大力提高计算机技术在审计中的应用

（一）提高了审计效率,确保了审计时效。保证了审计进度,缩短了现场审计时间,提高了审计效率,减轻了劳动强度。     

再创一个辉煌的新世纪——庆祝贵州农行恢复设立20周年

二十年,回头一看: 78年不上五百, 90年到了一千; 95年超出两“吊”, 都说是快马加鞭。 三大步增收四倍, 何止是翻了两番;二十年,只二十年, 少穷边区变了样。 缘了山川,肥了土地; 顺了交通,长了活力; 盖起了新房,垒高了家底。 真是鸟枪换了炮,有的手工变机器。 农村一天一个样,     

强化管理职能 切实做好国库工作

今年3月,中国人民银行在厦门市召开了国库工作会议。会议充分肯定了几年来国库工作的成绩。一是加强了基础工作,完成了办理国家预算收支的任务。1992年通过国库办理的国家预算收入为4000亿元左右,比1978年增长2.7倍。二是建立健全了一套比较完整的规章制度,基本适应了财政、金融改革和国库业务发展的需要,保证了国库工作的正常开展。三是加大了管理力度,促进了国库职能的转变。各级国库突破单纯的代理观念,加强了国库业务管理,促进了国库工作由核算型向管理型转变;注重了对国库资金运动的监测反映,开展了检查监督和统计分析工作,在维护国库资金的安全与完整、稳定中央银行信贷资金来源方面发挥了重要作用。四是改进了管理方法,完成了国家     

OUT事凹欢乐

灯泡灭了,我仔细检查了—下,钨丝并没有断。我重新按下开关,灯泡闪了两下,又灭了。我问,你怎么了,不开心么？灯泡回答,等会儿,有个蛾子在窗外看我好久了。我说,那不挺好？有人看得上你。     

陪护工老孟

老孟因企业破产下岗了。曾经乐观开朗的老孟,下岗后,好像变了个人似的,整天郁郁寡欢,垂头丧气。与人见了面,三言两语就牢骚满腹,怨声载道。平时不喝酒的他,也喝起酒来了,整天醉醺醺的。喝醉了,就拿老婆、孩子撒气,家里充满了火药味。     

开放式党课初显成效

今年,是我们党建党90周年。90年来,我们党紧紧依靠人民,完成了新民主主义革命,实现了民族独立、人民解放。90年来,我们党紧紧依靠人民,完成了社会主义革命,确立了社会主义基本制度。90年来,我们党紧紧依靠人民,进行了改革开放新的伟大革命,开创和发展了中国特色社会主义。     

加快会计结算改革 强化会计结算管理

今年4月,人民银行召开了全国会计工作会议。会议首先总结和肯定了1992年的银行会计工作。1992年银行会计结算改革迈出了新的步伐,为会计结算的全面改革奠定了基础,创造了条件。借贷记帐法在人民银行系统得到了顺利实施,成功地迈出了会计体系改革的第一步。人民银行会计改革技援项目和支付系统技援项目取得了实质性进展。电子联行增加了入网行,扩大了业务范围。会计结算业务的电子化有了较快的发展。这一年,会计结算的基础工作进一步加强,会计结算纪律和结算秩序有     

距离

谷雨时节,天气渐渐暖了起来。我早晨有跑步的习惯,那天早早的就醒了,大约六点钟就起了床。本以为外面是暖暖的,所以,上身只穿了件运动衫就跑了出去。出了门才知道外面的风特别大,而且很凉。我朝北跑去,结果风太大,被顶了回来。回家穿了件外衣又向附近的广场跑去。     

加强金融管理 稳定金融秩序

近年来,随着金融体制改革的逐步深化,金融事业取得了长足的发展:建立了多种金融机构,恢复了多种信用形式,启用了多种融资工具,拓宽了金融领域。同时,也应看到在金融活动中也出现了一些混乱,影响了金融秩序的稳定,阻碍了金融改革的深化。对此,切莫等闲而视之。下面,就围绕金融秩序混乱的表现,产生的原因,以及治理的意见,谈点粗略之见。     

中国农业银行召开全国农村金融研究所所长会议

中国农业银行总行于9月11至19日,在北京召开了全国农村金融研究所所长(负责人)会议。全国经济学团体联合会、新华社、《中国金融》出版社也应邀派人出席了会议。总行韩雷行长、王兰顾问先后到会作了重要讲话。这次会议总结交流了三年多来开展农金理论研究工作的经验,着重讨论了农村金融理论研究的任务,明确了指导思想,制定了1983年到1985年的科研规划,落实了措施。通过这次会议,统一了思想,提高了认识,增强了开创农金理论研究工作新局面的信心。     

