宣传思想文化工作要做好“五个结合”

宣传思想文化工作是我们党的政治优势,是我行确保各项工作任务与目标完成的重要手段。如何做好、做强新时期宣传思想文化工作,是摆在各级党委宣传思想文化部门的头等大事。笔者认为,要做好宣传思想文化工作,必须注意“五个结合”。     

以“两个务必”作为反腐倡廉的锐利武器

胡锦涛总书记号召全党认真学习毛泽东主席提出的“两个务必”，不仅是我们学习、贯彻“三个代表”重要思想新高潮的重要内容，而且与党的“十六大”报告中的“加强和改进党的作风建设，深入开展反腐败斗争”一脉相承，是新时期反腐倡廉的重要原则，体现了与时俱进的本质，具有很强的现实意义和深远的历史意义。     

把基层党建工作落到实处必须立足于“五个三”

基层网点是农行的发展之基、效益之源、风控之本,抓好基层网点党建工作关系到全行的业务经营管理、风险防控和转型发展大局。抓好基层网点党建工作,真正发挥其政治优势,必须在"五个三"上下功夫。     

按照“三个代表”要求 认真做好机关党建工作

近年来，我们认真学习贯彻江总书记“三个代表”重要思想，坚持以邓小平理论为指导，紧紧围绕金融监管和金融业务工作开展党建工作，不断加大党建工作力度，按照“三个代表”要求，狠抓了机关党的思想建设、组织建设、作风建设，进一步把党建工作落到实处，促进了党员队伍模范作用的发挥，保证了各项工作任务的圆满完成。     

山东淄博张店区“五个结合”探索财务会审工作新路

山东省淄博市张店区财政局高度重视行政事业单位财务会审工作，相关科室、财政监督检查机构、区纪律监察部门协同作战，提高了监督检查效率，促进了财政管理和服务，收到了事半功倍的效果。     

加强基层党建 促进改革发展

湛江地处广东省西部，是我国第一批沿海开放城市。改革开放之初，这里是全国经济发展的排头兵。但由于前几年受“9898”特大走私案件的影响，湛江的发展步伐明显滞后，成为广东省经济发展的“洼地”。2006年人均国内生产总值1．1万元，人均储蓄存款0．7万元，均低于全国全省平均水平，属于广东省欠发达地区和金融资源匮乏地区。     

The index revision party

This paper examines the annual revision of the AEX index in the Netherlands. This particular index is interesting because the revision rules enable investors to anticipate changes in both constituents and index weights long in advance. Our results suggest that attention and temporary price pressure play a role in the observed revision effect. A portfolio containing those stocks expected to benefit from the index revision is showing an outperformance of up to 7% in the weeks before the revision, while losers are unaffected. Around the revision day, we find indications of temporary price pressure for winners as well as losers.     

平衡计分卡及其在会计师事务所中的应用

平衡计分卡最初作为绩效考核工具,随着研究的深入进而转变成战略管理工具,在西方国家深受欢迎,目前也开始在我国介绍引入.本文基于我国会计师事务所正处于做大做强的战略发展机遇期,考虑将平衡计分卡的思想引入到事务所的建设中来,推动事务所的内部管理,加快我国会计师事务所的发展,增强竞争力,为我国证券市场的良性发展保驾护航.     

浅议基层支行深化人力资源开发与管理的途径

随着金融市场的进一步开放，金融人才也成为各银行竞争的重要资源，为我们带来了人力资源管理的新问题。如何加强工商银行特别是基层支行人力资源的开发与管理，这是新形势下各级管理人员面临的新课题，也是关系到工商银行生存发展的大事，应该引起各管理层面领导的密切关注和高度重视。     

第三方支付存在的问题及其对策建议

随着信息技术的迅猛发展和网络的广泛应用,电子商务在社会上扮演着越来越重要的角色.与传统商务相比,电子商务具有低成本、高效率、受众面广、操作简便等优势,极大地推动了社会生产、流通和消费等各个领域的快速发展,正在逐步成为促进国家金融创新的一股重要力量.电子商务的优势被越来越多的企业、商家和个人所认同,作为电子商务支付环节的第三方支付也受到各方的密切关注.     

Propping through related party transactions

Based on a sample of Chinese listed firms from 1998 through 2002, this paper documents that listed firms prop up earnings by using abnormal related sales to their controlling owners. Such related sales propping is more prevalent among state-owned firms and in regions with weaker economic institutions. We also find that these abnormal related sales are not entirely accrual-based but can be cash-based as well, and they serve as a substitute rather than complement to accruals management for meeting earnings targets. Since these abnormal related sales can be cash-based, there is significant cash transfer via related lending from listed firms back to controlling owners after the propping. However, no cash transfer via related lending is found to be associated with accruals earnings management.     

论保持共产党员的先进性

文章探讨建设有中国特色社会主义与保持共产党先进性问题。     

Value relevance of disclosed related party transactions

Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with related party transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Chinese corporations. We focus on two types of RPTs: sales of goods and sales of assets. From 1997 to 2000, we find that the reported earnings of firms selling goods or assets to related parties exhibit a lower valuation coefficient than those of firms in China without such transactions. This result is not observed during 2001-2003 after a new fair value measurement rule for RPTs came into effect. Our evidence suggests that the new RPT regulation in China is perceived to be effective at reducing the potential misuse of RPTs for earnings management purposes. Since RPTs have been the subject of numerous scandals in North America, our evidence from the Chinese stock markets suggests that new RPT accounting standards could prove an efficient solution to this issue.     

Director compensation and related party transactions

Review of Accounting Studies - This paper examines whether independent directors’ compensation is associated with related party transactions. We focus both on directors’ total...