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Enron Jeff Skilling24

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Enron Jeff Skilling24

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    1. Enron??????? Jeff Skilling???24? 2006?10?23? BBC Chinese.com

    2. ????????Jeff Skilling??19??,23????????????24?4????,??????????????Jeff Skilling??????????? ??????????(WorldCom)??????(Bernard Ebbers),???????????????25????

    3. ?ENRON???????????? 2006/10/23????????????(Sim Lake)????????Enron????Jeff Skilling (??52?)????????24??4?????,???Enron?????4,500??????,?ENRON????????????? ?30?45??????,????Skilling????????,????????????

    4. Enron???????????????????,????????????????21000?????,???????310????

    5. Enron????????? 5/25 Jeff Skilling????Enron??????Kenneth Lay?2006?5?????? J. Skilling????28???,???19?????? ??,J. Skilling???????????20??30????? Kenneth Lay????6???????,?????7??????????

    6. 2006/5/25 Enron?????- Kenneth Lay ???????????????

    7. ???Kenneth Lay ???????????? ?????????????? ??????,???????????????????????,?????, ???????????? ?????????(?????,?????????????)??????????????? ????????????,????,????,???????

    8. ?????? ????????,?80???90??????????????Harken Energy Corporation????????????????????????(???????????????)??Patrick Wood??????? Wood?????????????????????,?????????? ???????,?????????? ????????????????????,????????,?????????

    9. ???Kenneth Lay

    10. CEO-Jeffrey Skilling 1990???Enron 2001?2???CEO 2001?8??? ????????????????????????????????

    11. ???Andrew Fastow ???????????????,?????????????????????????? CFO??:Fastow 1999??????????? ???????,??????Skilling ,2006/9/26???????

    13. ?????????????? 2001?12????????Enron????????????????(scandal),??????? ?????????????????

    14. ????

    15. Enron?? ???????????,????????????? ??:??????? ????:????40????,????????????,?3500????? ??:??????2???? 2000?,????655???,?????1,000???,??????????

    16. Enron??? ???????????(????????)?????(?????????????????)??????????,???????????????,??????????????? ??????(Wholesales Services) ????(Energy Services) ??????(Broadband Services) ????(Transportation Services) ??

    17. Enron??? 1996????6??Fortune???????????????? 2000?,???????????????????????????????????,??????????????????????

    18. Enron??? 1983?,??????????(Houston Natural Gas) 1984?,??(Kenneth Lay) ??????CEO,???????(Inter North)????,????Enron Corp,??37500??????????

    19. 1987/1?????????????????????? 1987/4??????????????????????,??????,?????,????,????????????????????????,?????????????,??????,????????? 1987/10???????,??$10??????Muckleroy??,????,????10??????1.4?,???????,??,????????????????,??????????,????,????????,????????

    20. ???? ?????80?????????????? 1989?,???(Jeffrey Skilling) (??????????) ??????,????????(Gas Bank)??? ???“???????”????????,??????????????,???????????????

    21. ??mark-to-market????? 1991/6/11????????(SEC)??? mark-to-market?????,???????????????????? ?????????,????????????????????????????????????,????????(????????,???????,?Enron??????) 1992/1/30??????????mark to market?????

    22. ???????? ????????????????????????????“??”?? ????????????????????????,???????“???”? ???????????????????????????????,?????????????????

    23. ???????? 1991????????????? 1992?,????????????????,?????????????????? 1992?,Enron???????????????????????“????????”??“????????”????,Enron????????????????

    24. ??-??(Dabhol)???? 1992,?????????,??????28??? 1999,?????????,?????? 2000,??????,???????,?????,???????????????,?????? 2001?,??????????????????,????????????

    25. ??????????????? 1999/5/24?????????????(Belden) overbook??????,?????,???????700???? ?????????(deregulation),?????????? ????????????????,???????????? 2001/1?????????????????$2.54??

    26. ?????????? 2000/5/5 Enron????????????????,???????????????,? Death Star & Get Shorty????? 2000/5/12?????????????,???????,???????????(??50%) 2000/5/22??????????????(CA ISO)??????,??????????? 2000/6/12????????????,????,?????????,????????,??????

    27. ??-?????(Azurix)????? 1998?,?????????(Wessex)????? ????,????1999?6??????,??????????????? ???????????,?????? 2001,?????????????

    28. ?????? 1999?11?Enron online???? ?????????,????????????????????????????????,???????15??????? ?????????????????????????

    29. ????SPE?????? 1999/6/28??????????????????(?????),????????????LJM1????,????????????LJM1?????????????(??),?????????????? 1999/9/16??????????????,?????????????LJM2????????????,?????????LJM2??????????????LJM???????,????LJM? 1999/10/13??????LJM2????

