银行业务经营信息失真的危害及治理对策

金融在现代经济中核心地位的凸现,使社会各方面对金融业务活动信息在时效、范围、质量等方面的要求越来越高.与此同时,金融业务活动信息失真的问题却仍然比较突出.本文仅就银行(包括城乡信用社)业务经营信息失真的表现、危害及成因和治理对策谈些看法和认识.     

智慧税警协作下的涉税犯罪治理研究

我国涉税犯罪持续高发,依靠传统侦控方式发现和查处的难度不断加大,因而有必要对其新变化及特点进行梳理与总结.分析近年来的犯罪数据及典型案例可知,涉税犯罪的分工组织严密、职业化色彩明显,采用非接触方式从事犯罪活动日益增多,涉税犯罪案件中多种犯罪行为相互交织.涉税犯罪治理面临案件发现受理难度较大、传统侦控难以应对职业化犯罪、违法犯罪的法律规制不足等问题.涉税犯罪治理应从模式和方法上寻求突破,搭建多部门协同共建共治的格局,以智慧税警协作为主线,运用数据导侦及信息研判,实现涉税犯罪的智能防控和精准治理.     

论企业会计信息失真的原因及其治理措施

真实的企业会计信息是信息使用者投资决策的基础。企业会计信息失真现象在我国一直存在,企业内部会计故意造假或工作失误和相关的法律法规、制度不健全、不完善都是造成企业会计信息失真的原因。本文对企业会计信息失真的原因进行了系统地分析,并对需采取的治理措施进行了深入地探讨。     

新形势下我国企业会计信息失真的表现及对策分析

会计信息是反映企业信息的基本资料,是债权人、投资者以及其他利益相关者管理决策的重要依据。然而,目前我国会计信息失真状况日益突出,会计信息失真己成为国内普遍存在的社会问题。本文从我国会计信息失真的现状出发,深入分析失真危害,全面总结失真原因,并提出治理对策,旨在提高会计信息质量,推动社会经济持续健康发展。     

我国上市公司信息失真问题研究

上市公司会计信息失真将对投资者、监管方、债权人及其他利益主体等相关各方造成损害或产生重大影响,本文通过分析会计信息失真的内部和外部成因,有针对性地提出了相应的治理对策,为有效建立信息失真的防范机制奠定了基础。     

银行业务经营信息失真的危害及治理对策

金融在现代经济中核心地位的凸现，使社会各方面对金融业务活动信息在时效、范围、质量等方面的要求越来越高，与此同进，金融业务活动信息失真的问题却仍然比较突出，本文结合工作实际，仅就银行（包括城乡信用社）业务经营信息失真的表现、危害及成因和治理对策谈些看法和认识。     

企业会计信息失真成因及治理策略探究

会计信息是企业经济经济信息的基础,是宏观调控的重要源头,也是企业内部进行经济决策管理的重要依据。但是就目前我国企业会计的现状来看,会计信息中的失真问题很严重,本文就企业会计信息失真问题出现的原因进行讨论,并提出了相应的治理对策。     

大数据背景下自然人涉税信息的界定与区分保护

大数据背景下,税务机关利用自然人涉税信息一方面促进了税收管理,另一方面也带来了危害自然人信息权益的风险.在构建纳税人信息权和各方利益平衡制约的理论框架下,分析研究自然人涉税信息的保护困境,认为应当以《民法典》和《个人信息保护法》的个人信息为上位概念指引涉税信息内涵和外延的确定,超越传统隐私权的范围;根据自然人涉税信息的不同类型,应当施以不同程度的区分保护.在大数据时代涉税信息广泛利用的背景下,应完善立法、把握涉税信息的流动链条,对自然人涉税信息进行整体全面而又相互区分的保护,以此平衡自然人纳税人信息权与其他权力的冲突,提高征税公平与效率.     

关于企业会计信息失真治理的研究

企业会计信息对于了解企业运营状态和财务状况有着重要意义,是了解会计主体的主要途径,是会计信息使用者进行决策判断的关键影响要素,关系着企业发展命运。由于企业会计信息所涉及利的益主体众多,所以经常发生出于自身利益目的,伪造会计数据的现象。目前会计信息失真已成为一个世界性的问题。会计信息失真不仅影响着企业,更影响着市场秩序。加强企业会计信息失真治理势在必行。本文将针对企业会计信息失真治理展开研究和分析。     

企业会计信息失真与治理对策

随着经济快速发展,国家加强了对企业征信和税务方面的管理,许多企业会计信息失真,财务风险凸显.会计信息对投资者及经营者都非常重要,投资者可以根据企业会计信息了解企业的经营状况、投资价值,同时给经营者呈现企业经营状况,为投资决策提供依据.但实际工作中发现,很多企业未建立健全内部会计管理制度,本文分析出现各种会计信息失真的原因,并提出治理方案,建立健全内部会计管理制度.     

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…