情感也是个“套”

银行卡骗人的事我防得紧。我本人就在银行工作,自恃自己是"业内人士"。想不到的事发生了,我被骗了。套用小品演员范伟的话就是:"防不胜防啊"。手机响。我习惯性地看了一下来电显示,是我一个要好的同学打来的。今年春节我还收到他用这个号码发来的拜年短信。     

资产评估风险界定及防范体系

资产评估是对信息进行搜索、分析、判断和揭示的过程,所以资产评估风险防范工作应贯穿于该过程的每一环节,并建立相应工作体系和组织体系.一个完整的风险管理系统应包括风险识别模块、风险估测模块、风险评价模块、风险控制模块和风险管理的评价模块.     

一种低功耗手持式电子标签阅读器的研制

为了开发低功耗、便携式、微型的电子标签阅读器，基于PHILIPS 89LPC936设计了电子标签阅读器的硬件电路，该硬件电路包括了电源管理模块、显示存储模块、读卡模块以及通信模块.在低功耗的前提下，巧妙借助读卡模块实现自动化感应读卡和无线通讯.满足低功耗、体积小、功能强的智能仪器设计要求。     

大数据时代外汇业务管理模式探讨

当前,大数据运算逐渐走入公共卫生、商业服务等领域,并体现出其强大的作用和效果.外汇管理部门作为对外经济和发展的一个重要部门,面临着汇率改革、人民币市场化、国际经济形势多变、国内热钱流入、外汇储备极高等情况,对大数据处理的需求更加强烈.本文从大数据运算在外汇管理中的初步建立和应用方面进行探讨,提出了构建基本模块和以主体为前台模块的操作理念.     

计算机在会计集中核算系统中的应用

一、计算机在会计集中核算中的现状建立会计集中核算系统,就是借助计算机运算速度快、存储量大、操作方便、管理规范的特点,设计出较为先进的管理软件,使会计集中核算系统完全依托于计算机进行处理,从而实现手工处理的彻底解放。从目前分工要求以及运行方式看,可分为三大模块:前台报销模块、后台账务处理模块、工资管理模块。计算机在会计集中核算中的应用,使财务会计人员从繁重的手工记账、算账、编制报表中解脱出来,只要录入一些原始数据就可以自动生成账表,大大减轻了财会人员的劳动强     

模块化方法在金融机具软件设计中的应用

模块化是指解决一个复杂问题时自顶向下逐层把系统划分成若干模块的过程。在金融机具这类产品开发过程中,模块化设计方法在系统功能的分解、重用、协调等方面有其独特的作用,但该方法的运用也存在着一定的约束。1.相关约束从软件设计开发的经验来看,往往根据功能划分模块,模块最终均归入模块库。在模块库的建立与维护过程中,需要注意以下几点:1模块分类。随着金融机具的功能越来越强大,结构也越做越复杂,不可避免地存     

为Foxpro设计简单实用的打印选择模块

报表输出是应用程序的必备模块。输出前预览、选择也是常用的功能。本文提供一个小巧实用的“输出方式选择”屏幕程序“print.spx”(画面如下图),可作为公用模块供任何foxpro程序调用。     

电算化财务软件中财务分析模块的比较与分析

现有的电算化财务软件都具有财务分析的模块构成,财务软件的这一组成部分体现了会计管理的职能。财务分析模块的工作过程实现了会计信息的再加工,为决策者根据会计信息作出决策提供支持。主要介绍了财务软件中财务分析模块的基本功能和工作原理,分析其具有的基本结构和操作流程。通过比较浪潮、新中大两种电算化财务软件基本结构和操作流程的相同点,并对电算化财务软件中的财务分析模块的改进提出了设想,以完善这一模块的使用功能。     

NCR自动柜员机常见故障案例分析

NCR自动柜员机在国内外的市场占有率一直名列前茅。它在国内共用三种型号,分别是50XX、56XX和58XX,主要分为出钞模块、磁卡读写器模块、打印机模块、电源模块、键盘模块、显示器模块和杂设模块等,其中以出钞模块、磁卡读写器模块和打印机模块的故障较多。下面主要就以58XX的一些常见故障为例进行分析。     

电算化财务软件中财务分析模块的比较与分析

现有的电算化财务软件都由具有财务分析的模块构成，财务软件的这一组成部分体现了会计管理的职能。财务分析模块的工作过程实现了会计信息的再加工，为决策者根据会计信息作出决策提供支持。主要介绍了财务软件中财务分析模块的基本功能和工作原理，分析其具有的基本结构和操作流程。通过比较浪潮、新中大两种电算化财务软件基本结构和操作流程的相同点，并对电算化财务软件中的财务分析模块的改进提出了设想，以完善这一模块的使用功能。     

信息化生态环境下企业内部控制框架研究

本文在对信息化生态环境下企业内部控制变化趋势进行研究的基础上提出:处于信息化生态环境中的企业应针对经营管理中面临的诸如信息系统规划建设中的治理风险、软件中内控机制漏洞风险、系统运转中的不稳定性风险、操作中的人为风险等许多新的风险,及时引进和建设与此相适应的内部控制体系,借鉴诸如CO-BIT、ITIL、ISO/IEC17799、PRINCE2、eSAC等先进的内控框架构建信息系统环境中的有效内控机制。     

A Stochastic Receding Horizon Control Approach to Constrained Index Tracking

This paper develops stochastic receding horizon control for a constrained index tracking problem. By modeling the asset dynamics in the problems as a linear system subject to state and control multiplicative noise, and approximating linear chance constraints with quadratic expectation constraints, we show that index tracking can be approached using stochastic receding horizon control. In particular, we use a closed loop version of stochastic receding horizon control where the on-line optimization is solved as a semi-definite program. Numerical examples demonstrate the computations involved in these problems and indicate that stochastic receding horizon control is a promising new approach to constrained index tracking. C. H. Sung completed this work while he was a graduate student in the Management Science and Engineering Department, Stanford University.     

