基于服务“三农”的农村信用社金融创新路径

近些年,农村信用社的金融创新步伐加快,在服务"三农"促进农村经济发展方面,做出了很大贡献。农村地区金融资源相对较少,农村信用社的发展,有着很大的机遇和机会。如何能够及时有效的抓住"三农"发展对资金需求特点,持续进行金融创新,为"三农"发展提供更加优质的金融服务,是当前农村信用社需要思考的问题。     

西部欠发达地区农村劳务输出问题研究

农村劳动力的战略转移是经济可持续发展的关键，劳务输出产业所导致的巨额资金回流极大地影响了整个社会资金流向流量、农户及小农家庭的功能与行为变迁。本通过对四川省岳池县农村劳务输出产业迅猛发展的经济因素、现状及特征进行实证分析，并结合实际从农村体制改革、金融制度创新、县城经济结构调整等方面入手，提出了加强金融服务促进劳务产业发展的政策建议。     

中国农村非正规金融管制机制研究

我国农村由于历史及制度方面原因,发展远落后于城市,尤其在资金方面存在较大差距,资金不足已成为制约农村经济发展的瓶颈.而正规的农村金融机构不能满足农户对于资金的需求,因此大力扶持和引导农村非正规金融机构的发展是十分必要的.本文分析了我国农村非正规金融的形成原因及发展现状,对其存在的问题进行了探讨,并提出在当前应利用非正规金融的优势,加强农村非正规金融组织的监管,明晰产权,让农村非正规金融与正规金融相结合促进农村经济的发展,促成农村一体化金融市场的形成.     

浅议公共资金绩效审计

公共资金绩效审计是未来审计工作的主要任务之一,公共资金绩效审计与传统审计有着较大的差异,本文从审计目标的确定、审计内容的覆盖、审计方法的创新以及审计成果转化等方面详细分析、阐述公共资金绩效审计的具体操作经验.     

电力行业营运资金管理效率对企业绩效的影响

针对电力行业营运资金管理效率对企业绩效的影响进行分析,突出表现在采购途径营运资金管理,提升电力企业运行绩效稳定性;生产途径营运资金管理,加速电力企业资金周转速度以及营销途径营运资金管理,达到电力企业自身规划目的等方面,并结合电力行业特点,突出企业营运资金管理的相关建议,旨在促进电力企业绩效水平的不断提升.     

政府扶贫资金投入方式与扶贫绩效的多元回归分析

从我国扶贫资金的来源结构上看,政府扶贫资金占绝大部分和绝对比重.本文通过政府扶贫资金及其具体投向对提高农业总产值和农民纯收入、降低农村贫困人口及其比例的回归分析,从而来考察我国政府扶贫资金使用的绩效,并提出相应对策.     

潜在利润、同意一致性与内生型农村资金互助组织制度创新——基于温州农村资金互助会的案例研究

本文以"潜在利润——同意一致性"为分析框架,从制度变迁的视角对温州农村资金互助会制度创新进行理论解析。分析发现,内生型农村资金互助组织的制度创新源于已有的农村合作金融制度安排下无法获取的潜在利润,而这些潜在利润的产生与制度环境的变化有关。内生型农村资金互助组织的制度安排实现了潜在利润,满足了相关利益集团的利益需求,当事人之间达成了一致性同意,是一种新的帕累托改进。促进内生型农村资金互助组织的合法化是现阶段一种较优的政策选择。     

新农村建设中农村信用社大有可为

随着入世过渡期的结束,外资银行在加紧进入中国,金融业的竞争将日趋激烈.农村信用社应该抓住社会主义新农村建设的历史机遇,充分发挥自身优势,立足金融创新,开拓新的市场,获取新的优势.社会主义新农村建设为农村信用社带来巨大的发展空间,如农业现代化发展、农村基础设施建设、农村城镇化建设、农村流通体系发展、城乡一体化发展等方面都对金融服务有着迫切的需求.即使考虑到公共财政加大投入的情况,新农村建设资金需求中的很大部分仍将由农村信用社提供.     

