基层人民银行内部控制存在问题及建议

<正>一、目前基层人民银行内部控制存在问题(一)内控制度全面性难以界定人民银行内部控制制度主要为:金融监管制度、货币信贷资金管理制度、外汇管理制度、财务管理制度、会计结算管理制度、国库业务管理制度、货币发行与金银管理制度、计算机管理制度、安全保卫制度等。尽管各种制度较多,但内控制度全面性方面只有原则性规定,在实际建制工作中缺乏具体判断标准也即定量要求,导致内控制度评价、检查时标准不一,不利于相关部门对内控制度的执行情况进行监督检查和评价。     

基层央行会计核算岗位整合后的风险控制

一、岗位整合后县支行会计工作现状 1.制度日益完善,但在执行过程中存在困难.近年来,人民银行不断加强制度建设,逐步形成了完善的制度体系,<中国人民银行会计基本制度>、<中国人民银行财务制度>、<国库会计管理规定>、<人民币发行库管理规定>等大量法规、规章制度的出台,提高了县支行会计行为规范化程度和会计工作质量,风险控制进一步加强.     

加强基层央行会计国库内部控制的思考

随着基层人民银行改革的不断深化,会计国库业务变化频繁,央行内控制度建设明显滞后,加之专业人员严重不足等原因,导致会计国库内控机制执行效率低、风险隐患多,现状堪忧.因此,构建基层央行会计国库内部控制机制势在必行.     

围绕中心抓监管 开拓创新促发展

近年来,基层人行以加强国库会计监督、防范国库资金风险、维护国库资金安全为目标,在规范上下功夫、监管上做文章,进一步完善监管机制,创新监管制度、组织管理和监管手段,全面落实了监管任务,确保了国库资金的安全。一是完善四级内控。制定了国库主任负全责、部门领导负主责、会计主管负实责、会计经办人员负细责四级内控目标管理责任制。围绕四级内控责任     

加强基层央行会计国库内部控制的思考

随着基层人民银行改革的不断深化,会计国库业务变化频繁,央行内控制度建设明显滞后,加之专业人员严重不足等原因,导致会计国库内控机制执行效率低、风险隐患多,现状堪忧。因此,构建基层央行会计国库内部控制机制势在必行。一、基层央行会计国库内部控制管理现状加强内部控制管理,是基层央行防范和化解资金风险的     

国库会计规范化管理存在的问题与对策

经理国库,为政府办理国库资金收支是人民银行的一项重要职责,也是人民银行作为"政府的银行"的重要体现.近年来,国库工作在加强内部管理、强化基础建设、完善内控制度等方面做了大量工作,取得了一定成绩.随着国库会计核算数据集中、财政国库管理制度改革的不断深入,基层国库工作遇到了许多新情况、新问题.如何促进新时期国库会计规范化管理,提高国库会计规范化管理水平,是深化基层国库会计改革的一项重要课题.     

基层国库会计人员存在的问题及建议

一、目前国库会计人员存在的不足 (一)全员持证上岗目标短期难以实现.<国库会计管理规定>(以下简称<规定>)第七条规定:"国库会计人员应持有国家颁发的会计人员从业资格证书."     

新形势下国库监管存在的难点及对策分析

一、当前国库监管工作存在的难点 1.监管法规和制度相对滞后 依据<中国人民银行法>、<国家金库条例>及实施条例、<预算法>及实施条例的规定,中国人民银行国库部门经理国库,对相关业务行使监督职能.     

基层央行会计队伍建设现状及建议

一、基层央行会计队伍现状和存在的问题 （一）人员不足兼岗严重。按照岗位设置和内控制度的要求，基层会计国库部门至少应配备7名会计国库人员，会计营业网点需配备4名会计人员。而目前县支行会计国库股一般只配有5—8名会计人员，现有人数与岗位设置的要求相距较大。     

国库业务:电子化环境下的风险防控举措

(一)尽快完善管理法规、制度.尽早制定颁布<国库法>或新的<国家金库管理条例>及其<实施细则>,进一步修改和完善退库、拨款等制度,从法律层面、制度上指导和保障国库工作的正常开展.建立由中心支库垂直管理、人民银行直接经理支库的模式,取代商业银行代理支库业务,增强国库人员的稳定性.……     

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.     

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.