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2001年10月,世界能源巨人安然被曝出财务丑闻,2002年1月,安然彻底崩塌,宣布破产。这个巨人在“春风得意马蹄疾”时戛然而止,轰然倒下。是什么导致了它的猝亡?其最直接、最致命的原因就是来自于它自身财务管理的失控。安然通过复杂的财务结构,肆无忌惮地虚构巨额利润,隐匿债务。而这个复杂的财务结构就是安然财务做假的关键。安然利用层层控股的方式,发展了3000多个子公司和合伙公司,用最少的资金达到数量巨大的融资目的。
In October 2001, the world’s energy giant Enron was exposed financial scandal, in January 2002, Enron collapsed completely and declared bankruptcy. The giants halted in the “Springfield proud horseshoe disease”, crashing down. What led to its sudden death? The most direct and most deadly reason is that it comes out of its own financial management out of control. Enron fictitious huge profits, hidden debt through the complicated financial structure. And this complex financial structure is the key to Enron financial fraud. Enron has used more than 3,000 subsidiaries and partnerships to develop a large number of financial instruments with a minimum amount of funds.