一、引 言 虽然距离安然事件的发生已经很长时间了,但是安然事件给理论界和实务界所造成的影响却是无法消除的,人们在不断反思美国会计准则制定体系的同时,更多的是关注会计市场的监管问题。但仅仅从公司外部的角度探讨问题,并没有包容问题的全部。作为一个公司,存在的目的就是实现战略目标,增加公司价值,因此从这个角度出发,如何设计一个有利于组 I. INTRODUCTION Though it has been a long time since the Enron incident, the impact of the Enron event on the theoretical and practical circles cannot be eliminated. People are constantly rethinking the US accounting standards setting system. Pay attention to the regulatory issues in the accounting market. However, merely exploring the problem from the perspective of the outside of the company does not include the full extent of the problem. As a company, the purpose of existence is to achieve strategic goals and increase company value, so from this perspective, how to design a favorable group