Enron破产触发政坛地震.ppt

Accounting Theory Objectives: Functions of accounting Characteristics of good accounting information Users of accounting information Characteristics Understandability Relevance Reliability Neutrality Completeness Timeliness Materiality Comparability * * What are the functions of accounting? 1. Reporting 2. Controlling 3. Planning 4. Evaluating What happened to the following companies? W Enron Vivendi Merck Enron破產觸發政壇地震 ? ? 世界第一大能源交易商Enron去年申請破產保護，負債逾300億美元，成為美國有史以來最大宗破產保護案，引起了社會各界的震驚。Enron在交易中涉嫌違規操作、誇大盈利、隱瞞巨額債務、與華盛頓政治圈關係密切等，這些黑箱作業最近一一被捅了出來。 ? ? 被發現做假帳少報支出達38億美元。 默沙東藥廠承認於過去三年，將沒有收到的141億美元(約1100億港元)款項，列入營業額的帳目內，款項佔收入的10%。 Vivendi Universal 去年曾試圖採用不當的會計方法，將出售4億股天空廣播(BSkyB)股份收益提早入帳，涉及金額15億歐元(117億港元) (歐洲傳媒及公用事業巨企) What problems involved in all these companies? If you are the investor, do you think the accounting information offered can satisfy your needs? Why? As an investor, what requirements are necessary in preparing the financial statements that are useful to you? In order to be useful to you, what are the characteristics of good accounting information?