高校财经类专业计算机课程教学的探讨

根据计算机信息技术知识与财经类专业知识有机融合的新需求,强调计算机教学在财经类各专业开设课程的重要性和必要性。分析了高校财经类专业中计算机信息技术课程设置问题。提出了高校财经类专业计算机信息技术知识与财经类专业知识融合的课程教学改革探讨。     

财经类高等院校计算机专业课程建设及教学内容改革与实践

财经类高等院校计算机专业应充分利用财经类院校的资源和学科优势,借助经济和管理类学科的支撑,通过合理确定计算机专业的专业内涵、人才培养目标、课程设置等,创办将计算机科学、数学与经济管理实务结合在一起的、特色鲜明的计算机专业的课程建设与教学内容改革方案并付之实践。     

财经类高等学校计算机本科专业课程体系重构的探索

对财经类高等院校计算机本科专业课程体系的改革、重构和制定是在众多的计算机专业教育中突出特色、培养适应社会需要的计算机人才所亟待解决的问题。应注重经济管理实务分析、数学方法和计算机科学与技术的融合,突出交叉性学科的特色,培养具有扎实的经济管理知识、数学基础和计算机程序设计能力,能够掌握和运用现代科学方法和计算机技术进行综合经济分析,具有从事宏观和微观经济领域的研究和计算机程序开发能力的复合型和应用型人才。     

财经类院校公共事业管理专业建设的思考——专业定位和重视就业下的双重背景

由于我国的公共事业管理发展所处的环境不同于西方国家成熟的公共管理体制,公共事业管理专业从建立伊始就面对专业定位与就业的矛盾,财经类院校公共事业管理专业定位问题更为突出。面对正在转型的社会管理的新的发展阶段,财经类院校公共事业管理专业应立足专业,面对现实,夯实教学基础,把社会所需的职业能力作为专业建设的方向。     

对财经类非统计专业统计学实践教学的探讨

统计学是财经类专业的必修核心课程之一,由于财经类专业在专业特点、专业目标以及学生的知识结构等方面与统计专业存在一定差异,因此,在财经类专业统计学教学过程中,应该紧密结合专业培养目标,重视和开展实践教学。通过开展统计调查、案例教学和上机实验等实践和实验教学方式,将统计理论与社会实践有机结合,注重培养和提高学生认识问题、分析问题和解决问题的实际能力。     

荷兰财经类研究生教育对我国财经类研究生教育的启示

荷兰的研究生教育在理论知识传授的同时,在帮助学员搭建知识框架体的同时,引导学员以较短的时间进入专业领域的学术研究前沿。此外,同业界的紧密联系,使学员不仅具有扎实的基础知识和技能,同时还能够具有解决具体问题,拓展问题的能力。荷兰的财经类研究生教育模式一方面可以为我国财经类学术型研究生教育借鉴和参考,另一方面,也为财经类专业硕士教育的研究生教育提供一定的可供参考的经验。     

内蒙古自治区财经类毕业生就业现状及对策

本文结合内蒙古财经学院毕业生的就业情况,深入地研究了目前财经类专业大学毕业生的就业形势,详细地分析了财经类专业毕业生就业的优势、不利因素和需求等,针对这样的现状提出了可以帮助财经类专业毕业生增强就业实力的对策办法。希望能够为财经类专业毕业生理清思路,同时也能为学校和自治区教育主管部门缓解大学生就业压力的工作献上一份绵薄之力。     

专业胜任能力为核心的会计专业培养方案研究

随着理工类院校增设财经类专业,财经类高校会计等传统专业受到极大挑战,就业压力逐渐加大。在新形势下,认真分析就业影响因素,合理调整培养模式,增强专业竞争力,促进学生充分就业成为财经类高校必须落实的重要工作。本文以专业胜任能力是否影响学生就业水平为切入点,运用历史数据进行检验,间接证明了就业水平与会计实践之间的相关关系,并以此为基础提出了专业胜任能力为核心的会计专业培养框架。研究证据及研究结论对高校提高会计专业培养质量有一定的参考价值。     

稿约

《上海金融学院学报》是国内外公开发行的财经类双月期刊,本刊立足于"探索金融理论、传播金融文化、聚焦经济热点、树立精品意识、鼓励学术创新"的办刊宗旨,刊文范围以金融学科为核心、财经管理为基础、兼顾法律、应用数学和计算机信息工程等学科,主要栏目有《金融理论》     

经济法概论精品课程建设的思考——以河南财政税务高等专科学校为例

高职高专院校经济法概论课程应根据财经类各专业就业岗位群的必备法律知识和技能组织教学内容,设计教学方法。应加强实践型师资培养和课程网络资源建设,推行参与式、诊所式教学,提高学生实务应用能力,增强经济法概论课程在学生素质培养中的影响力。     

