信息化成本核算和效益分析研究

为了积极应对国内外经济金融环境变化,提升公司治理水平和盈利水平,全面打造国际一流现代化商业银行,提升信息科技核心竞争力,中国工商银行开展了信息化成本核算和效益分析研究工作。在对信息化成本投入     

我国中小企业成本核算问题及对策探讨

随着科学技术的发展,信息化等管理系统逐步在企业生产、运营中得到广泛的运用。企业的发展呈现出计算机化、自动化、信息化等特点,同时由于企业内部全面施行质量管理政策,企业的成本核算工作受到强烈的冲击,因此加强企业成本核算是现代企业管理的重中之重。然而我国中小企业的成本核算还存在很多不足。本文将对中小企业成本核算问题和对策进行简单的探讨。     

科研型企业成本核算和成本控制相关问题的探讨

近年来,科研型企业采取了一系列措施来改善会计准则,这些措施对于科研企业的财务管理和核算标准都产生了重大影响。基于此,本文旨在探讨科研企业成本核算的现状及存在的问题,包括成本核算意识的欠缺、会计信息化的滞后、人工成本核算数据的复杂性等问题。为此,本文提出了一系列有效的改善措施,包括推进信息化进程、促进成本核算智能化、规范科研企业的人工成本核算方法、推进信息化进程,促进成本核算智能化等。期望通过提供宝贵的建议,为科研机构和企业的人力资源管理者和财务专家提供参考和借鉴。     

医院成本核算与成本管理探究

随着医疗行业竞争的日益加剧,能否做好成本管控将直接关乎医院的生存与发展。在这种情况下,医院必须采取措施优化成本核算、完善成本管理,从而降低医院成本,获取最大的效益。本文分析了当前医院在成本核算与成本管理方面存在的不足,并在此基础上提出了完善医院成本核算与成本管理的有效措施。     

医院会计成本核算和效益分析中应注意的问题

医院要生存发展就必须走优质、低耗、高效的质量效益发展道路,将成本核算和效益分析的方法引入现代医院管理,是医院的必然选择。本文解释了医院会计成本核算和效益分析的相关概念,指出了当前医院成本核算和效益分析中存在的问题,并建议从做好会计成本核算和效益分析的基础工作、做好收集数据的准备、对成本和收入数据进行归集、实施医院全成本核算的四级分摊法以及妥善处理科室会计成本核算与效益分析中的多种关系等方面加以改进。     

如何提高医院全成本核算的精细化管理水平

医疗卫生机构改革步伐的加快,给医院带来更加激烈的市场竞争,医院需要改变以往“规模化”和“效益化”的经营模式,采取“资源节约”和“成本降低”的精细化管理模式,提高医院全成本核算的精细化管理水平.文章在分析医院全成本核算存在问题的基础上,从侧面反映医院全成本核算精细化管理的必要性,并提出提高医院全成本核算精细化管理水平的建议.     

医院成本核算分析及对策探讨

成本核算工作与医院资金利用联系密切,可为医院管理决策提供参考。基于此,本文将医院成本核算工作为研究对象,从制度、人员、机制与信息化四方面入手,阐述成本核算存在的问题及相应解决对策,推动医院可持续发展。     

基于作业成本下煤炭企业成本控制研究

随着经济社会发展,煤炭行业技术壁垒越来越低,成本在行业竞争中越发重要,而传统成本核算又会导致成本扭曲.因此,本文通过介绍煤炭行业作业成本先决条件,阐述作业成本核算要素,分析作业成本应用现状,得出成本控制关键环节,并由此提出完善作业成本对策建议,以达到提升市场竞争力、改善公司经营效益目的.     

作业成本模型在医院信息化应用面临的挑战、实施的重点和难点

伴随着医院在信息化建设方面的不断深入,对成本核算方面提出了更高的要求,成本核算的准确性也日益显著。作业成本法作为一种合理先进的核算方法,理应获得更广泛的应用。然而,由于现实的种种制约,其在医院中应用依旧面临着不少问题。本文将重点介绍作业成本模型在医院信息化应用方面面临的挑战以及在实际运用过程中应当关注的重点和需要妥善处置的难点。     

科研单位执行全成本核算研究

科研单位实施全成本核算,可为单位内部控制、预算绩效管理奠定良好的基础,对提升投入产出效率,控制运转成本,盘活存量资金,提高科研单位总体效益具有重要意义。全成本核算的过程可以真实地记录科研单位研究开发过程中的各项成本,也可以为成本管理提供数据支撑。所以全成本核算对科研单位的事前成本管理、事中成本管理、事后成本管理都起着至关重要的作用。本文首先阐述了全成本核算的概念和科研单位全成本核算的特点及要求,然后全面分析了科研单位全成本核算过程中存在的主要问题,最后提出了相应的措施等建议,希望可以提高科研单位成本核算和成本管理水平。     

Saving in Developing Countries: An Overview

This article reviews the current state of knowledge on the determinantsof saving rates, presenting the main findings and contributionsof the recently completed World Bank research project, ‘SavingAcross the World.’ The article discusses the basic designof the research project and its core database, the World SavingDatabase. It then summarizes the main project results and placesthem in the context of the literature on saving, identifyingthe key policy and nonpolicy determinants of private savingrates. Special attention is paid to the relationship betweengrowth and saving and the impact of specific policies on savingrates. The article concludes by introducing the studies includedin this special issue.     

