构建高校预算绩效评价机制的思考

高校预算绩效评价机制,是高校预算绩效管理的重要制度安排。本文探讨构建高校预算绩效评价机制的思路:采取定性指标与定量指标相结合的方法,设计一套基本支出和项目支出绩效评价指标体系,建立以效果为导向、责任与激励相结合的高校预算绩效管理责任制度。     

养老保险基金绩效审计评价体系的构建

本文在分析构建养老保险基金绩效审计评价体系目标和原则的基础上,从四个维度,采用定性和定量评价相结合的方法,构建预算管理过程中养老保险基金绩效审计评价指标体系,并介绍了数据的获取、绩效评价指标的权重设置和评价指标数学模型的构建。     

投资项目绩效审计评价指标体系与框架设计研究

由于投资项目绩效审计的对象千差万别,目前尚没有一套科学统一的投资项目绩效审计评价指标体系及评价标准。现有的投资项目绩效审计评价指标体系,在定性指标与定量指标之间的转化上以及对投资项目滞后性绩效评价的关注尚存一些不足。由此本文充分考虑定性与定量指标的一致性及滞后性绩效评价等问题,在问卷调查和统计分析的基础上,以5E为核心设计了一个投资项目绩效审计评价的基本框架,由四部分组成:5E属性层、11个一级指标、43个二级指标层和标准层,并就指标体系的程序及测评方法,结合一个建筑投资项目绩效审计评价的具体实例进行了说明。通过对该建筑项目的绩效审计评价证明了所设计的评价指标体系具有较强的可操作性。     

人民银行分支机构预算支出绩效评价 管理工作探讨

绩效评价是指某一单位通过建立绩效评价指标体系,对照评价标准,采用定量与定性相结合的统计与分析方法,对单位一定期间业绩进行综合评判.为了加强财政支出管理,强化支出责任,建立科学、合理的财政支出绩效评价管理体系,提高财政资金使用效益,2014年,人民银行根据财政部制定的《财政支出绩效评价管理办法》的有关规定,对个别行政事业类支出开展了绩效评价工作,开启绩效评价工作先河,成为人民银行分支机构绩效评价工作的开端.两年来,绩效评价工作内容不断充实,方法不断完善,系统不断健全,形成了相对稳定的工作程序.但是,目前在绩效评价中还存在一些问题,绩效评价工作需要进一步完善.     

论社会保险基金如何保值增值

一、我国社会保险基金运营现状我国社会保险基金结余状况良好,已超过社会保障基金总额。截至2008年底,我国五项社会保险基金总收入13808亿元,比上年增加2996亿元,增长27.7%。下表是2002—2008年历年社会保险基金收入、支出和结余情况。     

社会保险基金预算管理中的政府理财责任

编制社会保险基金预算是政府介入社会保险事务,统筹安排社会保险基金供求,规范社会保险基金管理的重要工具。政府理财则是市场经济条件下优化公共财政资源配置,确保达成社会保险基金预算目标的重要路径。社会保险基金支出刚性很强且难以预测,实现基金预算收支平衡、适度结余对政府理财能力与理财水平充满挑战。     

数字化项目绩效指标体系研究

随着数字化转型的深入推进,关于数字化项目的绩效评价日益受到各方关注。本文以构建数字化项目绩效指标体系为出发点,系统阐述了数字化项目绩效评价的政策背景和相关研究进展,分析了绩效评价工作中指标体系的现状及存在的若干问题,分析不同应用场景下数字化项目绩效评价指标体系的构建方法,并以实现全面评估数字化项目的经济性、效率性和效益性为目标,提出并展示了涵盖项目决策、过程、产出、效益等多个维度、能够综合定性和定量的指标体系。     

我国社会保险基金管理的主要问题

在经历了多年的改革后,我国社会保险基金管理日益完善健全。然而,诸如社会保险制度的改革环境复杂、改革前遗留的历史问题较多等原因,导致我国社会保险基金管理还存在许多问题,本文将从基金来源、基金支出和基金的投资运营三个方面来进行探讨和分析。     

基于层次分析的河北省社保基金投资运营方案选择

随着物价上涨、通货膨胀的发生,社会保险基金面临着贬值风险。同时中国社会逐渐趋于老龄化,加大了社会保险基金的支出。如何使社会保险基金保值、增值成为社会关注的焦点和热点。因此社保基金的投资方案选择则显得尤为重要。文章探讨了层次分析法在河北省社保基金投资运营方案选择中的应用。     

基于平衡计分卡的高校预算管理绩效评价指标设计

随着高校教育经费的不断增长,高校预算管理亟需建立绩效评价系统,使教育经费真正运用到最需要的地方,避免不必要的支出和重复支出,提高资金使用效益。本文将平衡计分卡理论引入到高校预算管理绩效评价中,介绍了平衡计分卡的基本原理,并对将平衡计分卡理论引入到高校预算管理绩效中进行了可行性分析,提出了高校预算管理绩效评价指标的构建原则,制定了高校预算管理绩效评价指标体系。     

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…