改革企业财务制度体系 实施新的《企业财务通则》

2006年12月4日,财政部颁布了新的《企业财务通则》(以下简称“新《通则》”),新《通则》全文共分10章,78条,分别为总则、企业财务管理体制、资金筹集、资产营运、成本控制、收益分配、重组清算、信息管理、财务监督和附则。新《通则》于2007年1月1日起施行,原有的企业财务制度体系将逐步被更新。本刊特约请财政部企业司制度处赖永添处长解读新《通则》。     

China Achieves Success in Reforming Foreign Aid

Chinabegangivingforeignaidin1950.Inthe28years(1950-1978)beforethereformandopening-up,themainformofChina'sforeignaidwasloans,generallyinterest-free,torecipientcountrics,includedwholeplants,technicalaid,materialsaswellascashandsoon.Chinaprovidedassistancetoatotalofsixty-sixnationsandestablishedeighthundredandeightywholeplants,winninghighappraisalfromtherecipientcountriesandpeople.Sincetheintroductionofthereformandopening-up,China'sworkofforeignaidhasbeenreasonablyreadjustedandinnovated.Whilecon…     

我国金融监管体系的发展趋势和改革取向

随着金融全球化发展趋势,我国金融业已初步实践混业经营,造成分业监管不太适应我国金融业 的现状,为了应对我国加入WTO后金融形势的最新变化,金融统一监管将成为一种必然,我国最终会 建立一种具有中国特色的全新金融监管体系。     

论国际金融市场的利率传导机制

当国际金融市场的利率与一国利率存在差距时,国际资本便会流入或流出,随之又会影响其他国家的资本供给和利率。由于利差的经常存在,国际游资数额巨大,利率差的传导渠道不容低估。从利率的流动性效应着手,运用开放经济条件下利率传导的基本原理及利率、汇率和通胀率之间的关联性,分析国际金融市场利率传导机制的表现,得出来自利率汇率平价机制的市场性传导在金融全球化过程中有力地影响着各国的利率水平,并且通过实际利率的变化影响经济运行步伐。     

Reforming the Governance of the International Monetary Fund

Democratising the governance of the IMF will significantly improve the institution's capacity to manage crises. The implementation of a democratic framework requires a reform of the Fund's ‘quota regime,’ which mediates the distribution of voting power. An optimal reform of the quota regime that reflects the increased weight of emerging economies requires matching the number of policy objectives with the number of policy instruments. Presently, there is a classic ‘assignment problem’ whereby one policy instrument (i.e., the quota regime) is aimed at achieving three objectives (i.e., member contribution obligations, access rights, and voting rights). Three different instruments need to be adopted. Member contributions should be based on member's capacity to pay; access to resources should be based on need; and voting rights should balance the rights of creditors with the principle of sovereign equality. These reforms will enhance the Fund's legitimacy and accountability as a forum for global economic policy‐making.     

现代企业财务管理变革趋势分析

全面预算管理是现代企业财务管理的必然选择,以电子商务为主体的网络会计理论是财务管理变革的主旋律。当前,现代企业财务管理存在的主要问题是财务预算编制和执行缺乏科学性,缺乏健全的财务管理制度,缺乏规范的固定资产管理。现代企业财务管理变革,应多方筹资资金,优化财务管理体系,构建现代企业财务工作标准化体系,实行精细化预算体系,保证资金安全、规范、高效使用。     

Financial Aid as a Tool in the Institutional Marketing Effort

No abstract available for this article.     

Progress and Challenges for International Financial Reform

Although the U.S. economy continues to gain strength, global growth is weak; and several important economies face deflationary risks. Financial markets have become global, but regulation is conducted at the national level. It is essential to have global cooperation on financial regulation if future global financial crises are to be avoided. The United States has led the effort to achieve this. This paper provides an overview of the efforts under way and discusses the main objectives of future international financial regulation.     

