一、要塞式资产负债表的由来、构成要素、作用要塞是一个军事术语,特指构筑了永久堡垒工事,准备长期坚守的军事重地。首个把要塞与资产负债表联系起来的人是美国第一银行前货币政策分析师理查德·弗雷德里克斯。使要塞式资产负债表声名远扬的人是美国第一银行首席执行官、摩根大通掌 First, the fortress balance sheet form factor, the role of fortress is a military term, especially to build a permanent Fort fortifications, to prepare long-term adherence to the military power. The first person to link the fort to the balance sheet was Richard Fredericks, the former monetary policy analyst at Bank of America. One of the most influential people on the fortress balance sheet is Chief Executive of First Bank of the United States, JP Morgan Chase