基于投入产出的中国金融保险产业关联分析

金融保险业的重要作用日益凸显,而其作为现代服务业的核心,同其他产业有着密切的关联。本文正是基于这样一个背景,运用产业关联分析法对中国金融保险业在经济发展中的重要地位以及其与其他产业的关联度做了检验。通过基于产出投入表的实证研究结果,本文得出我国金融保险业的影响力指数不大,但是其感应力指数相对来说比较大,说明我国金融保险业对国民经济的支撑力较大。     

保险监管的根本任务是发展保险生产力

保险监管的根本任务是发展保险生产力 当前我国保险业生产力的总体水平仍处于发展的初级阶段,保险服务水平、生产方式和创新能力还远远不能满足人民群众日益增长的多样化的保险需求.因此,保险监管的根本任务是发展保险生产力.它包括两个方面的内涵:一是保险业必须在持续发展的过程中适时进行产业的升级和换代;二是保险业监管必须适应保险业可持续发展的需要,并通过保险监管者自身的现代化来促进保险产业的进步.     

浅论我国保险监管的不足及改进建议

监管制度是每个国家都必不可少的一种制度,各行各业都需要与之相适应的监管体系。我国的保险业作为朝阳产业更离不开监管。然而,经过改革开放三十多年的发展,我国虽已初步建立了保险监管体系,但是我国的这套保险监管体系仍然存在不足。本文将先说明保险监管对保险业的意义,再依据我国保险监管存在的不足,提出相关完善建议以促进我国保险业的发展。     

北京奥运为银行业开启机遇之门

"一切为一办好奥运",将会是今后一段时间全中国的口头禅.2008年北京奥运会也为银行保险业开启了一扇机遇之门——五色光环照耀金融业.北京申办奥运成功后,国内外投资将纷纷至沓来,这意味着我国的银行业将受理巨大的资金流;注重形象宣传的银行保险业将会争取举办各种与奥运相关的公益活动和市场拓展计划,以提升其企业品牌形象,奥运将带动包括体育、旅游、建筑、建材、通信、通业服务等具体产业的发展,而这些产业离不开保险业的保驾护航;作为象征着全人类参与的世界性体育盛事,奥运也意味着商业化运作及与国际主流市场的接轨,就这一点来说,也会大大促进和提升我国金融业的水平.     

我国现行保险营销员制度存在的弊端及转型探索

近几年我国保险业取得了令人瞩目的成就,但是与美国等发达国家相比差距较大,我国保险业还有着极大的发展空间,在快速发展中要正视面临的挑战,继续坚定不移地调整结构,提升行业可持续发展能力。现行营销员管理体制对推动行业发展起到关键作用,但其时间成本高、考核严酷、人力成本高等缺点也十分明显,其弊端和风险在我国经济社会转型、保险业发展进入新阶段的条件下越来越不容忽视,已开始危及保险业的持续健康发展。     

开发性金融支持旅游产权交易模式研究

随着我国旅游产业的快速发展,旅游产权交易的发展空间也越来越大。海南省从促进旅游产业可持续发展、建立多层次的金融体系的角度出发,提出在海南设立国家的旅游产权交易中心,作为我国旅游产权交易的主要市场。现阶段,我国旅游产权交易尚处于起步阶段,市场的完善与繁荣离不开开发性金融的支持和引导。本文从开发性金融的特点出发,分析了开发性金融支持旅游产权交易,促进旅游业可持续发展的模式。     

“一带一路”战略对我国保险业的机遇与挑战

"一带一路"战略的提出,为支持沿线国家发展和我国企业走出去提供了契机。为有效应对外向型发展战略中出现的各类风险,保险业参与支持"一带一路"发展十分必要。但作为分担风险的载体,保险业必将面临战略实施中的各种不确定性因素,这对我国保险业来说既是机遇也是挑战。对此,我国保险业需要顺应时代发展,积极抓住机遇,增强应对风险的能力,在变革中主动作为,实现产业发展和升级壮大。     

我国保险业参与养老产业发展研究

在当前老龄化程度不断加深和加快建设全面小康社会的背景下,大力发展养老产业已成为我国应对人口老龄化、满足老年人持续增长的养老服务需求、改善民生福祉的一项紧迫任务。保险业参与养老产业发展是解决老龄化的重要途径。本文在分析我国养老产业发展形势的基础上,阐述了我国保险业在养老产业发展中的作用,分析了我国保险业参与养老产业的现状,总结了发达国家保险业参与养老产业的经验借鉴,最后在借鉴发达国家经验的基础上,结合我国实际,提出了五个方面的政策建议。     

保险业发展相关问题研究

保险业的健康发展,需要一个良好的市场环境,涉及到监管部门、保险企业、保险中介、保险消费者等,而我国在上述方面存在诸多不足,阻碍了我国保险业的可持续发展。本文在分析我国保险业上述方面问题的基础上,提出促进保险业健康发展的措施,期望能对我国保险业的实践和理论研究有所裨益。     

关于保险业的监督管理

保险业在国民经济中的作用是显而易见的,保险业在经济发达的国家里,已经成为国民经济中的一支重要产业。我国目前保险业发展还未达到这样高的水平,但从近几年保险业务发展趋势来看保险费收入增长大大高于国民生产总值的增长比例,我国的保险业将会出现一个大的发展。保险业作为一个更强调诚实信用的行业,与其它行业相比有其明显的特征。第一、保险契约是一种射幸契约。这种契约的特点是契约双方都可能认为本方将比对方从契约中获得较大的利益,其交付条件是某一不确定事件的发生。在整个     

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.