安然公司是怎么破产的? 安然公司破产的真正原因是什么

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\u53c2\u8003\u6587\u732e\uff1a
William F.Sharp: Portfolio Theory and Capital Markets,The original edition ,McGram-Hill Companies,Inc.
Zui Bodie,and Robert C.Merton: Finance, First Edition,Prentice Hall,Inc.


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[5] \u53e6\u5916\u4e24\u4e2a\u662f\u8d27\u5e01\u7684\u65f6\u95f4\u4ef7\u503c\u548c\u98ce\u9669\u7ba1\u7406\uff1b
[6] \u8fd9\u4e5f\u7b26\u5408\u6709\u6548\u5e02\u573a\u5047\u8bf4\uff08EMH\uff09\u6240\u63ed\u793a\u7684\u5185\u5bb9\uff0c\u5373\u5728\u5e02\u573a\u4fe1\u606f\u5b8c\u5168\u5145\u5206\u7684\u60c5\u51b5\u4e0b\uff0c\u5f71\u54cd\u8d44\u4ea7\u4ef7\u503c\u7684\u5168\u90e8\u56e0\u7d20\u5df2\u7ecf\u4f53\u73b0\u5728\u8d44\u4ea7\u4ef7\u683c\u4e2d\u3002
[7] \u6307\u4ea4\u6613\u6210\u672c\u4e3a\u96f6\u7684\u91d1\u878d\u73af\u5883\uff0c\u4e5f\u6ca1\u6709\u7a0e\u6536\u6210\u672c\uff0c\u662f\u4e00\u79cd\u7406\u60f3\u5316\u7684\u91d1\u878d\u73af\u5883\uff0c\u73b0\u5b9e\u7ecf\u6d4e\u751f\u6d3b\u4e2d\u4e0d\u5b58\u5728\u3002
[8] \u7f8e\u56fd\u300a\u8d22\u5bcc\u300b\u6742\u5fd72001\u5e742\u6708\u5c06\u5176\u8bc4\u4e3a\u5168\u7403\u6700\u5177\u6709\u521b\u65b0\u7cbe\u795e\u7684\u516c\u53f8\u3002
[9] \u5b89\u7136\u516c\u53f8\u7684\u6700\u5927\u503a\u6743\u94f6\u884c\u662f\u82b1\u65d7\u94f6\u884c\u96c6\u56e2\u3001\u6469\u6839\u5927\u901a\u94f6\u884c\u548c\u7ebd\u7ea6\u94f6\u884c

美国安然公司破产根本原因:持续多年精心策划、乃至制度化、系统化的财务造假丑闻导致公司公信力降低,营业额骤降,资不抵债导致破产。



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