高质量事中事后监管支撑高水平跨境贸易和投融资便利化

<正>外汇便利化改革促使外汇管理重心从事前审批转向事中事后监管,应加快构建高质量事中事后监管体系,为高水平跨境贸易和投融资便利化提供有力支撑。党的二十大报告明确指出,“中国坚持经济全球化正确方向,推动贸易和投资自由化便利化”,并强调要“加强和完善现代金融监管,强化金融稳定保障体系,依法将各类金融活动全部纳入监管,守住不发生系统性风险底线”。     

学习贯彻党的十九届五中全会和省委十四届八次全会精神 奋力交出深化政府采购制度改革高分报表

“十三五”时期浙江省政府采购制度改革取得积极成效“十三五”时期,浙江省政府采购制度改革以习近平新时代中国特色社会主义思想为指引,牢固树立“财为政服务”理念。以物有所值为导向,以完善制度体系、推进数字化转型、创造性地贯彻落实采购政策、优化营商环境、规范和加强事中事后监管、构建行政监管和行业自律相结合的监管模式为主要任务。     

事中事后外汇监管专项审计方法与思路

事中事后外汇监管专项审计是当前外汇管理的一项重要课题.本文通过分析研究对事中事后外汇监管进行专项审计的方法与思路,探索建立事中事后外汇监管评价、审计体系,增强事中事后外汇监管审计的科学性、有效性、全面性,为提高外汇局事中事后履职效能提供可靠的审计保障.     

湖南省：分项监管强化指导推动乡镇财政资金监管工作深入扎实开展

近两年来湖南省积极落实乡镇财政资金监管要求,围绕如何让乡镇财政人员“想管、能管、敢管”,如何实现乡镇财政资金监管工作“事前、事中、事后”的有序部署和全程监管,着力完善监管体系,切实强化监管措施,逐步扩大监管范围,推动乡镇财政资金监管工作深入扎实开展。     

发票虚开风险全周期监管体系构建的几个问题

当前，我国正处在税收征管改革的关键时期，在以数字经济的蓬勃发展和“放管服”改革深入推进为主要特征的时代背景下，发票虚开风险呈现出“空壳化”“团伙化”“智能化”的新特点，给发票虚开风险的监管工作带来了新挑战。鉴于此，本文基于生命周期理论和治理理论，利用大数据、人工智能等现代信息技术，结合增值税发票虚开违法行为的演化特点，构建了包括事前预警、事中监测、事后追溯的发票虚开风险全周期监管体系，并在此基础上提出了发票虚开风险全周期监管体系的实施路径。     

支付机构备付金银行外部监督效果与原因分析

随着客户备付金相关制度的不断出台,监管机构构建了"支付机构内部控制、备付金银行外部监督、监管机构行政监管"的监管体系,其中,备付金银行的外部监督作用至关重要,是保证客户备付金安全的重要防线,也是支付机构客户备付金监管工作的重要部署。本文从监管现状中分析备付金银行在事前预防、事中控制、事后报告等有关环节的外部监督效果,以及影响外部监督效果的内在因素和外在因素,并提出强化备付金银行外部监督效果的政策建议。     

肥乡县从“三个环节”入手做好政府采购监督工作

为规范政府采购行为，肥乡县财政监督工作依照“依法监管，全面监管，全程监管”的原则，从“董事中，轻两头“向”事前、事中、事后”三个环节并重转变，使政府采购工作全部纳入财政监督范围。     

我国涉税专业服务监管:现状、挑战与完善北大核心

加强对涉税专业服务的监管是进一步深化税收征管改革的重要内容。自2014年取消税务师行业行政审批以来,我国涉税专业服务监管面临着一系列挑战。一是法律层级较低且监管手段有限;二是“放管服”改革背景下传统的事前监管措施被取消;三是事中事后监管及相关制度有待完善;四是行业自律监管具体问题尚需明确。针对以上问题可从重构涉税专业服务监管法律体系、分业务类型采取差异化监管措施、提升涉税专业服务信用和风险管理的法治化水平、完善涉税专业服务行业自律监管四个方面对我国涉税专业服务的监管进行完善。     