    30. ?????? 2000/1/19 J. Skilling?????????????????(EES)????? 2000/1/20 ???????????? ,????????????????????,?????????,??,??????26%,????????67.25?? ??10???,???18,000??????,?????????????? 2000/7??????????????????,??????(video-on-demand) 2001??2?????????1.09???

    31. ???? 1999??2001?7???,????????,????????1,730??,??11????(???????????,???????) 2000/8/23????????????,??90??,????$700?;??????????????????????? 2000/12/13???????????Skilling?????,??????????

    32. ???? 2001/2/5-14 ????????????????????????????mark-to-market?????,????????(intelligent gambling) 2001/2/14 Fortune??McLean(The Smartest Gay in the room???)??????? Skilling: [Enron ?????] Skilling ?: [??????(Accountant)]

    33. ??????????? 2001/2/15??????????????????????????????,?????????????????,????????? 2001/2/19????????????????????????????? 2001/3??????(Bass,CPA)????? 2001/4/17??????????????,????????????

    34. ???????? 2001/5/17?????????????? 2001/6???????????????deregulation,???????????????,????????? 2001/7/13???????????,???? 2001/8/13?????????????????,???personal reason(??????)

    35. ???? 2001/8/14 Lay???????? 2001??????,Enron????,10?16????????,?????6.18???,?????????? 2001/10/22???????????????????????? 2001/10/23??????????(Arthur Anderson)???????????????????,?????, Lay?? Fastow 2001/10/24 Lay? Fastow??

    36. Enron???? ? 2001/11/8???????????????,?????? 1997~2000???????5.91??? 2001???????????12??? 1997~2000???????????5.61??7.11?????? ? ??????????????????????,???????400??????130???????????????(????)

    38. Dynegy?????? 2001/11/9????80????????Enron 11/27 S&P ???Enron?????????????, Enron??????85%,?0.61??,Enron???????????????39??? 11/28 ?????????? 11/29 Dynegy??????Enron??? 11/29 ???????Enron????????

    39. 12?2??????? 2001?12?2????????,????????11?(Chapter 11)???,????????? ???????,??????????11????,????????????????????????,???????,????????????

    40. 2001/12/4?????????????? 2001/12/12????????????????????????,???Enron??????????????????,??????Enron????????????? Enron????

    41. ??????

    42. ????????? ???????? 1997????Enron???? ???????????,????????,?????? ?????????????,????2001????????5?2????,?????(2?7??)????????,??????????????? ?????????????????????????????????

    43. ?????? 2002/1/15?????????????? 2002/1/23?????????????? 2002/1/25 Vice Chairman / Cliff Baxter?????? 2002/8/31????????????????????,85,000??????,$90????????

    44. ????? 2006/2/22 ????Melinda Harmon???????JP???????????????66????????????????? ??:???JP????????????Enron??????????????????470???

    46. Enron??????????? * ????????????????. * ????????(???????????) * ???? * ??????????????????? * ???????. * ????????? * ??????(pipeline-capacity)?? * ?????? * ??(weathef)????? * ????????(internet bandwidth-capacity)????? * ?????????????? * ??????? * ???????????????????????????????

    47. Enron??????SPE?? ????????????SPE (Special Purpose Entity)(??????) ???????????????? ????? ?????????????

    48. ???? A??????????SPE ?SPE?3%?????? ??:A?????????????????SPE????????B??

    49. Enron?????SPE?? ???????? ?????? ?????? ????????,???????????????,??????,????????????

    50. Enron??????SPE?? Enron????1997??2001??2????????,?????SPE????????? Enron???3????????????????,????????(LP)?SPE? (1) Chewco Investment (2) Joint Energy Development Investments (3) LJM Caymen

    51. ????? ??? ??88?,????????89.5????100.5?,??????12%? 86????????????17,000???,??????? ??????????????????????

    52. ????? ??? ???????:????,????,?????????? ?????????????10?????????,?????????????? ??????????????????,???????????? ??????:?????,????????????????????,???????????

    53. ??? ??????????????????DVD LAB INC.?DYNAMIC?LANDWORLD????????,????????????????,????????????? ?????????????,?????????,???????????????????????,?????????,??????????

    54. ??? ?????????????,???????????,??????????????,?????????,????????,????????,????,?????????,??????????,???????

    55. ??? ??????????????????????,???????????????? (ECB)????????? (GDR),???????????,???????????????????????? ??????????,??????????,??????????????

    56. ??? ????????????????????,????????????,?????????141???????,????????,?????????????,??????????,???????????70????

    57. Enron???????? ????:????????;?????????????,??????;????? ????:?????????????,????????????,????????????? ????:??????????,?????????,?????????? ???????:??????

    58. Enron?????????? ?????:???????,?????????,?????????? ??????:????????,?????? ?????????:???????????,?????????????,?????

    59. ??????? ?????????????????(Arthur Andersen LLP) ??????????,???????? ??????????????????,?????????????,?????????,???MBA???????????? ?????????????????,?????????????

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