财务绩效与企业价值双视角下商业银行资产负债管理策略优化

文章从企业价值和财务绩效双重视角出发，探究了商业银行资产负债管理的优化策略。基于15家A+H股同时上市的商业银行样本研究发现，资产负债总体结构对商业银行的企业价值和财务绩效均具有显著负向影响，而投资类资产结构、贷款类资产结构、存款负债结构、同业负债结构均具有显著正向影响。最后提出财务绩效与企业价值双视角下商业银行资产负债管理的优化策略，包括突出资产负债平衡、提高贷款与投资资产比例、优化存款与同业负债。     

我国商业银行负债管理的现状与对策

负债管理理论是以负债为经营重点，即以借入资金的方式来保证流动性，以积极创造负债的方式来调整负债结构，从而增加资产和收益。负债管理理论体现出了商业银行经营管理理念的创新，它变以前的被动吸收存款为主动进行借款，通过主动增加负债来扩大经营及规模，为银行找到了保持流动性的新方法。根据这一理论，商业银行的流动性不仅可以通过调整资产来保证，还可以通过调整负债来保证，变单一的资产调整为资产负债双向调整，为银行的经营管理增加调节途径，商业银行根据资产的需要调整和组织负债，让负债适应和支持资产，也为银行扩大业务范围和规模提供了条件。     

优化商业银行资产结构的实证研究

所谓“优化”的资产负债结构是指资产结构的配置和负债结构的配置能够相互适应,当负债结构发生变化时,资产结构能迅速做出调整,以及当资产结构根据需求必须出现变动时,银行能够在满足流动性需求的情况下,实现利润的最大化。优化配置资产负债结构的过程,就是一个对流动性风险以及其他风险实时监控的过程。流动性、安全性、盈利性即为商业银行的经营原则,要求商业银行合理安排资产结构与负债结构。     

我国商业银行利率风险管理

随着利率市场化进程的加快,利率风险将成为商业银行日常经营中所面临的主要风险,长期隐性存在的利率风险将不断显化。因此,加强对利率风险的分析研究,完善利率风险管理将成为我国商业银行经营管理中亟待解决的课题。一、我国商业银行利率风险的主要表现形式银行在从事资产和负债业务活动时,因市场利率发生变化而蒙受资产损失的可能性就是利率风险。利率风险是客观存在的一种经济金融现象,它贯穿于商业银行资产和负债业务经营活动的全过程。1.资产负债期限错配风险。在资产负债期限不相匹配或者资产负债期限相同但对应数量不同的情况下,利率…     

西方商业银行管理的发展与演变

西方商业银行的管理经历了三个发展阶段,即资产管理、负债管理以及资产负债管理,这三种模式各有其不同的经济背景及理论基础,可以说它们体现了不同市场发育程度状况下商业银行的决策体系。我国当前正处于向市场经济转轨的进程中,商业银行如何适应不断完善的市场体系是金融体制改革中的一个重大课题,分析一下西方商业银行管理的发展与演变,必然对我们有所助益。     

论商业银行适度负债对银行风险管理的重要性

现在很多商业银行内部非常重视资产的风险管理,却忽视了对负债的风险管理,而负债业务的风险管理在商业银行整个经营管理中有着十分重要的作用。如果商业银行的资金运用过于扩张,高流动负债比重过大,资产负债的期限结构不协调,就很可能导致资金的周转不灵,进而发生对商业银行的挤兑,并可能造成公众的心理恐慌及连锁反应。这样轻则严重损害银行的信誉,重则引发银行的危机。在市场经济条件下,商业银行既要加强资产风险管理,也要加强负债风险管理。     

银行资产负债管理中应引入基于VaR的风险控制机制

一、银行传统的资产负债管理的不足 资产负债管理是指通过资产和负债的恰当组合,在降低风险的同时实现特定的收益目标.资产负债管理是银行进行投资管理的核心.资产负债管理的核心,实际就是利率风险管理.资产负债管理中最常用的两个方法是缺口管理和持续期.     

