雷曼兄弟事件中的会计问题及启示  

Study on the Accounting Issues and Implication of Lehman Brothers' Bankruptcy

作　　者：袁敏[1] 朱荣恩[2] 

机构地区：[1]上海立信会计学院,201620 [2]上海财经大学,200433

出　　处：《会计研究》2010年第10期26-33,共8页Accounting Research

基　　金：上海立信会计学院资助项目(编号1139IC09KJYJ07;CXY0902)的阶段性成果;上海市教育委员会重点学科建设项目资助;项目编号:J51701

摘　　要：2008年9月15日美国第四大投行雷曼兄弟宣告破产,其中暴露出来的风险管理、公司治理、会计政策选择等问题受到广泛关注。本文在介绍投行的回购业务和会计处理的基础上,重点介绍了雷曼兄弟面临的资产负债表压力和回购政策选择,并在分析回购105交易的会计处理及相关问题后,从会计原则的遵循、高管的诚信、信息披露的完善和中介服务水平的提高等方面总结了雷曼事件的启示。Lehman Brothers Holdings Inc.,the fourth largest investment bank in USA,went into bankruptcy on Sep.15,2008.Some issues such as risk management,corporate governance and accounting policies selection become the hot topics.This paper analyzes the repo transaction that invest bank used to finance its funds and introduces related accounting treatment.Based on this,we state the balance sheet pressure and repo policy that Lehman Brothers faced and the accounting issues,then discuss the potential impact of repo 105 transaction.This paper concludes with a summary of the implications of Lehman Brothers event,including complying accounting rules,as well as management ethics,information disclosure and agency service improvement et al.

关 键 词：雷曼公司 回购105交易 会计处理信息披露 启示 

分 类 号：F830.42[经济管理—金融学]