由於美國的次貸風暴現在影響了全世界,所以本文對其作了簡要的回顧,然後,環繞金融的可沖銷虛性,論述了資產負債結構的合理性。 The author made a brief review on the American subprime mortgage credit storm which had affected the economy of the whole world. He discussed the reasonableness of assets and liabilities structure around the cancellable emptiness of finance.