安然事例分析

1、In oil and gas company is the United States Houston gas company and O mahas natural gas company combine to form, it was the United States and the number one energy traders, but in the December 2001 declare bankruptcy, wh at causes the modern myth burst?The enron event, the unit of the accountants pr

2、ofessional ethics is the cau se of the enron events main reason.First, the unit accounting practitioners in interests, driven by the lack of g ood faith. We know that, since the enron collapsed since the founding of the c ompany has served in the enron external audit work, in that the CSRC for enr o

3、n after investigation, destroyed a large number of data, which are against the accounting professional ethics. Slowly the company internal accounting supervis ion is not perfect, not formed a good supervision mechanism, and led to some problems. Second, the accounting concept of legal system is not

4、enough, lack of internal control, there are some black case work. In the process, do not ta ke into account the social consequences and its social influence. Third, enron a nd government keep a delicate relationship, in the enron bankruptcy and before and after the U.S. government was frequent conta

5、ct. Enron general employees because the company executives will draw money lost their life savings.There is no doubt, enron event has become the financial fraud and audit fai lure of the classical case history of accounting, it is worth thinking. From th e accounting audit and company management poi

6、nt of view, enron event has taught us is profound, also gave us a lot of enlightenment. After reflection we came to the conclusion that:How to ensure the independence of auditdon,t too worship market forces, the folk self-discipline is not the be st choiceneither superstition American corporate gove

7、rnance modes, nor apotheos is independent directors.Not only emphasize the system arrangement, and ignore the comprehensive integrity educationdo not have blind faith in the big five”, the big five audit quality is not always reliable.Establish and perfect the legal system, strengthen government reg

8、ulation.(2)nron event is mainly due to the lack of accounting professional ethics,the accounting professional ethics, it is to point to in the accounting profess ional activities should follow, the embodiment of the accounting professional c haracteristics, adjust the accounting personnel in the acc

9、ounting activities by the formation of the relationship between the behavior principle and normative summation, it is general social morality in the accounting business activities or the concrete embodiment. Accounting professional ethics nature should inclu de two aspects: one is the accounting per

10、sonnel professional way”, namely acco unting personnels professional skills, technology. Professional skills and tec hnology refers to the accounting personnel engaged in accounting work should ha ve the necessary knowledge, methods and skills. The second is accounting person nel career DE”, namely

11、accounting personnels professional quality. Accounting personnels good professional ethics can adjust the accounting professional in ternal, accounting profession and other professional, between the accounting pr ofessional and social various social relations between, regulating the economic order,

12、and to promote the development of social productive forces and the impr ovement of the quality of human civilization. Accounting personnels profession al skills, technology is the foundation, the professional quality is fundamenta l.Accounting professional ethics as a social moral construction as a

13、componen t part, that is to perfect the social moral system, is an important aspect of t he advanced culture, is also an important content of building a well-off societ y in the new century, speed up the reform, opening up and modernization constru ction pace, achieving the strategic goals of the th

14、ird step important premise. Therefore, to strengthen the accounting professional ethics connotation in the new period, a deep research and analysis to the promotion of the accounting pro fessional ethics construction, improve accounting personnels professional acco mplishment and quality, have impor

15、tant practical significance.From enron event, 一 learned a lot, know the importance of compliance to pr ofessional ethics. We should not only follow the accounting professional ethics, but also actively comply with professional ethics, professional ethics as a re alm of life, a life value, a soul rig

16、id” constraint. Can the social needs and daily life will work in professional ethics sublimation is a kind of dedication, will dedication as ethical behavior consciously, as a kind of glory and happ iness, and a higher level, a deeper sense of happiness.Later I was engaged in accounting and related

17、work must be strict with them selves abide by professional ethics, deeply loves the labor of duty, be loyal t o their duties, be honest in performing official duties, strictly abide by prof essional ethics; Careful study of the states financial and economic policy, la w, familiar with financial syst

18、em; The positive study accounting business, mast er professional knowledge, grasps the accounting methods; Obey the law and disc ipline, adhere to the principle, the implementation of the relevant accounting laws and regulations, safeguard the interests of the state, boycott all violate the law and

19、discipline, corruption theft behavior, accountability, a oys peopl e, do not be afraid of retaliation; Physical condition can adapt to the require ments of the job.In recent years, our country similar enterprise financial false, the certi fied public accountant malpractice events happened frequently

