在中国资产评估协会第三次全国会员代表大会开幕式上的致辞

尊敬的黄菊副总理,各位代表,同志们: 中国资产评估协会第三次全国会员代表大会隆重召开,这是中国资产评估行业的一次盛会.我谨代表财政部向大会表示热烈的祝贺!向出席会议的全体代表,并通过你们向资产评估行业的全体同志表示亲切的问候!也向长期关心、支持资产评估事业发展的同志们表示衷心的感谢!     

2013中国评估论坛——评估·成长·展望——财政部部长楼继伟在2013中国评估论坛上的书面致辞

同志们：值此中国资产评估协会成立20周年之际，我谨代表财政部对”2013中国评估论坛“表示热烈的祝贺!对中国资产评估行业全体从业人员致以亲切的问候l对长期以来大力支持资产评估行业发展的各部门、各企事业单位表示衷心的感谢!     

凝心聚力开拓创新再谱行业发展新篇章

各位来宾．女士们、先生们：大家好，很高兴参加中国评估论坛。在此，我谨代表财政部对论坛的举办、以及中国资产评估协会成立二十周年表示热烈的祝贺！对二十年来中国资产评估行业为经济社会发展作出的贡献表示衷心的感谢!向长期以来从事资产评估工作并辛勤奋斗的广大从业人员致以诚挚的问候!     

改进和加强管理努力推动我国资产评估事业的健康发展

各位代表、各位来宾、同志们: 中国资产评估协会全国会员代表大会今天隆重召开,大家欢聚一堂,共商行业发展大计,共谋行业发展未来,这必将对我国资产评估行业的发展产生深远影响.我代表财政部企业司向大会的召开表示热烈的祝贺,预祝大会取得圆满成功!     

牢记行业使命 加强自身建设 推动评估工作再上新台阶——在中国资产评估协会第四次全国会员代表大会上的讲话

中国资产评估协会第四次全国会员代表大会顺利完成了各项议程,即将闭幕。首先,请允许我向大会的圆满成功表示热烈的祝贺!向各位与会代表,并通过你们向中国资产评估协会全体会员和行业全体从业人员致以崇高的敬意!向长期以来关心支持行业发展的各有关部门、各界人士表示衷心的感谢!     

积极发挥品牌价值评估作用为实施创新驱动发展战略服务——在2012中国评估论坛上的致辞

今天,在举世瞩目的中国共产党第十八次全国代表大会胜利闭幕之际,在全国各行业、各族人民满怀热情学习贯彻"十八大"会议精神、为全面建成小康社会而努力奋斗的喜人形势下,我们相约在美丽的海滨城市厦门,齐聚"2012中国评估论坛",共同探讨品牌价值与管理、品牌价值与评估,共同谋划资产评估行业的建设与发展、前景与未来. 首先,我代表中国资产评估协会,向莅临本届中国评估论坛的财政部、国家质量监督检验检疫总局的有关领导,以及各位与会嘉宾和代表,表示热烈的欢迎!     

共同努力推动准则建设再上新台阶

各位委员对资产评估行业的发展一直给予积极的支持,也在不同的岗位,从不同的角度为评估准则的建设做了许多工作.在此,我代表中国资产评估协会,向各位委员及所在部门和单位,对评估行业的发展和建设,特别是对评估准则建设工作给予的支持表示衷心感谢!三个委员会召开联席会议,是一次难得的交流机会.在此,我讲几点意见.     

规范评估执业 为国有企业改革与发展提供优质服务——在中国资产评估协会第四次全国会员代表大会上的讲话

值此中国资产评估协会第四次全国会员代表大会召开之际,我代表国务院国资委向大会表示热烈的祝贺。借此机会,我想结合中央企业的改革和发展对资产评估行业谈几点想法。     

在中国珠宝首饰艺术品鉴定评估高层论坛暨首批注册珠宝资产评估师颁证仪式上的致辞

中国珠宝首饰艺术品鉴定评估高层论坛暨首批注册珠宝资产评估师颁证仪式今天举行,这是珠宝鉴定和珠宝评估专业的一次高层盛会,它标志着珠宝鉴定和评估专业步入一个规范发展的新阶段。这次活动,得到了在座的各政府部门、企业界等相关部门的领导和珠宝鉴定评估界同志们的高度重视和积极支持,也得到了国内外资产评估相关行业和社会各界的广泛关注,美国评估师协会主席菲利普先生还远道而来发表演讲。在此,我谨代表财政部向论坛的举办表示热烈的祝贺!我国资产评估行业产生和发展十几年来,在中外合资合作、企业改制、公司上市、资产重组、抵押、不…     

转变观念 创新模式 推动评估行业发展再上新台阶——在2011中国评估论坛上的致辞

尊敬的各位嘉宾,各位朋友,女士们、先生们： 非常高兴出席2011中国评估论坛,和各位来宾齐聚一堂,共享改革经验,共商发展大计。我代表财政部,对莅临大会的各位来宾、各界朋友表示热烈的欢迎!向长期工作在评估一线的全体评估人员致以诚挚的问候!     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.