大规模金融软件测试中心"223模型"设想(续)

“223模型”的“0级工作流程”和“1级工作流程”是测试工作的基本面流程，构成了软件测试工作基本的和相对稳定的工作面。软件产品测试工作除了需要具有相对稳定的工作流程以外，还需要可变流程的支持，以应对软件测试工作中的不稳定因素和突发情况：这些用来应对不稳定因素和突发情况的工作流程，称为“弹性面流程”。测试中心的弹性工作流程主要包括“应     

软件测试VS质量管理

银行同业者在不断比拼业务产品与服务的同时，最终会触发其信息化技术手段与IT系统建设及优化的激烈竞争。软件产品的质量控制提上日程。软件测试作为软件及IT系统上线的最后关口，得到各大银行的高度重视。 编辑从银行业软件测试的现状、存在问题、未来发展及先进的技术方法等角度出发，节选以下4篇文章，力求全面了解当前银行业的软件测试工作及其重要性。     

用技术与管理两条腿走路--记"金融业IT服务管理高峰论坛"

自2005年第5期起，我刊开辟了“金融业IT服务管理”专栏，陆续刊登了IBM公司刘咏梅关于ITIL介绍、陈嘉英关于IBM Tivoli软件介绍的文章，并同步开展了“金融业IT服务管理”专栏有奖征文活动。专栏的开办以砭相关征文活动的举行，引发了广大作者和读者对IT服务管理广泛的关注与思考。三分技术七分管理，管理之于IT系统建设的重要性无需赘述，对于金融业信息化建设来说，用好技术和管理两条腿走路显得尤为迫切。而问题是，在当前IT架构日渐成熟、业务数据向数据中心高度集中的形势下，如何去强化“管理腿”，有效提升IT服务管理水平？9月2日，中国金融电脑杂志社在北京举行了“金融IT服务管理高峰论坛”，来自金融业和IT业的领导、专家共30余人就此话题进行了深入探讨：本文摘选其中部分嘉宾的精彩观点呈现给大家。     

再造联想重举创新神州数码启动未来5年战略

近日，国内领先的分销商和IT服务商神州数码在京宣布，“神州数码企业创新中心”成立并启用。这是自国家“十一五”规划提出创建“创新型国家”以来，中国本土IT企业首次对外发布启动基于IT服务和现代管理为基础的“创新中心”。近百家媒体到场参加了会议，共同见证了这一盛大的场面。     

端到端系统质量保障--浅谈企业测试中心实践

测试是对变更的验证。人们在长期的软件开发活动中积累了丰富的测试经验，迄今关于软件测试的讨论和献更是数不胜数。尤其当软件外包的淘金热如潮水般涌来的时候，大大小小的软件测试中心和测评机构有如雨后春笋般出现在人们的视线中。人们甚至期待着由软件测试引发的又一轮IT高潮。     

在融合中发展——记渤海银行资讯科技部张保军

在从以账务处理为中心向以客户为中心转变和从传统的部门银行向流程银行转型的过程中，IT与业务的融合是我国商业银行面对的一个关键性问题，从组织行为学的角度看，问题的核心是如何处理好IT部门与业务部门之间的关系。这个问题处理得好，会使IT部门与业务部门形成推动业务创新、促进企业可持续发展的合力。反之，则会成为企业实施总体战略的阻碍。为了深入了解业内各方人士对这个问题的思考与意见，本刊记者采访了渤海银行资讯科技部张保军先生。作为一位曾在中国工商银行分行会计结算部、银行卡部、房贷部及总行软件开发中心等部门长期工作，并考取了IPMP国际项目经理、企业培训师和软件测试工程师等资格证书，现就职渤海银行资讯科技部的银行科技工作者，张保军先生对此问题有着独到而深刻的见解。     

IT成本、IT服务和运维管理

IT的投入和产出的问题．或者说IT的成本和收益的问题一直以来都是企业非常关心的问题。本文从IT的成本问题开始．提出IT的产出就是IT服务，计算IT成本的关键在于将IT服务量化．解脱IT困境的手段是建立包括IT成本在内的企业成本效益模型。文章提出“用IT治理来治理IT”的观点．并指出应根据“以需求部门为中心”的理念来规范、分析和优化IT服务流程。针对企业IT服务水平和成本问题，本文结合ITIL理论．提出了运维服务量化的过程和能够利用的一些中间结果．[编者按]     

国际一流金融软件测试中心的内涵和标准

在我国金融业数据大集中背景下。如何适应企业转型需要．建设国际一流的数据中心、软件开发中心和测试中心已成为金融业的一个重要课题。目前，在软件测试领域，国内外还没有独立的认证机构和相应的标准体系。多数企业通常将软件测试和软件开发捆绑认证．     

提高金融软件产品质量催生独立软件测试队伍

一、专业化软件测试的现状及分析 1．专业化软件测试的现状 国内，软件测试已经成为业界的热点话题，软件测试已经发展成为一个全新的行业。众多软件企业借助软件测试衡量软件产品的质量和综合水平。实力强、影响大的软件企业纷纷成立了自主拥有的专业软件测试队伍或者机构．软件测试方面的标准、规范已经得到业界的广泛认同。     

软件性能测试的流程探析

对于软件性能测试来说,流程是效率和质量的保障。规范的流程不仅可以使测试工作按照预期的进度进行,还可便于总结测试过程中的新思路、新方法和工作经验,使软件性能测试水平迈上一个新台阶。笔者希望通过本文与各位软件测试专家、性能测试工程师、项目集经理和其他专业人士共同探讨,更好地推进金融软件测试业务的发展     

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…