会计视角下的《大空头》：房地产泡沫危机与财务风险
Journal: Economics DOI: 10.32629/ej.v9i3.3488
Abstract
为探究中国房地产市场潜在泡沫的会计诱因与财务风险管控路径,本文以金融电影《 大空头》次贷危机为背景,基于会计学视角,结合国家统计局相关数据,从会计信息披 露、金融工具计量、信息鉴证等维度分析房地产市场金融泡沫的形成诱因,剖析当前 我国房地产市场投资失衡、资产负债率高、信贷资产减值等财务风险现状。研究发 现,会计信息失真、财务审核缺位、杠杆管控失效等问题是房地产泡沫累积的核心会 计诱因,据此提出严控信贷核算、优化资产配置等针对性财务风险管控策略,为房地 产市场健康发展提供会计领域的实践支撑。
Keywords
房地产；会计学；财务风险管理；金融泡沫危机；大空头
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