Based on the event of Enron Company accounting fraud by Anxinda Certified Public Accountants, this paper rationally reflectes the present accounting situation of listed companies, deeply analyzes the accounting fraud of listed companies from the angle of accounting practice and puts forward the corresponding countermeasures for perfecting the modern accounting and auditing system in China.%本文就安达信会计师事务所替安然公司会计造假事件，理性反思上市公司会计现状，从会计实务的角度对上市公司会计造假问题进行深入剖析和探讨，针对完善我国现代会计、审计制度提出相应的对策。
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