Reforming the IMF's Weighted Voting System

This paper surveys various proposals to reform the IMF's quota determination process and voting regime. We first provide some necessary context by describing IMF decision rules, including the methods by which the Fund determines quotas according to countries’ relative positions in the world economy. This section also addresses the arbitrariness of the IMF quota determination process and how IMF decision rules hamper developing country influence within the Fund. Following this, we review several proposals designed to provide developing countries greater voice in IMF decision‐making. We conclude that the problems of developing country representation are not likely to be fixed by either reallocating quotas on the margins of the existing IMF system or by tinkering with the quota‐determination formulas. Rather, more fundamental institutional adjustments will be required.     

国际金融中心格局变化和传统国际金融中心的发展

2008年全球金融危机爆发后,国际金融发展呈现新趋势;国际金融中心的竞争更加激烈,格局正在博弈中变迁。经济发展及其所产生的自然需求,依然是国际金融中心形成、发展的内在原因和持久动力;强大而稳定的经济基础以及由此形成的国际金融实力,成为国际金融中心最终得以崛起的基本支撑。尽管面对新兴经济体政府推动型国际金融中心越来越大的挑战,伦敦、纽约自然形成型传统国际金融中心的竞争优势依然相对明显。     

Designing Effective International Business Programmes for Senior Export Executives

In nearly all developing countries, the need to upgrade the marketing management skills of business executives in international trade is increasing rapidly. The capacity of existing training institutions, however, needs to be strengthened in order to meet the future requirements of the business community. To date, most training is provided by business schools, institutes of foreign trade, or other similar training institutes which have limited experience in executive development, particularly in international business. Organizing training for business executives differs greatly from that for business students. Training institutions and trainers involved in providing programmes to experienced target groups must introduce new approaches, methods, tools and structures when organizing such training. Programmes need to be practical and relevant to participants. Trainers of export business executives should regard themselves as training managers accountable for the delivery of effective training programmes enabling participants to apply immediately their newly acquired skills and now-how in their respective organizations.     

关于国际反倾销法改革——日本视角

日本积极主张对国际反倾销法进行改革,要求澄清和改进国际反倾销规则,并提出了若干具体建议,日本对国际反倾销法改革的主张对我国参与国际反倾销立法与具体的反倾销实践都具有借鉴与启示作用。我国应该在国际反倾销谈判中,与日本建立伙伴关系。     

中国经济安全与国际金融制度改革之实证研究

美国金融危机反映了国际金融制度不仅违背国际法的基本原则,且实际上构成对中国经济安全的威胁。国际金融制度改革尽管在操作上应当坚持阶段论,考虑数十年形成的美元核心地位,但改革的目标和方向不容逆转,改革的指导思想应建立在等值经济的基础上,而非继续奉行美国式的市场经济理论及新自由主义。     

Upping the Ante for Political Economy Analysis of the International Financial Institutions

Public choice analysis has clearly demonstrated the need to consider the roles of rent seeking and bureaucratic self‐interest in influencing the international economic policies of national governments and the behaviour of international organisations. We have reached a stage, however, where more attention needs to be paid to the nature of bureaucratic incentives and the degree of discretion that bureaucracies have under different circumstances. It is suggested that the incentives for budget maximisation are likely to vary substantially from one institution to another. Specifically such incentives seem likely to be much stronger for the World Bank than fot the IMF. The evidence presented by Rolanf Vaubel for budget maximisation by the IMF is critically examined and it is argued that much of this evidence is equally constant with other hypotheses. Thus there is a need for more research on the political economy of the international financial institutions.     

实现国际企业可持续发展的财务对策

本文从国际企业可持续发展的基本内涵开始分析,主要探讨了国际企业可持续发展对财务管理的基本要求,以及企业可持续发展需要解决的关键财务问题。     

Using International Financial Databases in Teaching International Accounting Courses

No abstract available for this article.     

论上市公司财务预警系统的建立

财务预警系统是以公司信息化为基础,对公司在经营管理活动中的潜在风险进行实时监控的系统。财务预警系统的建立能防范和化解风险,避免损失发生,保护广大投资者的利益。本文从上市公司财务预警系统建立的意义、具体建立过程、实际应用中应注意的问题等方面进行了论述,重点探讨了财务预警系统的建立过程及其制度化,为财务预警模型在上市公司的推广运用提供思路和方法。