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巴塞尔协议Ⅲ颁布之后,国际大型银行纷纷开始了创新各级资本工具的尝试,国内银行监管层正在着力推动商业银行创新资本工具、拓宽资本补充渠道,将优先股、二级资本工具等创新型资本工具尽快推向市场,以此优化商业银行资本结构,增强银行体系稳健性,支持实体经济持续健康发展。 相似文献
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我国股份制商业银行资本困境分析 总被引:1,自引:0,他引:1
我国股份制商业银行普遍面临着进一步发展所需资本不足的困境。本文分析了我国股份制商业银行资本困境的主要特点,指出资本补充渠道不通畅、经营模式为资本消耗型、资本软约束等是造成股份制商业银行资本困境的成因,提出当前股份制商业银行要采取积极拓宽外部资本补充渠道、转变业务经营模式和盈利模式,逐步推行以RAROC为指标的经济资本管理等应对之策。 相似文献
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近年来,推动商业银行资本工具创新,拓宽商业银行资本补充渠道,加强金融对实体经济的支持一直是监管工作的重点之一。2019年,首单银行永续债推出,优先股发行条件放宽,资本工具认定标准完善等,都为商业银行创造了良好的资本补充环境。回顾2019年,商业银行资本补充渠道更趋丰富,永续债已迅速成为资本补充的重要方式,展望2020年,在永续债和二级资本债等持续发力的基础上,大中型银行仍将是主力,中小银行的资本补充将日趋优化。 相似文献
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美国商业银行资金来源结构的变迁及启示 总被引:2,自引:0,他引:2
本文介绍了美国商业银行资金来源管理的发展历程和不同规模商业银行筹资策略的选择,发现不同规模的商业银行结合自身特点在筹资中形成了各具特色的筹资渠道,如美国大型银行依靠股票溢价和留存收益补充权益资本,而中小银行主要依赖留存收益补充权益资本;大型银行主动性负债的占比要高于中小银行,中小银行对核心存款的依赖程度要高于大型银行等.通过与中国商业银行的对比分析,作者对中国商业银行的资本和负债管理提出以下建议:增强造血性权益资本补充渠道;正确认识发行次级债券的资本补充功能;关注中小银行资金来源结构中的经营风险. 相似文献
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张为民 《上海金融学院学报》2013,(4):44-51
资本工具的创新可以拓展银行资本补充渠道和空间,提升银行补充资本的能力,强化银行业的资本约束,增强风险管理水平,推动商业银行业务转型,增强服务实体经济的能力.本文在阐述我国资本工具的应用及创新背景的基础上,通过建立二叉树模型,探讨了我国新型资本工具定价问题并提出相关建议. 相似文献
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公司反收购是现代公司控制权争夺过程中的必然现象,虽然有争议,但如果给予必要的法律约束,它对解决优化资源配置问题有巨大的促进作用。反收购措施起源于美国,美国历史上围绕收购与反收购的案例构成了美国反收购立法的重要组成部分。美国反收购实践展示了多种可能性,其中引人注目的是股东权利计划,又称“毒丸计划”,它已为我国的盛大网络公司对新浪公司的收购所采用,但在法理上股东权利计划并没有得到很好的研究和解释。本文主要针对美国公司反收购实践中的毒丸计划进行研究,从而论证毒丸计划在法律上的有效性。 相似文献
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Russ Vince 《公共资金与管理》2000,20(1):39-44
The theme of this article is the future of learning in public organizations. It outlines a way of thinking that might underpin learning, and argues that, by the year 2010, public organizations could develop a radical approach to organizational learning that would make the concept more meaningful in their everyday practice. This approach is based on various shifts in the ways in which management is thought about and enacted. These changes are a movement away from the idea of 'the public manager' to a more relational notion: 'management in public'. The author explains what 'management in public' means, and discusses how it can be put into practice in order to transform learning in public organizations. 相似文献
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We analyse the evolution of mortality rates in Spain by age and gender between 1990 and 2018. We compare municipalities, ranked by socio‐economic status (SES) and grouped into bins of similar population size, to study changes not only in levels but also in inequality in mortality across the SES spectrum. We document large decreases in mortality rates throughout the period for all age groups, including children, even after 2000, and continuing after the Great Recession. These declines are stronger for boys and men, who had higher mortality rates to begin with. We find that inequality in mortality across municipalities was low among the young by 2018, while it was higher among adult men and older women. Inequality in fact increased over the period for older men. We explore the role of different causes of death and find that this increase in inequality is driven by stronger improvements in cancer‐related mortality among men living in richer areas. These improvements are not found among women, given their increases in mortality due to lung cancer. 相似文献
