The so-called "financial statement scandal" involving Enron, the 7th biggest company in the U.S., not only represented an enormous loss to its investors, but also resulted in the disintegration of Arthur Andersen, one of the world's top 5 accounting firms. The scandal had a serious impact on the securities market as well as the accounting system, and for a while the market was inundated with books and articles on how to analyze financial statements, uncover financial statement frauds, or see through accounting tricks. As these articles contained detailed discussions relating to means of "window dressing" financial statements, this issue will not be discussed here. Instead, the author will provide a few comments concerning the so-called "accounting scandal" from the point of view of a practicing accountant and auditor.

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│經歷│ 

• 資誠聯合會計師事務所(PricewaterhouseCoopers Taiwan)所長 
• 國立台灣科技大學管理學院兼任教授 
• 國立清華大學科技管理學院兼任教授 
• 總統府司法改革國是會議(2017年)委員 
• 中華公司治理協會常務理事 
• 中華民國高等專門職業考試典試委員

│學歷│ 

• 東吳大學會計學研究所碩士
• 美國賓州州立Bloomsburg大學企管碩士 

│專長│ 

• 公司治理與企業經營實務 
• 家族企業經營及傳承規劃 
• 企業財務資訊解析及運用

│著作/合著│ 

• 租稅法 (顏慶章、薛明玲、顏慧欣合著，2010年) 
• 企業併購策略與最佳實務 (財團法人資誠教育基金會，2011年) 
• 35歲，為什麽還沒被重用 (大立文創, 2014年)

│榮譽│ 

• 台灣科技大學管理學院兼任教師教學優良獎 (2020年)
• 清華大學科技管理學院傑出教學獎 (2014年) 
• 東吳大學建校110週年傑出校友 (2010年) 
• 經濟部中小企業處金書獎【企業上市(櫃)成功實務】

│Experience│ 

• Chairman of PricewaterhouseCoopers Taiwan 
• Professor, National Taiwan University of Science and Technology, School of Management 
• Professor, College of Technology Management, National Tsing Hua University 
• Member of the Presidential Office National Congress on Judicial Reform Committee (2017) 
• Director, Corporate Governance Association in Taiwan 
• Member of the Committee in charge of the examination affairs and qualification screening for professional and technologies, Examination Yuan

 │Education│ 

• Master of Accounting, Soochow University 
• MBA, Bloomsburg University, Pennsylvania, U.S.A.

│Specialities│ 

• Practices of corporate governance and business management 
• Family business management and succession planning 
• Analysis and application of financial statements

│Publications│ 

• Tax Law (Coauthors: Ching-Chang Yen, Albert Hsueh，Huai-Shing Yen， 2010) 
• Strategies and Best Practices of Business Combination  (PricewaterhouseCoopers Education Foundation. 2011) 
• Build up your irreplaceable role by 35 years old. (Mega Idea Co., Ltd., 2014) 

│Honors│ 

• National Taiwan University of Science and Technology Excellent Teaching Award of School of Management (2020)
• National Tsing Hua University Outstanding Teaching Award of College of Technology Management (2014) 
• Soochow University 11oth Anniversary Outstanding Alumni Award (2010) 
• Golden Publication Award: “Successful IPO, in the Listed and Over-The-Counter Markets” bestowed by Small and Medium Enterprises Administration, MOEA