升值之言该如何听

自今年6月中国暗示将松动人民币汇率以来,人民币升值幅度仅为0．4％,这大大低于华盛顿的期待,因此,中美两国的关系日益紧张起来。随着失业率的膨胀,以及选举年即将到来,美国国会再一次将人民币汇率摆上了议事日程：9月6日,华盛顿两位高官为缓和中美关系前往北京,就人民币及其他重要问题进行高峰会晤,以期达成共识。     

商业银行如何应对利率市场化

最近,中国央行的利率政策传达出利率市场化步伐骤然加快的信号,沉浸在央行利率管制环境下的国内商业银行突然感到"利基"竞争的性质发生了重要变化。那么.在利率市场化环境下商业银行应采取怎样的风险偏好,才能使贷款定价覆盖风险溢价?这是银行管理者必须回答的问题。     

When to ally & when to acquire

Acquisitions and alliances are two pillars of growth strategy. But most businesses don't treat the two as alternative mechanisms for attaining goals. Consequently, companies take over firms they should have collaborated with, and vice versa, and make a mess of both acquisitions and alliances. It's easy to see why companies don't weigh the relative merits and demerits of acquisitions and alliances before choosing horses for courses. The two strategies differ in many ways: Acquisition deals are competitive, based on market prices, and risky; alliances are cooperative, negotiated, and not so risky. Companies habitually deploy acquisitions to increase scale or cut costs and use partnerships to enter new markets, customer segments, and regions. Moreover, a company's initial experiences often turn into blinders. If the firm pulls off an alliance or two, it tends to enter into alliances even when circumstances demand acquisitions. Organizational barriers also stand in the way. In many companies, an M&A group, which reports to the finance head, handles acquisitions, while a separate business development unit looks after alliances. The two teams work out of different locations, jealously guard turf, and, in effect, prevent companies from comparing the advantages and disadvantages of the strategies. But companies could improve their results, the authors argue, if they compared the two strategies to determine which is best suited to the situation at hand. Firms such as Cisco that use acquisitions and alliances appropriately grow faster than rivals do. The authors provide a framework to help organizations systematically decide between acquisition and alliance by analyzing three sets of factors: the resources and synergies they desire, the marketplace they compete in, and their competencies at collaborating.     

How to Tie Equity Compensation to Long-Term Results

Companies, investors, and regulators around the world are now seeking to tie executives' payoffs to long-term results and avoid rewarding executives for short-term gains. Focusing on equity-based compensation, the primary component of top executives' pay, the authors analyze how such compensation should best be structured to provide executives with incentives to focus on long-term value creation.
To improve the link between equity compensation and long-term results, the authors recommend that executives be prevented from unwinding their equity incentives for a significant time period after vesting. At the same time, however, the authors suggest that it would be counterproductive to require that executives hold their equity incentives until retirement, as some have proposed. Instead, the authors recommend that companies adopt a combination of "grant-based" and "aggregate" limitations on the unwinding of equity incentives.
Grant-based limitations would allow executives to unwind the equity incentives associated with a particular grant only gradually after vesting, according to a fixed, pre-specified schedule put in place at the time of the grant. Aggregate limitations on unwinding would prevent an executive from unloading more than a specified fraction of the executive's freely disposable equity incentives in any given year.
Finally, the authors emphasize the need for effective limitations on executives' use of hedging and derivative transactions that would weaken the connection between executive payoffs and long-term stock values that a well-designed equity arrangement should produce.     

NYSE execution quality subsequent to migration to hybrid

In October 2006, the NYSE began rolling-out phase three of a four-phase plan initiate its new Hybrid trading mechanism. The results show that this new trading platform introduced a much larger proportion of electronic transactions relative to floor auction transactions. This migration to electronic transactions is further evidenced by a mirror shift in price discovery from floor trades to trades marked for automatic electronic execution. In addition, the move to Hybrid trading introduced a significant decrease in inventory control costs, as well as a noticeable increase in trade persistence. Finally, the new trading platform has increased the speed with which orders are met, and has also decreased the proportion of executed shares which receive price improvement.

How to stop the race to the bottom

Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates.