“八五”以来广元市经济、金融发展情况的调查研究

经济决定金融，金融反作用于经济，二相互影响、相互促进。本调查研究了“八五”以来广元市经济、金融总体运行情况，实证分析了广元市金融发展对经济增长的贡献，同时探究了经济、金融运行中存在的问题，并提出了相应对策。     

基层金融运行中的困境及对策

分析了当前我国基层金融运行中面临的困境，提出了金融运行走出困境的对策：综合运用财政政策、货币政策、产业政策、消费政策，建立经济金融协调运行的有效机制，提高经济金融运行质量；标本兼治、防化金融风险，创建金融安全区；完善商业银行经营管理机制，提高资金投入产出效应；健全金融市场融资管理机制，保证货币政策高效运作；开发金融新产品，新业务，扶植金融运行新亮点。     

2001年海南经济金融形势分析

本分析了2001年海南省经济金融运行状况，指出了当前经济金融运行中存在的主要问题及其原因，对今后如何确保金融稳健运行并以此促进经济增长提出了一些针对性的建议。     

2000年海南经济金融形势分析

本文较全面地论述了2000年海南省经济金融运行情况，从社会供求和信贷资金流向等方面论述全省经济金融形势，总体上保持较平稳的运行态势；指出了经济金融运行中存在的并且值得关注的问题及其对经济增长的影响；从不同角度包括各种有利因素和不利因素对全省经济金融运行情况进行比较客观的判断。     

2003年一季度海南省经济金融形势分析

本分析了2003年一季度海南省经济金融运行状况，指出了当前金融运行中需要关注的一些主要问题及其原因，对促进经济金融平稳运行提出了一些针对性的建议。     

经济金融平稳运行 发展后劲有待增强——2001年福建省经济金融形势运行分析

本文通过对２００１年福建省经济运行的基本态势和金融运行基本情况与特点的剖析，指出了制约当前福建省经济增长的主要因素及由此对金融运行产生的影响；同时在对２００２年我省经济金融运行环境分析的基础上，提出了２００２年福建省金融工作思路。     

宏观调控下银行信贷运行的思考

当前，经济金融运行环境发生了较大变化，主要是经济运行中的结构性矛盾日益突出，围家宏观调控的力度逐步加大．金融形势呈现出的多重复杂性，给银行信贷运行带来了前所未有的挑战．．如何正确看待当前的经济金融环境．正确判断宏观经济金融发展走势，正确什价当前经济环境变化给信贷运行带来的影响．这既是一个认识论的问题，也是一个方法论的问题，这对银行正确理解和积极服从国家宏观调控，确保信贷运行的平稳，     

2001年上半年海南经济金融形势分析

本分析了2001年上半年海南省经济金融运行状况，分析了海南省当前经济金融运行中存在的突出问题及其原因，并预测了下半年经济发展态势，对如何确保金融稳健运行并促进经济发展，提出了一些有针对性的措施和建议。     

2003年上半年海南经济金融运行分析

本文描述了2003年上半年全省经济金融运行的主要特点，分析了当前经济金融运行中存在的主要问题及其原因，并提出了针对性的政策建议。     

世纪之交货币信贷运行态势的初步分析

2000年，我国货币运行出现重大转折突出表现在：货币政策的反周期作用突出，金融运作市场化程度明显提高，金融运行保持了平稳发展的良好势头。金融运行虽然平稳，但影响金融运行的深层次矛盾尚未明显好转，经济金融运行中存在的诸多难题亟待破解。本文提出2001年要适时适度增加货币供应量，切实提高稳健货币政策的实施效果；积极运用信贷政策，促进产业结构升级和经济结构的战略性调整；发展货币市场，提高货币政策的有效性；推进利率市场化进程，逐步确立利率调节在货币政策中的基础地位；坚持化解风险与促进发展并重，在防范化解风险的同时，实现经济金融的共同发展。     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

