论文部分内容阅读
安然事件在国际金融界、会计界和商界引起了极大的轰动———一家一年前市值高达８００亿美元而令世人称道的公司竟在一夜之间申请破产保护。或许这一罪魁祸首就是被华尔街所推崇的金融工具———特殊目的实体（SPEs）。本文拟对SPEs作以下分析。一、特殊目的实体的涵义特殊目?
Enron caused great sensation in the international financial, accounting and business communities - a company one-year-old with a market capitalization of up to 80 billion U.S. Dollars praised the world for bankruptcy protection overnight. Perhaps the culprit is that financial instruments espoused by Wall Street - special purpose entities (SPEs). This article intends to make the following analysis of SPEs. First, the special purpose of the meaning of a special purpose entity?