边疆少数民族地区社会保障问题研究——基于内蒙古四个人口较少民族聚居地的调查

目前,我国边疆少数民族地区社会保障制度建设相对比较滞后。由于民族地区具有特殊的民族文化特征,其社会保障制度的建设不能简单照搬国内其他城市的经验,应当结合民族地区的实际,因地制宜地采取相应对策,将社会保障理论的一般性与民族地区的实践特殊性相结合,进行社会保障的差异化制度设计。     

构建内蒙古农村牧区社会保障创新体系的几点思考

建立覆盖民族地区城乡的社会保障体系,是驱动内需、转变经济发展方式的必要条件,更是关乎构建和谐社会的重要议题。综合考虑民族地区农牧区社会、经济与制度环境的复杂性和特殊性,依照社会风险管理的政策思路,在继续强化社会保障体系的同时,拓展社会保障空间,构建＂政府——社会保障机制、市场——商业保险、社会——家庭、社区、民间救助机制＂三位一体的民族地区社会保障创新体系,以适应构建和谐社会的总体要求。     

西南民族地区农村医疗保障体系现状调查与对策研究

改革开放以来,我国经济处于持续多年稳步增长,经济实力不断增强,以及社会保障体系不断得到完善。在这个大背景之下,对西南民族地区农村医疗保障体系进行探讨研究,了解西南少数民族地区农村参保户对当地的医疗保障现状的认知程度和重视程度,找到影响西南少数民族农村地区存在医疗保障问题的具体因素,不仅能进一步完善我国的医疗保障保障制度,对保障少数民族群众的社会经济生活、促使各民族关系的和谐发展、加强民族地区的社会稳定具有重要现实意义。     

社会保障转移支付制度的基本原则

在分税制财政管理体制下,建立规范的社会保障转移支付制度主要是为了平衡政府间的社会保障财政能力,提高社会保障资金的使用效益,逐步实现社会保障服务均等化。我国是一个多民族、人口众多、地理复杂和社会保障地区差距悬殊的发展中国家,这就要求在建立社会保障转移支付制度时,必须遵循科学的基本原则。 ——公平与效率兼顾原则。公平与效率问题是任何一种社会经济制度都不可回避的问题。某种制度本身能否兼顾公平与效率是决定这种制度是否具有生命力,能否生存、延续的前提条件。     

少数民族地区农村牧区社会保障体系存在的问题及对策建议

少数民族地区农村牧区社会保障是我国保障体系中的重要环节,也是这个体系的薄弱环节。贯彻党的十六大精神,落实科学的发展观,建设少数民族地区农村牧区社会保障制度,这对于解决少数民族农村牧区落后问题,促进少数民族地区经济发展、社会稳定,建设社会主义新农村,维护整个国民经济的持续稳定发展都具有重大的意义。     

运行风险管理在社会养老保险基金中的问题和策略

我国的社会保障基金在运营中面临着很多的风险,比如筹资风险、管理风险、投资风险和给付风险等。在此基础上,深入对社会养老保险基金风险管理中存在的问题进行研究,对我国社会养老保险基金风险管理的发展具有良好的促进作用。     

中国微观银行特征的货币政策风险承担渠道检验——基于我国银行业的实证研究北大核心CSSCISSCI

本文对我国1997-2011年121家银行实证检验我国银行业货币政策风险承担渠道以及银行特征的异质性对货币政策的风险承担影响。研究结果表明:(1)我国银行的货币政策风险承担渠道是存在的;(2)银行资本充足性以及流动性在不同货币政策下对货币政策风险承担具有不同作用,这说明微观特征对银行货币政策风险承担具有差异化的影响,规模越大,银行结构集中越有利于降低银行风险。研究结果显示,政策当局应协调好货币政策与宏观审慎政策,注重银行微观特征,实行差异化的监管措施。     

社会保障内涵再认识

本文用政治、经济和社会的三圈理论方法,揭示了社会保障的内涵,描述了社会保障是国家抵御公民社会风险的制度安排的基本理论;突出其国家行为特征,以及社会保障资金筹集、基金管理和待遇支付的政治合法性、经济合理性和社会公平性.     

民族地区社会管理创新理论与实践研究

民族地区社会管理面临的困境直接影响民族地区的社会稳定和团结,民族地区的社会发展与稳定对我国具有重要的战略意义,对民族地区社会管理进行创新研究显得尤为重要.近十年来有关民族地区社会管理创新的文章非常丰富,学者们的研究主要集中在社会管理的理念创新、方法创新、体制机制创新以及探索实践等方面,为民族地区社会管理创新的推进提供了多方位的思路及有益的探索.     

少数民族地区残疾人社会保障体系和服务体系建设满意度及影响因素分析——基于新疆维吾尔自治区的调查

随着社会经济的发展,少数民族地区残疾人社会保障体系和服务体系建设日益引起人们的重视。本文以新疆为例,在采用因子分析法评估残疾人对社会保障体系和服务体系建设满意度的基础上,运用二元Logistic模型分析了影响残疾人对社会保障体系和服务体系建设满意度的主要因素,并据此提出了推进民族地区残疾人社会保障体系和服务体系建设的可行性建议。     

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.     

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.     

Commodity financialization and sector ETFs: Evidence from crude oil futures

We investigate the diversification benefits of energy assets in the setting of commodity financialization using data on crude oil futures and Sector ETFs (SPDRs). Correlations between commodities and financial assets increased during the post-Commodity Futures Modernization Act (CFMA)/commodity bull cycle period, resulting in lower benefits of diversification. However, we find that conditional correlations between crude oil futures and sector ETFs meaningfully increased only since the 2008–09 financial crisis. The results therefore suggest that the financial crisis, rather than CFMA regulation, explains changes in the diversification benefits of commodities. Moreover, we find that oil futures returns are less correlated with SPDRs than with the S&P index. Thus, energy futures, and crude oil in particular, offer the potential for diversification benefits in sector-style investing.     

Dutch accounting in Japan 1609-1850: isolation or observation?

The trading station or factory maintained by the Dutch East India Company (VOC) was Japan's sole window on the Western world during most of the Tokugawa period (1600-1868). While many aspects of the factory's role in Dutch/Japanese cultural exchange have been researched little is known in the West of the accounting at the factory. This paper considers the possibility that double-entry bookkeeping employed by the Dutch may have been diffused to the Japanese. The available evidence is synthesized after considering the accounting system in the Dutch factory.