《银行会计学》教学改革与创新研究

《银行会计学》课程是一门理论性和实践性都非常强的学科,因此,银行会计教学要实现理论与实践并重.针对银行会计在理论教学和实践教学中存在的一些问题,并对这些问题进行分析,从以下方面提出了切实可行的教学改革与创新思路:邀请银行专家共同编写《银行会计学》教材；根据金融会计改革的内容和银行内外部环境发展的需要和人才需求的变化及时调整教学内容；运用现代化教学手段,将多种教学方法相结合；加强实验教学,强化学生实际操作技能训练；加强校银合作,建立校外实训基地；聘请银行专家作为做客教授或兼职教师,加强师资队伍建设,提高高校教师专业素质.     

浅析非会计学专业的会计学教学存在问题及对策

为了适应市场经济发展的社会需求,目前国内大部分高校的经济管理学院的非会计学专业都开设了会计学相关课程,作为必修课的课程主要有会计学基础和财务管理。但非会计专业的会计学教学中还存着一些比较普遍的问题,本文将就非会计学专业的会计学课程的教学目标、教学内容、教学方法、教材选用和考核方式等方面提出改革的思路和建议。     

浅析非会计学专业的会计学教学存在问题及对策

为了适应市场经济发展的社会需求,目前国内大部分高校的经济管理学院的非会计学专业都开设了会计学相关课程,作为必修课的课程主要有会计学基础和财务管理。‘但非会计专业的会计学教学中还存着一些比较普遍的问题,本文将就非会计学专业的会计学课程的教学目标、教学内容、教学方法、教材选用和考核方式等方面提出改革的思路和建议。     

浅析非会计专业会计学课程教学中存在的问题及对策

目前,会计学课程已成为各高校经济管理类非会计专业的专业基础课程,并且受到越来越多的重视。但在非会计专业会计学课程教学过程中还存在着一系列问题,如教学目标不明确,教学内容侧重专业的深度,但缺乏一定的广度,教学手段单一等。本文在对这些问题进行分析的基础上,从制定有针对性的教学目标、完善教学内容、转变教学手段三个方面提出了相应对策,以期提高非会计专业会计学课程教学质量,取得良好的教学效果。     

财务会计教学的全过程管理探讨

财务会计是会计学专业学生必修的一门核心课程,文章从该课程的特点出发,针对财务会计学教学提出了全过程管理的观点,通过对教学过程中的全方位备课、多媒体案例教学、学生分类管理、课堂与课后不同类型习题的练习等环节进行了较为详细的论述。     

对提高《会计学原理》教学质量的几点建议

通过分析《会计学原理》课程在会计专业课程中的重要性,结合会计专业课程教学特征,明确了提高其教学质量是提高会计专业课程教学整体质量的必要步骤之一.为了更为全面地提高《会计学原理》教学质量,应明确课程定位、改善教学方法、改革考核方式、重视教学评价.     

对提高《会计学原理》教学质量的几点思考

《会计学原理》是会计学专业的专业基础课,也是其他管理类各专业的公共必修课,学生对会计专业的学习、思考、融会贯通等是在学习《会计学原理》课程时就逐步形成的,学生学习该课程的好坏,直接影响到后续会计专业核心课程与分支课程的学习,其重要性不言而喻。主要思考提高《会计学原理》教学质量的途径,从课程定位、教学方法、教学评价三个方面提出提高《会计学原理》教学质量的建议。     

《初级会计学》教学改革探讨

《初级会计学》是会计学专业的入门课程,如何让学生顺利进入会计学科的系统学习大门,是课程的基本要求。文章从《初级会计学》教学的现状分析问题,结合国内外高校实际,从如何培养学生的学习兴趣、理论联系实际、提高学生的感性认识、研究讲课的技巧、更新教育内容、教学手段改革和加强实践教学等方面对《初级会计学》教学改革进行探讨并提出改革对策。     

试论高职会计学专业税收学课程教学设计

税收学是高职会计学专业一门承上启下的课程,其课程教学必须从多个方面进行设计.因此,结合自身教学经验,首先阐述高职会计学专业税收学课程教学的目的,接着概述高职会计学专业税收学课程教学的现状,最后提出优化该课程教学的策略,以期为提高税收学教学质量提供一些帮助.     

会计学基础课程存在的问题及改进

会计学基础课程是会计学及相关经济管理专业的核心课程,也是学生接触的第一门会计专业课程.目前我国会计学基础课程存在定位不准、教材结构和内容不恰当、教学组织不合理等问题.本文提出要从以下几个方面对会计学基础课程进行改革:立足会计本质,重新进行课程定位;结合科学技术发展,借鉴国外教材先进经验,明确教材基本内容:理论与实验教学同步等.     

Bank Fragility and International Capital Mobility

The paper presents a model of a small open economy with a fragile banking sector and imperfect international capital mobility. In this model, increased international integration of the market for bank deposits makes bank runs more likely, resulting in a welfare loss for the business sector. Bank depositors may gain or lose depending on the parameters. When depositors gain, whether the gains exceed the losses to the business sector depends on the size of the holdings of foreign assets relative to the deadweight costs of bank runs. Thus, limited international financial integration may not be desirable.     

