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一、管理会计的丧失导致公司治理失效:雷曼兄弟破产原因的新解释(一)雷曼兄弟破产概况及其各种解释2008年发生的以次贷危机为导火索的金融危机引发了许多企业的破产,其中也包括具有158年发展历史的全球性多元化的投资银行——雷曼兄弟。它在北京时间2008年9月15日宣布破产,并于2012年3月6日正式完成破产重组。这个“百年老店”的破产不仅带给社会巨大的损失,更引起了社会各界对企业如何实现健康发展问题的深思。由于当前对雷曼兄弟破产之谜的解释很多,论文只能
I. LOSS OF CORPORATE ACCOUNTING LEADERSHIP OF CORPORATE GOVERNANCE: A NEW INTERPRETATION OF THE REASON OF LEBMAN BROADCASTING (I) Overview of Lehman Brothers’ Bankruptcy and Various Explanations The financial crisis led by the subprime mortgage crisis in 2008 triggered many Corporate bankruptcy, including Lehman Brothers, a globally diversified investment bank with 158 years of history. It declared bankruptcy on September 15, 2008 in Beijing time and formally completed the bankruptcy reorganization on March 6, 2012. The bankruptcy of this “century-old ” not only brought tremendous social losses, but also aroused the community’s thinking on how to realize the healthy development of enterprises. Due to the current interpretation of the mystery of the bankruptcy of Lehman Brothers, the paper can only