业界资讯

人民银行发布《支付机构客户备付金存管办法》为规范支付机构客户备付金管理,防范支付风险,维护客户权益,人民银行经深入调研、广泛征求意见,制定了《支付机构客户备付金存管办法》(以下简称《办法》),于日前发布。《办法》以保障消费者合法权益为根本,从严管理客户备付金的存放和使用,确保客户资金安全。在这一前提下,《办法》确立了备付金银行分类和账户分层管理、资金封闭     

一月金融

中国人民银行发布《支付机构客户备付金存管办法》《办法》确立了备付金银行分类和账户分层管理、资金封闭运行和使用、备付金信息多方核对校验、重要监管指标动态调整,以及政府、自律组织和商业银行合作监督等系列监管制度,全面规范客户备付金的存放、归集、使用、划转等存管活动。《办法》明确,客户备付金只能用于客户委托的支付业务和《办法》规定的情形,任何单位和个人不得擅自挪用、占用、借用客户备付金以及以客户备付金为他人提供担保。支付机构接受的客户备付金,必须全额缴存     

新政策

支付机构客户备付金不得擅自挪用中国人民银行6月7日发布的《支付机构客户备付金存管办法》规定,任何单位和个人不得擅自挪用、占用、借用客户备付金以及以客户备付金为他人提供担保。《办法》旨在规范支付机构客户备付金管理,防范支付风险,维护客户权益。《办法》明确,支付机构为办理客户委托的支付     

新政策

支付机构客户备付金不得擅自挪用 中国人民银行6月7日发布的《支付机构客户备付金存管办法》规定,任何单位和个人不得擅自挪用、占用、借用客户备付金以及以客户备付金为他人提供担保。     

简讯

央行就支付机构客户备付金存管办法征意见 日前，央行起草了《支付机构客户备付金存管暂行办法（征求意见稿）》，规定支付机构只能选择一家商业银行作为备付金存管银行，可以根据业务需要选择商业银行作为备付金合作银行。     

支付机构客户备付金监管探析

支付机构的快速发展对活跃支付服务市场、方便社会公众资金结算等方面具有重要意义。近几年,支付机构业务的扩大和规模不断增长,产生了巨额的客户备付金,而客户备付金管理存在巨大的风险隐患。近期爆发的挪用、占用客户备付金风险事件也给人们敲响了警钟。基于此,本文对支付机构客户备付金管理存在的问题进行分析,并提出完善相关管理制度、建立银行跟踪监督体系、完善系统监管功能等建议。     

新政出台

央行发布《支付机构客户备付金存管办法》为规范支付机构客户备付金管理,防范支付风险,维护客户权益,人民银行经深入调研、广泛征求意见,于6月9日发布了《支付机构客户备付金存管办法》。《办法》以保障消费者合法权益为根本,从严管理客户备付金的存放和使用,确保客户资金安全。在这一前提下,《办法》充分考虑支付服务市场创新和发展需要,适度把握制度的原     

第三方支付机构加强客户备付金内控管理的对策分析

随着互联网科技的进步,第三方支付极大地便捷了人们的生活,也为第三方支付机构提供了新的市场。由于买卖双方收付款的时间差等原因,第三方支付机构账户内存在大量客户备付金,目前在第三方支付客户备付金的内控管理上,还存在一些问题:信息技术衍生的安全隐患、资金的流动性风险和对银行的高度依赖性等。针对这些问题,本文研究并提出了相应的对策建议:完善信息技术管理制度、健全第三方支付客户备付金的内控体系、建立多元资金保障机制,以期提高第三方支付机构客户备付金的内控水平。     

小议银行与第三方支付之争

5月26日,央行正式向支付宝颁发国内第1张《支付业务许可证》,悬而未决10年之久的第三方支付企业身份问题终于尘埃落定.共27家企业获得第三方支付牌照.按非金融机构支付服务管理办法规定,支付机构只能选择一家商业银行作为备付金存管银行,且在该商业银行的一个分支机构只能开立一个备付金专用存款账户.在获得牌照的企业额手相庆的同...     

热点 资讯

央行加大支付机构客户备付金监管力度 央行目前发布《支付机构客户备付金存管办法》,全面规范客户备付金的存放、归集、使用、划转等存管活动。多家支付机构的相关负责人表示,央行加大对于备付金的监管力度,强化了支付机构维护客户合法权益的责任,有助于促进支付产业发展,维护社会稳定。     

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.     

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…     

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.     

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.     

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。     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

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…