提供的文本讨论了特殊目的实体和表外安排的使用，并将其与安然公司的财务实践进行了类比。它表明这些方法被用来掩盖财务现实。 AI
排序理由 该条目讨论了以安然公司为例的财务策略，但缺乏具体细节或明确的主题，不符合其他分类。
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安然式财务策略面临审查
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"Like Enron, they’re using special purpose vehicles, or off-balance sheet arrangements such as legally distinct subsidiaries, as a way to make their financial r
"Like Enron, they’re using special purpose vehicles, or off-balance sheet arrangements such as legally distinct subsidiaries, as a way to make their financial reporting look healthier than it actually is — often a glaring sign that something is deeply amiss behind the scenes." ht…