本文以安然事件为例讲述了对公司监管及金融监管的问题，并且认为金融体系，以及如何监管它，是极其困难的问题，由此希望更多的国家重视起来，以避免金融危机。
Jonathan C.Lipson: Professor of Law，Temple University—Beasley School of Law.？2008 Jonathan C.Lipson，all rights reserved.Support for the research in this paper was provided by the Clifford Scott Green Chair and Research Fund in Law and a grant from the Education Endowment of the National Conference of Bankruptcy Judges.Please do not quote or cite this paper without the author’s permission.
