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1.
9月23日,第九届中国一东盟博览会期间,由广西分行、中国工商银行中国-东盟人民币跨境清算(结算)中心(南宁)、广西商务厅联合主办的“东盟企业与中国企业‘走出去’金融服务对接会”在南宁举办。对接会旨住促进东盟各国及中国企业与商业银行之间的沟通、交流、了解与合作。工商银行的代表在现场介绍了先进的人民币跨境清算服务-CHANCES清算平台及其他支持企业“走出去”的产品与服务。  相似文献   

2.
2015年11月,我国与东盟10国政府签署了《〈中国东盟全面经济合作框架协议〉及项下部分协议的议定书》(以下简称升级《议定书》)。文章基于2002—2019年包括东盟10国在内的25个国家的面板数据,运用双重差分模型,探讨了2015年升级《议定书》的签署对我国旅游服务贸易产生的影响,得出升级《议定书》的签署对我国旅游服务贸易的发展起到了促进作用的结论,在此基础上对我国发展旅游服务贸易提出建议。  相似文献   

3.
《中国城市金融》2014,(10):F0003-F0003
2014年9月15日~17日,谷澍副行长应邀出席在广西南宁举办的第十一届中国东盟博览会、中国东盟商务与投资峰会、新加坡国家领导人与中国企业CEO圆桌对话会,在第六届中国东盟金融合作与发展领袖论坛发表主题演讲,并赴广西分行及跨境人民币业务中心(南宁)调研。  相似文献   

4.
财经资讯     
中国海关总署发布的数据显示,2013年中国进出口总值为25.83亿人民币(折合4.16万亿美元),首次突破4万亿美元;扣除汇率因素同比增长7.6%,比2012年提高1.4个百分点。欧盟、美国、东盟、香港和日本依次为中国内地前五大贸易伙伴。欧美日传统市场份额下滑,东盟等新兴市场成为新的外贸增长点。  相似文献   

5.
工行要闻     
《中国城市金融》2011,(7):M0003-M0003,5
工行中国-东盟人民币跨境清算中心成立 6月28日,工商银行中国-东盟人民币跨境清算(结算)中心在南宁挂牌成立。据悉。该中心将为中国和东盟各国的商业银行以及企业客户在跨境贸易过  相似文献   

6.
赵江红 《中国外资》2010,(4):153-154
一、概论 2002年11月4日,中国与东盟在金边签署的《中国与东盟全面经济合作框架协议》(以下简称《框架协议》),启动了中国与东盟自由贸易区的建设进程。这是东亚经济合作的历史性突破。《框架协议》确定了中国-东盟自由贸易区的目标、范围、基本架构、措施时间表。虽然中国-东盟自由贸易区的发展进程将面临来自区域内外的一系列挑战,但中国与东盟之间共同利益远远大于分歧,  相似文献   

7.
随着区域经济一体化的深入,中国东盟的经济波动出现了一致性的特点。运用HP滤波以及皮尔逊相关系数对中国与东盟经济周期的同步性进行分析,发现中国与东盟经济周期存在同步性,并且这种同步性真正形成于20世纪90年代。进一步对1992—2011年中国与东盟五国面板数据进行实证分析,结果显示贸易强度、产业结构差异性显著增加了中国东盟经济周期的同步性,而双边FDI减弱了经济周期同步性,产业内贸易的影响则不显著。  相似文献   

8.
杨盼盼 《中国外汇》2013,(20):74-75
近期,中国国家主席习近平出访印尼,提出了建设中国-东盟命运共同体;中国总理李克强出席中国-东盟峰会,阐述建立中国-东盟“2+7合作框架”。时值中国与东盟建立战略伙伴关系十周年,回顾过去十年双方经贸关系的进展可以发现,“黄金十年”成绩斐然。我们有理由相信,未来十年,中国与东盟的关系将朝着“钻石十年”迈进。从中国与东盟过去十年的经济增速来看,亚太地区的这两大经济体也经历了“黄金十年”。中国和东盟在过去十年的总体增长均高于世界总体增长水平,成为带动全球经济增长的重要动力(见图1)。伴随着中国和东盟战略伙伴关系的深入,两大经济体之间的经济增长协动性也在上升:2003~2008年期间,二者以协方差衡量的协动性为0.21;2009~2013年期间,协动性上升至0.42。这一上升,反映了中国与东盟经济纽带关系的加强。实际上,在贸易、投资、金融等诸多领域,中国与东盟的联系都变得更加紧密。  相似文献   

9.
《时代金融》2014,(10):40-42
2014年9月8日至10日,东盟地区论坛(ARF)在缅甸首都内比都召开。此次论坛是由:中国-东盟(10+1)外长会谈、东盟与中日韩(10+3)外长会谈、东亚峰会外长会谈和东盟地区论坛外长会谈等一系列外长会议所组成,合计有26个区域内外成员国外长参与此次论坛(见图)。  相似文献   

10.
随着中国-东盟白贸区的全面启动,中国与东盟零关税时代悄然来临。根据《中国-东盟全面经济合作框架协议》,从2010年1月1日起,中国与东盟六国老成员(印度尼西亚、马来西亚、泰国、新加坡、菲律宾、文莱)90%以上约7000种产品陆续实行零关税;与越南、老挝、柬埔寨和缅甸四个东盟新成员在2015年将关税削减为零。关税和非关税壁垒的消除,将使双方企业从商品降税、贸易自由化中获得实实在在的便利与优惠。  相似文献   

11.

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.  相似文献   

12.

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.  相似文献   

13.
The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.  相似文献   

14.
After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.  相似文献   

15.
This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.  相似文献   

16.
正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original  相似文献   

17.
Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.  相似文献   

18.

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.  相似文献   

19.
The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.  相似文献   

20.
China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...  相似文献   

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