合并财务报表中涉税项目的会计处理

本文对合并财务报表中涉税项目的会计处理进行了分析,包括合并抵销的资产负债项目、含未实现内部交易损益的资产负债项目和抵销了计提减值准备的资产项目,力求更为准确、完整地计量、确认和反映合并财务报表中递延所得税资产、递延所得税负债及所得税费用。     

国内商业银行拓展中间业务套餐模式的分析

现代商业银行的业务主要包括资产业务、负债业务和中间业务,随着中国经济的迅猛发展,国内商业银行在开展传统的资产业务和负债业务的同时,中间业务也取得了长足的进步。商业银行中间业务主要是利用银行自身的技术、信息、人才优势为国内外企业、公司提供技术支持,信息咨询等方面的服务。中间业务与传统的资产负债业务不同,商业银行     

商业银行资产负债时间结构与含义——以A股上市大型商业银行为例

金融危机以来,世界主要经济体和各国际组织积极探索新的系统性风险管理工具,并建立起宏观审慎调控框架,商业银行资产负债时间结构管理是宏观审慎调控框架中的一个重要方面。本文对A股上市大型商业银行资产负债时间结构进行研究,发现商业银行在宽松货币政策环境下存在期限错配加剧、股份制银行短期负债能力不足的问题。最后提出了加强对商业银行的顺周期监管、增强商业银行自我资产负债时间结构管理的政策建议。     

残疾人发展权保障的理论体系与制度实践

从联合国《残疾人权利公约》到世界各国的宪法与专门法,残疾人发展权在法律层面被确定为残疾人群体享有的基本权利。法律规范和平等的政治参与为残疾人发展权的保障提供了规范依据,明确了残疾人发展权的价值内涵。在保障的具体途径上,社会保障为残疾人发展权保障提供康复与经济帮扶,无障碍支撑的保障为残疾人发展权保障创造完备的信息和设施环境,文化层面的氛围塑造和教育层面的融合理念为残疾人发展权的权利实现提供了路径,司法为残疾人发展权保障提供了程序与实体的支持。理论和实践表明,完善的发展权保障体系有助于实现残疾人平等、参与、共享社会生活并实现社会融合。我国也将不断充实和完善残疾人发展权保障的理论体系与制度实践,借鉴国际经验,实现"提升残疾人发展能力"的目标。     

Children's perception of dinner conversation with parents in Japan

The children's perception of dinner and dinner conversation with their parents was surveyed for sixth‐grade students of elementary school in Japan. The data were analysed from the gender of children and attending parents. The children had dinner and dinner conversation more frequently with their mother than with their father. With father attendance, girls and boys had the same frequency of dinner and dinner conversation, although, with mother attendance, girls had dinner conversation more frequently than boys. Most of the children felt happy when they had dinner with their parents. However, a lower percentage of children felt happy when having dinner conversation with their parents, thought that they were important to their parents and thought dinner conversation was useful. More children felt happy during dinner and dinner conversation with their mother than with their father. However, there was no perceived difference in the usefulness of the conversation based on the father or the mother attending. The contents of conversation were greatly affected by which parent was attending. Subjects concerning children's manners were talked about more frequently in conversation with mothers than with fathers. Children had more frequent conversations with their father about ‘social issues’ and the ‘parents’ surroundings’ than with their mother. Girls had more frequent conversations on a wider variety of subjects with their mothers than boys. Girls could more easily share in their mothers’ knowledge or sense of values through dinner conversation. Boys were, for the most part, excluded from this process in conversation with either parent.     

关于会计理论实证研究方法的考察

本文的主要目的是评价会计理论的研究方法中实证接近方法的妥当性,找出研究方法上的错误,并提出解决这种错误的方法。文章首先分析了研究模型中假设的非现实性问题、验证可能性问题以及与规范理论的差别性问题,并以韩国和美国的经营者补偿合同为例找出了具体的错误和提出了解决方案。     

Is brand alliance always beneficial to firms?

In this research, we develop a fresh analytical model to examine the impact of brand quality on the firms’ performances when two firms selling substitute products form a brand alliance. Our results indicate that when two products have equal brand qualities, brand alliance is always a beneficial strategy for two firms to employ. However, when two products have different brand qualities, brand quality differential shows a positive relationship with the profit of the firm with the low-quality brand but demonstrates a negative relationship with the profit of the firm with the high-quality brand in the brand alliance. Our results also show that brand quality differential has a greater effect on the profit of the firm with the high-quality brand than on that of the firm with the low-quality brand. In addition, we find that brand alliance becomes much more valuable to the firm with the high-quality brand when the brand quality differential decreases, but the value of brand alliance has a concave relationship with the profit of the firm with the low-quality brand when the brand quality differential increases.     

