内部控制视角下商业银行“反价”的成因及对策研究

商业银行"反价"暴露出商业银行内部控制运行低效,从内部控制的视角分析发现商业银行内部控制环境薄弱和金融生态环境脆弱是"反价"的内因和外因。笔者认为加强商业银行内部控制环境建设与商业银行监管相互协调,并且规范商业银行内部控制信息披露,才能为商业银行内部控制持续、动态、高效发挥作用提供平台基础、制度保障及市场约束。     

内部控制视角下商业银行“反价”的成因及对策研究

商业银行"反价"暴露出商业银行内部控制运行低效,从内部控制的视角分析发现商业银行内部控制环境薄弱和金融生态环境脆弱是"反价"的内因和外因。笔者认为加强商业银行内部控制环境建设与商业银行监管相互协调,并且规范商业银行内部控制信息披露,才能为商业银行内部控制持续、动态、高效发挥作用提供平台基础、制度保障及市场约束。     

完善我国商业银行内部控制的对策

一直以来,我国商业银行犯罪案件发生率居高不下,重特大案件频发,暴露出商业银行在内部控制体系建设上存在缺陷和漏洞。本文从商业银行内部控制概念出发,深入分析我国商业银行内部控制体系建设上存在的问题,对商业银行内部控制体系的建设提出合理化建议。     

我国商业银行内部控制问题与对策研究

随着国内金融体制改革的不断深入,商业银行经营管理风险被进一步放大,特别是经济发展的不确定性和近年来银行案件呈高发态势,都充分凸显了银行内部控制的重要性,要求商业银行经营管理者必须高度重视内部控制建设,通过建立健全有效的内部控制措施来防范风险.本文对商业银行内部控制的概念、要素以及原则进行简单阐述,并全面分析了商业银行内部控制存在的问题,提出了商业银行内部控制对策,希望能够为我国商业银行内部控制水平的提升带来有益探讨.     

我国商业银行内部控制问题与对策研究

随着国内金融体制改革的不断深入,商业银行经营管理风险被进一步放大,特别是经济发展的不确定性和近年来银行案件呈高发态势,都充分凸显了银行内部控制的重要性,要求商业银行经营管理者必须高度重视内部控制建设,通过建立健全有效的内部控制措施来防范风险。本文对商业银行内部控制的概念、要素以及原则进行简单阐述,并全面分析了商业银行内部控制存在的问题,提出了商业银行内部控制对策,希望能够为我国商业银行内部控制水平的提升带来有益探讨。     

浅谈如何评价商业银行内部控制的有效性

一、商业银行内部控制有效性的定义及评价原则 (一)商业银行内部控制及有效性的定义 对于商业银行的内部控制,世界各国没有标准的定义,对内部控制的有效性也没有统一的标准.但内部控制的有效性却是商业银行管理层和外部监管部门最为关注的,因为有效性是内部控制的精髓,如果一种内部控制制度不能实现"有效控制",则实质上就不存在内部控制了.我国《商业银行内部控制指引》第四条规定:"商业银行内部控制应当贯彻全面、审慎、有效、独立的原则…",并对全面、审慎和独立的原则进行了解释,但却没有对有效原则进行解释.     

我国商业银行内部控制研究

本文从加强我国商业银行内部控制的必要性出发,分析了我国商业银行内部控制的现状和我国商业内部控制存在的问题,并初步提出了加强我国商业银行内部控制的政策建议。     

我国商业银行内部控制研究

本文从加强我国商业银行内部控制的必要性出发,分析了我国商业银行内部控制的现状和我国商业内部控制存在的问题,并初步提出了加强我国商业银行内部控制的政策建议。     

商业银行内部控制问题剖析

商业银行在内部控制过程中必须形成有效的内部控制机制,防止发生风险事件,确保商业银行健康可持续发展.但是,商业银行的内部控制工作存在着一定的局限性和制度不够完善等各项问题,本文将从内部控制的基础出发,分析商业银行内部控制当中存在的问题并提出合理的解决方案.     

论我国商业银行内部控制环境的优化

内部控制环境是内部控制的基础和首要因素,通过优化内部控制环境以加强内部控制建设,是商业银行生存发展的必然选择.本文指出了当前我国商业银行内部控制环境方面存在的问题,并针对性提出了解决措施,以优化商业银行内部控制环境,加强银行内部控制建设.     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…