天长市农行召开2005年度通讯报道工作会议

4月7日。天长市农行召开了2005年度通讯报道工作会议。优秀通讯员、各基层网点负责人、支行机关有关人员及支行主要负责人近30人参加了这次会议。会议还邀请了市委宣传部有关同志参加。     

不妨学学记者

记者常常在人群的闲聊中发现新闻,如果一个营销员能学到记者的敏锐嗅觉,那他的销售业绩肯定非同一般。     

安徽省水利会计学会举办《安徽水利财会》通讯员研讨培训班

5月20——22日，省水利会计学会在滁州市举办了《安徽水利财会》通讯员研讨培训班，各市和部分厅直单位的财务负责人和投稿积极分子参加了培训。     

金融业者的家园

《中国金融》杂志的编辑记者与别的媒体的不一样，记者成群的场合，你也许见不到他们，而当你一个人正想说话没对象时，会静静地走过来，听你聊个透。对此我深有体会，我有好几次就是在这种情形下接受《中国金融》记者采访的。     

高品质n次方——爱普生发布三款多功能喷墨一体机新品

用记者在采访王家林同志时他说的一句话来形容这期杂志的整个编辑过程最为恰当,那就是“令人鼓舞”。感到鼓舞的原因有很多:实施《国家中长期科学和技术发展规划纲要(2006-2020年)》的若干配套政策已经发布,政府采购重要性凸显;杂志采编人员在此政策发布之后及时做出反应,于第3     

阜阳分行举办通讯员会稿活动

为提高基层通讯员的写作水平，规范公写作，9月23日，阜阳分行召集全行67名通讯员举办会稿活动，对通讯员稿件进行讲评，讲授了宣传报道的写作技巧，并进行了公写作指导。     

基层电台记者要摆正自己的位置

广播是党和人民的喉舌,要发展广播新闻,记者是发展的主体,他们必须摆正自己的位置,提高认识。作为基层电台记者,要面向基层、服务群众、深入实际,这就需要记者要摆正自己的位置。     

全国农村基层财经干部培训班第一期圆满结束

为贯彻党中央、国务院“人才强国”战略精神,适应财政改革和税费改革的新形势、新任务的需要,提高农村财经干部特别是农村基层干部的综合素质和管理能力,中国农村财政研究会与浙江省和陕西省农研会联合,于9月中旬分别在杭州和西安举办了首期农村基层财经干部培训班。来自全国的15个省、自治区、直辖市、计划单列市的县、镇财经干部共309名同志,参加了培训。     

太原铁路局工会举办财务及经审人员培训班

太原铁路局工会近日举办全局工会财务及经审人员培训班,来自各基层工会及文体中心专、兼职财务及经审人员共计百余人参加培训。     

一本杂志带给我们的思考——写在《金融经济》总编被评为湖南省“双十佳期刊编辑”之际

2005年11月30日,湖南日报在显目位置刊发了一则消息:中共湖南省委宣传部、省新闻出版局今年组织评选了第二届湖南省“双十佳期刊编辑”,在评出的社科期刊“十佳”编辑中,有一名是《金融经济》总编郭一先。当大家向郭一先同志表示祝贺时,他谦逊地说:这是同志们的功劳,是广大读者     

