强化管理抓规范与时俱进保安全

保卫工作是金融各项业务安全运行的重要保证。在新形势下，如何与时俱进，进一步抓好基层人民银行的安全保卫工作，是我们面临的一个新课题。为此，我们带着如何落实总行安全保卫工作“十五”规划，进一步做好人民银行安全保卫工作的课题，走访了部分基层人民银行，就新形势下更好地开展安全保卫工作进行了调研。     

分析安防形势 明确工作重点

中国农业银行新一届党委成立之初,迎来建设一流商业银行的关键历史时期。近期召开的2012年安全保卫工作会议明确指出了安全保卫工作新时期的发展方向。我们要大力推进"平安农行"创建工作,忠诚履职,全面     

浅议安全保卫工作在社会经济发展中的作用

伴随着我国经济的高速发展,各行各业对安全保卫工作的需求也越来越多,如2008年奥运会需要安保工作、各大商业银行需要安保工作、小区街道也需要安保工作等等,可以说我们时时刻刻、并且处处都需要安全保卫工作。那么,安全保卫工作在宏观层面上对我国的社会经济发展具体起到了哪些作用?目前尚没有学者进行研究。本文则试图通过对安全保卫工作的分类来具体阐述安全保卫工作在我国社会经济发展中的作用。     

浅议安全保卫工作在社会经济发展中的作用

伴随着我国经济的高速发展,各行各业对安全保卫工作的需求也越来越多,如2008年奥运会需要安保工作、各大商业银行需要安保工作、小区街道也需要安保工作等等,可以说我们时时刻刻、并且处处都需要安全保卫工作。那么,安全保卫工作在宏观层面上对我国的社会经济发展具体起到了哪些作用?目前尚没有学者进行研究。本文则试图通过对安全保卫工作的分类来具体阐述安全保卫工作在我国社会经济发展中的作用。     

提高基层央行安全保卫工作的几点措施

(一)抓责任落实,建立目标管理机制。为进一步强化安全保卫工作的责任落实,必须将安全保卫工作纳入目标管理考核范畴,明确岗位职责,规范操作程序,坚持做到三个到位:一是组织领导到位。安全工作搞的好不好,关键是领导。为搞好县支行的安全保卫工作,要成立安全保卫工作领导小组,负责安全保卫工作的部署、协调、     

宿州市农行城中支行 打响节日安全保卫战

宿州市农行城中支行针对元旦、春节期间金融安全案件多的实际情况，制订了细致的保卫工作计划，除要求做好日常安全保卫工作外，对元旦、春节期间的安全保卫工作又进行了专门部署，确保两节期间安全经营无事故。     

在经营转型中构建集团化安全管理框架

加快推进经营转型,建设"三最"现代金融企业是工商银行未来发展的总体目标。要实现这个目标必须牢牢把握风险控制这一关键。2011年以来,保卫部紧密围绕"防案件、防事故、防灾害,保平安、保发展、保形象"新形势下安全保卫工作目标,以防控外部欺诈风险为主线,积极开展相关调研实践,力求通过深化安全保卫管理机制改革,构建集团化安全管理架构,营造全行经营发展的安全稳定环境,全力保障我行改革发展的顺利推进。本文主要就当前安全保卫工作的优化改革思路与打算进行探讨。     

学习国际先进成功经验 提高银行安全管理水平

2012年5月,中国银监会安全保卫局一行六人对法国、德国银行业安全保卫工作进行了考察。通过与两国中央银行、银行监管机构、银行业协会和部分商业银行(简称两国银行),及我国银行国外分支机构相关人员的交流探讨,取得了具有实用价值的调研成果。总体感受:安全是银行生存发展的基石,是银行经营管理的重要     

构建基层央行安全保卫“联动机制”的实践与思考

基层央行作为我国发展过程中不可或缺的重要组成部分,使其内部的安全保卫工作日益成为了社会各界所广泛关注的问题,其不仅可以确保银行内部工作的稳定运行,同时也而将为我国的发展提供稳定的资金保障。随着"联动机制"概念的提升,对其在基层央行安全保卫工作的应用成为了提升其安全保卫水平的主要途径,并为基层央行内的职能发挥产生了十分积极的影响。     

