金融业务流程外包服务平台建设研究

本文阐述了国际金融中心开展离岸金融业务特别是金融BPO业务的发展背景,分析金融BPO业务的功能和发展趋势,考察上海发展金融BPO业务的有利条件,强调按照"高、新、特"的原则,重点扶持金融服务外包业务(BPO)研发和人才培养,创新金融体制与市场机制,就上海建设离岸金融BPO中心与人力资源供应模式创新的整合问题提出系统、可行的建议方案.     

“内部控制:应用·评价·审计”暨第五届立信会计学术研讨会会议综述

<正>为增进会计学术交流,顺应内部控制改革与发展趋势,探讨内部控制实施过程中凸现的新问题、新现象,由中国会计学会内部控制专业委员会、上海立信会计学院联合主办的"内部控制:应用·评价·审计"学术研讨会(暨第五届立信会计学术研讨会)于2012年11月10日在上海立信会计学院举行。会议开幕式由上海立信会计学院副校长     

金融业务流程外包服务平台建设研究

本文阐述了国际金融中心开展离岸金融业务特别是金融BPO业务的发展背景,分析金融BPO业务的功能和发展趋势,考察上海发展金融BPO业务的有利条件,强调按照"高、新、特"的原则,重点扶持金融服务外包业务(BPO)研发和人才培养,创新金融体制与市场机制,就上海建设离岸金融BPO中心与人力资源供应模式创新的整合问题提出系统、可行的建议方案。     

服务·监督·求实·发展─—一九九四年度的上海注协工作

服务·监督·求实·发展─—一九九四年度的上海注协工作上海市注册会计师协会秘书处１９９４年是《中华人民共和国注册会计师法》正式施行的第一年，也是注册会计师事业进一步走上法制化、规范化轨道的一年。这一年，上海的注册会计师事业和全国一样，队伍有了较大幅度的...     

朝华·安博士落户山东省省委办公厅

日前,国内著名的IT解决方案及应用服务供应商朝华软件宣布,凭借其网络杀毒软件朝华·安博士网络版的优秀功能和突出表现,在山东省省委办公厅网络杀毒软件选型中,朝华软件一举夺魁。根据合同,朝华软件将为山东省省委办公厅安装首期200用户的朝华·安博士网络版本。这是朝华软件自推出朝华·安博士杀毒软件以来,在政府部门的又一成功案例。     

中国商业银行个人金融业务操作风险防控机制研究

随着巴塞尔新协议的出台,加强对操作风险的监管在国际上已逐步速成共识.自2005年以来,中国银监会也相继出台了有关操作风险防控的一些相关指导性文件.但我国商业银行的操作风险防控仍处于初步探索阶段,尚未形成操作风险管理的成熟环境,操作风险要案频繁发生.近年来,个人金融业务在商业银行业务中的占比逐渐增大,其操作风险也逐渐增多.本文分析了我国商业银行个人金融业务操作风险的防控现状,其存在的主要问题有:管理体制不完善,人力资源管理力度不够、制度、流程不完善,外部环境不稳定,操作风险损失数据库未全面建立等;从建立健全组织体系、完善管理系统、强化人力资源管理、再造管理制度和流程、强化政府责任等方面设计了我国商业银行个人金融业务操作风险防控机制.     

金融业务流程外包服务平台建设研究

本文阐述了国际金融中心开展离岸金融业务特别是金融BPO业务的发展背景,分析金融BPO业务的功能和发展趋势,考察上海发展金融BPO业务的有利条件,强调按照高、新、特的原则,重点扶持金融服务外包业务(BPO)研发和人才培养,创新金融体制与市场机制,就上海建设离岸金融BPO中心与人力资源供应模式创新的整合问题提出系统、可行的建议方案。     

