浅议农村金融体制改革

资金不足、贷款困难是农民反映最强烈的问题之一，农村金融体制改革滞后，几乎成了制约农村发展的瓶颈。《中共中央国务院关于促进农民增加收入若干政策的意见》(一号文件)提出了改革和创新农村金融体制的政策措施，明确了改革的指导思想。从农村实际和农民需要出发，有利于增加农户和企业贷款，有利于改善农村金融服务。     

深化农村金融体制改革的基本思路

要完成建设现代农业，发展农村经济，增加农民收入，全面建设小康社会的重大任务就必须针对农村低层次经营水平的现状，按照农业产业化的实际需求，深化农村金融体制改革，其目标是建立全方位、多功能、多层次的综合农村金融服务体系，基本思路是建立健全农村资金市场、农村保险市场、农村资本市场、农村基金市场、农村金融服务、农村社会化服务六大体系，促进农村和农业经济结构调整，早日实现小康社会的宏伟目标。     

县域金融支持新农村建设的对策

（一）加快推进农村金融改革，建立多元化的农村金融组织体系。一是坚持农信社支农地位不动摇。巩固和发展农村信用社改革试点成果，进一步完善治理结构和运行机制，激活其作为农村金融主力军和联系农民金融纽带的作用，更好支持农村经济结构调整，促进城乡经济协调发展，真正成为服务新农村建设发展的社区性金融机构。二是商业银行尤其是农业银行要拓宽信贷支农渠道和服务方式，继续发挥支持农业和农村经济发展的重要作用。三是充分发挥政策性金融支农作用。     

完善我国农村金融体系思考——基于国外发达农村金融体系的分析

农村金融是影响我国农村经济发展的核心要素,对促进农村地区的农业生产发展、农民生活水平提高及农村改革进步等具有重要意义。完善的农村金融服务体系,是盘活农村金融资源的基础和关键,直接影响着农村地区金融业健康发展,间接影响农村经济整体状况的提高。对国外发达农村金融体系的分析研究,有助于完善我国农村金融服务体系。     

制约农村经济发展的金融因素分析

改革开放以来，伴随金融体制改革的不断深化，我国农村金融业在促进农业发展、繁荣农村经济、助推农民增收等方面发挥了重要作用。但经济改革先行、金融改革滞后的现状又在一定程度上制约了农村经济发展。因此，如何深化农村金融改革，完善农村金融服务体系，消除制约农村经济发展的金融因素，是农村金融体制改革亟待研究和解决的重要课题。     

对内江市农村金融服务需求情况的调查

为了切实掌握辖内农村经济发展以及对金融服务的需求状况，了解金融在支持农村经济结构调整、促进农民增收中的作用，探索农村金融改革。最近，人行内江市中心支行对辖内三县两区1446农户和91户涉农企业及农村金融机构进行了调查。     

农业政策性金融支持农业产业化龙头企业发展的政策建议

农业产业化是农业结构调整的主要推动力量。农发行将农业产业化龙头作为支持对象，不仅有利于发挥政策性金融的扶持和引导作用，有力地推动农业、农村经济的发展和农民的增收，也有利于发挥政策性金融宏观调控的作用。     

西双版纳农村金融产品和服务方式创新的现状、问题及对策

<正>农村金融产品和服务方式创新,是全面改进和提升农村金融服务,加强信贷结构调整的重要抓手;是新形势下缓解农村和农民贷款难、促进城乡公共金融服务均等化和支持社会主义新农村建设的有效途径;是盘活农村资源,促进农业增效,农民增收的重要手段。     

关于完善农村金融体制的思考

改革开放以来,我国基本上建立了以合作金融为主体,商业金融、政策金融、合作金融分工协作的农村金融体系,初步改变了农村金融功能混淆、利益冲突、机构单一的局面。但目前农村金融存在的诸多问题仍然制约着农业结构调整、农村经济发展和农民增收,农业效益低、农民贷款难、农村金融服务缺位三者之间互为关联, 直接或间接地导致了农村金融的边缘化。     

影响欠发达地区农村金融稳定的因素及对策

近年来，农村金融在农村经济发展，特别是在农业产业结构调整过程中发挥了举足轻重的作用。在逐步壮大“三农”经济的同时，农村金融机构也得到了长足的发展。但是，随着农村经济多元化，影响农村金融稳定的因素逐步显现，在欠发达地区尤为明显。因此，要确保农村金融稳定，促进农村经济健康发展，必须从当前影响其稳定的因素着手，切实采取措施加以解决。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

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.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

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:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.