采用专用领料单对低值易耗品加强管理

采用专用领料单对低值易耗品加强管理北京化工管理干部学院张建荣低值易耗品是不能列为固定资产的劳动资料。低值易耗品一般包括：一般工具、专用工具、包装客器、管理用具（如办公用具）等。低值易耗品的特点是：品种多、数量大、价值低、易损坏。如不加强管理，势必造成...     

关于基层央行低值易耗品内部控制目标与影响因素分析

本文对当前经济形势下低值易耗品内部控制工作进行了简要分析，采用利克特问卷调查方法，以中国人民银行部分中心支行为研究对象，通过实证研究方法完成低值易耗品内部控制的数据化研究分析。通过分析统计数据得出人民银行在低值易耗品支出项目内部控制工作中的实质特征，提出了包括加大重视力度、进一步完善不相容职务相分离制度、全面加强预算管理以及深化授权审批控制制度等完善措施，希望能够为今后相关实践与研究工作的开展提供一定的参考与帮助。     

厦门财政:智能办公迈进2.0时代

"要是以前,我得经常请假大老远赶回岛内加班,现在有了移动办公系统真是方便多啦!"厦门市财政局教科文处处长方文江告诉记者,最近市委党校安排为期2个半月的中青年骨干班封闭式学习,局里配给他的移动办公终端派上了大用场。移动办公,只是智能办公迈进2.0时代的特征之一。近年来,厦门市财政局不断推动智能办公系统(OA)转型升级,在移动办公、短信平台、数据共享、智能协同建设等方面均取得了不少新突破,极大提高了各项财政业务及日常办公的效率,办公系统更加智能化、协同化、人性化。跨系统无缝对接,模块功能全覆盖"新OA和升级前相比,完全是2.0     

中国工商银行新一代公文信息系统的架构及特点

一、系统概述。中国工商银行新一代公文信息系统是工商银行为了适应“下管一级、监控两级”的新型管理体制要求而研发的，该系统运用现代信息技术来规范办公流程和管理模式，充分发挥了现代商业银行的办公职能。系统按照功能划分为三个部分：电子公文传输、电子公文流转(审批)、综合档案管理。     

浅谈公交企业会计电算化的几个问题

2007年底，由世界银行贷款“公共交通”子项目之一，武汉公交信息化管理系统与GPS智能调度系统项目正式启动。武汉市公交集团聘请微软（中国）有限公司负责承建该项目，预计人力资源、营运调度、技术设备、综合办公等4个系统即将完成试用工作，今年年底，整个系统将在全公交集团推广使用。与此同时，公交集团财务部门也携手用友软件公司联合自行开发了武汉公交集团NC财务系统，与公交信息化管理系统相结合匹配。     

地市公司创新实施重点低值易耗品标签化管理

平顶山供电公司为适应输配电价改革部署,做实有效资产,以先易后难的原则,对公司办公家具、管理工具等重点低值易耗品创新实施标签化管理,为公司低值易耗品管理工作开辟了新的思路。     

哈尔滨社保大厅“视觉识别”标准化

哈尔滨市社保局编制完成了哈尔滨市社会保险《视觉识别系统》手册。手册内含基础元素、办公事务、公关广告宣传三大类内容，涉及38项具体项目标准。2011年，该标准通过哈尔滨市质量技术监督局的立项审批，     

构建银行科技项目网上管理系统

一、系统整体功能 1．系统设计目标 通过先进的平台技术和设计构架，紧密集成办公自动化系统，作为固定资产管理系统重要的支持系统、补充部分，建立业务需求部门和业务管理部门网上办事的通道，实现网上咨询、查询、申请、审批、投诉、监督等业务功能，成为真正的网上办公、办事的在线服务平台，拉近业务需求部门和业务主管部门的距离，提高办事效率，强化主管部门的服务形象。     

浅谈SOI系统(二期)的推广与应用

(系统)(二期)是农行顺应信息技术的迅猛发展和办公电子设备的广泛应用而推出的,是以公文处理电子化为核心,集会议通知、机关事务处理等功能为一体的信息系统,它实现了公文处理从起草、审批、催办、传阅、归档、查阅等操作的电子化,传输网络化,并可对整个流程实时跟踪督办.系统的推广应用,对于规范机关办公秩序、提高机关办公效率、节约办公成本有着极其重要的意义.     