会计学专业(金融服务外包方向)人才培养方式研究——以WRCY公司校企合作办学模式为例

金融服务外包于20世纪70年代兴起,是服务外包行业的重要组成部分,主要包括金融业务流程外包(BPO)、信息技术外包(ITO)和知识流程外包(KPO)。一方面,我国高层次专业金融服务外包人才匮乏,已经严重影响到金融服务外包行业的发展;另一方面,我国普通会计学专业研究生、本科生、专科生就业渠道不畅,形成了巨大的反差。WRCY公司通过和相关院校共建会计学(金融服务外包方向)特色专业,对现有的传统会计教学进行适度改良,形成"服务外包培训企业+学校"的校企共建模式,培养金融服务外包方向高层次会计人才,为会计学毕业生扩宽了就业途径。     

会计学专业(金融服务外包方向)人才培养方式研究——以WRCY公司校企合作办学模式为例

金融服务外包于20世纪70年代兴起,是服务外包行业的重要组成部分,主要包括金融业务流程外包(BPO)、信息技术外包(ITO)和知识流程外包(KPO)。一方面,我国高层次专业金融服务外包人才匮乏,已经严重影响到金融服务外包行业的发展;另一方面,我国普通会计学专业研究生、本科生、专科生就业渠道不畅,形成了巨大的反差。WRCY公司通过和相关院校共建会计学(金融服务外包方向)特色专业,对现有的传统会计教学进行适度改良,形成"服务外包培训企业+学校"的校企共建模式,培养金融服务外包方向高层次会计人才,为会计学毕业生扩宽了就业途径。     

"民主管理"创造另类财富

最近,一本由当代最著名的管理大师查尔斯·汉迪、领导力大师沃伦·本尼斯鼎力推荐的新书《塞氏企业传奇》以16种语言在全球发售,并初步取得了全球销售超过100万册的好成绩.书中主角塞氏企业20多年来以实行"劳资共治"的"民主化"管理方式而闻名,并因此成为IBM、通用汽车、福特、雀巢、固特异、西门子、奔驰等知名企业的榜样,取得令人瞩目的发展.     

Incentives,wages, employment,and the division of labor in teams

We develop a theory of incentives, wages, and employment in the context of team production. A central insight is that specialization and division of labor not only improve productivity but also increase effort and the sensitivity of effort to incentives under moral hazard. We show that employment and incentives are complements for the principal when the positive effects of specialization and division of labor outweigh the increase in risk associated with additional employment and are substitutes otherwise. We provide new characterizations of the partnership, the firm, and the role of the budget‐breaker that are quite different from the classical literature.     

De-branching,too-much-branching,and cost of debt of SMEs in Slovakia

We investigate nonlinear effects of bank branch saturation on SMEs' cost of debt at regional level in Slovakia over the period 2013–2019. We adopt the two-step approach by first constructing model of bank branch localization, and then analyzing effects of positive and negative deviations from the equilibrium level. We observe negative effect of debranching, but report no effect of positive increase in deviations from equilibrium level on SMEs' cost of debt. The most affected firms are middle-sized, domestically owned, operating in low-tech industries, and with better creditworthiness. Bank market characteristics also tend to matter for pricing of firm's debt.     

Corporate Governance,Managers' Independence,Exporting, and Performance of Firms in Transition Economies

Using data on 157 large companies in Poland and Hungary, this paper employs Bayesian structural equation modeling to examine the relations among corporate governance, managers' independence from owners in terms of strategic decision making, exporting, and performance. Managers' independence is positively associated with firms' financial performance and exporting. In turn, the extent of managers' independence is negatively associated with ownership concentration, but positively associated with the percentage of foreign directors on the firm's board. We interpret these results as indicating that concentrated owners tend to constrain managerial autonomy at the cost of the firm's internationalization and performance, but board participation of foreign stakeholders enhances the firm's export orientation and performance by encouraging executives' decision-making autonomy.     

The role of language connectedness in reducing home bias in trade,investment, information,and people flows

This study introduces the concept of a country’s language connectedness (LC), namely, the extent to which the country is connected to the rest of the world in terms of the number of potential communicative partners. LC depends on the extent to which the country’s languages are spoken outside that country. Operationalizing and constructing an index capturing LC, I empirically show that a country’s LC is strongly associated with its globalization level. This effect is particularly strong in cross-border trade and investment and information flows. I also find that countries with languages belonging to large linguistic families (i.e., countries with greater linguistic connectedness) are more globalized. This study presents language barriers as a key contributor to home bias, that is, the tendency toward more within-border than cross-border interactions.     