Brazil's Experiment with Corporate Governance

The adoption of special listing segments by the São Paulo Stock Exchange in the year 2000 was an important step forward for the Brazilian equity market. Bovespa's introduction of the Novo Mercado and its Special Corporate Governance Levels 1 and 2 provided concrete, standardized certification of corporate commitments to higher governance standards that could be readily observed and verified by all market participants. What evidence do we have that this experiment in corporate governance has been a success? One indication is the performance of the Brazilian stock market itself, along with its ability to attract foreign investors. From 2002 to mid‐2008, the market capitalization of Bovespa companies increased by over 700%, while average daily volume grew almost tenfold. And as of June 2008, international investors represented 37% of total value, up from 26% in 2002. What's more, the growth in the three differentiated governance segments has been even more remarkable. Starting with 15 companies in 2001, the special governance segments had a total of 161 listings by early 2009. And by the end of 2008, the companies listed in the three differentiated segments accounted for more than 60% of Bovespa's total market capitalization and 73% of all trades. Perhaps even more telling, over 70% of the Brazilian IPOs issued between 2001 and 2008 were placed in the special governance segments. In this article, the authors summarize the findings of their study of the reaction of stock prices to the announcement by 31 Brazilian companies of their intent to list on one of the special governance exchanges. Their analysis showed that the companies choosing to list in these segments experienced an increase in both the value and the liquidity of their shares. In light of this evidence, such corporate decisions can be seen as functioning as publicly verifiable signals of commitment to greater transparency and investor protection. And the fact that the listing requirements of the special segments are stricter than those of Brazilian securities legislation means that stock exchanges—and the companies that choose to list on them— effectively have the option to initiate or lead investor protection reforms, as opposed to just complying with them. Thus, in countries where governance legislation is weak and the progress of reform is slow, stock markets can play a key role in helping companies differentiate themselves through exchange‐defined governance codes.     

试论会计实验教学的发展趋势

信息技术革命使我国传统会计实务面临根本性的变革，也使传统会计实验教学模式面临强烈的挑战。为此，我们应积极探索建立在现代科技和信息革命基础上的新的会计实验教学理论、方法、手段和组织形式。     

An Experiment on Retail Payments Systems

We develop a novel theoretical and experimental framework to study adoption and use of cash versus electronic payments in retail transactions. The design allows us to assess the behavioral impact of sellers' service fees and buyers' rewards from using electronic payments. In the experiment, buyers and sellers faced a coordination problem, independently choosing a payment method before trading. Sellers readily adopted electronic payments but buyers did not. Eliminating service fees or introducing rewards significantly increased adoption and use of electronic payments. Buyers' economic incentives were crucial for the diffusion of electronic payments but cannot fully explain their adoption choices.     

The Rule 415 Experiment: Equity Markets

Rule 415 allows a firm to register all the securities it reasonably expects to sell over the next two years and then, at the management's option, to sell those securities over these two years whenever it chooses. This paper examines whether equity offerings made under Rule 415 (shelf offerings) differ in issuing costs from equity offerings not sold under this rule. We find that shelf offerings cost 13% less for syndicated issues and 51% less for nonsyndicated issues. We also investigate the empirical relevance of the market overhang argument which suggests that shelf registrations depress the price of the registering firm's shares more than traditional registrations. Our data does not support the market overhang argument.     

会计学科实验教学体系构建研究

实践性教学是目前各学科十分重视的一个教学环节,而实验教学又是实践教学的一个重要内容.也是会计学科教育教学研究中讨论的热点问题之一.本文以现存会计实验教学体系为研究对象,并以其几年来的教学实践为案例,对其结果进行分析研究,对现存的会计实验体系进行再设计,目的是为了促进会计实验教学的改进和发展,也为其他文科类专业或兄弟院校提供可借鉴的经验.     

关于审计实验课程建设的设想

目前我国高校审计教学的实践教学严重不足,缺乏必要的审计实践教学环节.应强化审计实践教学环节,对审计实践教学的内容、方法、流程进行科学设计,建立审计实验室和开设模拟实验课程,以训练和提高学生理论与实际相结合的能力以及观察问题、分析问题、解决问题的能力.     

改革会计模拟实验提升岗位适应能力

会计模拟实验教学是高等院校会计及相关专业为加强学生实践能力的培养而开设的一门校内实践性课程,通过实验可以提高学生的动手能力,使之更好地适应社会需求.目前高校开设的会计模拟实验教程存在教材老化、形式单一、软件缺乏等问题,如何解决这些问题是提高实践教学效果的关键,可通过转变会计模拟实验教学形式达到社会对会计人员的岗位要求.     

关于金融工程专业实验教学的思考

金融工程学是金融创新发展到一定阶段的产物,同时它又为更高层次的金融科学创新提供了理论基础和技术支持。高素质的金融工程人才,除了有扎实的理论功底还要有较强的动手操作和解决实际问题的能力。因此在金融工程专业人才培养中要加强实验教学,在实验教学中要坚持“两个结合”,使学生掌握“三个模块”的知识与技能,培养学生“四个方向”的动手操作能力。