引进内部控制机制加强政府执行力建设

政府执行力是维系一个政府机构生存和发展的决定性力量。政府执行力的高低，决定着政府有关政策、决策是否能贯彻实施。政府执行力所体现的水平直接关系到贯彻党和政府的意志和主张的质量，直接关系到执政为民的水平和质量。内部控制机制是管理当局为了达到某些目的或实现某种目标而加强管理当局内部的管理和控制，从而实现目的和目标的内部管理过程。引进内部控制机制，对加强政府的执政力建设，提高政府执政力水平具有重要意义。     

新闻曝光、政府干预与企业内部控制制度演进

本文有别于现行文献以企业内部控制作为外生变量而研究其经济后果的做法,选择从新闻曝光、政府干预的视角来研究企业内部控制制度本身的演化动因及其作用机理问题.研究结论表明,新闻曝光对企业内部控制制度演变具有显著作用,而政府干预在这一过程中起着正向的调节作用;相比较于非国有企业而言,政府干预对国有企业内部控制制度演化的调节作用更加明显.     

关于政府机关内部控制的几点思考

政府机关作为党政国策的具体执行组织,具有维护社会公共利益、促进社会和谐发展等社会管理职能,通过内部控制,可达到保证财政资金聚集、支付、周转的有效运行和有力有效惩治预防腐败的目的。本文通过把握政府机关的运作特点,认清在新形势下进一步加强政府机关内部控制所存在的固有障碍,从政府机关财会工作者的角度,就如何利用改善内部控制环境、加强财务基础工作、完善预算控制机制、提升资产管理水平、强化外部审计力度等实际手段,将内部控制落实到政府机关工作活动决策、执行和监督全过程谈几点看法。     

地方财政部门建立健全内部控制管理体系探讨

随着新《预算法》以及《财政部内部控制基本制度(试行)》的出台,地方财政部门在开展内部控制体系的建设过程中有了较为详细的准则和依据,在这两项法律颁布之前,很多地方上的财政部门对内部控制并没有足够的认识和重视。地方财政部门不断加强内控体系的建设,有利于对各项资金进行规范化管理,不断降低资金流失的概率,虽然目前在内控体系建设中取得了一些成效,但是和一些企业等盈利单位相比,地方财政部门的内控体系仍然存在较多的缺陷,不利于内控体系的深层次发展。从目前地方财政内控体系建设的实际情况出发,找出内部控制过程中存在的问题,提出相应的解决措施,给地方财政部门的内控体系建设提供一些参考。     

关于政府机关内部控制的几点思考

政府机关作为党政国策的具体执行组织，具有维护社会公共利益、促进社会和谐发展等社会管理职能，通过内部控制，可达到保证财政资金聚集、支付、周转的有效运行和有力有效惩治预防腐败的目的。本文通过把握政府机关的运作特点，认清在新形势下进一步加强政府机关内部控制所存在的固有障碍，从政府机关财会工作者的角度，就如何利用改善内部控制环境、加强财务基础工作、完善预算控制机制、提升资产管理水平、强化外部审计力度等实际手段，将内部控制落实到政府机关工作活动决策、执行和监督全过程谈几点看法。     

财政部门预算管理中的内部控制研究

随着社会的发展与经济的进步,我国财政部门改革也取得了很大的进展。财政部门内部控制管理体系得到了不断的完善,财政部门可以更加清晰地认识到资金的使用情况,这对于监督部门和审计部门工作的开展具有非常重要的作用,极大地提高了财政资金的使用效率。本文具体分析了财政部门预算管理的内部控制,对地方财政部门内部控制的作用进行了分析,并提出了加快财政部门发展的对策,希望能够为财政部门工作人员提供帮助。     

浅谈农村商业银行经营管理中的内部控制

各大商业银行为确保企业经营管理目标的实现,需要建立和完善银行的管理制度,形成良好有效的决策机制、实行机制和监督机制.为稳固银行各项业务发展需要,堵塞经营漏洞,消除工作隐患,则需要建立完善的内部控制管理,这不仅是防范控制金融风险、保护银行财产的安全,更是保障业务稳健发展的一个重要手段,而且也是提高经营效率、实现经营目标的一个重要保障.本文针对农村商业银行内部控制存在的问题及风险因素对银行内部控制作一些探讨.     

公司治理结构与内部会计控制的互动

目前会计信息失真以及内部会计控制之不足的严重程度,是社会各界普遍关注的问题之一,本人认为只有认真贯彻《会计法》,改革财会人事管理体制,加大政府财政部门的检察力度,运用内部监控机制,才能从根本上得到解决.企业会计内部控制并不完全是消极的或有害的,在管理实务中,应当提倡效率性企业会计内部控制,抑制机会主义企业会计政策选择,严禁操纵型企业会计政策选择.本文从会计商业银行会计内部控制的目标和原则入手,分析了商业银行会计内部存在的问题,在此基础上了笔者有针对性的提出了完善企业会计内部控制的对策.     