Does the stock market cause economic growth? Portuguese evidence of economic regime change

The relationship between stock market and economic growth is tested for Portugal (1993–2011), which is a small open economy dependent on bank financing. The relationship between economic growth and bank financing is also appraised. Using Vector Autoregressive (VAR) modeling, Granger causality, variance decomposition and impulse response function are discussed. The physical replacement of the currency, as a consequence of the integration in the European Monetary Union, proves to be an economic regime change. The effect of the subprime crisis was also proved. There is evidence of Granger bidirectional causality between the stock market and economic growth. Meanwhile, there was no evidence of causality running from bank financing to economic growth.     

对构建中国新型不良资产处置市场的思考

在国有商业银行改制上市与入世后过渡期临近的双重倒逼下,国有商业银行多年累积的巨额不良资产已成为阻碍其生存与发展的最大问题。虽然资产管理公司与国有商业银行在不良资产处置过程中发挥了重要作用。但由于处置市场的不完善,影响了处置的进程与效率。处置进程的内在加速需求已深刻反映了处置过程中存在的问题与矛盾,并进一步映射出处置市场主体单一化等不良现状,因此必须加快构建新型的不良资产处置市场。     

Capital Market Integration in Euroland: The Role of Banks

The introduction of the euro marks a milestone in the process of European financial market integration. This paper analyzes the implications of the euro for cross-border banking activities. A portfolio model is used which captures the role of banks as providers of informational and of risk-diversification services. By eliminating exchange rate risks, the euro enhances the incentives of banks to expand within Euroland. Yet, while the currency bias in bank portfolios will be eliminated, the home bias will remain. Implications of market integration for the risk-taking and the monitoring of banks are not clear-cut.     

European bank stress test and sovereign exposures

We use an event study methodology to revisit the bank stress test conducted by the European Banking Authority in 2011. Instead of only considering the final results disclosure, we consider six key official announcements during the stress test. Our results indicate that abnormal returns reversed over the course of the stress test and that the emerging sovereign crisis contributed to the stock market perception of bank health.     

Banking market integration in the SADC countries: evidence from interest rate analyses

This study investigates the state, development and drivers of banking market integration in the member countries of the Southern African Development Community (SADC). A Principal Component Analysis (PCA) of national retail interest rates indicates increasing integration in loan and deposit markets. These integration processes are not developing uniformly and we can identify a convergence club. When investigating the interest rate pass-through from central bank onto retail rates for this convergence club, we find both, genuine and monetary-integration driven processes though the latter dominate. We thus conclude that a selective expansion of the Common Monetary Area (CMA) is possible.     

澳中中央银行独立性:比较与借鉴

澳大利亚中央银行经过几十年的改革和发展，其独立性已有很大进展，这一点已为学们的研究所证实。建立市场经济体制的中国迫切需要一个独立的中央银行，为此需借鉴包括澳大利亚在内的西方发达国家的经验，增强和完善中国中央银行的独立性。     

日本马克思主义经济学与现实问题研究态势

笔者主要以2003年日本经济理论学会第51届大会的论文为依据，先描述其马克思主义经济学研究的若干特点与态势，然后综述关于社会经济学和规范理论，全球化和元理论，资本主义是否能够存在下去，是资本主义控制市场还是市场控制资本主义，全球一体化和国际金融体系的不稳定化，全球经济一体化进程与阻碍，以及银行衰退论和市场原教旨主义金融行政等具体问题的理论观点。     

试析投资银行在中国经济转型中的金融效率状况

投资银行的金融效率反映其在中国经济转型中所履行金融功能的状况。在宏观的储蓄一投资转化中。资本市场的贡献微弱。在中观的资本市场运行中，存在结构缺损、功能扭曲、竞争力不强等问题。而微观层次的投资银行经营效率高度受制于外部资本市场的效率。引致中国投资银行非效率状况的根源是制度缺陷．应以制度创新来提高投资银行及资本市场的金融效率。     

Why are interest spreads so high in Uganda?

Using international comparisons and a unique bank-level dataset on the Ugandan banking system over the period 1999 to 2005, we explore the factors behind consistently high interest rate spreads and margins. International comparisons show that the small size of Ugandan banks, persistently high T-Bill rates and institutional deficiencies explain large proportions of the high Ugandan interest rate margins. The Ugandan bank panel confirms the importance of macroeconomic factors, such as high inflation, high T-Bill rates and exchange rate appreciation. There is also evidence for the small market place and high costs of doing business explaining persistently high spreads and margins; smaller banks and banks targeting the low end of the market incur higher costs and therefore higher margins. Spreads and margins also vary significantly with the sectoral loan portfolio composition of banks, while there is little evidence for foreign bank entry, privatization or changes in market structure explaining variation in spreads or margins over time.