改策要揽

国务院总理李克强日前主持召开国务院常务会议，决定推出进一步简政放权措施，部署加快发展科技服务业、为创新驱动提供支撑。一是便利企业投资经营，再取消和下放87项“含金量”高的审批事项，同时尽快彻底废止非行政许可审批。二是降低准入门槛，将营利性医疗机构设置审批、养老机构设立许可等90项工商登记前置审批事项改为后置审批，实行先照后证，强化事中事后监管。三是减轻企业负担，再取消19个评比达标表彰项目，加大清理力度，建立目录管理制度。     

我国养老保险基金监管效率提升路径研究

本文通过分析我国养老基金监管过程中存在的问题,界定了政府监管的边界,为我国科学设计养老基金监管制度和合理界定政府监管机构的养老基金监管权限提出了若干建议。     

新时代行政事业单位内部控制审计理论建构

建立与国家治理现代化相适应的内部控制制度体系,是十九届四中全会提出的治理和制度关系的具体体现。在我国行政事业单位内部控制建设和报告法制化、常态化的同时,内部控制审计在理论和政策上尚处于空白。本文结合国家治理理论、内部控制政策和实践,充分发挥我国特殊国情下的审计理论与制度优势,建构了包括目标、主体、内容、标准、程序、报告六大方面的行政事业单位内部控制审计理论体系,即以合规保证和效率提升为目标,以内部审计做主力、社会审计做辅助、国家审计做监督为合力,以建设行为和报告信息为内容,以政策要求和法规条款为标准,以制度测试和系统测试为程序,以揭示问题和提供建议为报告,以期为行政事业单位内部控制审计政策制定及实践应用建立理论基础。     

房地产调控“组合拳”

与以往的调控相比,此轮出台的政策更加强调利用金融信贷、财政税收、土地供应、交易规范等多管齐下精密配合。除了遏制高房价、打击投机购房的目标以外,2010年的房地产调控目标直指行业结构调整     

Bank concentration,competition, and crises: First results

Motivated by public policy debates about bank consolidation and conflicting theoretical predictions about the relationship between bank concentration, bank competition and banking system fragility, this paper studies the impact of national bank concentration, bank regulations, and national institutions on the likelihood of a country suffering a systemic banking crisis. Using data on 69 countries from 1980 to 1997, we find that crises are less likely in economies with more concentrated banking systems even after controlling for differences in commercial bank regulatory policies, national institutions affecting competition, macroeconomic conditions, and shocks to the economy. Furthermore, the data indicate that regulatory policies and institutions that thwart competition are associated with greater banking system fragility.     

中国对外资银行的监管制度分析——以相关外资银行管理条例为视角

外资银行是中国银行业的重要组成部分,中国于1994年、2001年和2006年先后颁布的三个外资金融机构管理条例及其相应的实施细则,集中体现了中国对WTO承诺的履行和外资银行监管制度的发展,也标志着中国银行业(中国加入WTO过渡期最长的一个行业)从此进入完全开放的时代.2006年12月,中国在入世过渡期结束时采用的新《中华人民共和国外资银行管理条例》在市场开放、履行WTO承诺等各方面有了很大进展.不过中国仍然需要在对外资银行的审慎监管、法人银行导向、国民待遇落实和统一监管等问题上做出进一步的努力.     

Financial regulation and financial inclusion in Sub-Saharan Africa: Does financial stability play a moderating role?

This study examines the impact of financial regulation on financial inclusion in Sub-Saharan Africa, considering the moderating role of financial stability. By analysing the relationship between financial inclusion and the most prominent macro-prudential regulation (capital adequacy), we find that tightening prudential regulations could negatively impact access to finance, thereby conflicting with Sub-Saharan African economies’ financial inclusion goals. More specifically, the capital adequacy requirement tremendously reduces banks’ capacity to provide financial services and this could lead to credit rationing thereby reducing financial inclusion. The results also indicate that, the interaction of financial regulation with financial stability positively impacts financial inclusion. Thus, financial stability augments financial regulation to have an affirmative impact on financial inclusion. The practical implications of this paper are that, one of the ways central governments and policy makers in Sub-Saharan African countries can increase and get the most out of financial inclusion is to formulate policies targeted at reducing capital adequacy requirements of financial institutions and other constraints that limit the operations and efficiency of financial institutions. Such policies should also aim at creating an enabling environment to promote financial stability.     

