商业银行前台业务操作风险的类型、成因及防范探析

随着近期银行业大案、要案的浮出水面,商业银行前台业务操作风险防范,已成为一项亟需解决的重大课题,被提到各商业银行的重要议事日程.本文分析了商业银行前台业务操作风险的类型表现及其成因,并提出了加强内部管理,防范前台业务操作风险的各种措施.     

商业银行前台业务操作风险的类型、成因及防范探析

随着近期银行业大案、要案的浮出水面,商业银行前台业务操作风险防范,已成为一项亟需解决的重大课题,被提到各商业银行的重要议事日程。本文分析了商业银行前台业务操作风险的类型表现及其成因,并提出了加强内部管理,防范前台业务操作风险的各种措施。     

试论商业银行前台业务操作风险的类型、成因及防范

前台业务操作风险是商业银行经营中面临的一项重要风险,特别是在近期银行业大案要案频发的情况下,前台业务操作风险已成为银行风险的重要根源和管理难点。本文在对前台业务操作风险的类型和产生原因进行深入分析的基础上,提出了相应的前台业务操作风险防范对策。     

浅谈电子化条件下前台业务风险防范

随着商业银行业务的创新，会计核算电子化、网络化的加速，前台操作人员己成为可以便捷办理各种业务的综合柜员。然而，电子化、网络化在简化业务流程，方便操作的同时也使商业银行前台业务风险逐渐成为继信用风险、市场风险之后的又一种重要风险。2005年中行高山案件等一批轰动海内外的金融案件的相继发生都反映出当前条件下前台业务风险防范的重要性以及紧迫性，要求前台业务风险管理人员尽快适应当前会计核算环境，对前台业务风险防范进行进一步的思考和探索。     

构建后台业务处理中心实现业务流程重组与再造

所谓后台业务处理是指银行在电脑系统支持下,为了更好地服务客户、防范风险、提高效率、集约经营而简化前台业务操作,通过后台高效率、专业化、流水线式的业务处理来实现新的模式下的银行业务处理,为此而设立的业务处理中心则称后台业务处理中心.     

流程银行中的电子票据防伪认证技术

目前银行、保险等金融行业一些风险集中的业务,如大额票据的处理,为了规避风险,大都采用集中方式处理业务,利用电子影像技术和工作流技术构建了全新的现代化金融业务处理流程——前台受理,后台处理。前台受理强调简化网点终端功能,前台只负责鉴定票据的真伪和进行简单的审核,然后扫描单据,通过网络传输至后台业务处理中心集中处理。这种模式集中反映了目前国际上金融业务处理模式的发展趋势,可以有效防范金融风险。     

前台柜员如何提高业务核算质量

<正>银行作为服务行业,要时刻以为客户提供优质服务为根本宗旨。柜台是面对客户的主要窗口,是基层网点服务的核心,前台柜员应该以良好的精神风貌和娴熟的操作技能面对客户,争取与客户形成较好的交流,同时感受到客户对我们优质服务的回馈,形成一个良性互动过程。前台柜员不仅应该努力学习各种新的业务知识,积极参加各种培训,把相关知识运用到工作中去,更要不断的思考,我的服务还有哪些方面需要改进和完善?如何才能为客户提供更加热情、超值的服务?这就要求我们在日常工作中,必须严格遵守各项规章制度和操作流程,绝不能有丝毫马虎,严密防范各类差错出现。一、防范业务差错的重要意义前台柜员的岗位性质决定了从业人员应具有严谨的工作态度。细心、耐心、有风险意识,这是前台柜员最基本的职业素养。前台柜     

商业银行前台操作风险管理思考

前台业务操作风险是商业银行经营中面临的一项重要风险，特别是在近期银行业大案要案频发的情况下，前台业务操作风险已成为银行风险的重要根源和管理难点。本文在对前台业务操作风险的类型和产生原因进行深入分析的基础上，提出了相应的前台业务操作风险防范对策。     

改善金融服务 推进国有商业银行整合业务创新

工商银行计算机综合业务系统不断升级，给会计、出纳、储蓄营业网点前台业务整合带来契机。积极探索会计整合业务管理制度创新、核算流程创新、劳动组合优化，实现对公、个人等业务“一站式”服务，强化营业网点营销功能，防范化解风险，以改善金融服务，适应国际竞争。     

影响人民银行事后监督效能的因素浅析

事后监督中心承担着资金风险性监督、财务准确性监督和业务规范性监督,对于防范业务风险、规范业务操作和提高业务核算质量起着十分重要的作用。但是目前相关机制的不健全制约了事后监督效能的充分发挥。在新形势下,如何优化提高监督效能成为事后监督亟待解决的课题。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.