安然公司造假案信誉.ppt

安然造假案 Enron An overview of Enron Company Profile Enron Corp. (Enron Corporation): originally one integrated gas and electricity company in the worlds largest in North America is the number one natural gas and electricity wholesale vendors. Founded in 1930 and headquartered in Houston, Texas. Who is a city located in Houston, Texas energy companies. 1985, InterNorth buy rival Houston Natural Gas Company, and renamed Enron (Enron). The companys total revenue in 1996 reached $ 13.289 billion, net income of $ 584 million, total assets of $ 16.2 billion. After two Enron case False start - oil scandal: Market day accounting principles he company gradually serious losses Short company California power problem The last fight False start - oil scandal he company gradually serious losses Investment in broadband costly losses $ 1 billion investment in India Daha plant Enrons 1997 acquisition of a small cable company --- Portland General Electric California power problem Enron became the target of public criticism, is considered to be the collapse of the California electricity market, the primary responsibility After a few years the United States surplus electricity, electricity price decline. It also caused people to Enron outlook pessimism. Three reasons analysis of the Enron case Enron official to the bankruptcy court for bankruptcy protection, bankruptcy assets listed in the list of up to $ 49.8 billion, becoming the largest bankruptcy in US corporate history * * * 2015.3.13 1.An overview of Enron 2.After two Enron case 3.Three reasons analysis of the Enron case Auditors Woytek and Beard found the companys bank records show that millions of dollars in payments made by Enrons accounts included two named Louis Borget and Thomas Mastroenis personal account of the。 Market day accounting principles Day market accounting principles to allow Enron to future profits at the signing date of settleme