中国农业银行吹响“平安农行”建设号角

中国农业银行2012年安全保卫工作会议,深入贯彻党中央、国务院关于构建社会主义和谐社会的重大战略决策,以科学发展观为指导,认真落实2012年银行业案件防控和安全保卫工作会议精神和农业银行"基础管理提升年"     

The Transformation of an Accounting System During Organisational Change: A Longitudinal Study

Accounting can both shape and be shaped by organisational reality (Nahapiet, 1988). This paper focuses on the shaping of an ABC (activity based costing) system in a public sector authority during a period of rapid change from 1993 to 1998. The reasons why management invested substantially in such a system are outlined, and are compared and contrasted with the views of the employees. Over time the ABC system became locked in as the transfer pricing system to meet the needs of a new style of business unit accountability where quasi–profit centres were set up within a public sector authority. A new CEO eliminated the profit–centre concept and returned to budgetary control as the primary form of financial accountability. At this stage ABC became side–lined but was still useful for strategic decisions relating to out–sourcing and improving lines of business, more in line with its initial objectives. Finally, the paper explores why ABC ceased to exist. It is a rare case of a longitudinal study of an accounting technology in a public sector organisation and provides insights into the moulding of accounting by organisational change.     

中国农村社会养老保险制度变迁与政策评价

“十二五”规划纲要中明确提出要健全覆盖城乡居民的社会保障体系,着实实现新型农村社会养老保险制度全覆盖也随即提上了发展El程。本文通过对我国农村社会养老保险制度的发展脉络进行解读,从制度变迁的视角对这一政策进行评价,分析政策遭遇困境的原因,重点分析新型农村社会养老保险制度存在的缺陷。     

强制首诊和双向转诊——神木“全民免费医疗”的下一步

在＂强县扩权＂背景下,2009年3月神木县启动＂全民免费医疗＂政策,实现了基本医疗服务的城乡一体化。这一制度与其在教育、就业、养老等方面的新政一样,不断探索着资源型城市实现基本公共服务均等化的新思路。本文通过对神木县＂全民免费医疗＂实施以来的居民满意度及制度运行状况的调研,指出神木医改中存在的主要问题：（1）神木县农村三级卫生服务网络不健全,乡镇卫生院作用发挥有限,医疗资源浪费与短缺并存;（2）为解决过度医疗问题而出台的控制医疗费用的细则在实际运行中效果欠佳。基于此,我们建议实行＂守门人＂制度,引入强制首诊和双向转诊制度,并设计出双向转诊和费用报销的程序及其配套制度,以期为神木医改出现的问题提供解决方案,同时为其它地区实现基本公共卫生服务均等化目标,提供一个有益的借鉴。     

基于财政视角的广东省共同富裕研究

共同富裕是"十四五"规划乃至国家发展的远景目标,实现共同富裕,在发挥市场经济作用,促进经济增长实现"富裕"的同时,必须重视发挥财政职能作用,促进社会财富公平分配以实现"共同".本文分析认为,作为全国经济大省,广东实现"共同富裕"在区域城乡协调、收入分配、基本公共服务供给及社会保障等方面存在短板与制约因素,建议充分发挥好财政职能作用,支持区域经济协调发展、推动城乡加快融合,改善收入分配格局,均衡基本公共服务供给以及加快完善社会保障体系建设.     

