金融制度创新与我国“十五”时期的金融改革和发展

我国迄今已有的金融制度变迁就其特征而言是一场强制性、渐进式的制度变迁，它倚赖并滞后于经济制度变迁。基于此我目前以市场为主导的金融制度在相当程度上只是具备了市场金融制度的外壳，如果从制度效率角度观察，现行的金融制度已处于一种典型的非均衡状态，这种非均稀状态具有不可持续性。因此，制度创新是我国“十五”时期金融改革与发展的主题。从总体上讲，“十五”时期的金融制度创新应紧紧围绕着发展这一主题，以制度的市场化为导向，以制度结构调整为主线，加快金融制度的全方位改革与发展，创新的范围涵盖金融组织制度创新、金融市场制度创新、金融调控制度创新和金融监管制度创新。     

区域科技金融创新发展“嘉兴模式”探析

区域金融嵌入区域科技,实现科技金融的高度融合,推动区域科技与经济较快发展,"嘉兴模式"已成为全国地市样本;本研究以嘉兴区域科技金融创新发展为例,探析2014年以来,嘉兴市在创新区域科技金融工作机制,构建和完善科技金融政策扶持体系、科技金融信贷支持体系、科技金融资本市场体系和科技金融服务体系等方面的区域科技金融创新发展模式,期望能为国内其它地市区域科技金融创新发展提供参考与借鉴。     

转型升级视角下金融支持科技创新问题研究——以江苏常州为例

科技创新企业的发展、地方经济的转型升级都离不开金融的支持。本课题以江苏省常州市为例，从研究金融支持科技创新的发展现状入手，运用问卷调查与现场走访相结合的方法，剖析当前金融支持科技创新的问题和制约因素，并提出金融支持科技创新、推动地方经济转型升级的相关对策建议。     

提升基层人民银行科技工作水平的思考

随着金融信息化的发展，人民银行依托科技进步，信息化建设取得了显著成效，金融科技工作已经成为人民银行各项业务工作的支撑。然而，在信息化建设快速发展的同时，基层人民银行科技工作也面临着许多问题，制约金融创新与发展，应引起足够重视。     

光大银行与科技部签署科技金融合作协议

（本刊讯）2008年11月25日，中国光大银行与科技部签署了科技金融合作协议。根据协议，双方将积极探索金融创新与科技创新互相融合、互相促进的新道路，全力推进国家自主创新战略的实施。对于科技部扶持的新能源汽车厂商，光大银行将积极配合，推动以节能、新能源汽车为重点的科技创新发展，形成独具特色的科技创新与金融创新高度融合的业务发展模式。     

证券市场金融创新不能以小利换大弊

金融创新是处于体制转轨阶段的中国股市的发展方向与发展主题。然而，在现实的市场运行中，金融创新的实际情况却往往不尽如人意。这主要表现在金融创新不是以小弊换大利，而恰恰是以小利换大弊；市场和流通股股东非但不能成为金融创新的基本受益者，相反，却成为许多金融创新的主要受害者，甚至为此付出了高昂的制度代价。     

金融创新推动金融业发展

金融创新是一直贯穿在金融业发展中的一个永恒的主题，不断的金融创新推动着金融业的发展。该文挥讨了我国金融创新的进展．金融创新与人才、金融创新与金融监管的关系．并指出金融科技是推动金融创新不断向前发展的不竭动力．我国在今后的发展当中应当大力加强基于信息技术的金融创新。     

数字普惠金融、政府补助与中小企业创新

在国家以创新驱动发展为战略导向，谋求经济高质量发展的背景下，研究数字普惠金融对中小企业创新作用效果及作用机制具有重要意义。本文以2014-2020年在中小板与创业板上市公司的数据与省级数字普惠金融指数为研究对象，实证分析数字普惠金融对中小企业创新的激励效用及政府补助在其中所起的中介作用。研究表明，数字普惠金融的发展可以增加中小企业对创新的投入，且相比较而言在高科技行业、非国有企业以及东中部地区促进效果更明显。机制分析表明，政府补助在数字普惠金融与中小企业创新之间发挥了中介作用，但只在国有企业、高科技企业中发挥中介作用，在非国有企业、非高科技企业中，政府补助的中介效应不显著。     

我国银行业的金融创新与监管引领

从历史的视角看，当前我们正处于一个金融创新活跃程度不断加深的时代。同时，随着我国金融体制改革的不断深入推进，这也是一个金融管制不断放松的时代。因此，在金融创新机制逐渐变化、复杂程度逐渐加深的情况下，我们需要更深入探究金融创新与金融监管互动作用机制，进一步加强金融监管对金融创新的引领和支持，以适应金融发展的需要。     

供应链金融生态系统创新推动产业链供应链安全稳定研究

供应链金融生态系统创新改变了供应链企业及其生态系统的商业模式，其本质是为产业链供应链安全稳定发展强基赋能。本文以供应链金融生态系统创新为研究视角，梳理中国供应链金融发展现状与面临的挑战，构建供应链金融生态系统创新“数实联动+二维驱动”发展模式，并深入分析实践案例，围绕供应链金融生态系统创新推动产业链供应链安全稳定的能力建设、机制建设两个方面，具体提出供应链金融生态系统创新推动产业链供应链安全稳定的建设路径。本研究有助于推动实现中国产业链供应链安全稳定发展，不断提升产业链供应链现代化水平及其国际影响力，持续支持经济高质量发展。     

