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在安然破产所带来的一系列连锁反应中,人们往往会忽视该事件的本质。如果说安然的崩溃证明了什么的话,那就是为每股盈余进行管理的企业将会遇到大麻烦。这并不是新观点,但是安然事件是如此雄辩地证明了盈余管理的弊端,从而迫切要求我们找出这个通病的药方。即使“关注”也是重大失误安然管理层并不讳言他们对每股盈余指标的钟爱,这一点我们可以从他们的2000年年报摘要中看出:“安然聚焦(laser-focused)于每股盈余,而我们希望公司强劲的盈余表现
In a series of chain reactions brought about by Enron bankruptcy, people often neglect the essence of the incident. If Enron's collapse proves something, then companies that manage their earnings per share will be in big trouble. This is not a new idea, but the Enron affair so eloquently proves the shortcomings of earnings management and urgently urges us to find out the remedy for this common problem. Even if “concern” is a major mistake Enron management does not deny that they love the earnings per share indicators, which we can see from their summary of 2000 annual report: "Enron-focused on earnings per share, And we want the company to have a strong earnings performance