正如其他商业失败一样，安然公司的倒塌吸引了社会各界对会计职业、会计职业的公众责任及其在金融市场中的作用的广泛关注。我们认识到一个强有力的、勤勉、有效的会计职业是财务报告体系的重要组成部分，是保持资本市场的投资者信心的基础。我们非常看中我们的责任。

　　问题是广泛而复杂的。当出现商业失败或公众信心动摇时，资本市场中的所有参与者都有责任积极寻求理解问题的核心并找到有意义的解决措施。我们鼓励其他市场参与者进行详细自查并采取重要行动。

　　在一起共事的五大会计师事务所承诺，我们将尽我们的谨慎和智谋评估设计出一种能够披露对投资者来说为重要事件的方法。我们还承诺，将针对从现在的事件中获得的教训采取进一步行动。

　　强化财务报告

　　我们正在为改进针对集团和特殊目的交易的披露指南，诸如与能源合同有关的市场风险等问题向证券交易委员会提出具体建议。我们将和业界同仁一起在年底公布这些建议并争取在2001年年报中让投资者看到这些额外信息。

　　在更大范围内，我们将与证券交易委员会合作，它已经着手进行使我们早已过时的财务报告系统更加现代化的工作。一直以来，财务报告披露多而无用，许多其他信息而不仅仅是收入信息有必要予以披露，看起来落后的定期财务报告已经没有能力传递价值和风险方面的信息。

　　会计准则制定程序相对于今天的经济非常笨重且缓慢，我们将和他人一起，找到使这个系统更加通畅和现代化的方法。

　　提高审计效率

　　面对现在竞争性的商业环境，我们正准备在考虑现在的报告周期时评估那些对财务报告编制者、审计机构和审计人员都非常重要的风险因素。

　　去年，独立审计效率小组提出了有关提高审计效率的全面报告。其中的许多建议已经实施，其他建议正在考虑之中。我们承诺将适时执行。

　　我们从现在的事件中吸取了很多教训，我们将和业界同仁一起评估自律监管体制。我们认识到会计职业必须保持投资者的信心。自律无论对于投资者、会计界还是金融市场都是有好处的，我们知道改革是必须的。我们将用正确的方法使我们的饿工作得到提高。

　　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