正如其他商業(yè)失敗一樣，安然公司的倒塌吸引了社會(huì)各界對(duì)會(huì)計(jì)職業(yè)、會(huì)計(jì)職業(yè)的公眾責(zé)任及其在金融市場(chǎng)中的作用的廣泛關(guān)注。我們認(rèn)識(shí)到一個(gè)強(qiáng)有力的、勤勉、有效的會(huì)計(jì)職業(yè)是財(cái)務(wù)報(bào)告體系的重要組成部分，是保持資本市場(chǎng)的投資者信心的基礎(chǔ)。我們非常看中我們的責(zé)任。

　　問(wèn)題是廣泛而復(fù)雜的。當(dāng)出現(xiàn)商業(yè)失敗或公眾信心動(dòng)搖時(shí)，資本市場(chǎng)中的所有參與者都有責(zé)任積極尋求理解問(wèn)題的核心并找到有意義的解決措施。我們鼓勵(lì)其他市場(chǎng)參與者進(jìn)行詳細(xì)自查并采取重要行動(dòng)。

　　在一起共事的五大會(huì)計(jì)師事務(wù)所承諾，我們將盡我們的謹(jǐn)慎和智謀評(píng)估設(shè)計(jì)出一種能夠披露對(duì)投資者來(lái)說(shuō)為重要事件的方法。我們還承諾，將針對(duì)從現(xiàn)在的事件中獲得的教訓(xùn)采取進(jìn)一步行動(dòng)。

　　強(qiáng)化財(cái)務(wù)報(bào)告

　　我們正在為改進(jìn)針對(duì)集團(tuán)和特殊目的交易的披露指南，諸如與能源合同有關(guān)的市場(chǎng)風(fēng)險(xiǎn)等問(wèn)題向證券交易委員會(huì)提出具體建議。我們將和業(yè)界同仁一起在年底公布這些建議并爭(zhēng)取在2001年年報(bào)中讓投資者看到這些額外信息。

　　在更大范圍內(nèi)，我們將與證券交易委員會(huì)合作，它已經(jīng)著手進(jìn)行使我們?cè)缫堰^(guò)時(shí)的財(cái)務(wù)報(bào)告系統(tǒng)更加現(xiàn)代化的工作。一直以來(lái)，財(cái)務(wù)報(bào)告披露多而無(wú)用，許多其他信息而不僅僅是收入信息有必要予以披露，看起來(lái)落后的定期財(cái)務(wù)報(bào)告已經(jīng)沒(méi)有能力傳遞價(jià)值和風(fēng)險(xiǎn)方面的信息。

　　會(huì)計(jì)準(zhǔn)則制定程序相對(duì)于今天的經(jīng)濟(jì)非常笨重且緩慢，我們將和他人一起，找到使這個(gè)系統(tǒng)更加通暢和現(xiàn)代化的方法。

　　提高審計(jì)效率

　　面對(duì)現(xiàn)在競(jìng)爭(zhēng)性的商業(yè)環(huán)境，我們正準(zhǔn)備在考慮現(xiàn)在的報(bào)告周期時(shí)評(píng)估那些對(duì)財(cái)務(wù)報(bào)告編制者、審計(jì)機(jī)構(gòu)和審計(jì)人員都非常重要的風(fēng)險(xiǎn)因素。

　　去年，獨(dú)立審計(jì)效率小組提出了有關(guān)提高審計(jì)效率的全面報(bào)告。其中的許多建議已經(jīng)實(shí)施，其他建議正在考慮之中。我們承諾將適時(shí)執(zhí)行。

　　我們從現(xiàn)在的事件中吸取了很多教訓(xùn)，我們將和業(yè)界同仁一起評(píng)估自律監(jiān)管體制。我們認(rèn)識(shí)到會(huì)計(jì)職業(yè)必須保持投資者的信心。自律無(wú)論對(duì)于投資者、會(huì)計(jì)界還是金融市場(chǎng)都是有好處的，我們知道改革是必須的。我們將用正確的方法使我們的餓工作得到提高。

　　英文原文

Statement From Big Five CEOs

　　Copyright © 2001， PR Newswire

　　Joseph F. Berardino， Andersen

　　Stephen G. Butler， KPMG

　　James E. Copeland， Jr.， Deloitte & Touche

　　Samuel A. DiPiazza， PricewaterhouseCoopers

　　James S. Turley， Ernst & Young

NEW YORK， Dec. 4 /PRNewswire/ —— The following is being issued jointly by Andersen， KPMG， Deloitte & Touche， PricewaterhouseCoopers and Ernst & Young：

　　As with other business failures， the collapse of Enron has drawn attention to the accounting profession， our role in America's financial markets and our public responsibilities. We recognize that a strong， diligent， and effective profession is a critically important component of the financial reporting system and fundamental to maintaining investor confidence in our capital markets. We take our responsibility seriously.

　　The issues are broad and complex. When businesses fail and public confidence wanes， all involved in the capital markets have a responsibility to actively seek to understand the core problems and pursue meaningful solutions. We encourage other market participants to engage in self-scrutiny and take significant steps.

　　Working together， our five firms are committing our attention and resources to evaluate and chart a course to address issues important to investors. We are also committed to future action based on insights gained from current events.

　　Enhancing Financial Reporting

　　We are developing specific recommendations to the SEC for improved disclosure guidance on related party transactions， special purpose entities （SPEs）， and issues related to market risks， including those relating to energy contracts. We will work with the profession to submit these recommendations by the end of the year， and urge that this additional information be available to investors in 2001 annual reports.

　　On a broader scale， we will work with the SEC as it begins the process of modernizing our financial reporting system， which is long overdue. Too often， financial statement disclosures are plentiful but may lack meaning. Many different streams of information —— not just earnings —— are needed for informed decision-making， and backward-looking financial statements delivered on a periodic basis no longer are sufficient to communicate real value and risk.

　　The process of accounting standard-setting is too cumbersome and slow in today's economy. Working with others， we will find ways to streamline and modernize the system.

　　Enhancing Audit Effectiveness

　　In light of the current challenging business environment， we are preparing an assessment of risk factors that may be important for financial statement preparers， audit committees and auditors to consider during the current reporting cycle.

　　Last year， the independent Panel on Audit Effectiveness issued a comprehensive report on audit process improvements. Many of the recommendations have been put into place and the others are under active consideration. We are committed to timely implementation. As we learn more from the lessons of current events， we will work with others in the profession to evaluate its self-regulatory mechanism. We recognize that the profession must maintain the confidence of investors. Self-regulation is right for investors， the profession， and the financial markets， and we know that changes are needed. We will work to make the right improvements in a timely way.

　　CONTACT：

　　Michelle Hartz， +1-703-533-1915， for Andersen KPMG， Deloitte & Touche， PricewaterhouseCoopers and Ernst & Young