| 安然事件对我国企业会计监管的启示 |
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| 引用本文： | 陈海晏. 安然事件对我国企业会计监管的启示[J]. 价值工程, 2005, 24(7): 121-123 |
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| 作者姓名： | 陈海晏 |
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| 作者单位： | 中国人民武装警察部队学院,廊坊,065000 |
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| 摘 要： | 在全球经济联系日益紧密的今天,美国会计丑闻对我国的会计监管不可避免地会产生一些影响。安然事件是我们理性分析美国公司制度建设和财务管理的典型案例,对于我们致力于完善企业会计监管,以提升公司竞争力提供了有益的启示。
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| 关 键 词： | 安然 破产 会计监管 |
| 文章编号： | 1006-4311(2005)07-0121-03 |
The Enlightenment To Our Country Enterprise Accounting Monitoring From Enron Scandal |
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| CHEN Haiyan. The Enlightenment To Our Country Enterprise Accounting Monitoring From Enron Scandal[J]. Value Engineering, 2005, 24(7): 121-123 |
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| Authors: | CHEN Haiyan |
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| Abstract: | In global economy relation close today, American accounting scandals inevitably affect our domestic accounting monitoring. Enron event is a typical case for us to rationally analyze the American company system construction and the financial control, which provides a benefical enlightenment for our devotion to promote our enterprise accounting monitoring for increasing the competency of the companies. |
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| Keywords: | enron bankruptcy accounting monitoring |
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