安然事件对美国注册会计师行业的影响及启示

安然事件对美国的金融市场和注册会计师行业产生了巨大影响。2002年，美国政府通过了一系列法案来加强对注册会计师行业的监管。通过分析美国政府的成立公共公司会计监督委员会；审计业务和非审计业务分离；加大对舞弊行为的处罚力度3项具体措施，并且结合我国的实际情况，提出了建立社会监管体系。完善并明确注册会计师职业道德基本准则，建立严格的民事赔偿制度和加大刑事处罚力度等一些解决我国类似问题的方法。

The influence of Enron affairs to certified accountant profession in the United States and its enlightenment

Enron affairs produced great influence on the financial market of the United States and certified accountant profession in 2002. The government of the United States passed a series of bills to supervise the certified accountant profession: establish Public Company Accounting Oversight Board; separate audit business from non-audit business; enlarge punishment degree to the embezzlement behavior. Based on the governmental concrete measures in the United States some methods are proposed to resolve the problems in our country similar to the United States' in the light of the actual condition in China:establish the social supervising system; perfect and definite basic standard in morals in certified accountant profession; establish the.strict indemnification civil case system and enlarge punishment degree to criminal behavior.