2019年内蒙古金融大事记

1月8日内蒙古银保监局强化远程自属出单点退出管理。针对保险公司远程自属出单点底数不清等问题,制定远程出单点管理指引,开展出单点清查,对于存在依托机构不符合监管要求、出单设备发生转移、出单设备与虚拟专用网络或者销售终端设备对应关系已被修改等情况的出单点,实行强制退出;对于所依托机构协议到期或者不再继续合作的出单点,建议主动退出。     

油田采出水处理技术总结与探讨

本文分析了国内、外油田采出水处理技术发展现状,介绍了油田采出水处理技术最新进展,分析了目前油田采出水处理面临的问题,提出了下一步水处理技术攻关方向.     

我国个人征信业监管模式的选择

本文通过对严进严出、宽进宽出、宽进严出和严进宽出等四种个人征信监管模式利弊的比较,借鉴国外先进的征信监管经验,结合我国个人征信业的实际,提出我国个人征信业监管模式的选择,包括完善各项规章制度、采取"宽进严出"的监管方式等。     

基层商业银行发展靠什么

2003年5月4日,中国工商银行洋浦分行成立十周年.十年来,洋浦分行以"团结、创新、廉洁、敬业"的企业精神,按照"出经验、出人才、出效益"的目标要求,不断改革创新,开拓进取.     

智慧金融四重奏

正西北、西南、东南、东北,为地之四维。——语出《周易》礼义廉耻,国之四维。——语出《管子》客户"所思、所感、所行、所在",智慧金融之四维。——语出《金融电子化》近年来,在云计算、物联网、大数据等新兴技术的引领下,"智慧城市"、"智慧交通"建设正在一     

问诊义务教育投资

要按照财力与事权相统一的原则，调整中央与地方之间的义务教育投入分配比例，形成“中央出大头、省政府出中头、县级政府出小头”的投入分工格局     

关于医院内部经济责任审计的思考

医院内部的经济责任审计是医院重要地审计制度之一,它是加强医院管理的一个有效手段。本文主要通过阐述医院内部经济责任审计的现状,指出目前医院内部经济责任审计普遍存在的问题和有效地解决方法。使其发挥"在微观上出思路,在客观上出规范,在经济上出效益,在廉政上出效应"的作用,保障医院持续稳定、健康发展。     

对中国资本市场效率问题的思考

中国资本市场由于制度缺陷和结构性矛盾,在效率问题上表明出了明显“效率悖论”问题。从资本市场有效配置资源和优化经济结构方面看,表现出较低的运行效率,但从支持国企改革、为国企融资的角度看,又体现出较强的融资效率。     

年报报出前后汇算清缴前后的销售退回

销售退回，涉及到会计上和税收上一系列的调整处理。本文以新税法和新会计准则的规定为依据，分析研究年报未报出、汇算清缴前，或者年报未报出、汇算清缴后，或者年报已报出、汇算清缴前，或者年报已报出、汇算清缴后这些不同情况下发生销售退回时，涉及会计上和税收上的一系列调整处理。     

火灾调查工作中视频分析技术的实施方法

在调查火灾工作过程中,结合火灾现场视频中出现的火焰、速度和光线等各种起火特征,通过利用各种视频分析法,研究发生火灾的原因,可以准确判断出起火部位,为快速、准确揭示出火灾事故真相提供出强有力的证据。深入分析和研究在火灾调查中,如何应用视频分析法,这对于帮助公安机关早日破案起到重要的作用。     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。