstract: | Enron's debacle is the result of business failure. In order to cover the fact, the company has taken a series of fraud measures includes using pro forma earnings and not to make the real financial performance open, using SPE to cover its liabilities and bad assets and mark-to-market to manipulating earnings. |
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| Keywords: | Enron Accounting fraud Pro forma earnings Mark- to- market |
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