美、德、日存款保险制度比较

一、美、德、日存款保险制度比较 1.三国存款保险制度基本情况 美国是世界上最早建立存款保险制度的国家.在1929-1933年经济大危机的5年间,美国就有9108家银行倒闭,存款人平均要等6年左右才能得到其存款额60%左右的清偿,存款人损失约10多亿美元.传染性的挤兑使得效益好的银行和效益差的银行一起倒闭,"多米诺骨牌"效应使美国金融遭受重创.为了应对危机,重新树立公众对银行业的信心,美国国会采取了一系列行动,包括1933年6月通过的《格拉斯-斯蒂格尔法案》.根据该法案第12B款规定,创立了联邦存款保险公司(FDIC,Federal Deposit Insurance Corporation),后来又成立了联邦储蓄贷款保险公司和国家信贷协会股份保险基金,正式以联邦政府的官方身份分别承担商业银行、储蓄贷款银行和信贷协会的客户存款.1950年,上述法案条款单列出来,形成联邦存款保险法案.二战以来,针对金融风险程度不断提高和保险基金规模相对不足的状况,美国进一步完善该制度,在稳定经济运行中发挥着重要的作用.     

美、德、日存款保险制度比较

一、美、德、日存款保险制度比较1.三国存款保险制度基本情况美国是世界上最早建立存款保险制度的国家。在1929-1933年经济大危机的5年间,美国就有9108家银行倒闭,存款人平均要等6年左右才能得到其存款额60%左右的清偿,存款人损失约10多亿美元。传染性的挤兑使得效益好的银行和     

美、德、日公司治理模式比较

决定各国公司治理主体选择的因素是:公司融资结构;历史文化传统;产业组织方式;法律因素.美、德、日三个国家的公司治理机制可以分为:外部治理机制和内部治理机制(德国).两种治理模式都深深地根植于特定的政治、经济、文化、历史传统中.外部治理模式由于公司股权高度分散,单个投资者很难对经营者施加影响,加上搭便车行为的存在,容易形成"内部人控制",而损害股东的利益.内部治理模式中很可直接对经营者施加影响;股权相对集中有利于股东的经营者树立长期经营意识;在引入职工董事情况下,可以实现公司长远发展和协调劳资关系,但易形成内部大股东和经营者合谋损害外部股东利益的现象.     

中日农村合作金融运作模式的比较研究

深化农村金融改革已经成为金融领域探讨的焦点问题之一,改革的任务除了在实践中总结经验教训以外,还应该通过总结和借鉴西方发达国家的成功经验.     

中、美、日农业金融制度比较及分析

一、中、美、日农业金融制度概述 (一)我国农业金融体系及制度概况 首先,从农业金融体系来看,构成我国农村金融组织体系的主体是中国农业发展银行、中国农业银行、农村信用合作社三大金融机构,作为主要面向中国农业、农村和农民的金融机构,它们共同形成了一种政策金融、商业金融与合作金融分工协作的农村金融格局.政府对农业的资金供给和信贷支持政策,主要是通过这三个金融机构实施的.     

美、日、德酣战中国汽车业

<正> 通用汽车公司亚太区总裁汉德森近期表示,在未来的五年内,中国将超过日本,成为仅次于美国的世界第二大汽车消费国。 一向出言谨慎的美国汽车业人士做出上述判断,从侧面印证着中国汽车业的非凡前景。而以德国、日本、韩国为代     

德日美银企关系模式的比较分析

德国、日本和美国的银行与企业关系的模式是当代西方国家中最具有典型意义和代表性的银企关系模式，前二者属于紧密赶超型，后者属于松散约束发展型，德、日、美银企关系模式在经济发展中的作用，在公司治理结构中的影响力是不同的，德、日、美银企关系的所有权结构以及运行的负效应也是不同的。     

美、德金融环境对其风险投资影响的比较及其借鉴

风险投资是技术创新和金融创新相结合的必然结果,是一种与产业资本运营相结合的金融创新活动.德国属于银行主导型的金融体制,美国属于市场主导型的金融体制,两国的产融结合模式不同.从宏观上看,美国的金融环境为其风险投资的发展提供了有利条件,德国的金融环境在一定程度上对其风险投资的发展有负面影响.具体分析,美、德两国由于其金融环境不同,使得风险投资在资金来源、投资方向退出方式和风险企业的约束与激励机制等方面存在很大的差异.我国目前的金融体系限制了风险资本的来源,同时对风险投资的退出也形成制约.因此,我国风险投资的发展应从增加风险投资资金来源及建立第二板市场入手.     

