美国次贷危机的财务透视以及对我国企业的启示  

The Financial Perspective on American Subprime Crisis and Its Implication for Our Enterprises

作　　者：杨政[1] 涂建明[1] 黄中生[1] 

机构地区：[1]南京审计学院会计学院,210029

出　　处：《会计研究》2009年第10期32-35,共4页Accounting Research

摘　　要：本文从企业财务的角度透视由美国次贷危机引发的全球性金融危机,指出在危机的产生和发展中,理财观念过于激进,理财工具功能的过度创新,以及财务激励机制的消极面和财务监管的弱化,对于众多的金融企业陷入财务困境,具有关键性的影响。本文的分析说明了金融危机对我国许多企业影响较小的原因,对促使我国企业保持理性的财务行为具有借鉴意义。The paper analyses American subprime crisis and the sequent global financial crisis in financial perspective,arguing that some factors really work vitally in introducing the crisis which drove many financial enterprises into financial distress in USA,such as the radical future-oriented financial notions,excessive innovation on the financial tools,the negative side of financial incentives system,and the weakness of financial regulation.The paper provides the reason why our enterprises are away from crisis,and the necessity of rational financial behaviour.

关 键 词：次贷危机 财务困境 财务监控 风险管理 

分 类 号：F837.12[经济管理—金融学] F279.2