转型国家政府审计功能探讨——来自罗马尼亚的经验

罗马尼亚在国家转型期间面临着严重腐败、贫富差距、司法改革等问题,为了加入欧盟,罗马尼亚在这些方面进行了卓有成效的改革。在加强监督和控制的国家治理中,执行公共外部审计的审计院起到了很大的推动作用。在借鉴欧盟法的基础上,罗马尼亚审计院在法律地位、组织框架、职权范围上都得以提高和完善,审计院对国家治理产生重要影响,对政府部门及其他公共部门的监督和控制效率、效果得到很大提高。我国可以借鉴其经验,从提高审计署法律地位和加强外部审计与内部审计协调两个方面强化审计署在国家治理中的功能。     

Risk management and reinsurance strategies in the Spanish insurance market (1880–1940)

Reinsurance allows insurance companies to diversify their risks. However, from this original role, insurance companies have developed various reinsurance strategies in order to expand their market share. From the last decades of the nineteenth century to the 1940s, Spanish insurance companies used reinsurance in a largely unregulated context. This article analyses the reinsurance practices and their adaptation to the singularities of the Spanish market, namely: the difficulties for the consolidation of a core of pure reinsurers; the management of reinsurance in the internationalisation process; and the use of reinsurance by mutual societies to overcome their lack of equity capital.     

“融媒体”时代保险业广告预算管理问题探讨

数字技术的发展所带来的媒体形势的变化对保险业的广告预算管理模式形成了较大的冲击.本文分析了保险业广告预算管理的现状,以及在“融媒体”时代背景下保险业广告预算管理所存在的问题,并结合保险业特点及媒体传播环境的变化,预测了保险业广告预算管理的未来发展趋势.     

An empirical analysis of the factors influencing farmer demand for forest insurance: Based on surveys from Lin’an County in Zhejiang Province of China

The lack of effective farmer demand is a major factor that restricts the development of China's forest insurance. To solve this problem, this study uses a Logit model to conduct an empirical analysis of relevant factors in the farmers’ demand for forest insurance, based on field survey data of Lin’an County, Zhejiang Province. The results show that the farmers’ understanding of forest insurance, the proportion of forestry revenues in the total household income, forest size, forest disaster frequency, forest insurance liability, insurance amount setup, and the farmers’ satisfaction regarding the premium subsidy policy, are the main factors that affect the farmers’ demand for forest insurance. Therefore, we propose to expand forest insurance promotion, raise the farmers’ income, rationally design insurance products, and optimize the forest premium subsidy policy to enhance the farmers’ willingness to participate in forest insurance.     

我国保险行业盈利模式现状和所存在问题的研究

本文首先基于对保险学基本原理的理解阐述了保险公司获利的原理，进而以一些公开统计数据为基础分析了我国保险公司的盈利水平现状、业务模式和主要盈利模式，并从多方面分析了我国保险公司盈利模式存在的问题。     

发达国家保险监管模式及其启示

本文分析了美国、加拿大、德国、英国、日本这五个国家具有典型代表性的保险监管模式,提出了加强我国保险监管的建议.     

上海金融服务业水平的现状、问题与对策分析

金融服务业发展水平是一个金融中心发达与否的重要标志。目前,上海在金融服务意识、能力和水平上,还远远落后于世界其他国际金融中心,并成为建设上海国际金融中心的最大瓶颈。应从金融资源聚集与扩散、金融服务业引进与提升、监管与创新等三个方面,着力提升上海金融中心的服务水平。     

Globalization,political institutions,financial liberalization,and performance of the insurance industry

This paper investigates the impacts of globalization, political institutions, and financial liberalization on the performance and risk-taking of insurance firms covering 1324 individual firms in 30 selected OECD countries. We find that greater globalization and a stable political institution lead insurance companies to exhibit a better performance—i.e., insurers adjust their strategies while being aware of institutional changes. By contrast, financial liberalization has an inverse impact on insurance company performance. Thus, greater globalization and a stable political environment both drive less risk-taking for insurers. These findings are particularly important to insurance markets’ competitors and national policymakers.     

浅论财务监督在国家财产安全中的地位与作用

在地勘单位企业化进程中，财务部门对单位经济活动、资金运行具有极其重要的监督职能，把好财务这道闸门，对于防止国有资产流失具有举足轻重的作用。目前地勘单位财务部门财务监督尚存在对预算编制不够重视，费用支出管理制度不够健全，会计信息模糊，财务人员索质不高等问题。应从依法理财，健全内部控制制度，完善内部监督，加强社会监督，加大违法违规的处罚力度，提高会计人员素质等方面入手加强财务监督。     

后危机时代金融体系的完善与创新——银行主导型和市场主导型金融体系的比较研究

在研究国内外金融结构发展理论的基础上,结合金融体系和实体经济两方面特性,对银行主导型和市场主导型两种金融体系进行比较分析.结果表明,分业经营的银行主导型金融体系对我国现阶段国民经济发展水平及产业结构更具有防范系统风险的作用,而市场主导型金融体系在监管缺失下更容易发生危机.因此,展开金融业竞争、加强法制、在合理监管体制下促进金融创新和提高金融体系运作效率是满足实体经济对金融结构的内在要求.