美国商业银行内部控制制度及其对我国的启示

随着我国经济的不断高速发展,金融银行业在国民经济中的地位和重要性也日趋凸现,本文从我国国有商业银行内部控制制度的现状分析入手,详细介绍了美国商业银行内控的基本理论,并以此为依据,提出了建立、健全我国商业银行内部控制制度的方法和措施,从而对我国商业银行的发展起到一定的借鉴作用。     

Demand-side Spillovers and Semi-collusion in the Mobile Communications Market

We analyze roaming policy in the market for mobile telecommunications. Firms undertake quality improving investments in network infrastructure in order to increase geographical coverage, capacity in a given area, or functionality. Prior to investments, roaming policy is determined. We show that under collusion at the investment stage, firms and a benevolent welfare maximizing regulators interests coincide, and no regulatory intervention is needed. When investments are undertaken non-cooperatively, firms and the regulators interests do not coincide. Contrary to what seems to be the regulators concern, firms would decide on a higher roaming quality than the regulator. The effects of allowing a virtual operator to enter are also examined. Furthermore, we discuss some implications for competition policy with regard to network infrastructure investment.     

Integrated Marketing Communications and Market Planning

Abstract

This article links the integrated marketing communications (IMC) concept to the planning process in marketing. Following the current conceptualizations as a combination of various marketing communications tools, IMC strategy is applied to an established strategic market planning model named the Boston Consulting Group (BCG)'s growth-share matrix. Advertising, public relations, sales promotion, and direct marketing are defined as crucial elements for the core scheme. Alternative strategies for brands in different stages are identified from the product portfolio analysis. The view may also be thought of as the ongoing process of building and maintaining brand equity for consumers in the long-term period. Conceptual discussions are expected to help marketers think more strategically as they plan IMC programs for their products or services.     

绿色采购：从内部环境管理到绿色供应链管理

绿色采购的实施对提升绿色供应链各环节的环境管理绩效水平、社会责任管理绩效水平都具有重要意义。     

哥本哈根，通往共识之路还有多远——社科院发布2009气候变化绿皮书

10月25日，由中国社会科学院-中国气象局气候变化经济学模拟联合实验室组织撰写、社会科学文献出版社出版的2009年气候变化绿皮书《应对气候变化报告（2009）——通向哥本哈根》在京正式发布，绿皮书分析了当前国际气候谈判和未来走势。     

社科院发布2009气候变化绿皮书

10月25日,由中国社会科学院-中国气象局气候变化经济学模拟联合实验室组织撰写,社会科学文献出版社出版的2009年气候变化绿皮书<应对气候变化报告(2009)--通向哥本哈根>在京正式发布,绿皮挡分析了当前国际气候谈判和未来走势.     

商业银行内部控制存在的问题及解决途径探析

随着金融业的迅猛发展,商业银行的经营范围不断扩大,技术手段不断更新,于是经营风险也随之不断提高。为了提高经济效益、降低经营风险、保证商业银行的健康发展,从商业银行内部控制的内容入手,建立健全有效的内部控制制度是重要的途径。     

基于SWOT分析的商业绿色采购发展问题研究

商业绿色采购是商业企业从外部采购循环、低碳、环保、生态、安全产品和服务的动态活动过程,它对促进我国经济可持续发展具有重要意义.通过SWOT分析,可以发现商业绿色采购发展在面临优势和机遇的同时,也面临着大量的劣势和威胁.商业企业只有积极采取措施,才能扬长避短,推动商业绿色采购顺利发展.     

论商业银行在资本市场发展中的作用

国内外的实践表明,商业银行在资本市场发展中发挥着重要的作用,已成为资本市场重要的参与者.商业银行在资本市场发展中的作用表现在:商业银行是资本市场的筹资者;是资本市场的投资者;是资本市场的服务机构;是资本市场的中介机构.     

对启动绿色消费市场的思考

启动绿色消费市场是应对全球性环境污染、生态危机、食品安全等问题的战略举措,也是进一步扩大内需,促进我国经济社会又好又快发展的必由之路。     

绿色管理视角下的酒店内部控制设计

伴随着我国经济的高速发展,环境污染问题日益严重,酒店作为第三产业服务业中的支柱性产业,其废水排放、能源耗费等成为破坏环境的推手.基于绿色管理理论,从内部控制五要素方面分析酒店绿色管理,就培养员工绿色意识,降低酒店运营成本,提升顾客入住体验等方面提出相应的建议.     

The European Commission's Green Paper on European Contract Law

In July 2001 the European Commission published a Communication to the Council and the European Parliament, its so-called "Green Paper" on European Contract Law (COM (2001) 398). This document seeks feedback on the options sketched by the Commission for future European Community action in the contract law field.The present note, which incorporates as an Appendix the text of the Green Paper itself, is designed to explain the background to the Commission's intervention (the first section, pp. 339–350 below), to provide a brief commentary on the content of the Green Paper (the second section, pp. 350–356) and then to assess the constitutional implications of a proposed advance towards a European Contract Law (the third section, pp. 356–371). It is argued that the debate about the creation of a European contract law is properly seen not merely as a matter of cultural feasibility and of commercial desirability, but that in addition assessment of the EC's potential contribution is heavily conditioned by increasing constitutional anxieties about the EC's legitimate role in the field of market regulation. The Green Paper avoids explicit treatment of the constitutional dimension of European contract law, yet, it is argued in this note, this is in fact unavoidable in the wake of the European Court's seminal judgment of October 2000 in the so-called "Tobacco Advertising" case in which it for the first time invalidated a measure of harmonisation of laws on the basis that an insufficient connection with the process of market-building had been shown by the European Community's legislature. This demands that the constitutional validity of legislative proposals in the field of contract law be examined with care, for the EC, an entity created by an international Treaty, has been endowed with no general competence as lawmaker in this or any other field, even though past legislative practice may have tended to obscure this constitutionally fundamental principle.     

强化内部控制促进商业银行可持续发展

本文认为,商业银行内部控制是涵盖财务管理、公司治理、会计内控、风险管理等多项内容的系统工程,是全员主动参与的、基础性的管理过程,对金融体系乃至经济的稳定具有重要的意义.目前我国商业银行内部控制的政府推动作用不断加强,国有商业银行改革为内部控制建设奠定了较好的基础,总体上已经形成了较为有效的内部制约机制,银行风险管理和资本管理的水平明显提升.但在公司治理结构、内部控制文化、管理体制、组织结构、评价标准等方面还存在明显的问题,应进一步完善董事会制度,强化内部控制文化建设,建立全面科学的内部风险控制系统,充分发挥内部审计监督和外部监管的作用,并建立和健全内控的组织体系与评估制度.