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美国安然公司于2001年12月2日正式申请破产,这意味着在美国500强公司中排名第7、连续6年被《财富》杂志评为“最富创新能力”的超级公司安然,从此成为历史。安然事件在创下许多令人瞠目的记录的同时,也给现行的会计财务审计体系带来极大的冲击。剖析和反思安然事件,有助于我们从中吸取经验、教训,避免盲目照搬外国经验,重蹈覆辙。本文主要以公司治理为分析出发点,通过剖析安然公司案例,探讨如何提高我国公司独立董事的独立性,以改善我国公司的治理结构。
Enron Corp. filed for bankruptcy on December 2, 2001, meaning Enron, the seventh largest U.S. 500 company and the most innovative company ever for being the “Most Innovative” by FORTUNE magazine for six years in a row, became history. Enron incident set many eye-catching record at the same time, but also to the current accounting and financial audit system to bring a tremendous impact. Anatomy and reflection on Enron help us to draw lessons and lessons from it and avoid blindly copying foreign experiences and repeating the same mistakes. This article mainly analyzes the starting point of corporate governance. By analyzing the case of Enron, this article discusses how to improve the independence of independent directors in our country and improve the corporate governance structure in our country.