AUDITOR'S SKILL,AUDITING STANDARDS,LITIGATION, AND AUDIT QUALITY

This paper introduces a model of the market for audit services in which auditors differ in their levels of skill, which may or may not be observable and capture differences in ability. The model captures the interplay amongst auditing standards, litigation, and auditors’ levels of skill, which determines auditors’ responses to auditing standards. The paper shows that the quality of audit supplied by any auditor is increasing in the auditor's level of skill regardless of whether or not auditors’ levels of skill are observable. An increase in the quality of audit prescribed by auditing standards is shown to induce some auditors endowed with low levels of skill to decrease the quality of their audits so that the average quality of audit and economic welfare may actually decline as auditing standards are raised. Auditors’ choices of audit quality are furthermore shown to be increasing in trial awards. Incentives for trials and out-of-court settlements are shown to depend crucially on whether or not auditors’ levels of skill are observable. Only when auditors’ levels of skill are unobservable do trials obtain with some probability. When auditors’ levels of skill are unobservable, the introduction of either restrictions on costs awarded by the courts or an imperfection in the courts’ technology is shown to lead the most skilled auditors to supply audits of a quality strictly exceeding the quality prescribed by the prevailing auditing standards. When the courts err often enough, the most skilled auditors having exercised due care furthermore make offers to settle when sued.     

Directors skill and financial reporting quality

Motivated by theoretical models in economics which show that there is matching between CEO skill and firm size, we introduce a new measure of director skill which is based on the aggregate size of firms on which the director serves as an independent director. We validate our measure by showing that it is positively associated with director experience, financial expertise, industry expertise and managerial experience. We then examine whether our average measure of skill across board members is positively associated with monitoring quality. Controlling for the endogenous relationships between board composition and financial reporting quality, we find a positive association between our board measure for skill and monitoring quality, and we show that directors have a causal impact on monitoring effort and outcomes. Furthermore, consistent with the enhanced monitoring provided by skilled directors, we document a positive association between the level of and changes in our measure and firm value.     

When fund management skill is more valuable?

Does fund management skill allow managers to identify mispriced securities more accurately and thereby make better portfolio choices resulting in superior fund performance when noise trading – a natural setting to detect skill – is more prevalent? We find skilled fund managers with superior past performance to generate persistent excess risk‐adjusted returns and experience significant capital inflows, especially in high sentiment times, high stock dispersion, and economic expansion states when price signals are noisier. This pattern persists after we control for lucky bias, using the ‘false discovery rate’ approach, which permits disentangling manager ‘skill’ from ‘luck.’     

公司治理与财务治理

我国上市公司治理结构存在着先天性的制度缺陷, 表现在委托代理关系的严重失衡。在完善公司治理的过程中, 应逐步理顺财务报表审计关系和独立董事制度引入中的代理关系, 强化财务治理, 以促使上市公司持续健康的向前发展。     

Corporate finance,industrial organization,and organizational economics

In the last 35 years, research at the intersection of corporate finance, industrial organization, and organizational economics has grown substantially. This paper reviews work that combines elements from these fields of finance and economics, with an emphasis on recent developments. I discuss how product market competition, customer-supplier relations, firms’ organizational form, and ownership structures interact with firms’ financial policies. I also overview new developments in the literature from a special issue of the Journal of Corporate Finance.     

Accounting information systems research over the past decade: Past and future trends

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify their underlying theory, research method and research topic. Our results confirm the continuing decline in analytical and model‐building research in AIS‐related research and this decline is associated with a similar decline in the use of computer science theory to motivate this research. We also find that two theoretical platforms, in particular, now account for almost half (48 per cent) of all AIS research: cognitive psychology and economics. Experimental research methods and archival studies continue to grow as the preferred methods for testing the AIS‐related theories derived from these theory domains.     

Teaching economics as though values matter

Economics is permeated with value judgements, and removing them would be neither possible nor desirable. They are consequential, in the sense that they have a sizeable impact on economists’ output. Yet many economists may not even realise they are there. This paper surveys ways in which values influence economic theory and practice and explores some implications for the manner in which economics – especially welfare economics – is taught, practised and communicated. Explicit attention to values needs to be embedded in the teaching of economics at all levels.     

Measuring Institutional Investors’ Skill at Making Private Equity Investments

Using a large sample of institutional investors’ investments in private equity funds raised between 1991 and 2011, we estimate the extent to which investors’ skill affects their returns. Bootstrap analyses show that the variance of actual performance is higher than would be expected by chance, suggesting that some investors consistently outperform. Extending the Bayesian approach of Korteweg and Sorensen, we estimate that a one‐standard‐deviation increase in skill leads to an increase in annual returns of between one and two percentage points. These results are stronger in the earlier part of the sample period and for venture funds.     

Pay now or pay later? The economics within the private equity partnership

The economics of partnerships have been of enduring interest to economists, yet it is not clear what profit sharing within a private partnership should look like. We examine over 700 private equity partnerships and show that the allocation of fund economics to individual partners varies drastically, even among the most senior partners, and appears divorced from past success as an investor, being instead related to status as a founder. A smaller share of carried interest and ownership—and inequality in fund economics more generally—is associated with departures of senior partners which, in turn is negatively related to the funds’ ability to raise additional capital.