关于海外工程项目采购管理的探讨

随着近几年国内石油、石化企业在海外项目投资和建设的扩张,其项目执行面临着更多的挑战,对采购管理也提出了更高的要求.海外项目具有较强的地域特征,工程管理风险大,尤其是设备及材料的采购管理直接影响项目的进度、成本和质量.现阶段中国海外工程项目采购管理仍停留在传统阶段、供应商资源管理不全面、采购策划缺乏前瞻性和针对性、采购计划管理不完善、采购过程监控管理欠缺、界面管理不严密、信息共享未形成系统机制.针对这些问题,建议结合实际工作,深入分析,改进当前项目采购管理机制.未来,随着科技、信息、物流等技术的发展,全球化采购将成为可能,建议工程承包企业建立企业项目管理信息共享平台、建立海外供应商资源管理体系、建立区域和全球化集中采购中心.     

创新运营机制 优化管理流程

<正>完善财务管理机制,创新经营管理机制,探索在工程预算、工程投标、采购物资、施工过程、工程结算等关键环节实现管理流程规范化和精细化,有效控制工程成本,提升企业的市场竞争能力。阳光合源集团通过完善财务管理机制,创新管理机制,积极探索在工程预算、工程投标、采购物资、施工过程、工程结算等关键环节实现管理流程规范化和精细化,有效控制工程成本,提升企业的市场竞争力。     

油品信用购销的风险防范

油品销售企业在经营中采用赊销和预付款采购的信用交易方式，是提高经营灵活性和增强竞争力的重要手段之一。信用购销业务过程受客户的资信现状和预期状况、诚信守约程度以及双方交易制度、业务员诚信度等复杂因素影响，潜在交易风险的防范不容忽视。     

关于企业采购管理的探讨

<正>企业采购管理是指对采购业务过程进行组织、实施与控制的管理过程。采购管理的具体内容包括制订采购业务计划的管理、采购方式的确定、招采文件及控制价编审、招投标实施及采购合同签订、采购成本的管理、对采购相关人员的管理、采购验收的管理、采购的供应商评价和采购监管,还包括建立采购管理组织、采购管理机制、采购内控制度建设等。     

企业预付账款的内部控制

一般来说企业中设置预付账款科目主要用来核算：（1）因购货而预付的款项：（2）因进行在建工程预付的工程款。为减少因预付款项带来的财务风险,企业应按《内部控制具体规范》-《采购与付款》中第十七条的规定建立预付账款的授权批准制度,加强预付账款的管理：包括对大额预付账款的监控,定期对其进行追踪核查,对预付账款的期限、占用款项的合理性、不可收回风险等进行综合判断,对有疑问的预付账款及时采取措施,尽量降低预付账款资金风险和形成损失的可能性。     

浅析石油炼化总承包项目设备采购进度管理机制

与发达国家相比,我国开展EPC工程总承包和项目管理水平差距很大,存在很多问题,如企业的组织机构不能适应工程总承包和项目管理的要求;项目管理体系有待完善,项目管理水平较低;工程总承包和项目管理的市场发育不健全;企业内部管理机制不完善;缺乏国际竞争力,国际承包市场占有份额较小。石油炼化行业是国内运用EPC模式开展工程总承包相对比较成熟的行业之一,本文立足于石油炼化行业的实际情况,对EPC项目管理的设备采购进度管理从管理机制的角度进行探索研究。管理机制是指导EPC项目进度计划制定和计划实施控制的主要依据,本论文结合项目管理基础知识,对EPC项目设备采购进度管理三个层次的管理机制进行了探讨。     

电力物资招标采购的风险与防范

正电力物资招标采购具有投资大、种类多、质量要求高、采购规模大等特点,电力生产过程中,电力物资采购资金占到了总投资的40%。近年来,随着我国政府逐渐加大电网建设的力度,电力物资的招标采购工作也越来越受到重视,招标采购过程也日益规范。但是从整体来看,部分电力企业在物资采购的过程中仍然存在一些风险,建立一套科学健全的采购风险防控机制,能够消除管理盲区、流程漏洞和薄弱环节,成为电力企业目前共同     