社会保障与消费关系研究

社会保障本身就是消费的重要组成部分,而且随着社会保障制度的健全和社会保障资金规模的扩大,在居民消费中占比越来越高。由于收入分配差距扩大,引发新的公共消费风险,给社会保障制度带来很大压力;社会保障制度的不完善,使人们对未来消费缺乏信心,提高了人们的消费预期;同时由于社会保障的不完善,使低收入阶层消费能力薄弱,制约消费结构的升级换代。为此,要从分配与再分配人手,增加城乡居民的收入,改革完善社会保障制度,特别关注和提高低收入群体的消费能力,实现社会保障制度完善和促进消费的＂双赢＂。     

Evidence of Early-Mover Advantages in Underwriting Spreads

I use a sample of 2370 public security offerings, comprising 64 financial security innovations and 4 traditional securities, to examine how investment banks are compensated for bearing underwriting risks related to new product development. I find strong evidence that underwriting fees decline as the innovation is widely adopted and competition enters the market, suggesting that underwriters be compensated for the additional risk associated with innovative securities. The data also reveal that underwriters seek greater compensation for security features that increase price volatility, which is consistent with the notion that underwriters value their position as a put option on the security. Finally, the inverse relationship between underwriting spreads and underwriter prestige suggests that larger, more reputable underwriters experience economies of scale.     

Needed: a new system of intellectual property rights

The world's current system of intellectual property rights has in recent years become unworkable and ineffective. Designed more than 100 years ago to meet the needs of an industrial era, it is inadequate to handle the ownership and distribution of intellectual property generated by the brainpower industries that have come to dominate the world's economy. The prevailing wisdom is that minor tweaking can remedy the problem. But MIT economist Lester Thurow challenges such thinking and calls instead for a new system--one redesigned from the ground up. In making his case for why the old system doesn't work anymore, Thurow lays out the challenges the new system must meet. It must offer incentives to inventors that are strong enough to offset the decline in publicly funded research. At the same time, it must protect the public interest by keeping some intellectual property--basic scientific knowledge, for example--in the public domain. The new system must be flexible enough to deal with the fact that new technologies have created new potential forms of intellectual property rights (Can pieces of a human being be patented?) and have made old rights unenforceable (When books can be downloaded from an electronic library, what does a copyright mean?). And in an increasingly global economy, a new system must meet the needs of both "catch-up" states and "keep-ahead" states. A system that ignores the lesson of history--that every country that has caught up has done so by copying--will be an unenforceable one.     

The effects of capital structure change on security prices: A study of exchange offers

This study considers the impact of capital structure change announcements on security prices. Statistically significant price adjustments in firms' common stock, preferred stock and debt related to these announcements are documented and alternative causes for these price changes are examined. The evidence is consistent with both corporate tax and wealth redistribution effects. There is also evidence that firms make decisions which do not maximize stockholder wealth. In addition, a new approach to testing the significance of public announcements on security returns is presented.     

吉林省农业标准化建设的现状与对策研究

吉林省农业标准化建设取得了很大成绩,但与新时期农业和农村经济发展的要求还存在着明显的差距。加快农业标准化进程,做优做强吉林农业,应采取如下对策:加大实施力度,全面启动农业标准化“六大工程”;突出重点领域,带动农业标准化工作实施;加大宣传力度,提高全社会农业标准化意识;鼓励农业生产组织制度创新,发展土地规模经营;加强农业标准化研究和科技培训,推广标准化生产技术;加强组织领导,建立标准化工作保障机制。     

Note on a New Zealand replication of the Innes et al. UK activity-based costing survey

Activity-based costing (ABC) is a well known technique for costing products and providing management information. This note reports the results of a faithful replication in New Zealand (NZ) of Innes et al.’s 1999 UK survey of ABC usage and a comparison of the results of the two surveys.Adoption rates were found to be similar, with NZ companies showing slightly lower rates of implementation of ABC than UK companies. However, once they had implemented the method, NZ companies demonstrated greater commitment to ABC across more areas of the firm than UK companies. ABC systems in NZ tended to display less complexity than their UK counterparts. Strong correlations were found in the different uses of ABC by industry sector, but there were contrasting perceptions on the success and importance of some ABC applications.This study provides an insight into ABC in NZ, data on trends in ABC experiences between two countries of widely differing size and geographic location, and suggestions for further research.