东亚货币合作的层次、障碍和中国的对策

随着世界经济全球化和区域经济一体化，东亚各国货币合作的愿望日益高涨，东亚区域货币合作体系初见端倪。、但由于东亚地区历史、政治、经济、文化的特殊性，东亚货币合作的道路上依然障碍重重．需要分层次、分步骤地稳妥推进。大势所趋之下中国应积极应对，大力推动东亚货币合作的进程。     

Volume for Winners and Losers: Taxation and Other Motives for Stock Trading

Capital gains taxes create incentives to trade. Our major finding is that turnover is higher for winners (stocks, the prices of which have increased) than for losers, which is not consistent with the tax prediction. However, the turnover in December and January is evidence of tax-motivated trading; there is a relatively high turnover for losers in December and for winners in January. We conclude that taxes influence turnover, but other motives for trading are more important. We were unable to find evidence that changing the length of the holding period required to qualify for long-term capital gains treatment affected turnover.     

运维报告智能化生成平台的设计与研究

随着以人工智能、大数据、区块链和云计算等新兴技术为代表的金融科技(Fin Tech)飞速发展,大型商业银行数据中心信息系统业务量也在不断递增。因业务变化或系统变更等原因,运维人员急需编制各类运维分析报告,以便及时全面了解信息系统的运行情况。     

以改革促进发展以创新提升效益——访中国工商银行广西区分行党委书记、行长张恪理

2006年,是工商银行深入推进“两个根本转变”的起步年,又是整体构建现代金融企业制度、成功公开发行上市年。广西分行认真贯彻落实总行决策部署,根据股份制改革后经营面临的新形势和总行战略转移的新要求,结合广西经济发展特点,以科学发展观为统领,牢固树立“质量、创新、效益”的经营理念,紧紧抓住发展机遇,加快改革创新,推进经营转型,各项工作取得了可喜的成绩,开创了经营发展的新局面。本刊记者通过采访广西分行党委书记、行长张恪理,明晰了他们以改革促进发展,以创新提升效益的历程。     

为领导排忧 帮群众解难——记工行北京市地安门支行老干部工作者张秀敏

张秀敏从地安门支行成立就负责退休、内退人员的管理工作。她把贯彻落实好老干部政策体现在具体行动上,坚持以人为本．把退休人员管理及服务工作做到位,认真落实老干部的政治待遇和生活待遇,得到了支行离退休人员的认可。她给自己的工作宗旨是：为领导分忧,为职工解难,切实履行岗位职责,努力做一个合格的老干部工作者。     

Tax incentives for inefficient executive pay and reward for luck

I study the economic consequences of tax deductibility limits on salaries for the design of incentive contracts. The analysis is based on an agency model in which the firm’s cash flow is a function of the agent’s effort and an observable random factor beyond the agent’s control. According to my analysis, limiting the tax deductibility of fixed wages has two consequences. The principal rewards the agent on the basis of the observable random factor and adjusts the amount of performance-based pay in the optimal incentive contract. The new contract can have weaker or stronger work incentives than without the tax. The theoretical findings have implications for empirical compensation research. First, the analysis shows that reward for luck can be the optimal response to recent tax law changes, whereas earlier empirical literature has attributed this phenomenon to managerial entrenchment. Second, I demonstrate that a simple regression analysis that fails to control for separable measures of luck is likely to find an increased pay for performance sensitivity as a response to the introduction of tax deductibility limits on salaries even if the pay for performance sensitivity has actually declined.     

QFII制度及其对商业银行业务的影响分析

2002年12月1日,中国证监会颁布了<合格境外机构投资者境内证券投资管理暂行办法>,QFII制度正式登陆中国证券市场.经过近6年的时间,QFII制度在我国得到了快速发展和壮大.就作为QFII资金托管人的境内商业银行,从QFII业务中受到怎样的影响,这些影响是否可以促进商业银行业务的全面发展等方面的问题,进行了分析讨论.     

中小企业办公自动化系统的设计与实现

从中小企业的实际情况出发,在用户需求分析的基础上,提出中小企业办公自动化系统的基本目标,并阐述系统的结构设计和功能设计,给出了一个结合C／S和Web技术中小企业办公自动化系统实例;对中小企业建设办公自动化信息系统具有参考价值。