行政事业单位内部控制中存在的问题与对策

行政事业单位内部控制不仅对事业单位的内部管理水平和社会形象有着重要影响,也影响财政部门的成本控制及各部门的工作效率,近些年来行政事业单位的内部控制管理不断得到重视,管理水平得到大幅提高,但部分问题仍然存在,缺乏相对统一的单位内部控制管理模式和框架,因此加强行政事业内部控制是一项长久而艰巨的任务。本文就如何解决行政事业单位内部控制中存在的问题,有提高控制成效。     

论如何加强和完善行政事业单位内部控制

我国行政事业单位的资金主要来自于财政部门拨款,其内部控制力度直接关系到财政资金的利用效率和去向。与此严重不符的是,大部分行政事业单位没有真正认识到内部控制的重要性,内部控制制度存在长期缺位现象。本文主要针对当前行政事业单位内部控制不力的情况,分析如何加强和完善行政事业单位的内部控制,不断提高内部管理水平。     

纳米技术在聚烯烃中的研究进展

综述了聚烯烃纳米复合材料的优点、使用价值和近年来国内外聚烯烃纳米复合材料的研究进展，并介绍了无机粒子／聚烯烃复合材料和粘土／聚烯烃复合材料，重点阐述了粘土与聚乙烯、聚丙烯纳米复合材料的制备方法及粘土／聚烯烃纳米复合材料插层热力学分析，对目前聚烯烃纳米复合材料存在问题及发展前景进行了探讨。     

Healthy Investments in Investing in Health

This article discusses socially responsible investing (SRI) and tobacco. SRI allows investors, both institutional and individual, to express their concerns and make their social and ethical stands known to the companies they invest in and patronize. The tobacco industry is active in every country on the globe and generates huge profits, while tobacco use is responsible for 4 million deaths every year.The authors explore past and current views on investment in tobacco, partly based on a survey conducted by the Tobacco Free Initiative of the World Health Organization (WHO). There is clearly a trend toward divestment from tobacco for both ethical and financial reasons. Tobacco-free investments can be both ethically sound and financially profitable.     

Developments in Consumer Protection in India

This paper surveys the major developments in the field of consumer protection in India since 1984, when the statutory provisions for regulating unfair trade practices were incorporated for the first time.Among the developments described in the paper is the strengthening of provisions for consumer protection through amendments to the Act regulating restrictive and monopolistic trade practices (the MTRP Act). Public-sector undertakings and co-operative societies have been brought within the purview of the Act, and consumers have obtained the right to participate in inquiry proceedings before the MRTP Commission.Consumers and their associations have been given the right to seek redress of grievances arising out of the violation of certain pieces of legislation, including the Drugs and Cosmetics Act. The Consumer Protection Act, 1986, was enacted in order to provide speedy and inexpensive redress of consumers' grievances. Redress can now be sought before any consumer court also for negligence or deficiency in medical services.The Bureau of Indian Standards Act, 1986, has strengthened the measures for the standardisation and quality control of manufactured goods.A Consumer Welfare Fund has been set up to provide financial assistance to voluntary consumer organisations and for the general development of consumer movement in the country. A spurt in voluntary consumer organisations in different parts of the country can also be observed.Other developments include the establishment of a separate Department of Consumer Affairs in the Union Government and the setting up of a Consumer Product Testing Laboratory.     

关于我国资产证券化若干问题的探讨

资产证券化是一项复杂的金融工具创新,引进和实施这种新型的融资工具需要大量的配套工作。我国实施资产证券化需要解决特设机构的设立、基础资产的选择、破产隔离、信用增级、会计处理、税收政策以及立法和监管等方面的问题。     

Economic Keywords in 2007 in China

RMB exchange rate The exchange rate of Renminbi,the Chinese currency, witnessed an appreciation of around six percent to one U.S. dollar this year. On December 13, the central parity rate stood at RMB 7.3568 against one dollar,according to the Chinese Foreign Exchange Trading System, breaking the 7.36 mark.     

Conflict in Supplier–Retailer Relationships in the Brewery Industry in Cameroon

The authors develop a theoretical framework to explain conflict in supplier–retailer relationships. In addition to traditional influence strategy variables, the framework links conflict to retailer dependence and supplier formalization. The framework is empirically tested in the Cameroonian brewery industry. The findings support the view that channel conflict is inversely related to retailer dependence and supplier formalization. Contrary to expectations, the use of noncoercive influence strategies (information exchange and recommendations) has no significant effect on conflict, while, as expected, the use of coercive influence strategies (threats and promises) increases conflict.     

粤北山区砖园仓储粮机械通风应用研究

在砖园仓机械通风应用试验中,正确运用理论计算,精确得出通风技术数据,依此设计通风系统,结果表明：在实仓运行中,检测的主要技术参数和设计值基本相符,经136h通风,粮温从38℃降至13℃,吨粮降温耗电0.011℃,降温好、电耗低,证明设计方法正确,符合南方稻谷产区,解决了基层普遍存在的砖园仓机械通风盲目设计问题,为规范设计作出了示范,验证了粮层压力正确计算方法。     

Recent advances in reinforcement learning in finance

The rapid changes in the finance industry due to the increasing amount of data have revolutionized the techniques on data processing and data analysis and brought new theoretical and computational challenges. In contrast to classical stochastic control theory and other analytical approaches for solving financial decision-making problems that heavily reply on model assumptions, new developments from reinforcement learning (RL) are able to make full use of the large amount of financial data with fewer model assumptions and to improve decisions in complex financial environments. This survey paper aims to review the recent developments and use of RL approaches in finance. We give an introduction to Markov decision processes, which is the setting for many of the commonly used RL approaches. Various algorithms are then introduced with a focus on value- and policy-based methods that do not require any model assumptions. Connections are made with neural networks to extend the framework to encompass deep RL algorithms. We then discuss in detail the application of these RL algorithms in a variety of decision-making problems in finance, including optimal execution, portfolio optimization, option pricing and hedging, market making, smart order routing, and robo-advising. Our survey concludes by pointing out a few possible future directions for research.