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小微企业是国民经济发展的生力军.加强小微企业金融服务,是金融支持实体经济和稳定就业、鼓励创业的重要内容.本文分析了山西省金融机构支持小微企业发展面临的主要问题,提出了进一步做好小微企业金融服务工作,促进小微企业良性发展的政策建议. 相似文献
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小微企业是国民经济的重要组成分,在促进经济增长、增加业等方面具有不可替代的作用.为支持小微企业发展,国务院2011年10月下发了"加强扶植小微企业"的九项金融财税政策,工信部、财政部、发改委、国税总局等多家部委及各地方政府相继出台落实政策.为进一步加大金融支持小微企业发展力度,促进小微企业健康发展,2012年4月人民银行兰州中心支行在全省选取了650家小微企业开展调研,全面分析全省小微企业经营及融资特点,并提出了相关政策建议. 相似文献
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2014年甘肃省金融运行情况 总被引:1,自引:0,他引:1
中国人民银行兰州中心支行 《甘肃金融》2015,(1)
2014年,全省金融机构认真贯彻执行稳健货币政策,进一步完善“三农”、小微企业、扶贫开发、保障性住房等经济社会薄弱环节和民生领域金融服务,持续加大丝绸之路经济带甘肃段建设、战略性新兴产业发展等重点领域支持力度,全省金融运行平稳,各项金融指标保持较快增长,全年本外币存贷款增速均居全国第二位,信贷结构继续优化调整,金融服务实体经济发展能力不断增强. 相似文献
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北京金控小微公司课题组 《中国金融》2020,(7):52-54
实体经济是金融的本和源,小微企业是实体经济的重要组成部分,在稳增长、扩就业、促创新方面发挥了积极作用。加大小微企业金融服务力度,进一步提升金融服务普惠性,是金融业支持现代化经济体系建设、增强服务实体经济能力的重要体现,是缓解人民日益增长的金融服务需求和金融供给不平衡不充分之间矛盾的必然要求。 相似文献
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按照国务院和银监会关于切实加大金融对小微企业支持力度的工作要求,深圳银监局积极行动、多措并举,全力优化小微企业金融服务的监管环境,激励引导深圳银行业不断创新小微企业金融服务,定向增加信贷投放,切实降低融资成本,力争以小微企业的健康发展推动深圳经济的持续繁荣。 相似文献
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在我国经济面临内部结构性问题及外部不确定性压力下,小微企业作为稳经济、稳就业的主力军,其稳健发展对增强经济内生发展动力、实现共同富裕目标发挥着关键作用.近年来,中小银行遵循金融服务实体经济的政策指引,不断加大小微金融信贷投放力度,但小微金融业务发展仍面临许多挑战.中小银行仍须持续提升小微金融服务质效,助力小微企业高质量发展. 相似文献
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We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data. 相似文献
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Jun Kawamoto 《Accounting, Business & Financial History》2001,11(3):331-348
The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests. 相似文献
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Stathis Chadjiconstantinidis Demetrios L. Antzoulakos 《Scandinavian actuarial journal》2013,2013(3):138-161
Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities. 相似文献
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Junichi Chiba 《Accounting, Business & Financial History》2001,11(3):311-330
After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan. 相似文献
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Ross E. Stewart 《Accounting, Business & Financial History》2001,11(2):193-223
This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material. 相似文献
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Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China. 相似文献
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We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze. 相似文献
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正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original 相似文献
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Masato Kikuya 《Accounting, Business & Financial History》2001,11(3):349-368
Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan. 相似文献
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正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 相似文献