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随着我国社会经济的发展,综合国力不断提高,企业自身实力不断壮大,我国企业参与世界经济交往的广度与深度也不断增强。企业的经济发展,离不开商业银行的融资支持,尤其是商业银行签发的保函业务,对于企业的国际经济行为发挥了重大的支持作用。但是,国际经济交往的复杂性、不同国家国情的差异性以及涉外保函业务的复杂性,商业银行涉外保函业务的法律风险已经出现了新的表现形式,要求商业银行必须适时做出反应,有效应对,以化解风险、避免损失、维护商业银行的国际声誉。 相似文献
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置换贷款业务是商业银行自身发展的需要,同时也面临着很多风险,商业银行应该采取措施积极地应对这些风险,更好的发挥置换贷款业务对商业银行的积极作用。本文主要分为三部分,首先界定了置换贷款的范围和其作用;其次,论述了商业银行办理置换贷款业务的风险;最后,从会计角度论述了商业银行应如何防范办理置换贷款业务面临的风险。 相似文献
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发展是永恒的主题,但真正好的发展必须是全面协调可持续的发展。商业银行作为企业,根本目标是实现股东利益、社会责任和员工价值的统一,只有通过业务发展才能实现这一目标。商业银行作为经营风险的特殊企业,在发展过程中必须始终注意处理好业务发展和风险管理之间的关系,努力做到速度和能力相适应,规模和质量相统一,效益和安全相协调。业务发展与风险管理两者相辅相成风险管理是现代商业银行的核心竞争力之一。商业银行的业务发展始终与风险并存,因为商业银行是承担风险,并通过管理风险以获得收益的企业。商业银行的经营活动必须在确定的风险 相似文献
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本文首先分析了集团(关联)企业的表现形式和运作特点;其次分析了商业银行对集团(关联)企业授信管理中存在的问题和授信出现风险的原因;最后针对集团(关联)企业的特点,提出了商业银行防范和控制风险的应对措施。 相似文献
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本文首先分析了集团(关联)企业的表现形式和运作特点;其次分析了商业银行对集团(关联)企业授信管理中存在的问题和授信出现风险的原因;最后针对集团(关联)企业的特点,提出了商业银行防范和控制风险的应对措施. 相似文献
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王瑛 《内蒙古财经学院学报(综合版)》2007,5(3)
翻译是一种跨文化的交流活动,随着各国、各民族之间往来的日益频繁,迫切需要相互理解湘互学习.不同语言间的差异不仅表现在语音、词汇和句法等形式上,更表现在其文化特色上."归化"与"异化"是缓和源语文化和目的语文化在翻译过程中矛盾冲突的主要方法,长期以来"归化"译文出现频率往往较高,然而在当今文化全球化的时代背景下,适度增加"异化"翻译的运用对本土文化的传播和外来文化的接受不无裨益.翻译界对"归化"和"异化"的讨论很多,但这些文章更多是停留在语言研究的层面,本文将从跨文化的角度来探讨翻译中的"归化"与"异化". 相似文献
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在国际营销活动中,文化环境是极其重要而又极易被忽略的一个因素,文化差异往往成为企业跨国经营的无形壁垒。那么在国际营销过程中,文化差异问题该如何解决?本人个人认为,主动调整营销战略,积极融入当地市场是最好的解决方法。本文从文化差异的角度着手,以迪斯尼乐园为案例,通过对其在跨文化经营中的成功和失败的案例进行分析,阐述了跨文化运营中存在的问题,并提出了一些相关建议。 相似文献
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《Accounting, Organizations and Society》1999,24(5-6):483-506
This paper reviews cross-cultural research in management control systems (MCS) appearing in English-language journals over the past 15 years. The objectives are to examine these studies for their convergence or otherwise with respect to the state of our understanding of cultural effects on MCS design, and to analyse their theoretical and methodological strengths and weaknesses to guide future research. The review identifies four major weaknesses seen to apply collectively to this research: (i) a failure to consider the totality of the cultural domain in theoretical exposition; (ii) a tendency to not consider explicitly the differential intensity of cultural norms and values across nations; (iii) a tendency to treat culture simplistically both in the form of its representation as a limited set of aggregate dimensions, and in the assumption of a uniformity and unidimensionality of those dimensions; and (iv) an excessive reliance on the value dimensional conceptualization of culture, which has produced a highly restricted conception and focus on culture, and placed critical limits on the extent of understanding derived from the research to date. © 相似文献
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Mohamed E. Hussein Michael Kraten Gim S. Seow Kinsun Tam 《The International Journal of Accounting》2017,52(3):227-237
Luft and Libby (1997) posit that American transfer price negotiators tend to settle on prices that result in smaller differences in profit between divisions than the external market price will dictate. They attribute the results to a fairness effect. While fairness is present in all cultures, what is considered “fair” differs between cultures (Bian & Keller, 1999; Bolton et al., 2009; Gao, 2009; Surowiecki, 2009). This study ascertains whether cultural affiliation of the negotiator impacts this fairness effect. American and Chinese subjects participated in within-culture and cross-cultural negotiations in an experiment modeled after Luft and Libby (1997). Our results confirm Luft and Libby's (1997) fairness effect when American participants negotiate with each other, but illustrate a contrary effect when Chinese participants negotiate with each other. The negotiator's cultural affiliation is found to determine profit distribution in cross-cultural negotiations. These findings are consistent with longstanding theories of cultural traits (Hofstede, 1980) that are relevant to transfer price negotiation activities. Our results imply that the fairness effect in transfer price negotiation may need to be refined to account for the impact of culture. 相似文献
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Frank Collins Oscar Holzmann Roberto Mendoza 《Journal of International Accounting, Auditing and Taxation》2005,14(2):139-156
Increasing globalization in business heightens the importance of understanding cultural differences and their effects on business practice. In this light, an empirical cross-cultural study comparing U.S. and Latin American respondents was made to determine the relationship between machistic tendencies and budgeting. Though difficulty was experienced in defining the machism variable, three stereotypes, Chauvinist, Classic, and Aggressive, were identified. These stereotypes are associated with one's cultural orientation (Latin American or U.S.) and predicted budgetary behavior in terms of budget procedural attitude, culpability, and risk attitude. 相似文献