建立诚信管理机制强化企业应收账款管理

建立诚信管理机制,不断加强企业应收账款的管理,可以缩短企业现金回收时间,提高企业的市场竞争能力,避免企业遭受呆坏账损失的风险。本文从应收账款管理中存在的问题,建立企业诚信机制重要性,运用诚信管理机制加强应收账款管理的措施等方面进行了有益的探索。     

发电企业如何实现低成本营运

发电厂低成本营运下物流控制的有效实践控制“燃料项目”,落实三管齐下,实施全过程管理紧扣源头,建立燃料采购“三分一统一”的全新机制。南方某电厂１９９４年对燃料采购管理建立了新的管理机制,实现“三分一统一”,即市场采购权、价格控制权、质量验收权三权分离,各自负责,互不越位,燃料购销合同的执行特别是结算付款专人审核管理。市场采购权在省电力燃料公司,价格控制权在该公司的燃料管理部门,质量验收权在该公司化学部门,履行合同付款结算权在公司财务部问,四方独立,在各自责任范围内行使职权,且均具有否决权。具体操作…     

地勘单位采购合规管理与风险防范

阐述地勘单位采购合规管理的重要性与必要性,分析地勘单位存在的采购管理问题、主要问题类型与表现形式,提出新形势下构建地勘单位采购合规管理风险防范措施。旨在通过地勘单位采购合规管理,进一步规范采购主体责任和采购行为,构建多位一体的地勘单位大监督体系,规避企业采购风险,提高采购效率和企业竞争力,达到降本增效目标,实现地勘单位高质量发展。     

Prepayment Penalty as a Screening Mechanism for Default and Prepayment Risks

The objective of this article is to offer a theoretical model of asymmetric information to analyze the screening role of prepayment penalty. We consider both default risk and prepayment risk. What makes the role of prepayment penalty interesting and more complicated is that a borrower's contract choice could send conflicting signals to the lender about that borrower's default and prepayment risk type. This is different from earlier theoretical models of mortgage choice under asymmetric information where a certain aspect of the contract (e.g., discount points or loan‐to‐value ratio) is explored as a screening mechanism for a single risk dimension (default risk or prepayment risk) of the borrower type. We show the existence of separating equilibria where different default and prepayment risk types choose contracts with different combinations of prepayment penalty and interest rate. For certain parameter combinations, the model also generates a pooling equilibrium where all borrower types obtain the same contract. Our analysis could offer a partial explanation for the observation that contracts with prepayment penalties are a lot less prevalent than contracts with points.     

Origination Channel,Prepayment Penalties and Default

This article presents evidence that nonbank‐originated subprime mortgages have a higher probability of default than bank‐originated subprime mortgages, but only for loans with prepayment penalties. Evidence also indicates that nonbanks price prepayment penalties less favorably to borrowers than banks do, and nonbanks originate disproportionately more loans with prepayment penalties in locales with less financially sophisticated borrowers. State antipredatory lending law provisions restricting the use of prepayment penalties eliminate the elevated default risk of nonbank originations relative to bank originations. These findings are consistent with incentives generated by nonbank compensation via yield spread premiums on loans with prepayment penalties.     

规范企业物资招标采购工作建立健全有效预防腐败机制

阐述了规范企业招标采购管理,完善采购管理制度,适应现代企业制度,加强采购队伍建设,建立健全有效预防腐败机制.不断强化企业物资采购环节的监督.     

Prepayment Risk in Adjustable Rate Mortgages Subject to Initial Year Discounts: Some New Evidence

This paper uses microlevel data to examine recent prepayment performance of adjustable rate mortgages (ARMs) employing the competing risk methodology developed by Deng, Quigley and Van Order (2000). We find support for the teaser rate and adjustment date effects implied by the theoretical model of Kau et al. (1993). In addition, we find that teased ARMs bear prepayment risk related to their discount, contrary to results reported by VanderHoff (1996) and Green and Shilling (1997). Finally, and contrary to the usual finding for fixed-rate mortgages, we find that loan age has a negative effect on prepayment risk for ARMs, consistent with the phenomenon that borrowers with high mobility and/or propensity to refinance exit the pool early.     

