关于推动评估机构做大做强做优的研究报告

为认真贯彻党的十七大关于“规范发展行业协会和市场中介组织”的精神和国务院《关于加快服务业发展的若干意见》（国发[2007]7号）的要求,积极落实财政部领导关于推动资产评估机构做大做强做优的指示,中国资产评估协会在认真总结资产评估行业发展实践,结合国外评估机构以及相关中介行业的经验,并在调查研究的基础上,形成了推动资产评估机构做大做强做优的研究报告。     

规范促服务 管理求发展——《资产评估机构审批和监督管理办法》正式颁布

近日．财政部颁布实施《资产评估机构审批和监督管理办法》（财政部令第64号）。64号令进一步规范了资产评估机构审批行为,加强了资产评估机构监督管理．对于促进资产评估行业健康发展．不断做优做强做大具有重要意义。     

展翅飞翔 迎风而上

7月15日．财政部副部长丁学东在资产评估行业地方协会秘书长培训班上作了专题讲座,明确提出了资产评估行业的发展目标．即：“要建立与我国经济发展水平相称的评估行业;要培育一批与中国企业一起成长壮大的评估机构;要培养一批国内外知名且具有竞争实力的评估大师;要着力推动评估机构走规模化发展的道路,做大做强做优。”     

推动评估机构做优做强做大 提升行业专业服务能力——在资产评估行业地方协会秘书长及高端人才培训班上的讲话

围绕“推动评估机构做优做强做大、提升行业专业服务能力”这个主题．我从评估机构做优做强做大、评估市场建设、评估准则建设工作三个方面进行简要介绍。     

资产评估机构综合评价相关数据浅析

评估机构是评估行业最基本的组成部分,其发展状况直接影响和决定整个资产评估行业的发展。推动评估行业做大做强做优是当前行业一项十分重要、十分紧迫的工作。本文通过山西省资产评估机构综合评价的相关数据,对山西省评估机构的发展状况进行了比较全面的分析。希望作者的做法能够引起业内的关注,在进行调研、检查等工作的同时,不忘总结经验、发现问题,并加强问题的研究深度,以便及时地更新和改进,推动评估机构健康发展,促进评估行业做大做强。     

评估行业开展碳减排等生态评估工作的思考

为落实财政部《关于推动评估机构做大做强做优的指导意见》．主动适应生态文明与低碳经济时代的需要，抓住碳减排评估市场机遇，创建世界公认的一流专业评估机构，在国际生态评估评价领域取得领先地位，以增强我国在碳减排等生态评估领域的话语权，资产评估机构应结合自身专业优势和特点，积极开展低碳，生态等“绿色评估”的研究和实践．为评估行业促进我国转变经济发展方式做出应有的贡献     

春江万里送征帆——访中国资产评估协会副会长、秘书长刘萍

引言：在去年的中国资产评估协会三届二次理事会上,财政部党组成员、纪检组长贺邦靖当选为中国资产评估协会会长,井在广东、深圳部分评估机构负责人座谈会上提出,评估行业要努力做国有资产的“护国军”、市场经济的“专业服务兵团”,给评估行业带来了春的气息、新的希望。针对评估行业面临的新形势,财政部副部长丁学东对评估行业提出了引导评估机构做大做强、促进中小评估机构共同发展,提升行业整体服务能力和服务质量的新目标。由此可见,财政部领导对评估行业发展的重视、关心和支持。     

做行业发展的促进派——学习财政部副部长丁学东讲话体会

今年，我三次聆听了财政部副部长丁学东的讲话，心灵受到强烈的震撼。最近我又走访了二十几家评估机构，思绪万千，感触颇多。 一、新纲领带来新发展 新纲领要求我们做优做强资产评估事业，做大做强资产评估机构。这对所有的评估机构提出了更高的要求和新的目标。     

深入学习实践科学发展观推动资产评估机构做优做强做大

为了认真贯彻落实党的十七大关于“规范发展行业协会和市场中介组织”的精神和《国务院关于加快发展服务业的若干意见》的要求,加快培养一批与我国经济发展水平相适应、具有较大规模、较强实力和较高水平的资产评估机构,财政部出台了《关于推动评估机构做大做强做优的指导意见》．明确了资产评估机构做优做强做大的指导思想、基本原则、发展目标和政策要求等．是我国资产评估机构发展的纲领性文件．     

广西财政厅召开专题会议

近日,广西自治区资产评估协会召开关于贯彻落实财政部《关于推动评估机构做大做强做优的指导意见》(财企[2009]453号)的专题会议,研究推动广西资产评估行业做优做强做大的措施。广西自治区财政厅副厅长曾纪芬主持会议,广西资产评估协会会长王保利、厅办公室、人教处等有关处室的领导出席了会议。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…