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Stephan Becher 《保险科学杂志》2013,102(5):449-454
Life insurance companies generate profits primarily with life insurance and disability protection. Individual risk assessment serves to avoid adverse selection. The assessment of medical risks is based generally on the classification requirements of the reinsurance companies. For this reason the reinsurers provide the primary insurance companies with classification manuals. The manuals from the reinsurers differ only slightly. By means of three examples (heart diseases, cancer and HIV) the development for the last 30 years of underwriting in medical risks is explained in this article. 相似文献
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Accountant stereotypes in movies distributed in North America in the twentieth century 总被引:2,自引:0,他引:2
We examine the accountant’s image in popular cinema, an influential medium that reflects and shapes social attitudes. After coding 168 characters on 41 characteristics, we use factor analysis to reduce these data to six factors and cluster analysis to identify five stereotypes: Dreamer, Plodder, Eccentric, Hero and Villain. Over time we find an increase in the representation of females, ethnic minorities, CPAs and CAs as movie accountants. Characters with CPAs or CAs are more likely to be Heroes than any other stereotype. 相似文献
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中国农村信用社普遍存在内部人控制问题,导致在"花钱买机制"的改革中法人治理结构的完善难于取得突破性进展.本文分析突破农信社内部人控制问题的难点,认为现行改革方案存在对制度演进的方向预见不足和对完善法人治理结构的长期性估计不足两方面的问题.从激励和约束两方面提出了农信社内部人控制问题的突破路径:确立渐进改革思路,分两步完成控制权的转换;加强金融立法,注重执行层面的政策设计;实施股权激励和"金色降落伞"计划;加强治理文化建设;强化监管,增大法人治理结构完善过程中的保障力量. 相似文献
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加入WTO以后,我国的注册会计师业务将逐步对外开放,允许国外注册会计师和会计师事务所来华从事会计师业务。这对我国的注册会计师和会计师事务所来说既是机遇又是挑战。一方面,国外的会计师和会计师事务所进来,可以带来国际通行的会计准则、先进的操作方法、经营理念以及一定的客户。另一方面,中国的会计师事务所也可以吸收国外的优秀人才、加强与国外的合作,做大做强,走向世界。因此即将开放的注册会计师业务将使国内会计师事务所面临重新整合的战略发展机遇期。 实施做大做强战略我国的会计师事务所相对国际四大会计师… 相似文献
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We examine performance persistence in the large and growing Brazilian equity fund market from 2000 to 2012. We find a significant risk-adjusted spread between a portfolio of top- and bottom-performing funds, which supports the idea that performance persists. This spread remains after controlling for market, size, distress, and momentum risk factors and tends to be larger and more significant for a set of small and retail funds. The spread is mostly driven by the underperformance of the bottom decile of funds, which is consistent with the existence of some fund managers with insufficient skills to recover investment costs. 相似文献
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提到林徽因,人们总是冠以“中国二十世纪第一美女和第一才女”之称,最津津乐道的。不外乎其感情生活,还有那首风格清新、脍炙人口的《人间四月天》,再不然就是“太太学堂”年代的英式文学气派。在读到张清平所著的《林徽因传》之前,我也曾在《读者文摘》与叶细细博客“民国女子系列”中得以熟知这个名字;读罢《林徽因传》全书,我才觉得以上评价都不免流于表面,甚至肤浅。 相似文献