A Continuous Time Model to Price Commodity-Based Swing Options

On the commodity market there exist contracts which give the holder multiple opportunities to adjust delivery of the underlying commodity. These contracts are often named “Swing” or “take-or-pay” options. They are especially common on the electricity market.In this paper the price of a Swing option on commodities is investigated under the additional constraint of a recovery time between two different exercise times. We give an explicit characterization of the price function as the value function of a continuous stochastic impulse control problem and prove existence of an optimal control. We investigate the connection between the price function and the solution of a system of quasi-variational inequalities. Finally, we present a numerical algorithm for solving the quasi-variational inequalities, and give some numerical examples.JEL Classification: C61, C62, C63     

论高校内部会计控制

改革开放以来,我国经济迅速发展,各行业管理水平不断提高,相应地开始对内部控制提出要求。我国高校内部会计控制是与企业内部控制同步发展起来的,虽然起步比较晚,但其在推动高等教育发展,促进教育体制改革方面起了非常重要的作用。目前,我国的高等教育模式正从由政府直接管理向由政府宏观管理、学校面向社会自主办学过渡,这种模式转变所引起的高校财务管理环境变化,使高校内部控制的地位和作用越来越重要。故本文从高校内部会计控制的发展,重要性及加强措施方面对其进行了新的论述。     

The Adoption of Consolidated Accounting in Great Britain

Existing literature suggests that the principle of consolidated accounting gained widespread acceptance in Britain during the 1930s. The study reveals that there was little use of consolidated accounting in practice prior to 1945. The prolonged divergence between practice and opinion as to best practice is discussed with reference to both the divorce of ownership from control and the changing perceptions of the nature of shareholders. Finally the widespread adoption of consolidated accounting prior to the Companies Act 1948 is discussed with reference to the impending legislation to enforce group accounting, changing perceptions of the social obligations associated with corporate accounting and several specific events in the corporate environment that may have created incentives to provide consolidated accounts.     

Auditors' Efficiency Motivated Evaluation

This paper proposes an evaluation approach - “Efficiency Motivated Evaluation” (EME hereafter) - that auditors use in response to increased efficiency demands. EME is defined as discounting (emphasizing) negative (positive) audit evidence and making favorable assessments as the demands for efficiency increase. We propose that increased time pressure will exacerbate auditors' use of EME but that experience will mitigate this tendency. We conduct an experiment in which 83 auditors differing in experience evaluated internal control effectiveness under high or low time budget pressure. Consistent with expectations based on EME, auditors assess overall internal control effectiveness higher, and positive information about controls as more relevant, under high (compared to) low time budget pressure. Moreover, we find that less (compared to more) experienced auditors under high time budget pressure rate negative information about controls as less relevant. The results suggest the importance of assigning experienced staff to high time budget pressure engagements.     

经济周期、宏观调控与银行监管

本文在分析中国经济周期特征和成因的基础上,认为政府主导下的投资和信贷波动是导致中国经济波动的主要因素。目前,中国平滑经济波动的金融宏观调控手段主要包括信贷控制和指导、存款准备金制度、利率和汇率政策及公开市场业务等措施。随着中国经济的开放化、法治化和市场化,需要进一步发挥银行监管在金融宏观调控中的作用,在实践中主要就在于建立和完善以资本充足率为核心的监管调控体系、以透明独立为特征的监管组织体系和以准确快捷为目标的风险预警和测试体系。     

Corporate governance,ownership dispersion and efficiency: Empirical evidence from Austrian cooperative banking

The ownership structures of firms are endogenous. This makes it difficult to produce direct evidence on the Berle and Means [Berle, A.A., Means, G.C., 1932. The Modern Corporation and Private Property, New York.] hypothesis that corporate governance becomes less efficient as the degree of separation of ownership and control increases. We address this issue by studying Austrian cooperative banking, an organizational form in which the ownership structure is exogenous. We show that firm performance declines as the number of cooperative members increases, corresponding to a greater separation of ownership and control. We also provide direct evidence on another theory that is difficult to test, namely, the efficiency wage hypothesis. We show that the decline in firm performance as the number of shareholders increases is due to an increase in efficiency wages.     

职业年金制度风险及其整体性治理

在风险社会背景下,职业年金制度面临多重风险。基于风险的多样性与复杂性,应推进职业年金制度的整体性治理。整体性治理要求充分考虑职业年金受益人的权益,整合各类资源与机制,加强相关主体的协调与合作,防范职业年金制度风险。我国职业年金治理存在治理结构不科学、基金管理与投资体制不完善、风险控制机制建设不足、大数据和信息化手段运用不到位等诸多问题,增加了整体性治理的复杂性。对此,本文提出职业年金整体性治理的对策:加强法制建设与制度设计,完善治理结构,加强信息披露,建立监管体系、惩戒机制和风险防控机制,充分发挥大数据在职业年金治理中的作用。