浅谈电力企业内部审计存在的困难与对策

<正>一、内部审计机构在电力企业中发挥的作用电力企业中的内部审计机构一般设置财务审计、经济责任审计、营销审计、工程审计等岗位,通过开展财务收支审计、中层干部经济责任审计、内部控制制度审计、营销管理审计、各类工程全过程审计等各种类型的审计工作,对企业经营管理的各个     

商业银行内部营销及其实施策略

内部营销作为一种重要的管理工具。与外部营销一起构成商业银行的整体营销战略。本文在介绍内部营销内涵的基础上，以德国德累斯顿银行为例，阐述了内部营销的实施及在银行界的实践，最后提出了通过内部营销提升我国商业银行竞争力的建议和对策。     

人本管理在寿险营销中应用的反思

简单概括人本管理就是"以人为本"核心理念在管理实践中的具体应用,其效果体现为内部员工对企业忠诚度的提高和企业外部良好社会形象的塑造.寿险营销无论从管理的形式上,还是管理的内容上都体现了人本管理,但人本管理在寿险营销中的效果却是与人本管理目标相悖的.本文就是从人本管理在寿险营销中的应用形式出发,揭示了相悖的一些事实,并力图对这样的事实进行分析和评价.     

人本管理在寿险营销中应用的反思

简单概括人本管理就是“以人为本”核心理念在管理实践中的具体应用,其效果体现为内部员工对企业忠诚度的提高和企业外部良好社会形象的塑造。寿险营销无论从管理的形式上,还是管理的内容上都体现了人本管理,但人本管理在寿险营销中的效果却是与人本管理目标相悖的。本文就是从人本管理在寿险营销中的应用形式出发,揭示了相悖的一些事实,并力图对这样的事实进行分析和评价。     

我国企业内部营销存在的问题及对策

内部营销是把员工看成内部顾客,通过一系列类似市场营销的活动为内部顾客提供优质的服务,来调动员工的积极性并促进各部门人员之间的协调与合作,激发他们为外部顾客提供优质的服务。内部营销对于提高企业管理水平,提高企业经济效益具有重要的作用。目前我国企业对内部营销还不够重视,缺乏内部营销的观念和机制。应采取有效对策解决我国企业内部营销中存在的问题。     

“微博群组”在供电企业服务及营销创新管理中运用的设想探讨

本文结合当前微博及微博营销等趋势,创造性提出供电企业营销工作应该建立“微博群组”,在内部信息沟通的基础上再继续搭建外部信息沟通平台,并明确了供电企业营销管理微博可以实现的功能,尤其是创造性的提出了可以微博为平台发动社会力量进行线路故障报告和用电检查.希望借助微博平台的信息沟通机制,使得供电企业营销管理的客户信息沟通可以畅通无阻,为提升服务水平提供保障和支持.     

保险营销服务部功能定位差异及规制问题简析

营销服务部是当前保险行业拓展业务、提供服务、进行营销团队管理的主要组织形式，其规范化运作不容忽视。现实中，营销服务部在不同层面的功能定位不完全一致，监管层面一直将之视为公司组织架构中的末端机构，而保险公司在实际操作中往往视情况确定营销服务部的“级别”，如大量存在的地市级、县区级营销服务部，在保险公司内部多是参照中心支公司或支公司进行管理的。营销服务部的多级化在满足保险公司发展需求的同时，也在一定程度上造成保险监管与实际脱节，应引起足够重视。     

房地产信贷业务中应注意的几个新风险

分析个别开发商借商业银行大力营销贷款的机会，钻银行管理审查监管不严的漏洞，导致房地产贷款风险，提出加强内部控制的措施。     

国有商业银行县域基层行营销能力提升策略研究——以中国农业银行高平支行为例

以中国农业银行高平支行为例,分析国有商业银行目前面临的激烈市场竞争和自身发展的局限性,认为应从管理、产品、服务三个方面通过内部营销提高员工满意度,发挥产品优势吸引客户,提高服务水平培养客户忠诚度,以提升国有商业银行县域基层行营销能力.     

如何激发员工营销潜力

一是了解分析员工的需求．根据不同需求，给予相应的满足．让员工满意。二是根据员工个人经历、教育背景、性格特征等细分内部市场．针对不同类型采取相应的激励方式、沟通策略和管理方法。三是关心员工遇到的问题并帮助解决。四是保证内部营销渠道畅通，做到上情下达、下情上传和员工情感交流，在内部形成一个有效的沟通系统。五是构建人性化制度环境，体现人性化的特征，同时建立民主管理、民主监督的机制，增加员工对本行的关注．将员工个人目标和银行的经营目标统一起来，从而激发出更大的工作热情，实现内部营销的最终目标。     

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.     

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.     

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…     

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。     

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.     

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…