美国经济繁华背后隐藏着华尔街巨大金融风险,内潜着资本市场利益博弈中内控缺失。文章拟以华尔街金融帝国的昨天与今天为技术线路,通过分析研究华尔街金融风暴的深层次原因,从财务管理角度,探索在资本市场利益博弈中实现有效内控和风险防范的思路,以期达到资本高效安全流动、利益博弈协调均衡和防控风险的目的。 Behind the thriving American economy lies the huge financial risk hidden on Wall Street, and the lack of internal control in the game of interest in the latent capital market. Based on the analysis of the deep-seated causes of the Wall Street financial crisis, this article intends to explore the ideas of effective internal control and risk prevention in the game of interest in the capital market from the perspective of financial management in order to achieve the capital-efficient Safe flow, balance of interest game and prevention and control of risk.