摘要：中国的经济在近几十年的发展是全世界有目共睹，然而，过快的发展让我们忽视了一些必要的细节，若是不解决会成为大患。安然事件就是一个很好的前车之鉴，为了不重蹈历史的覆辙，必须要学会从历史所付出的惨痛代价中总结经验，优点我们必然是要好好学习继续传承下去，不足之处也要及时改正，要用正确的态度积极的面对，看到别人的缺点，总结自己身上所存在的同样的毛病，这样防患于未然才能使我们的经济更快更平稳更健康的发展。会计是企业不可或缺的职位，他们提供的数据对整个企业和外界投资人员的决定起到至关重要的作用。会计数据影响着决策者的决定，影响着外部信息使用者的投资方向和决断，投资者的决断又影响着企业的发展。总的来说，会计人员可能不是企业的核心人员，但是企业的发展是万万离不开真实有效的会计数据的，所以会计信息是十分重要的。本文从总结安然事件会计造假出发，总结安然事件造假的具体手法以及其中的会计违规违法具体事件，并对此对会计行业存在的问题做出总结，同时提出解决方法。从一个即将踏入社会，即将踏入会计行业的大学生角度，对我们的职业生涯做出期许。77921

毕业论文关键词：会计职业道德；会计造假；经济发展；安然事件

Discussion on Enron incident from the perspective of accounting

Abstract: The development of China's economy in the past few decades is obvious to the whole world。 However, the rapid development has made us ignore some necessary details。 If we don't solve it, it will become a big problem。 Enron is a good lesson。In order not to repeat the mistakes of history, we must summarize the experience and learn the painful price from history。 We have to study hard to inherited the advantages, correct inadequacies in a timely manner and use the right attitude to face them。 See the shortcomings of others but also find their own problems also, and nip ped in the bud to make our economy have a more healthy faster and more stable development。Accounting is an indispensable part of an enterprise, and the data they provide is crucial to the decisions of the entire enterprise and the outside investors。 The accounting data influences the decision of the decision maker, influences the investment direction and decision of the external information user, and the decision of the investor influences the development of the enterprise。 Generally speaking, accounting personnel may not be the core personnel of an enterprise, but the development of an enterprise is inseparable from the real and effective accounting data。 Therefore, accounting information is very important。This paper sums up the Enron accounting fraud of Enron。 The specific fraud practices and the specific accounting illegal events are analyzed。 The accounting industry problems are studied, and solutions are brought out。For the college students, about to enter society and the accounting career, we make our career expectations。

Key words: accounting professional ethics; accounting fraud; economic development; Enron event

目录

一、绪论 6

（一） 研究目的与意义 6

（二） 研究现状 7

二、安然事件的分析和总结 8

（一）安然事件概况 8

（二）安然事件的具体造假手法 8

1。创立离岸公司 8

2。把亏损转移到账外 9

3。滥用会计准则