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1.
王敏 《时代金融》2013,(17):173-174
绩效考核是商业银行为实现经营目标,综合应用特定工具和方法对经营活动做出的价值判断。科学的考核机制对商业银行的经营发展和行为倾向具有重要的导向作用。本文对我国商业银行绩效考核机制的总体模式进行了归纳总结,分析了目前考核机制中存在的主要问题,并对进一步完善商业银行考核机制提出了相关建议。  相似文献   

2.
随着股份制改革的不断完善,我国商业银行逐步建立起一套较为成熟的绩效考核体系。绩效考核是商业银行基层行日常经营工作中的一项重要任务,也是实现各项经营管理目标,提高执行力水平所必需的一项管理行为。当然,目前各家商业银行绩效考核体系也存在着一些问题,阻碍了其经营管理和业务发展。本文分析了商业银行基层行(以下简称基层行)绩效考核机制的基本框架、优点和不足,并有针对性地提出完善经营绩效考核机制的对策。  相似文献   

3.
商业银行绩效考核机制评价   总被引:4,自引:0,他引:4  
目前我国商业银行都建立了各具特色的绩效考核机制,在激发员工动力、促进业务发展等方面均发挥了积极的作用,但同时也暴露出激励扭曲、约束弱化、行为短期等诸多缺陷。深入研究商业银行绩效考核机制,对于促进我国商业银行改善经营管理、提升竞争实力,促进持续健康发展,具有重大的现实意义。本文从企业绩效管理体系的角度,以杭州辖内14家商业银行(一级分行)绩效考核机制为切入点,通过多层次现场座谈、多方位问卷调查等方法,分析、比较各行绩效考核办法的手段和各自特色,在充分肯定其作用的基础上揭示存在问题。同时,通过借鉴企业绩效管理理论和国外管理方法的实务经验,有针对性地提出商业银行应将目前的绩效考核机制提升为绩效管理体系的建议,从而促进商业银行可持续健康发展。  相似文献   

4.
从新常态下我国商业银行绩效考核体系面临的新环境、新挑战视角,结合理论与实践,对银行绩效考核体系的设计和运行进行系统性的分析和阐释,通过构建新常态下绩效考核指标体系,对完善商业银行激励约束机制、重构绩效考核体系提出建议。  相似文献   

5.
近年来,我国商业银行股份制改革不断深入,建立能够全面考核员工工作业绩,有效促进战略发展目标的实现,提升核心竞争力的绩效考核机制,已经成为各家商业银行完善公司治理结构建设的核心课题之一。目前,随着各家商业银行不断推进机构扁平化管理,加强对各业务条线的量化考核,绩效考核机制也正处于不断改进和完善的过程之中。建立科学合理有效的绩效考核机制,有助于商业银行引导员工的行为方向与银行战略目标保持一致,提高内部管理水平,提高员工的工作效率,推进人才的培育和成长。  相似文献   

6.
近些年我国商业银行发展较快,与此同时其商业银行在绩效管理上还存在一些的问题,本文在论述商业银行绩效考核作用的基础之上分析了如何做好构建商业银行绩效考核系统.  相似文献   

7.
中资商业银行绩效考核机制的缺陷及其改革建议   总被引:2,自引:0,他引:2  
绩效考核机制又被业内俗称为商业银行经营管理的"指挥棒",其完善与否直接影响着银行的经营行为和长远利益.本文借鉴绩效管理理论和发达经济体商业银行发展实践,对比分析中资商业银行绩效考核机制存在的理念缺陷与体制缺陷,并从商业银行改革与银行监管角度出发提出了相应的改革建议.  相似文献   

8.
试论新兴商业银行激励约束机制的改进与完善   总被引:2,自引:0,他引:2  
本文分析了国内新兴商业银行激励约束机制的主要模式和存在的问题,并针对现行绩效考核制度中存在的激励有余而约束不足这一突出现象,提出了现阶段改进与完善我国新兴商业银行激励约束机制的若干政策建议。  相似文献   

9.
日前,银监会下发了《商业银行稳健薪酬监管指引》,对完善绩效考核机制、实现稳健经营和可持续发展具有重要的指导意义。本文从银行分支机构经营管理角度,对五家大型银行分支机构绩效考核机制进行了比较分析,查找现行绩效考核机制存在的问题和不足,进而提出改进措施。  相似文献   

10.
从中外商业银行的经营管理实践看.绩效考核制度具有重要的地位,它有利于商业银行建立健全激励和约束机制,提高经营管理水平和综合竞争力。在我国银行业改革开放向纵深推进、金融监管日趋严格、同业竞争日益激烈的背景下.探索建立一套新的、更加科学、合理、有效的绩效考核体系具有非常现实的意义。  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.

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   

17.
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   

18.
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   

19.
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   

20.
Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.  相似文献   

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