商业银行移动管理嵌入式系统设计

本文以在商业银行实现移动办公为目标,详细介绍了通过嵌入式技术设计出的具有移动服务、移动授权、移动审批等功能的商业银行移动管理嵌入式系统.     

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.     

2002年海南省金融形势分析

本分析了2002年海南省金融运行情况，指出当前经济金融运行中存在的主要问题及原因，对今年改善经济金融运行环境，促进经济金融平稳增长提出了一些针对性的建议。     

东亚货币合作的层次、障碍和中国的对策

随着世界经济全球化和区域经济一体化,东亚各国货币合作的愿望日益高涨,东亚区域货币合作体系初见端倪。、但由于东亚地区历史、政治、经济、文化的特殊性,东亚货币合作的道路上依然障碍重重．需要分层次、分步骤地稳妥推进。大势所趋之下中国应积极应对,大力推动东亚货币合作的进程。     

Volume for Winners and Losers: Taxation and Other Motives for Stock Trading

Capital gains taxes create incentives to trade. Our major finding is that turnover is higher for winners (stocks, the prices of which have increased) than for losers, which is not consistent with the tax prediction. However, the turnover in December and January is evidence of tax-motivated trading; there is a relatively high turnover for losers in December and for winners in January. We conclude that taxes influence turnover, but other motives for trading are more important. We were unable to find evidence that changing the length of the holding period required to qualify for long-term capital gains treatment affected turnover.     

运维报告智能化生成平台的设计与研究

随着以人工智能、大数据、区块链和云计算等新兴技术为代表的金融科技(Fin Tech)飞速发展,大型商业银行数据中心信息系统业务量也在不断递增。因业务变化或系统变更等原因,运维人员急需编制各类运维分析报告,以便及时全面了解信息系统的运行情况。     

以改革促进发展以创新提升效益——访中国工商银行广西区分行党委书记、行长张恪理

2006年,是工商银行深入推进“两个根本转变”的起步年,又是整体构建现代金融企业制度、成功公开发行上市年。广西分行认真贯彻落实总行决策部署,根据股份制改革后经营面临的新形势和总行战略转移的新要求,结合广西经济发展特点,以科学发展观为统领,牢固树立“质量、创新、效益”的经营理念,紧紧抓住发展机遇,加快改革创新,推进经营转型,各项工作取得了可喜的成绩,开创了经营发展的新局面。本刊记者通过采访广西分行党委书记、行长张恪理,明晰了他们以改革促进发展,以创新提升效益的历程。     

为领导排忧 帮群众解难——记工行北京市地安门支行老干部工作者张秀敏

张秀敏从地安门支行成立就负责退休、内退人员的管理工作。她把贯彻落实好老干部政策体现在具体行动上,坚持以人为本．把退休人员管理及服务工作做到位,认真落实老干部的政治待遇和生活待遇,得到了支行离退休人员的认可。她给自己的工作宗旨是：为领导分忧,为职工解难,切实履行岗位职责,努力做一个合格的老干部工作者。     

Tax incentives for inefficient executive pay and reward for luck

I study the economic consequences of tax deductibility limits on salaries for the design of incentive contracts. The analysis is based on an agency model in which the firm’s cash flow is a function of the agent’s effort and an observable random factor beyond the agent’s control. According to my analysis, limiting the tax deductibility of fixed wages has two consequences. The principal rewards the agent on the basis of the observable random factor and adjusts the amount of performance-based pay in the optimal incentive contract. The new contract can have weaker or stronger work incentives than without the tax. The theoretical findings have implications for empirical compensation research. First, the analysis shows that reward for luck can be the optimal response to recent tax law changes, whereas earlier empirical literature has attributed this phenomenon to managerial entrenchment. Second, I demonstrate that a simple regression analysis that fails to control for separable measures of luck is likely to find an increased pay for performance sensitivity as a response to the introduction of tax deductibility limits on salaries even if the pay for performance sensitivity has actually declined.     

QFII制度及其对商业银行业务的影响分析

2002年12月1日,中国证监会颁布了<合格境外机构投资者境内证券投资管理暂行办法>,QFII制度正式登陆中国证券市场.经过近6年的时间,QFII制度在我国得到了快速发展和壮大.就作为QFII资金托管人的境内商业银行,从QFII业务中受到怎样的影响,这些影响是否可以促进商业银行业务的全面发展等方面的问题,进行了分析讨论.