安然公司要点分析.pptVIP

SOX Act Essentially a response to one cause of the financial irregularities: failure by auditors, SEC,and other agencies to provide adequate oversight. Not clear how SOX Act will prevent misuse of “offbalance-sheet activities” that are difficult to trace. ?Sox Act also does not address other key causes: misaligned incentives (e.g., shift from cash to stock option compensation) focus on short-run profits rather than longerrun profit performance. 安然公司事件 一、安然公司介绍 安然（Enron）原是美国最大能源公司之一，但内部高层运用会计舞弊手段，利用特殊目的个体、资产负债表外交易来掩饰亏损与规避负债的认列，掩饰高达400 亿美元的亏损，直到2001 年案情曝光，才宣告破产。 自安然事件之后，公司治理即成为热门的话题，世界各国也掀起一阵公