基层人民银行开展内审风险评估的问题与建议

<正>人民银行内审风险评估是内部审计人员对人民银行各项职能和业务领域开展的风险评估,根据风险评估结果制定审计计划,配置审计资源,从而实施审计活动,并以此规范人民银行内审部门的风险评估工作,确立风险导向审计模式,实现风险引导审计、审计关注风险。从目前开展的内审部门风险评估情况看,基层人民银行风险评估结果存在着很大的不确定性,评估结果的客观性和科学性有待提高。一、内审部门风险评估现状《中国人民银行内审部门风险评估工作试行办法》明确了风险     

人民银行资产负债表业务审计实践的思考

资产负债表审计在世界上很多国家特别是发达国家已是通行做法,但对人民银行内审人员来说是一个全新项目,仍处在探索阶段,还没有形成一个比较成熟的经验和操作规范。淮北市中支按照总分行内审工作会议的要求,在坚持开展并不断深化合规性审计的同时,着力加强对资产负债表审计的调查研究,积极探索围绕资产负债表部分重要项目开展审计实践,取得明显成效。     

浅析风险导向型审计在人民银行内部审计中的应用

风险导向审计理念是内部审计发展的最新趋势．本文在研究风险导向审计内涵、特点的基础上,对人民银行内审部门开展风险导向审计的意义和可行性进行分析,并进一步提出了人民银行内审部门开展风险导向审计理念的基本思路。     

中国人民银行绩效审计的现状与思考

绩效审计已经成为现代政府审计发展的一种主流趋势。人民银行内审部门近年来积极探索转型,发挥咨询与增加组织价值的作用,探索开展绩效审计无疑是一个很好的突破口。本文分析了当前人民银行绩效审计现状与不足,并提出了人民银行内审部门如何推进绩效审计的思路。     

风险导向审计在央行内部控制中的运用研究

目前,人民银行内审部门正在开展促进内审工作转型活动,风险导向审计作为一种新的审计理念和方法已经在理论和实务中体现了它的科学性和有效性,逐渐被应用到风险管理上来。本文通过对人民银行实行风险导向审计进行适用性分析,探求人民银行内审转型的新途径。     

人民银行领导干部履行职责审计初探

内审机构自1999年人民银行体制改革成立以来，各级内审部门对内审工作在理论和实践上都进行了有益的探索，使人民银行内审工作理论与制度体系日臻完善。但随着新的《中国人民银行法》的颁布，需要进一步提高各级领导干部的主观能动性，使各级人银行全面依法履行好央行职责。针对目前离任审计的滞后性和全面审计整改落实不到位的现状制约了内审部门在促进各级人民银行及其各级领导依法履责职能作用的发挥，因此对人民银行各级领导干部任期履行职责情况进行审计就成了摆在人民银行内审部门面前的一个崭新话题，也是一个亟待解决的话题。笔者就这一问题做初步探讨，抛砖引玉，以供商榷。     

发挥内审职能作用的浅见

金融监管体制改革以后，人民银行面临许多新的任务和挑战，对内审工作也提出了新的更高的要求。面对新形势、新任务，人民银行内审部门要积极优化内审环境，改进内审监督，提高依法审计能力和审计质量。[第一段]     

基层央行内审工作的创新思路

基层内审部门在促进人民银行自我约束、防范和化解金融风险等方面发挥了积极的作用。本文从创新内审项目的立项、内审现场审计的方式方法和最终审计成果运用等方面,提出进一步发挥基层人民银行内审作用的新思路。     

对内审成果运用情况的调查

随着人民银行内部审计工作的广泛、深入开展,内审成果运用在服务人民银行中心工作方面的作用和效果越来越明显。本文以对人民银行济南分行辖内内审成果运用情况的调查为基础,分析了内审部门成立以来,内审成果取得的成效及存在的问题,并提出了正确认识内审成果价值、全面提升审计成果质量和加强审计成果运用制度化建设等的建议。     

论基层央行内部审计质量管理

近年来,为顺应新时期央行治理的要求,人民银行各级内部审计部门积极推进内审工作转型与深化发展,内审工作向深度和广度拓展,新的审计理念、审计方法在越来越多的审计项目中得到运用,人民银行内审部门在央行的风险管理、内部控制和组织治理方面正发挥着越来越重要的核心作用。高层管理人员和各业务部门对内审工作要求也在不断提高,审计风险越来越大,因     

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.     

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.     

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.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.