20、. Prime minister z hu rongji twice warning do not do false account. Visible integrity is the f undamental industry engaged in accounting the most important is that strengthen th e certified public accountant professional ethics educationSociety calls moral and credit, when the huge economic interest

21、s and seriou s ethics a collision, only to make balance tend to ethics安然石油天然氣公司是美國(guó)休斯頓天然氣公司和奧馬哈的安然天然氣公司合并組成的， 它曾是美國(guó)乃至全球的頭號(hào)能源交易商，但在2001年12月宣告破產(chǎn)，究竟是什么原因?qū)е?這一現(xiàn)代神話的破滅呢？在安然事件中，單位會(huì)計(jì)人員的職業(yè)道德是導(dǎo)致安然事件發(fā)生的主要原因。第一， 單位會(huì)計(jì)從業(yè)人員在利益的驅(qū)使下，缺失了誠(chéng)信。我們知道，安達(dá)信自安然公 司成立以來(lái)就擔(dān)任安然公司的外部審計(jì)工作，在得知證監(jiān)會(huì)對(duì)安然公司進(jìn)行調(diào)查后，銷(xiāo)毀了 為數(shù)眾多的資料，違背了會(huì)計(jì)職業(yè)道德。冉冉公司內(nèi)部

22、的會(huì)計(jì)監(jiān)督也很不完善，沒(méi)有形成一 個(gè)良好的監(jiān)督機(jī)制，導(dǎo)致了一些問(wèn)題發(fā)生。第二，會(huì)計(jì)法制觀念不夠，內(nèi)部控制缺失，出現(xiàn)一些暗箱操作。在這一過(guò)程中沒(méi)有考慮到社會(huì)后果及其社會(huì)影響。第三，安然公司和政府保持一種微妙的關(guān)系，在安然公司破產(chǎn)前后還與當(dāng)時(shí)美國(guó)政府 接觸頻繁。安然公司的一般雇員因?yàn)楣靖吖軅儗㈠X(qián)抽走，失去了他們一生的積蓄。毫無(wú)疑問(wèn)，安然事件已經(jīng)成為財(cái)務(wù)舞弊和審計(jì)失敗的經(jīng)典案例而載入史冊(cè)， 值得會(huì)計(jì)界深思。從會(huì)計(jì)審計(jì)和公司治理的角度看，安然事件給予我們的教訓(xùn)是 深刻的，同時(shí)也給我們?cè)S多啟示。反思后我們得出這樣的結(jié)論：（1）既不應(yīng)夸 大獨(dú)立審計(jì)在證券監(jiān)管中的作用。（2）不要過(guò)分崇拜市場(chǎng)的力量，民間自

23、律不 見(jiàn)得是最佳選擇（3）既不要迷信美國(guó)的公司治理模式，也不可神化獨(dú)立董事。（4）不能只重視制度安排，而忽視全方位的誠(chéng)信教育（4）不要迷信“五大”， “五大”的審計(jì)質(zhì)量不總是值得信賴(lài)。安然事件主要是由于會(huì)計(jì)職業(yè)道德的缺失，所謂會(huì)計(jì)職業(yè)道德，是指在會(huì)計(jì)職業(yè)活動(dòng)中 應(yīng)遵循的，體現(xiàn)會(huì)計(jì)職業(yè)特征，調(diào)整會(huì)計(jì)人員在會(huì)計(jì)活動(dòng)中所形成的相互關(guān)系的行為原則和 規(guī)范的總和，是一般社會(huì)道德在會(huì)計(jì)業(yè)務(wù)或活動(dòng)中的具體體現(xiàn)。會(huì)計(jì)職業(yè)道德本質(zhì)應(yīng)該包括 兩方面內(nèi)容:一是會(huì)計(jì)人員的“職業(yè)之道”，即會(huì)計(jì)人員的職業(yè)技能、技術(shù)。職業(yè)技能和技術(shù) 是指會(huì)計(jì)人員從事會(huì)計(jì)工作時(shí)應(yīng)具備的必要知識(shí)、方法和技能。二是會(huì)計(jì)人員的“職業(yè)之德”， 即會(huì)計(jì)人員的職業(yè)品