نوع مقاله : علمی پژوهشی

نویسندگان

1 دانشگاه تهران پردیس فارابی قم قم

2 دانشگاه تهران - پردیس فارابی

چکیده

شرکت انرون در سال 1985 فعالیت خود را در زمینه تولید و فروش انرژی شروع کرد و به‌سرعت به بزرگ‌ترین شرکت انرژی جهان تبدیل شد. به‌نحوی‌که طی رتبه‌بندی صورت گرفته در سال 2001، رتبة هفتم را در بین پانصد شرکت بزرگ آمریکا به خود اختصاص داد. این در حالی است که پایان حیات این شرکت نیز در اواخر همین سال رقم خورد و آمریکا را با بزرگ‌ترین ورشکستگی تاریخ خود مواجه نمود، که طی آن شمار زیادی سرمایه و یا کار خود را از دست دادند. این مقاله در مقام بررسی و شناسایی عوامل سقوط این‌گونه شرکت‌هاست تا با تدوین هر چه بیشتر قوانین حمایت از حقوق سهامداران، از وقوع موارد مشابه در ایران پیشگیری به عمل آید، و زمینه بازنگری و تحول در قوانین مربوط به حقوق شرکت‌ها در ایران فراهم شود. لذا می‌طلبد ضمن معرفی اجمالی از شرکت سهامی انرون مهم‌ترین دلایل ورشکستگی این شرکت بزرگ انرژی با تأکید بر حقوق شرکت‌های آمریکایی مورد کنکاش قرار داده شود. بخشی از یافته‌های پژوهش بیانگر آن است که تخلفات مالی مدیران، معیوب بودن ساختار درونی شرکت، عدم مدیریت ریسک تقلب، عدم شفاف‌سازی و پنهان‌کاری، حساب‌سازی، بی‌توجهی به حقوق سهامداران و زیر پا گذاشتن اصول و قواعد اخلاقی از عوامل عمده سقوط این شرکت بزرگ انرژی بوده است.

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