The Valukas report sheds a huge spotlight on potential accounting and risk management problems at Lehman and is a potential roadmap for regulators looking to prevent another Lehman-like collapse.

With the increasing of environmental problems in modern society and as the core of environmental accounting, environmental cost management is also received extensive attention.

This thesis has given solvents of standard management of fund accounting, problems and solvents of fund and account design and fund control ways in daily accounting.