农村内生金融存在合理性的分析

农村内生金融是我国农村金融体系的重要组成部分,是农村经济发展的重要资金供给渠道.农村内生金融组织在资金来源、贷款成本和风险管理等方面相对于外生金融机构具有比较优势.通过诱致性变迁自下而上内生出的农村金融方式能够较好的满足农户的金融需求.促进农村经济的发展.     

强化农村集体资金管理的有益探索

在科学发展观的指导下,我国政府提高了农村发展的重视,指导农村发展经济与文化,以促进农村向着现代化方向发展。在农村经济发展中,集体资金的管理是一项极其重要的工作,这不仅关系到集体资金的利用效率,同时也关系到农村集体经济的正常运行。因此,相关工作人员必须提高对农村集体资金管理重要性的认识,创新资金管理策略,增加资金管理的透明度,以避免贪占、挪用等问题的发生。本文主要针对农村集体资金管理中存在问题以及创新的管理策略两个问题进行探索,以为相关工作人员强化资金管理提供参考。     

The association between performance appraisal systems,work‐related attitudes and academic performance

This study examines the association between Brown et al.’s (2010) four dimensions of the quality of the performance appraisal system (the clarity, communication, fairness and trust) with the work‐related attitudes [job‐related stress, employee organisational commitment (EOC) and propensity to remain] of Australian accounting academics. Furthermore, the study examines the influence of such work‐related attitudes on academic performance in respect to research, teaching and community service. Data were collected from a mail survey distributed to accounting academics within Australian universities. The results indicate that all four dimensions of the quality of the performance appraisal system were associated with work‐related attitudes. Specifically, communication, fairness and clarity were positively associated with the level of EOC, trust was negatively associated with job‐related stress and fairness was positively associated with the propensity to remain. With respect to the effect on academic performance, job‐related stress was found to be negatively associated with research performance, while the level of EOC was positively associated with both teaching and community service. The findings highlight the importance of improving the quality of performance appraisal systems within the Australian higher education sector.     

国有商业银行公共性绩效评价体系的设计与比较

国有商业银行的资本结构决定了其承担公共性职责的必然性,因此,单纯的企业性绩效评价对国有商业银行并不公平,必须进行公共性绩效评价.国有商业银行的公共性绩效主要体现在优化金融资源配置、支持经济增长、维持金融稳定、提升金融效率与金融国际竞争力等方面.包含企业性绩效和公共性绩效的综合绩效评价对国有商业银行才是全面和公正的评价.2002年四大国有商业银行的综合绩效排名好于企业性绩效排名.公共性绩效评价体系适用于国有性质的商业银行评价,只要国有独资商业银行、国有控股的股份制商业银行存在,公共性功能就不会消失,公共性绩效评价就是必要的.     

INSTITUTIONAL RESEARCH ON PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR ACCOUNTING LITERATURE: A REVIEW AND ASSESSMENT

This paper reviews the evolution of institutional research on performance measurement and management (PMM) in the public sector accounting literature. An assessment of the progress of this research programme is offered in light of some key developments in the broader neo-institutional sociology (NIS) literature, such as the growing recognition of the role of embedded agency, the need to bridge institutional and rational choice explanations of action and the extension of empirical research across different levels of institutional fields. Some progress has been made in this respect and has contributed to shift the emphasis from a one-sided focus on institutional effects  on  PMM, treating institutional pressures as largely exogenous, to recognize its more intricate roles as an outcome of, as well as a medium for, change. However, further research is required into the micro dynamics involved in transforming and reproducing PMM practices at different levels of analysis and how such practices become infused with meanings conditioned by higher-order institutional logics across various levels of institutional fields. Some research strategies for addressing these issues are outlined.     

Does Hedge Fund Performance Persist? Overview and New Empirical Evidence

The contribution of this paper is to provide an overview and new empirical evidence on hedge fund performance persistence, which has been a controversial issue in the academic literature during the last several years. In the first step, we review recent studies and put them into a joint evaluation of hedge fund performance persistence. In the second step, the methodological framework developed in the overview is used to present new empirical evidence. We find different levels of performance persistence depending on the statistical methodology and the hedge fund strategy employed. In our study, performance persistence cannot be explained by the use of option-like strategies, but it can be partially explained by survivorship and backfilling bias. Differences among hedge fund strategies might be explained by return smoothing. Finally, we develop a rationale for choosing between different methodologies to measure performance persistence and conclude that the multi-period Kolmogorov-Smirnov test is the most useful for evaluating performance persistence of hedge funds.     

