资产负债表和金融崩溃
Spreadsheets and the Financial Collapse
摘要：
我们简要回顾了电子表格的众所周知的风险，弱点和局限性，然后介绍更多。我们回顾并稍微扩展了我们以前的工作，在伦敦金融城的电子表格的重要性和关键性，介绍了无处不在，集中，合法性和传染的概念。我们确定了金融市场的部门，我们认为在2005年是高度依赖于电子表格的使用，并将其与最近的灾难性的财务表现。我们概述了电子表格的作用，在牙买加银行系统的崩溃在20世纪90年代末，然后审查英国金融监管机构的知识，电子表格的风险，在当代金融体系。我们总结了现有的证据，并认为电子表格的使用和最近全球金融体系的崩溃之间存在联系。我们为政府和监管机构提供了一些简单的建议，以减少持续过度依赖不可靠的电子表格的风险。我们总结了一个世纪以来人为错误研究的三个基本教训。
英文摘要：
We briefly review the well-known risks, weaknesses and limitations of spreadsheets and then introduce some more. We review and slightly extend our previous work on the importance and criticality of spreadsheets in the City of London, introducing the notions of ubiquity, centrality, legality and contagion. We identify the sector of the financial market that we believed in 2005 to be highly dependant on the use of spreadsheets and relate this to its recent catastrophic financial performance. We outline the role of spreadsheets in the collapse of the Jamaican banking system in the late 1990's and then review the UK financial regulator's knowledge of the risks of spreadsheets in the contemporary financial system. We summarise the available evidence and suggest that there is a link between the use of spreadsheets and the recent collapse of the global financial system. We provide governments and regulating authorities with some simple recommendations to reduce the risks of continued overdependence on unreliable spreadsheets. We conclude with three fundamental lessons from a century of human error research.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