"竞合"是银行与互金企业的理想状态

科技为银行业带来三方面变革 目前可以用正规金融机构与新金融机构来概括商业银行与互联网金融机构间的竞合关系.金融科技好似近两年才流行的概念,实则不然.金融业利用科技手段创新产品、提升服务是很早以前就在进行的事情.应该说金融业与科技行业发展紧密相关,也有说法认为,金融业就是半个IT行业,这点从回顾金融业的发展历史就可初窥端倪.     

美日企业员工持股计划比较与借鉴

美国和日本企业的员工持股计划已积累了许多成功的经验,并形成了各自的特点和优势,我国企业在借鉴这些成功经验的同时,应综合考虑经营环境、相关政策法规、证券二级市场的有效性等方面的问题,在设计实施员工持股计划时要慎之又慎.     

Bridging the gap between accounting and finance

I suggest that the separation of the academic disciplines of accounting and finance has had some detrimental consequences for the development of research and practice in both disciplines, and especially in finance. I argue that an understanding of financial statement numbers and the accounting principles on which they depend – the accounting microstructure – can be important in developing better valuation and asset pricing models and in identifying relevant dimensions of risk. Therefore finance research can benefit from assimilating recent advances in accounting research. Similarly, accounting research relevant to valuation and asset pricing can benefit by adopting theoretical perspectives and empirical methods from finance research.     

Form, function, and finance: architecture and finance theory

At least at first glance, a bank’s customers ought to be concerned with only one thing—the price they must pay for the services they receive. Architecture beyond the merely functional ought to have no role, especially not in the modern global economy in which increasingly automated financial intermediation of all sorts appears to be approaching the ideals of pure competition and perfect efficiency. Even in these financially sophisticated times, however, symbols matter, and the message communicated by these symbols is one which cannot be communicated in any other way. It is necessary for a financial institution, and perhaps even the financial system itself, to have a strong visual presence. There is a visceral appeal of an architecturally distinguished building to the senses that speaks to us in a way that the cerebral appeal of pure information cannot.     

Recognition versus disclosure of finance leases: Evidence from Japan

This study examines whether credit market participants—bond investors and credit rating agencies—treat recognized and disclosed finance leases differently when assessing firms’ credit risk in Japan. I use firms’ credit risk, measured by bond spreads and credit ratings, to investigate the relations between recognized versus disclosed finance lease obligations and firms’ credit risk following the adoption of Statement No. 13, Accounting Standard for Lease Transactions. For a sample of firms issuing new bonds, I find that, unlike recognized finance leases, disclosed finance leases are not associated with bond spreads. Moreover, the associations between recognized versus disclosed finance leases and bond spreads are substantially different. Conversely, recognized and disclosed finance leases are associated with credit ratings and are processed similarly when credit ratings are determined. Taken together, my results suggest that the sophistication of capital market participants influences their credit risk assessments of recognized versus disclosed finance leases.     

积极探索科技与金融的结合

——历次产业革命的实践充分表明,人类社会每一次大的产业文明,都源于科技创新。——解决科技型中小企业融资难的问题,可以成立区域性股份制民营小银行,小银行利用熟人社会弥补信用体系的不足     

Culture, openness, and finance

Differences in culture, proxied by differences in religion and language, cannot be ignored when examining why investor protection differs across countries. We show that a country's principal religion predicts the cross-sectional variation in creditor rights better than a country's natural openness to international trade, its language, its income per capita, or the origin of its legal system. Catholic countries protect the rights of creditors less well than Protestant countries. A country's natural openness to international trade mitigates the influence of religion on creditor rights. Culture proxies are also helpful in understanding how investor rights are enforced across countries.     

The relationship between finance and growth in China

We examine the non-linearity between financial development and economic growth in China. Specifically, we use a threshold model to investigate whether provinces with high level of personal income can exploit financial development efficiently. Empirical analysis, using cross-provincial data from 1978 to 2010, shows that finance has a strong positive influence on growth in high-income provinces, but a strong negative impact on growth in low-income provinces. The results are robust to an alternative financial development measure. Furthermore, we find that China's state sector, notorious for inefficiency and low productivity, accounts for a large proportion of industrial output in low-income provinces, causing bank loans to have a negative impact on economic growth.