安然公司爆发丑闻后，美国一位议员称安然“抢劫银行”，安达信提供了抢劫用的“车辆”，而安达信审查安然公司的会计师大卫·邓肯则是驾驶这辆车的驾驶员。那么，安然是怎样“抢劫银行”的呢?从目前掌握的资料来看，特殊目的实体(special purposeentity，以下简称SPE)是安然的 After the Enron scandal broke out, a member of the U.S. Security Bureau called Enron “bank robbery,” Andersen providing a “vehicle” for robbery, and David Duncan, Andersen’s accountant for Enron’s review of Enron, driving a car. So, Enron is how to “bank robbery”? From the information available at the moment, the special purpose entity (special purposeentity, hereinafter referred to as SPE) is safe