新政出台

1银监会印发《绿色信贷指引》2月24日,中国银监会印发《绿色信贷指引》,对银行业金融机构有效开展绿色信贷,大力促进节能减排和环境保护提出了明确要求,配合国家节能减排战略的实施,充分发挥银行业金融机构在引导社会资金流向、配置资源方面的作用。     

四川银行业绿色信贷调研

近年来四川银行业在构建绿色信贷工作机制、加快绿色信贷金融创新、严格绿色信贷风险管控等方面做了积极工作,绿色信贷规模持续扩大,信贷质量不断提升.四川绿色信贷面临的问题是现有产业结构制约着绿色信贷投放、银行业能力建设与绿色信贷要求存在差距、部分节能减排项目潜在风险较大、绿色信贷支持体系不健全.建议从规范银行业绿色信贷管理、完善节能减排工作机制、加强绿色信贷金融监管、优化绿色信贷外部环境等方面着手,推动绿色信贷加快发展.     

对我国商业银行推行绿色信贷若干问题的思考

绿色信贷是银行业贯彻落实科学发展观的一项重大举措。本文借鉴国际经验,阐述了绿色信贷的涵义、商业银行推行绿色信贷的必要性以及绿色信贷与传统信贷的区别,并对当前我国银行业推行绿色信贷的几个问题进行了探讨。     

绿色信贷内部审计对策研究

绿色信贷已成为我国绿色金融发展的中流砥柱.金融机构作为信贷主体,如何防范绿色信贷的环境风险,对进一步扩大绿色信贷规模至关重要.在银监会制定的《绿色信贷指引》中明确要求:银行业金融机构应当定期组织实施绿色信贷内部审计.本文将就绿色信贷内部审计的定义范围、主要内容、主要审计风险等做进一步的阐述.     

总结经验 实践《指引》——中国工商银行绿色信贷实践探索

正前不久,中国银监会正式印发《绿色信贷指引》,对银行业金融机构有效开展绿色信贷,大力促进节能减排和环境保护提出了明确要求,是推动商业银行发展绿色信贷的一个重要纲领性文件。为落实《绿色信贷指引》要求,下面结合中国工商银行绿色信贷建设的实践,就商业银行如何加强绿色信贷体系制度建设和风险控制,以及未来商业银行业绿色信贷发展等提出自己的一些体会和建议。绿色信贷的内涵和意义绿色信贷内涵     

绿色信贷:内蒙古银行业实践、困难及路径

绿色信贷是银监会近年来积极倡导和推行的一项信贷政策.银监会颁布《绿色信贷指引》和《绿色信贷工作意见》后,对绿色信贷的实施提出了明确的要求和路径,使绿色信贷逐渐清晰地进入银行业信贷业务领域.在此背景下,内蒙古银监局对全辖开展绿色信贷情况进行了重点调查,旨在推进有效的绿色信贷机制,促进经济金融协调发展、以及机制和较为完善的环境、风险管理制度,以期实现银行、企业和社会的共赢.     

新疆绿色信贷发展问题与对策

绿色信贷在新疆经济发展中扮演着越来越重要的角色。也是未来新疆银行业信贷业务发展的方向。本文分析了目前新疆地区银行业绿色信贷的现状和存在的问题,并提出了发展新疆地区绿色信贷业务的对策建议。     

低碳信贷——我国商业银行绿色信贷创新性研究

立足低碳经济发展对银行业开展低碳信贷的需求,归纳总结国际银行业支持低碳经济发展的创新经验,并结合我国商业银行绿色信贷发展现状,探寻我国商业银行进行绿色信贷创新即开展低碳信贷的有效途径。     

绿色信贷支持金融创新与产业结构转型研究

发展绿色信贷,加大对绿色经济、低碳经济、循环经济的支持力度,优化信贷资源配置,支持金融创新与产业结构转型,促进经济和生态环境协调发展,是商业银行履行社会责任的客观要求,也是加快自身转型发展的内在需要。本文对改革开放以来我国绿色信贷的政策演进进行了研究梳理,总结了上海辖内银行业在绿色信贷领域取得的成效,分析了目前影响和制约绿色信贷发展的内外部主要因素。在此基础上,本文从监管角度提出了建立银行业绿色信贷行业标准、加强顶层设计、加大政策激励以及提高环境风险专业化管理能力等政策建议,以进一步推动我国银行业转变观念,使绿色信贷在促进商业银行转型发展的同时,成为产业结构优化升级和金融创新的助推器,促进经济、社会与环境的可持续发展。     

低碳信贷——我国商业银行绿色信贷创新性研究

低碳经济正逐步成为世界经济的主流,中国也同样经历着由高碳经济向低碳经济的转型,走低碳经济之路是大势所趋。绿色信贷促进低碳经济发展的杠杆效应,已为国际银行业的实践所验证。国内商业银行对绿色信贷的创新性研究也有了较成功的尝试和探索。本文立足低碳经济发展对银行业开展低碳信贷的需求,归纳总结国际银行业支持低碳经济发展的创新经验,并结合我国商业银行绿色信贷发展现状,探寻我国商业银行进行绿色信贷创新即开展低碳信贷的有效途径。     

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?     

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.     

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.     

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。     

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。