回眸CCMS项目历程:创新、魄力、合作、共赢

中行人自己开发投产的公司信贷管理系统(CCMS)喜获2010年"银行科技发展奖一等奖",手捧这份厚重的荣誉,项目组成员在感受成功、分享喜悦的同时,更难忘的是他们与系统同成长、共发展的点点滴滴……孕育萌芽——开拓创新迈出坚实第一步     

Doing missionary work: The World Bank and the diffusion of financial practices

This study uses the metaphor of a financial mission to explore how World Bank lending practices contribute to the globalization of financial practice. Through the use of interviews with key participants and archival documents pertaining to a World Bank education project in Latin America, we analyze how financial/accounting practices came to be diffused to this particular site. The study highlights not only how Bank lending practices attempt to implant accounting practices and discourses into distant fields but also the slippage, accommodation and resistance that is inherent in these attempts to change the habitus of such fields.     

A LONGITUDINAL CASE STUDY OF PROFITABILITY REPORTING IN A BANK

This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted capital. The overall finding is that the Bank’s profitability reporting (particularly its product group and customer profitability) changed considerably during this seven-year period. The main factors that accountants and managers identified as influencing such changes were four external factors and two internal factors. The four external factors were changes in technology (computers and telecommunications), regulatory change, increasingly competitive global markets and a greater difficulty in attracting customers. The two internal factors were the development of new products leading to a wider product range and a changing management accounting culture. The historical and organizational context of the Bank was also critical in this process of change, and a dynamic contingency model is proposed. This longitudinal case study indicates that more changes are occurring in management accounting practices (such as profitability reporting) than the current evidence from questionnaire surveys and ‘snapshot’ case studies reveals. An area for future research that this study highlights is that although accountants and managers talk in terms of long-term planning and control, the norm is short-term management accounting solutions and managerial reaction to new external developments.     

流程银行的战略认知及合规风险管理研究

以流程为主线、以客户为核心、以IT技术为支撑,以组织创新和流程优化、变革和再造、以全方位的资源整合为主要特征的流程银行模式,它体现现代银行层次扁平、责权明确、团队合作以适应市场快速变化的柔性能力和竞争能力.流程银行的建立,为合规风险的管理提供了一个很好的落角点,即将合规风险的管理建立在对作业(流程的组成单位)的合规管理上.流程银行是当前国际先进银行普遍采用的经营管理模式.     

Measurement and prediction of systemic risk in China’s banking industry

This research uses a hybrid systemic risk indicator (rSYR) to measure the systemic financial risk of China’s banking industry from 2009 to 2019 and combines rSYR with sSYR (new standardized rSYR) to more accurately determine systemic important banks. We also forecast systemic risk in the next period, finding that large-scale banks (such as ICBC, Bank of China, Agricultural Bank of China, and China Merchants Bank) have high systemic importance. After eliminating the impact of scale, we then pay attention to the possibility of systemic risk brought by some smaller banks (such as Huaxia Bank and Everbright Bank). Through the prediction of systemic risk in the next six months, we also find out that the possibility of systemic risk caused by possible capital shortage brought by Agricultural Bank of China, Ping An Bank, Bank of China and Everbright Bank is more obvious, which is worth paying greater attention.     

加拿大数字货币的发展实践与启示

分布式账本技术的应用使数字货币进入了新的发展阶段。中央银行数字货币是中央银行的电子化负债,其对计价、交易、支付以至货币政策传导等都存在深刻影响。以加拿大为例,重点分析加拿大银行数字货币的发展实践,着重讨论加拿大贾斯珀项目如何测试分布式账本技术在银行间大额支付系统的适用性,同时分析如何将数字货币支付结算拓展至证券和外汇领域,并与外部合作进行跨境、跨币种支付试验。加拿大央行数字货币实践取得的积极进展表明,数字货币发行能力是维系央行功能的基础保障,但仍需权衡中心化管理体系与去中心化技术系统的匹配问题,分布式账本技术及其在央行数字货币的应用仍需深入研究与评估。     

加强自主创新能力建设,以创新推动金融业发展

1992年,人民银行设立银行科技发展奖,旨在引导我国金融技术创新方向,鼓励金融技术自主创新,及时认可和保护金融行业科技人员的科研成果.银行科技发展奖对于我国金融业科技发展具有重要意义,作为业内     

Does Economic Analysis Improve the Quality of Foreign Assistance?

The World Bank undertakes an annual expenditure of around $60million on country-specific economic analysis and advice forits member developing countries. What is the impact of thiseconomic and sector work on the quality of World Bank lending?It would be useful to know whether past analytical work hasgenerated measurable economic benefits that would justify itscontinued provision in an environment of increasingly scarceresources. This article sets out an idealized model of decisionmaking inwhich a country manager makes a broad allocation of resourcesbetween lending services and economic and sector work. Giventhat decision, the task manager for each project makes project-specificdecisions with respect to the allocation of resources betweenpreparation and supervision. The analysis indicates that economicand sector work has a significant positive impact on the qualityof World Bank loans. The results provide clear evidence of underinvestmentin economic and sector work. And the analysis shows that resourcescould be switched from preparation and supervision to economicand sector work to the benefit of both the quality of programsand level of disbursements.     

实施“金穗惠农通”工程开展助农取款服务的难点与对策

＂金穗惠农通＂工程是农业银行吉林省分行推进助农取款服务的重要措施,为农村地区的持卡客户提供了足不出村、方便快捷等基础性金融服务,满足农村客户日益增长的金融需求。但由于助农取款业务还处于起步阶段,受内外部市场经营环境、利益分配机制和认识不足等多方面的影响,还存在着制约其规范有效发展的诸多不利因素。因此应在强化操作风险管理、建立服务成本共担机制和明确法律关系等方面推动＂金穗农通＂工程的普及和发展。