我国商业银行信用风险管理

风险管理是商业银行经营管理的核心问题,而信用风险是商业银行最主要的风险之一。我国商业银行长期处于高风险运行状态,因此,进行信用风险管理研究,提高我国商业银行信用风险管理水平,是我国商业银行要解决的重要课题。本文分析了我国商业银行信用风险管理的必要性,并从我国商业银行的发展现状出发,对我国商业银行信用风险管理进行了系统的探索和研究,同时提出了改善我国商业银行信用风险管理的对策。     

浅谈商业银行金融创新

当前,随着我国金融体系的不断改革完善,商业银行金融产品也在持续创新。但是我国商业银行金融创新方面仍存在很多问题。本文首先对我国商业银行金融产品创新的现状做了简单的介绍,对我国商业银行金融产品创新中存在的问题进行深入探讨,在此基础上提出加快我国商业银行金融产品创新的举措,希望增加人们对我国商业银行金融产品的了解,不断提高我国商业银行的竞争力。     

浅议我国商业银行债券投资的管理

我国商业银行债券投资有利于商业银行减少经营风险,有利于增加银行资产流动性,实现银行利润目标的顺利完成,对促进我国经济发展具有十分重要作用。文章简介我国商业银行债券投资的现状以及我国商业银行债券投资的重要性,并阐述我国现阶段商业银行债券投资业务存在的风险,针对我国商业银行债券投资业务存在的风险提出相应管理策略。     

“一带一路”背景下国际贸易融资创新与我国商业银行关系研究

"一带一路"战略的提出为我国商业银行拓展国际融资业务提供了良好的战略平台,然而,在国际贸易融资业务上,我国商业银行与外资银行还存在着很大的差距。本文基于我国7家商业银行2009~2016的面板数据对国际贸易融资与我国商业银行的关系进行实证检验。研究结果表明,国际贸易融资额、资本规模以及人力资本与我国商业银行效率正相关,其中,国际贸易融资额和资本规模与商业银行效率显著正相关,因此,我国商业银行应该注重国际贸易融资创新业务发展。随后,对目前我国商业银行国际贸易融资创新存在的问题进行分析。最后,针对当前我国商业银行国际贸易融资创新存在的问题提出相关建议,以此促进我国商业银行国际贸易融资创新业务的发展。     

我国商业银行操作风险管理中的问题与对策

操作风险是我国商业银行面临的重大风险,影响着我国商业银行的生存和发展。本文从我国商业银行操作风险的现状讨论出发,对商业银行操作风险的管理理念、内控机制、管理基础、管理方式等方面,分析了我国商业银行操作风险管理中存在的问题,并对我国商业银行发展操作风险提出了建设性意见。     

商业银行公司治理的国际比较以及对我国的启示

商业银行公司治理水平是决定商业银行核心竞争力的关键,本文通过比较国际上四种商业银行治理模式的利弊,指出目前我国商业银行在公司治理中所面临的问题,提出几种改善我国商业银行公司治理的政策建议,以促进我国商业银行更好地发展。     

我国商业银行信息披露走向国际化的思考

我国商业银行信息披露与国际标准还存在很大差距,如何缩短差距,对我国商业银行具有重要意义。本文首先介绍了新巴塞尔协议有关商业银行信息披露的内容,再介绍了国外商业银行信息披露的要求及状况,分析我国商业银行信息披露与国际标准的差距,并提出我国商业银行信息披露如何走向国际化。     

试论我国商业银行体制的重构

商业银行是我国金融体系的主要组成部分,商业银行体制的构成直接关系到商业银行的效率和质量,从而影响到整个金融体系的运转,进而对国民经济的正常运行产生举足轻重的影响。因此,商业银行体制是否科学、合理,是否适应当前建立社会主义市场经济的需要,是我们需要认真研究解决的一个重要问题。本文对重构我国商业银行体制问题作一探讨。　　一、重构我国商业银行体制１、重构我国商业银行体制的基本原则。根据世界大多数国家商业银行体制的情况和我国商业银行的发展情况,笔者认为,我国商业银行体制的重构应该遵循以下原则：竞争原则。…     

发展我国商业银行的思路

发展我国商业银行的思路江泓发展我国商业银行，实现专业银行向商业银行转换，已成为我国金融体制改革的重要任务之一。笔者认为，建立我国国有商业银行体系，实现专业银行向商业银行转换，既要借鉴国外商业银行经营管理成功的经验，按照国际商业银行的经营管理模式对我国...     

国际商业银行营销管理对我国商业银行的启示

近年来,我国商业银行营销管理发展较快,但与国际商业银行相比还有很大差距.随着我国金融全球化进程的加快和金融开放的扩大,我国商业银行面临日益激烈的市场竞争,如何缩小与国际银行在营销管理方面的差距,使我国商业银行在竞争中不断发展壮大,已成为我国商业银行各级管理人员面临的一个重要课题.本文通过对国际商业银行营销管理策略进行分...     

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…