会计造假案例分析wanjie.ppt

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1、AccountingfraudcaseanalysisThefactsandconspiracybehindTheUnitedStatesEnronstockCo.,LTDfinancialfraudcase崔艳婷09051074贲柳花09051078侯文颖09051081陈园园09051082曾永祥09122138小组成员CaseDescriptionEnronwasestablishedin1985，Earlymainlyengagedinnaturalgas,oiltransmissionandothertraditionalbusines

2、s,naturalgasandoilofwhichhadtheoperationofthemarketofthe20%，businesstocovermorethan40countriesandregionsallovertheworld.Operatingincomereached100billiondollars,thusbeingtheworld'slargestenergytradersandrankingseventhofthetop500UScompaniesintheFortuneMagazine，becomingthebluech

3、iprecommendedbyWallStreetfinancialanalysts.However,withEnroninOctober16,2001third-quarterlossof$618millionandin1997to2000wereoverstatedbytherelatedpartytransactionsof552millionprofitpublicationofthisseriesofinsiderinformation,Enronshareholderwealthevaporateinstantly,fromthepe

4、akmarketcapitalizationfellto$68billionlessthan$200million,down99.92%。InthecollapseofEnronbuildingtotheglobalstockmarketsandcertifiedpublicaccountantsindustryshock,nolessthanoftheinfluencetotheworldeconomy。Financialdatashow2000year1999year1998yearIncomeofnon-derivativefinancia

5、linstruments935573477475costofderivativefinancialinstruments（9457）（3476）　（638）ThefinancialderivativesMaori（960）3834Financialderivativesgains(orloss）7353384045Otherexpenses（439）　（4549）　（350）operatingprofit95380378netprofit979893703Knowledgeconnection——TheincreaseoftheprofitDe

6、finition：Profit=Income-CostsFromthedefinitionwecanreachaconclusion,therearetwomeanstoincreaseprofit：1.Increaseincome2.ReduceexpensesQuestion：whydoesEnron’searningshavesomuchchangeinthreeyears?DemystifyStatisticsindicatethat，althoughtheincomeofEnron’sunderivativefinancialinstr

7、umentstwofoldnessincrease，theprofitlineardecrease.Andithasappeareddeficitinthe2000.Butfromtheretainedprofitspublishedinthereportforms，theprofitissteady-stategrowth.Thisisthebenefitbroughtfromthederivativefinancialinstruments.Ifgetridofthederivativefinancialinstruments’gains，E

8、nron’soperatingprofitisdeficitforthreeconsecutiveyears.Fromtheinform