2001年的美国安然公司破产案创下了美国历史上最大的企业破产记录，给美国经济造成了巨大损失。
The bankruptcy of Enron corporation in USA created the highest record of bankrupt in the history of USA in 2001, which caused enormous losses to American economy.
前两年几家破产的公司在资产方面比2001年末破产的美国安然能源公司显然要大得多。
Several of the companies that went bankrupt in the last two years were significantly bigger than Enron, in terms of assets, when it collapsed in late 2001.
本文结合美国安然、世通公司的破产案例，就会计诚信缺失现象的“作弊”动机、外部环境、制度制约进行分析。
This paper, by analyzing the bankruptcy cases of two American corporations, Enron and MCI Worldcom, discusses the fraud motives, the exterior environment and the system restriction of this phenomenon.
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