Kill a brand, keep a customer

Most brands don't make much money. Year after year, businesses generate 80% to 90% of their profits from less than 20% of their brands. Yet most companies tend to ignore loss-making brands, unaware of the hidden costs they incur. That's because executives believe it's easy to erase a brand; they have only to stop investing in it, they assume, and it will die a natural death. But they're wrong. When companies drop brands clumsily, they antagonize loyal customers: Research shows that seven times out of eight, when firms merge two brands, the market share of the new brand never reaches the combined share of the two original ones. It doesn't have to be that way. Smart companies use a four-step process to kill brands methodically. First, CEOs make the case for rationalization by getting groups of senior executives to conduct joint audits of the brand portfolio. These audits make the need to prune brands apparent throughout the organization. In the next stage, executives need to decide how many brands will be retained, which they do either by setting broad parameters that all brands must meet or by identifying the brands they need in order to cater to all the customer segments in their markets. Third, executives must dispose of the brands they've decided to drop, deciding in each case whether it is appropriate to merge, sell, milk, or just eliminate the brand outright. Finally, it's critical that executives invest the resources they've freed to grow the brands they've retained. Done right, dropping brands will result in a company poised for new growth from the source where it's likely to be found--its profitable brands.     

Preparing a research proposal for a student research dissertation: a pedagogic note

When students are required to engage in research of one kind or another and to produce dissertations – whether as a substantial component of a research degree or as a lesser component in a taught degree – the research proposal is a crucial pedagogic mechanism. But whilst textbooks give guidance on the preparation of such a proposal they rarely provide an illustration of what a proposal might look like. This short note attempts to overcome this lack. It provides a fictitious proposal of a fictitious project in a form that may well be required of accounting and finance students. The note also provides some discussion about the process of construction of the proposal and then undertakes a brief auto-critique of the proposal itself. The note is intended, principally, to be used with students to help them in the construction of their own research proposals.     

Naturoids: From a dream to a paradox

The human ambition to reproduce natural objects and processes has a long history, and ranges from pure dreams to actual design: from Icarus's wings to modern-day robotics and bioengineering. The concept of naturoid has been introduced in the last decade or so, for referring to man's attempts to reproduce natural phenomena. The development of naturoids may be viewed as a special class of technological activity, distinct from the general class of technology. The concept of naturoid should be useful for methodological research aimed at finding possible common rules, potentialities and constraints characterizing the human effort to reproduce natural objects.Tacitly, many designers think that the continuing improvement of a naturoid consists in its ever-growing overlap with the natural instance, and that the holy grail, as it were, is the complete reconstruction of a natural object of process, from its external appearance to its inner workings. This paper tries to show that a naturoid is always the result of a reduction of the complexity of natural objects, due to an unavoidable multiple selection strategy. Nevertheless, the reproduction process implies that naturoids take on their own new complexity, resulting in a transfiguration of the natural exemplars and their performances, leading to a true innovation explosion. As a matter of fact, the core performances of contemporary naturoids improve, but, paradoxically, the more a naturoid develops, the further away it moves from its natural counterpart. Therefore, naturoids will more and more affect our relationships with advanced technologies and with nature, but in ways quite beyond our predictive capabilities.     

Leveraging a call-put ratio as a trading signal

We examine whether a put-call ratio, derived from a unique set of market data, can be used to predict directional moves in asset prices during various market conditions between March 2005 and December 2012. Our findings show: (1) specific market participant's options trading volume is a predecessor to asset price movements, and (2) portfolios based on the put-call ratio adjusted for four factors Carhart model and transaction costs exhibit abnormal excess returns.     

两起网上银行服务纠纷判例及其启示

基本案情案例一:2005年5月,杨某在北京某银行开立个人银行结算账户存折及借记卡,并设置个人密码。同日,杨某申请银行开通了该借记卡的网上银行对外转账功能,并签署《网上银行使用协议书》,其中约定:“用户必须妥善保管本人网上银行登     

Making a Drama Out of a Crisis a Dramaturgical Perspective on the New Technology Controversy

The introduction of new technology often leads to strong public concerns about potential hazards. There are situations where unfounded concerns obstruct highly beneficial developments, but, equally, there are situations where unintended consequences of new technology are overlooked and individuals are harmed. Clearly there are advantages in improving the dialogue between those introducing the technology and those who could be affected by it.

This article uses dramaturgical analysis to explore the interactions between actors in a real life case study, the introduction of a hydrogen refuelling facility in London. Dramaturgical analysis in the traditions of Burke and Goffman explores interactions from the perspective of impression management. The thesis is that the fronts that actors use must relate to the settings they find themselves in, and this matching of front with setting constrains what can credibly be communicated in any situation. This research provides insights into the differences between the front necessary for credibility within an organisation and the fronts necessary for credibility in communicating with the public. It demonstrates how communication can be blocked by the situations actors find themselves in and conflict can emerge as a substitute for effective communication.     

扎实工作热情服务做好注册会计师后续教育培训工作

一、具体做法 (一)制定培训规划,明确培训目标,完善培训制度 我们根据全省注册会计师行业发展情况和经济建设的需要,先后制定了《山东省注册会计师事业发展"九五"计划和2010年远景规划》(以下简称《规划》)、《山东省注册会计师后续教育培训规定》、《山东省注册会计师后续教育培训工作管理办法》、《山东省注册会计师后续教育培训工作奖励办法》、《山东省注册会计师后续教育培训兼职教师管理办法》,明确了我省今后一个较长时期内注册会计师培训工作的目标,并对培训工作的组织和管理做出了具体规定和要求,如奖励办法中规定,凡获得后续教育培训工作先进单位的事务所,按获奖单位上缴团体会费的5%,另加500元人民币进行奖励.