Money,autonomous expenditures,income, and causality in Korea

This paper investigates the directions of causation among autonomous expenditures, income and the money supply for Korea, using a test of causality proposed by Sims. The findings confirm the causal implication of the simple Keynesian approach that autonomous expenditures cause income. The findings reject the causal implication of the quality theory approach, that the money supply causes income.     

文化、制度与合资企业盈余管理

本文探讨企业盈余管理与国家文化之间的关系。利用2005到2007年在中国经营的合资企业数据,控制了不同国家经营环境差异的影响之后,我们发现出资国个人主义更强的合资企业倾向于更多地进行向上和向下的盈余管理,出资国不确定性规避更强的合资企业,更多地进行向下的盈余管理。上述影响在外资绝对控股公司更显著。进一步研究发现,文化对盈余管理影响较稳健,不受经营地市场化程度变化而改变。而文化的影响随着合资企业进入中国时间的增加而减弱,这反映了文化的融合与适应的过程。本文结论有助于我们理解文化差异对企业决策的影响,对引进外资、合资企业监管等有一定指导意义。     

Poverty in Eastern Europe in the Years of Crisis, 1978 to 1987: Poland, Hungary, and Yugoslavia

Eastern Europe experienced an economic crisis between 1978 and1987. Declining income led to substantial increases in povertyrates in Poland and Yugoslavia, while poverty in Hungary remainedat about the same level as before the crisis. In all three countriesurban poverty increased, as the economic condition of statesector workers deteriorated to a much greater extent than thatof agricultural and mixed households. The increased povertywas entirely explained by declining income, because the overallincome distribution did not change or in some cases improved.     

XML解析利器Expat在银行外围系统中的应用

XML是一种可扩展标签语言，具有强大的、可自定义的数据表现能力。用它生成的XML文档不但结构清晰、简单易读，而且可以标注各种文字、图像，甚至二进制文件。只要有XML处理工具，就可以轻松地读取并利用这些数据。正是由于XML与生俱来的众多优点，使得XML成为一种非常理想的跨平台、跨系统交流语言。目前，全球大多数的大型软件公司都已经提供了对XML的支持。XML也正逐步在各种银行业务系统中得到应用。银行外围系统是银行与外界进行信息交流的平台，涉及与各种各样的外部企业信息系统的数据交流及处理。采用XML作为系统间数据交换格式，可以极大地提高系统的扩展性和通用性。本文详细阐述了如何利用开源工具Expat的C语言API函数对XML文档进行处理，同时结合具体实例说明了Expat在银行外围系统中的应用。     

fines,leniency, and rewards in antitrust

This article reports results from an experiment studying how FINES, LENIENCY, and REWARDS for whistleblowers affect cartel formation and prices. Antitrust without LENIENCY reduces cartel formation but increases cartel prices: subjects use costly FINES as punishments. LENIENCY improves antitrust by strengthening deterrence but stabilizes surviving cartels: subjects appear to anticipate the lower postconviction prices after reports/LENIENCY. With REWARDS, prices fall at the competitive level. Overall, our results suggest a strong cartel deterrence potential for well‐run LENIENCY and REWARD schemes. These findings may also be relevant for similar white‐collar organized crimes, such as corruption and fraud.     

Cross-ownership,returns, and voting in mergers

We show that institutional shareholders of acquiring companies on average do not lose money around public merger announcements, because they hold substantial stakes in the targets and make up for the losses from the acquirers with the gains from the targets. Depending on their holdings in the target, acquirer shareholders generally realize different returns from the same merger, some losing money and others gaining. This conflict of interest is reflected in the mutual fund voting behavior: In mergers with negative acquirer announcement returns, cross-owners are significantly more likely to vote for the merger.