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This instructional resource provides you with the opportunity to explore how cultural differences can impact financial reporting outcomes through the judgments accountants make when interpreting and applying accounting standards. It is intended to draw your attention and awareness to culture’s impact on financial reporting judgments since financial reporting is becoming increasingly international in scope. The instructional resource begins by discussing financial reporting standards and cultural differences and then moves into presenting three accounting scenarios. The three scenarios (lease classification, contingent liability, and revenue recognition) examine how applying accounting standards requires judgment and how cultural differences can influence accountants’ judgments and the resulting financial reporting outcomes. In each scenario, you have the opportunity to identify and consider how different cultural dimensions could impact cross-cultural financial reporting outcomes. The instructional resource content allows you to consider the challenges in using and applying a uniform set of global accounting standards that require judgment across cultures. 相似文献
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海燕 《内蒙古财经学院学报(综合版)》2011,9(2):113-116
英、汉语言中,动物词汇常发生语义重叠现象,即词汇对应关系。但是由于英、汉两民族长期生活在不同的文化背景中,对同一动物词汇产生不同联想而赋予不同文化内涵,因此,研究和发掘动物习语所承载的文化信息和语言功能,在跨文化交际及翻译中有很大的实用价值。本文采用大量的实例,探讨英汉动物类象征词的语义差异现象,指出动物类词语的内涵在不同的文化中不同之处以及不同动物词的翻译方法。 相似文献
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Chris Patel Brian R. Millanta 《Advances in accounting, incorporating advances in international accounting》2011,27(2):373-381
Theoretical conceptions of culture in accounting research are controversial, ranging from highly deterministic, quantified and componential perspectives (such as Hosfstede's five dimensional model) to those that suggest continual changes in cultural values brought about by forces of acculturation. This paper makes a contribution to cross-cultural accounting research by examining the influence of competing theoretical perspectives of culture and acculturation on “holier-than-thou” perception bias. “Holier-than-thou” perception bias leads to individuals perceiving themselves as acting more ethically than comparable others when confronted with ethically uncertain work-related behaviours. This study contributes to cross-cultural accounting research by surveying Australian and Indian professional accountants from big four accounting firms. We firstly seek to establish the prevalence of “holier-than-thou” perception bias in both cultural settings. Secondly, we examine the differential and competing influences of culture and acculturation on perceptions of accountants from the two countries on measures of this bias. Data was collected through a survey questionnaire administered to samples of senior accountants from the big accounting firms in Australia and India. The questionnaire comprised an auditor-client conflict and two whistle-blowing scenarios and used two questions to measure the magnitude of the bias. The results show that “holier-than-thou” perception bias exists among accountants within each of the two countries. However, the magnitude of the bias was not significant between the countries. The results support the theory of acculturation in big accounting firms. Our findings have implications for accounting research where the presence of “holier-than-thou” perception bias needs to be considered in cases where respondents are questioned on socially sensitive issues. The findings may be useful to accounting researchers, managers of multinational enterprises in general, and big-four accounting firms in particular. Our conceptual framework applied in this study is innovative and provides a template for assessing current controversies in cross-cultural accounting research. 相似文献
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Luca Zan 《Financial Accountability and Management》1998,14(3):215-231
The extension of an economic and managerial discourse to non-business organisations is becoming increasingly common in the modern-day world. This is also true of arts organisations (museums, opera houses, etc.) where considerable conflicts and misunderstandings can be found between the different cultural matrices of art professionals and management specialists. The Imola Piano Academy is a happy exception in this respect, and therefore warrants the analysis set out in this paper which is based on a strategic change perspective. The evolution of this 'excellent' organisation is reconstructed, its performance is analysed and, against the background of the modest level of resources that this growth has required, the reasons underpinning its success are investigated. 相似文献
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This paper examines whether the cultural background of chief executive officers (CEOs) affects corporate cash holdings. Using UK data from 2000 to 2018, we find that CEOs with a cultural background that emphasises power distance and uncertainty avoidance are positively associated with corporate cash holdings, while CEOs with a cultural background that emphasises masculinity are negatively associated with corporate cash holdings. Our results are robust to various robustness tests. Further analyses show that the impact is more pronounced when power is concentrated among top executives, when the CEOs have a degree of discretion in pursuing their own goals, and when information asymmetry is high. 相似文献