Performance information in the Irish public sector: a comparison with the UK

Public sector organizations (PSOs) are expected to account for not only the monies spent but what has been achieved with this money. Therefore, performance reporting has become a key issue for PSOs. In a comparable sample of PSOs in the UK and Ireland with an operational focus, it was found that UK PSOs provide substantially more performance information. Irish PSOs are particularly hesitant about producing performance targets. A key lesson from this paper is that the establishment of performance targets must be driven by the political system.     

Long-Run Performance Persistence of Investment Funds

This article analyzes the long-run persistence of returns and risk of investment in the assets of money, bound, and stock funds recorded on the Polish market in 2000–12. Portfolios of safe, hybrid, and stock classes are formed on the basis of tested funds. The persistence of returns and the Sharpe ratio are investigated in rolled five-year sub-periods, with one year step. Also, persistence in performance is assessed using classic CAPM and Fama and French models, which allow for evaluating management skills. We find the occurrence of the Sharpe ratio long-run persistence of money and bound funds. The study does not explicitly show long-run persistence in hybrid and stock fund portfolios. The CAPM and Fama and French models simulations of returns on stock and hybrid funds indicate varying management skills during five-year periods.     

Corporate social performance, financial performance and institutional ownership in Canadian firms

This study examines the relationship of corporate social performance (CSP) to financial performance (FP) and institutional ownership. We perform our empirical analyses on a large-sample of publicly held Canadian firms and use a novel independent measure of CSP. Based on tests utilizing four years of panel data, we found no significant relationship between a composite measure of firms’ CSP and FP. However, we found significant relationships between individual measures of firms’ CSP regarding environmental and international activities and FP. Our findings indicate a significant relationship between firms’ composite CSP measure and the number of institutions investing in firms’ stock. In addition, we found significant relationships between firms’ CSP ratings regarding their international activities and product quality and the number of institutions investing in firms’ stock. These findings, while subject to the limitations inherent in the use of specific CSP measures, provide mixed support for the business case for CSP.     

证券投资基金业绩持续性研究综述

基金业绩持续性本质上是考察基金历史业绩是否对未来业绩有一定程度的揭示作用,其思想与有效市场假说相抵触,被视为金融市场的异常现象.本文对基金业绩持续性研究的三个主要问题--持续性是否存在、持续性的来源、持续性检验方法,做了较为全面的综述,并归纳整理了进一步的研究方向.     

国家审计与政府绩效管理

审计机关作为政府的职能部门,有义务也有责任对推进政府绩效管理作出贡献。本文在导入政府绩效管理的相关表述,强调国家审计介入政府绩效管理的意义后,从国家审计是加强和改进政府绩效管理的重要力量以及政府绩效管理为国家审计提供了深入发展的平台两个方面分析了国家审计与政府绩效管理的关系,并结合现有经验,特别是江苏推进绩效审计的实践,阐述了国家审计推进政府绩效管理的主要途径,并提出国家审计进一步推进政府绩效管理需解决的主要问题。     

国有商业银行客户经理绩效管理机制的构建

客户经理是商业银行最小而最重要的经营单位和价值创造主体.当前客户经理绩效管理存在着管理空间断层、考核体系不合理、与利益分配联动度不高及内部机构设置耗散客户经理工作效率等问题.据此,本文作者提出了改进客户经理绩效管理机制的基本思路,即以突出贡献,统一考核,定量分配为基本思路,优化客户经理绩效考核机制,并建立相关配套制度.同时,就客户经理绩效目标的确立、大型客户的绩效在有关人员之间的分割、潜在绩效的考核分配、人力费用资源紧缺矛盾制约客户经理报酬兑现等问题提出了解决方略.