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The Enron story: you can fool some of the people some of the time ...

机译：安然的故事：您有时可以欺骗某些人...

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There will be different views held on the importance and the implications of the Enron case. One view may be that it is just another corporate bankruptcy, albeit of the seventh largest company in America, and, while we might feel sorry for them, the unlucky shareholders invested on the understanding that share prices can go up as well as down. Another view might be that the collapse of Enron raises much more profound issues that have threatened to undermine our basic trust in an economic system and must lead to a reappraisal of how parts of that system work. This latter view was expressed by Senator Olympia J. Snow (Republican, Maine) at the hearing of the Senate Commerce Science and Transportation Committee into the collapse of Enron (12th February 2002): 'It certainly shows that corporate corruption can have a profound influence in undermining the public's confidence in the underpinnings of our economic institutions.' (quoted in the New York Times, 13th February 2002) It is interesting to note in Table 1 that, of the seventeen Directors, seven are being sued for insider trading and six had a trading or sponsorship relationship with Enron. The implications are that the stewardship of major public corporations is a public trust. We share that view. Enron's business was built on market trust and the extent to which market analysts are culpable is an interesting point. Enron employees who knew that something was wrong may have trusted the analysts to get it right, believing that 'they must know something that we don't'. It is always possible of course that the investors and analysts may have promoted a business that they did not really understand, any caution submerged under aggressive accounting and financial manipulation.
机译：对于安然案的重要性和影响将有不同的看法。一种观点可能是，这只是另一家公司破产，尽管它是美国第七大公司，尽管我们可能为他们感到遗憾，但不幸的股东却对股价上涨有跌有加投资。另一种观点可能是，安然公司的崩溃引发了更为深刻的问题，这些问题有可能破坏我们对经济体系的基本信任，因此必须重新评估该体系各部分的运作方式。参议员奥林匹亚·斯诺（Olympia J. Snow）（缅因州共和党）在参议院商业科学和运输委员会对安然倒闭的听证会上（2002年2月12日）表示了后一种观点：“这肯定表明公司腐败可以产生深远的影响破坏公众对我们经济机构基础的信心。” （引自《纽约时报》，2002年2月13日）。在表1中值得注意的是，在十七名董事中，有七名被起诉进行内幕交易，六名与安然有贸易或赞助关系。其含义是，大型上市公司的管理是公众信任。我们同意这一观点。安然（Enron）的业务建立在市场信任的基础上，市场分析师应受的责难程度是一个有趣的观点。知道某事出了问题的安然公司员工可能已经信任分析人员将其改正，认为“他们必须知道我们不知道的事”。当然，总是有可能投资者和分析师推动了他们并不真正了解的业务，而在谨慎的会计和财务操纵下，任何谨慎的想法都被淹没了。

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