基于财务与会计视角审视美国次贷危机的成因与启示

Cause and Inspiration from American"Sub-prime Mortgage" Crisis Based on the Finance and Accounting View

2007年爆发于美国的次级贷款危机对全球经济产生了深刻影响,次贷危机形成的原因及教训值得人们深思。本文在追溯美国次贷危机的根源及梳理危机传导链的基础上,从财务与会计角度剖析次贷危机的成因,并就应对次贷危机提出两点思考。

Sub-prime mortgage crisis in the United States had a profound impact to the global economy, The reasons and a lesson of Sub-prime mortgage crisis will be worthy of thinking deeply. This paper firstly traces the root causes and Carding the transmission chain of Sub-prime mortgage crisis in the U.S. then analyzes the cause of formation of Sub-prime mortgage crisis from the financial and accounting view, and and put forward two points to response Sub-prime mortgage crisis.