美国安然事件的经济背景分析

本文分析美国证券公开发行公司如安然披露欺诈财务信息的经济背景。财务作假既不是孤立的也不是偶然的现象。财务作假的关键问题产生于经济环境。首先 ,今天美国经济中生产、流通、分配和消费四个主要环节失去了相互制衡的作用 ;其次 ,不论美国的上市公司制度和公司治理都存在若干缺陷。

The Analysis of Economic Background of Enron Incident

This paper analyses the economic background on disclosing fraudulent financial information from some America's Public Companies such as Enron.The financial frauds are neither isolating nor fortuitous phenomena.We must research their essence.The key problems of financial fraud are based on economic environment.The first,now the main links of American economy e.g.production,circulation,distribution and consumption fail to condition each other.The second,some weakness exist both in the system and governance of Americas public companies.