借鉴电网安全管理，保卫企业年金安全

企业年金是以信托关系为法律基础,企业年金基金属于职工的个人资产,是职工的"养命钱",具有定期预缴、延期给付和长期储蓄3个基本特点,伴随职工工作的全过程。企业年金运营和管理的链条长、环节多。借鉴电网安全管理机制,确保国家电网公司系统企业年金的基金安全、信息安全、系统安全、人员安全,是公司系统社保工作者的最大责任。     

Prepayment Behavior of Dutch Mortgagors: An Empirical Analysis

The suboptimal exercise of the prepayment option in a mortgage is relevant for mortgage pricing and the management of a mortgage portfolio. Construction of an accurate prepayment model requires quantification of driving factors such as seasoning, seasonality, refinance incentive and burnout. We focus on Dutch mortgages but also discuss the Dutch market in a European setting. Within the euro-denominated MBS market, the Dutch market is often referred to as the benchmark market. In our application we include typical Dutch market and contract characteristics such as the annual penalty-free prepayment of 10 to 20% of the original loan amount. We use loan-level historical data on mortgages originated between January 1989 and June 1999 to estimate separate models for two popular redemption types: savings mortgages and interest-only mortgages. In both models we allow for suboptimal prepayment behavior. The results clearly indicate that prepayment rates depend on interest rates and the age of the mortgage contract. Moreover, we find that burnout is an important element in describing the prepayment behavior of Dutch mortgagors.     

Mortgage Prepayment and Default Decisions: A Poisson Regression Approach

This paper uses an extensive and geographically dispersed sample of single-family fixed rate mortgages to assess the prepayment and default behavior of individual homeowners. We make use of Poisson regression to efficiently estimate the parameters of a proportional hazards model for prepayment and default decisions. Poisson regression for grouped survival data has several advantages over partial likelihood methods. First, when dealing with time-dependent covar-iates, it is considerably more efficient in terms of computations. Second, it is possible to estimate full-hazard models which include, for example, functions of time as well as multiple time scales (i.e., age of the loan and calendar time), in a much more straightforward manner than partial likelihood methods for un-grouped data. Third, Poisson regression can be used to estimate non-proportional hazards models such as additive excess risk specifications. Taken together, our data and estimation methodology allow us to obtain a better understanding of the economic factors underlying prepayment and default decisions.     

Elective Mortgage Prepayment: Termination and Curtailment

Mortgage-prepayment risk underlies the structuring of mortgage-backed derivative securities, such as tranched real estate mortgage investment conduits. This prepayment comes either from mortgage termination or from curtailment, where the borrower retains the existing mortgage and prepays a portion. There are differences in cash flows from the two types of prepayment. In termination, the loan disappears from a pool, and the scheduled payment to investors in the pool is reduced. In curtailment, the loan survives, and the scheduled payment is unchanged but the term is reduced. There are implications for structuring mortgages and derivative securities. The prepayment decision is embedded in an in-tertemporal household utility maximization framework where choices are made between refinancing, making the regular payment, default or curtailment. Empirical results are presented for Government National Mortgage Association (GNMA) pools, and an algorithm is presented that separates the termination and curtailment components, facilitating the development of derivative securities.     

The Termination of Commercial Mortgage Contracts through Prepayment and Default: A Proportional Hazard Approach with Competing Risks

This article examines the factors driving the borrower's decision to terminate commercial mortgage contracts with the lender through either prepayment or default. Using loan–level data, we estimate prepayment and default functions in a proportional hazard framework with competing risks, allowing us to account for unobserved heterogeneity. Under a strict definition of mortgage default, we do not find evidence to support the existence of unobserved heterogeneity. However, when the definition of mortgage default is relaxed, we do find some evidence of two distinctive borrower groups. Our results suggest that the values of implicit put and call options drive default and prepayment actions in a nonlinear and interactive fashion. Prepayment and default risks are found to be convex in the intrinsic value of call and put options, respectively. Consistent with the joint nature of the two underlying options, high value of the put/call option is found to significantly reduce the call/put risk since the borrower forfeits both options by exercising one. Variables that proxy for cash flow and credit conditions as well as ex post bargaining powers are also found to have significant influence upon the borrower's mortgage termination decision.     

国有煤炭企业投资风险管理机制研究及对策

从煤炭企业投资风险管控制度建设的现状及存在的问题出发,分析了风险管控工作存在的各种风险源,并探讨了建立健全投资风险管控机构和制度体系、提升经营管理者和员工的投资风险管控意识、建设网络投资风险管控信息平台等控制对策,以期构建新的投资风险管控机制。