Marketing Alliances Between Non-Profits and Businesses: Changing the Public's Attitudes and Intentions Towards the Cause

ABSTRACT

The purpose of this study was to examine to what extent corporate and non-profit alliances can impact the public's attitudes and intentions to support a cause. Through the use of experimental design four types of alliances were examined: (1) low affinity cause aligned with company with strong reputation, (2) low affinity cause aligned with company with weak reputation, (3) high affinity cause aligned with company with strong reputation, and (4) high affinity cause aligned with company with weak reputation. Results of paired sample t-tests indicated significant changes for only one type of alliance, that which is between a low affinity cause and a corporate sponsor with a strong reputation. The low affinity cause experienced increased: (a) customer trust in the non-profit, (b) intentions to support the cause, (c) evaluations of cause importance, (d) personal feelings of responsibility to help the cause, and (e) evaluations of consequences for society through providing support. For the remaining three types of alliances changes were not significant.     

基于物流绩效指数的RCEP国家物流发展比较

亚太区域全面经济伙伴关系协定(RCEP)各成员国的物流绩效的提高,对促进成员国的贸易发展、提升国际贸易水平具有重要意义。利用RCEP各成员国的物流绩效指数(LPI),通过多角度分析、探索物流高水平发展的新路径。分析发现中国在基础设施方面取得了一定的成效,但在清关及物流服务质量和能力方面依然有待提高。通过物流绩效指数聚类,将RCEP成员国分为三类不同物流水平的国家,第一类为物流高水平国家,包括新加坡、日本、澳大利亚、韩国、新西兰和中国;第二类为物流中水平国家,包括印度尼西亚、越南、马来西亚和泰国;第三类为物流低水平国家,包括柬埔寨、文莱、菲律宾、老挝和缅甸。通过计算各成员国LPI变异系数发现,物流高水平国家的物流绩效基本保持稳定,低水平国家中有的能持续上升,有的表现则很不稳定。物流中水平国家,需要保持持续增长趋势,才能不断缩小与物流高水平国家之间的差距,而物流低水平国家则需要全方位的提升。     

论市场消费需求流行

消费者的需求具有可诱导性。而消费者的潜在需求转化为现实需求 ,是与消费市场文化及流行品有着重要的联系。市场消费需求流行是一种时尚的需求 ,是市场消费规律的一种表现形式。在众多企业产品与国际流行日渐接轨的市场形势下 ,研究市场消费需求流行的特性状态与扩散因素 ,是企业市场营销的重要课题和论证方法     

关于对邮政企业文化再造的几点探讨

邮政部门成为独立运营的现代企业以后,原有的企业文化已经不能满足新形势下邮政企业的发展需要,需要构建具有鲜明时代特点和浓郁行业特色的企业文化。邮政企业进行企业文化再造,应采用渐进式企业文化再造模式,坚持尊重历史与紧密联系实际的原则,坚持针对性和系统性相结合、行业共性和企业个性相结合、发挥企业家的作用与员工广泛参与相结合等原则。邮政企业文化再造是一个长期的、艰难的过程,要用动态的、发展的眼光看待企业文化再造。     

Impact of empathy with nature on pro-environmental behaviour

Existing studies show the role of empathy with nature in improving attitudes toward the environment. This article demonstrates that induced empathy with nature can improve environmental behaviours and commitments. We find that environmental commitment and behaviour are positively affected by empathy with nature and establish a causal model between empathy with nature and pro-environmental behaviour. We further investigate the relationship between self-construal (interdependent or independent), empathy with nature (existing or non-existing) and pro-environmental behaviour. The results indicate that participants who have empathy with nature display stronger pro-environmental behaviour, particularly in the private domain. Commitment to the environment plays a mediating role in this relationship and self-construal plays a moderating role. Specifically, for individuals with interdependent self-construal, empathy with nature promotes pro-environmental behaviour, whereas for individuals with independent self-construal, empathy with nature has no statistically significant effect on pro-environmental behaviour.     

Impulse buying and variety seeking: A trait-correlates perspective

Impulse buying and variety seeking are low-effort feelings-based behaviors, yet the similarities and differences in their socio-psychological origin are under-explored. This article addresses this gap with a conceptual framework incorporating several individual and situational factors with a focus on three relevant consumer traits — consumer impulsiveness (CI), optimum stimulation level (OSL), and self-monitoring (SM). Findings from a survey with retail shoppers about their actual purchase decisions show that both CI and OSL have a positive association with the level of impulse buying and variety seeking. However, CI is more strongly associated with impulse buying and OSL with variety seeking. Moreover, SM relates negatively with impulse buying and positively with variety seeking; it also moderates the influence of CI and OSL on both the behaviors in opposite directions. Finally, the article discusses the contribution of this research, its limitations and some directions for future research.