我国金融机构反洗钱行为的博弈分析

本文通过对监管当局和金融机构反洗钱行为中的博弈分析，认为消极反洗钱是金融机构的最优策略选择。通过引进一些激励机制和补偿机制，完善金融系统内部控制机制，形成监管当局与金融机构之间的激励相容，同时建立金融交易的分析监测报告制度和信息沟通机制，以及由央行主持的反洗钱联席会议制度，并辅之以各项法律制度的改革可促使商业银行积极承担起反洗钱的义务。     

对金融机构工作人员违法泄露个人信用报告案件的思考及建议

如何遏制违法泄露个人信用报告行为、保护信息主体合法权益,已成为迫在眉睫的问题.通过对金融机构工作人员违法泄露个人信用报告案例的分析思考,反映当前对金融机构监管中存在的问题,并提出完善监管、杜绝违法泄露个人信用报告案件发生的建议.     

从金融监管动态博弈探讨政府干预金融市场的度

在监管当局与金融机构间博弈模型基础上,计算其各自的期望收益,进而求出金融机构采取违规策略的复制动态方程和监管当局采取监管策略的复制动态方程,以通过对这些方程参数的分析,对金融市场中监管当局和金融机构的行为进行分析,进而探讨政府通过金融监管对金融市场干预的度。     

建立我国金融机构业务外包监管制度

针对金融机构业务外包不断发展带来的问题和风险，国际监管组织制定了金融机构业务外包监管原则．发达国家也不断完善其业务外包监管制度。为了规范和促进我国金融机构业务外包的发展，我国监管当局应尽快建立金融机构业务外包监管制度。     

浅谈合作金融机构高管人员行为监管的实务操作

在农信社体制改革和金融监管体制改革的新形势下，更新监管理念，对合作金融机构高管人员的监管，从资格审查与行为监管相结合以资格审查为主，转为资格审查与行为监管并重以行为监管为主，深化演绎“以人为本”的合作金融监管新思路，这是增强合作金融机构综合性监管实效的有效途径。本文拟对合作金融机构高管人员行为监管的实务操作进行一些探索。     

对金融机构有效提高反洗钱可疑交易报告质量的思考

当前世界各国的反洗钱制度几乎都以可疑交易或者可疑行为（统称可疑交易行为）报告制度为中心，英国、德国、意大利、荷兰、美国、澳大利亚等国都要求金融机构报送有洗钱迹象和可能的交易行为的有关信息。正是借鉴国外的经验，我国也建立了金融机构可疑交易报告制度。     

强化银行业监管之我见

与国际惯例接轨，健全严密的金融监管法律体系。目前，我国金融机构存在违法行为，一个重要原因是监管当局的执行力度不足．金融监管存在法律空白．无意中为有法不依的行为提供了“保护”，使经营无需为其违规行为付出相应的代价。而监管当局为此付出的代价是监管效率低下，监管成本增加。为此．必须加强法律制度建设和队伍建设，按照世贸组织要求重整金融法律法规．废除、修改不适用的金融法律法规．订立完善新的金融法律法规．避免出现金融监管的法律真空和法律风险，并真正实现有法可依、有法必依、执法必严、违法必究。为维护公平、有效的竞争创造完善的金融法律环境。     

建立我国银行业监管长效机制的思考

银行业监管长效机制是连续性的、动态性的监控、预警和防控银行业金融机构经营风险的常规制度体系。它要求银行业金融机构监管当局利用科技的监管体系、多样化的监管方式、连续化的监管手段对银行业金融机构实行全面有效的动态监管。     

反洗钱可疑交易报告制度有效性探析

可疑交易报告制度有效性的衡量指标为立案数或破案数占可疑交易报告数的比率。当前我国可疑交易报告制度有效性相当低,原因在于可疑交易报告制度过于刚性,以规则为本强力监管下的防御性报送行为严重,以及外部条件的缺失。为此,应逐步减少可疑交易的客观标准,强化金融机构的自主识别能力;转变监管导向,加强正向激励,减少防御性报送并加强反洗钱外部环境建设。     

反洗钱可疑交易报告制度有效性探析

可疑交易报告制度有效性的衡量指标为立案数或破案数占可疑交易报告数的比率。当前我国可疑交易报告制度有效性相当低,原因在于可疑交易报告制度过于刚性,以规则为本强力监管下的防御性报送行为严重,以及外部条件的缺失。为此,应逐步减少可疑交易的客观标准,强化金融机构的自主识别能力;转变监管导向,加强正向激励,减少防御性报送并加强反洗钱外部环境建设。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.