2007年经济形势回顾与2008年宏观调控政策取向

本文认为,2007年我国经济运行情况总体良好,但仍存在一些突出矛盾和问题,并提出了2008年宏观调控的主要任务和四大预期目标,重点阐释了财政政策、货币政策、资本市场与房地产市场的调控措施。     

Bank regulation and supervision: what works best?

This paper uses our new database on bank regulation and supervision in 107 countries to assess the relationship between specific regulatory and supervisory practices and banking-sector development, efficiency, and fragility. The paper examines: (i) regulatory restrictions on bank activities and the mixing of banking and commerce; (ii) regulations on domestic and foreign bank entry; (iii) regulations on capital adequacy; (iv) deposit insurance system design features; (v) supervisory power, independence, and resources; (vi) loan classification stringency, provisioning standards, and diversification guidelines; (vii) regulations fostering information disclosure and private-sector monitoring of banks; and (viii) government ownership.The results, albeit tentative, raise a cautionary flag regarding government policies that rely excessively on direct government supervision and regulation of bank activities. The findings instead suggest that policies that rely on guidelines that (1) force accurate information disclosure, (2) empower private-sector corporate control of banks, and (3) foster incentives for private agents to exert corporate control work best to promote bank development, performance and stability.     

Has the financial system become safer after the crisis? The changing nature of financial institution risk

Six years after the collapse of Lehman Brothers, the question of whether the U.S. financial system has become less risky remains unanswered. On the one side, new regulations including Dodd-Frank and Basel III have made improvements by requiring higher bank capital, and financial institutions themselves have reduced risk-taking activities. On the other side, it has been argued that “the fundamental risks remained and the efforts of regulators and politicians were simply rearranging the deckchairs on the Titanic.” (Baily and Elliott, 2013) This paper highlights the changing nature of financial institution risk from 2005 to 2011. It finds that while these institutions have become less risky individually after the crisis, the financial market has become more vulnerable to systemic contagion. The causal inference that the crisis and the post-crisis legislation have gradually changed the nature of financial institution risk is drawn from a quasi-experimental design. This finding suggests that the ever more integrated financial system might experience more synchronized contractions in future crises, providing empirical support for the proposals of the inter-bank collective regulation of banks by Acharya (2009) in addition to the intra-bank collective regulations as in Froot and Stein (1998) and BIS (1996, 1999).     

Recent Changes in the Regulation of Financial Markets and Reporting in Canada*

The regulation of financial reporting and financial markets has undergone significant change in both the United States and Canada since 2000. In Canada, the regulatory regime is particularly complex and politically controversial, with much speculation about possible future directions. This paper's purpose is to explain the current regulatory environment as it stands in mid‐2006 to assist those who teach or conduct research in this domain. On the basis of a review of existing regulations and related studies, this paper first provides an explanation of the major jurisdictional issues that affect financial reporting and regulation in Canada, including identifying the roles of the key players. Second, it identifies specific reporting changes that might be of particular relevance to prospective capital market researchers. Where relevant, comparisons are made with regulatory provisions in the United States, because the majority of capital markets research concerns U.S. securities exchanges regulation, and the Canadian regulations themselves often refer to U.S. regulations as a point of comparison. We find that the lack of a single national securities regulator in Canada and overlaps in federal and provincial jurisdiction and among regulatory bodies mean there is a large range of players involved in financial markets regulation. Ongoing efforts to improve integration include the new passport system, improved harmonization of securities regulation, and consideration of mergers between some of the involved organizations. Other changes have led to a greater emphasis in Canada on the regulation of continuous disclosure and corporate governance than was previously the case. Changes in specific reporting regulations and guidelines since 2002 have generally increased the amount of disclosure.     

Which industries benefited from Trump environmental policy news? Evidence from industrial stock market reactions

We investigate whether election of Donald Trump as the president of the United States of America (the US) and subsequent changes in environmental policies and regulations affected any of the 49 different industry sectors in the US. We analyze 19 different events during Trump’s tenure that were mainly rollbacks of previously created regulations and policies. To analyze stock market effects, an event study methodology is used to assess industry reactions. We assume that Trump loosened environmental regulations and policies to strengthen the US economy. Results show that the lax enforcement of environmental regulations and policies was not effective. Only the coal industry can be considered a beneficiary because it experienced repetitive significant positive abnormal returns, whereas other industries experienced mixed or negative reactions or discontinuous positive reactions. Our results contribute to the extant literature on the US environmental policy within the scope of industry.