农户小额信用贷款供给分析

2001年底,中国人民银行出台了《农村信用社农户小额信用贷款管理办法》,倡导农村信用社以有别于商业信贷市场传统的商业信贷模式、方式,不需要抵押和担保,创新性地针对农户开展小额信用贷款。农户小额信用贷款的基本机制在于:为农户创造一种低成本获得贷款的机会;农户在守信的情况下可以获得重     

Balanced wealth creation across cooperative economics

Cooperation is a necessary condition, along with competition, for the creation of wealth, innovation and knowledge. We briefly re-visit and critique certain neo-classical arguments in regards to pure competition and profit maximization that continue to be carried forward by current neo-liberal thought. We also attempt to illustrate the unbalanced and damaging outcomes of neo-liberal logic across the lens of enactment; as well as across our own discernment of holographic analogies to the individualism–collectivism dyad that exist within our complex environments. Within the spirit of evolutionary economics and complexity theory, early and more recent theoretical and empirical underpinnings for cooperation are presented, with the argument that it, combined with competition, leads to more well-balanced wealth creation—be it regional, national or global in character. Finally, we review competitive vs cooperative economic approaches across the lens of emergent complex systems. We then present two possible ‘future’ scenarios: one extreme outcome occurring as a result of truncating or de-balancing the individual vs collective dyad and its holographic analogies; while another outcome attempts to integrate a more inherent balance within these same dyads.     

A growth model for cooperative services

A service is cooperative if its usefulness to a particular customer is a function of the other customers. The fundamental idea of the growth model for a cooperative service presented here, is to decompose the potential market into homogeneous groups and describe the penetration within each group as a function of time, taking into account the intergroup relationships and interconnections. The model is primarily intended to be a tool in the long-range planning ot telecommunication services. Given a set of homogeneous groups and a set of corresponding parameters, the model, if used in conjunction with an appropriate cost study, suggests how fast and in what areas the service should expand.     

中外合作会计师事务所本土化的路径选择

本文在对四大合作所在中国发展现状分析的基础上,研究了四大合作所本土化的目标定位,并据此提出了四大本土化与合伙制一起被设计和安排的两种方式,提出了促使四大合作所转制为特殊普通合伙制后加速发展本土化的相关政策措施.     

Accounting education: a cooperative learning strategy

This paper reveiews the experiential learning and learning-styles literature and applies it to accounting instruction. The authors show that the majority of Sophomore accounting students display a learning style which is inconsistent with traditional teaching methods. An experiential teaching approach is presented which utilizes a cooperative learning environment. This method resulted in improved student performance.     

浅论农村信用社的改革和发展

农村信用社在我国农村经济发展中曾经发挥过重要的作用。但在经济体制转轨过程中,很多农信社却面临着难以持续发展的困境。作者对湘、粤两省农信社所存在的问题和困难进行深入分析的基础上提出了一些新的改革意见和发展思路。     

The impact of group formation in a cooperative learning environment

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instructor-formed heterogeneous groups produce a more effective CL environment than student self-selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability students had statistically higher performance in more homogeneous groups. Lower ability students did better (not significant) in heterogeneous groupings. The majority of students gave high ratings to the impact of CL on learning and development of team skills. Students were only mildly interested in increasing the time spent in groups, indicating that they value both traditional teaching methods and CL.     

练好内功是农信社发展的关键

面对农村金融市场格局的变化,作为农村金融主力军的农村信用社,应该正确分析形势,练好内功,提升自己。全国金融工作会议提出“加快建立健全适应‘三农’特点的多层次、广覆盖、可持续的农村金融体系”的要求。农业银行、邮政储蓄银行、农业发展银行、新兴金融机构等积极向“三农”领域拓展业务,打破了农村信用社“一家独大”的农村     

The status of internships/cooperative education experiences in accounting education

Academic and practitioner members of the accounting profession have recognized the contribution internship/cooperative education experiences can make to the student, the institution, and the employing entity. This study was undertaken to determine the status of these experimental learning experiences in undergraduate programs in accounting. The study identified the characteristics of internship/cooperative education programs and the program administrators perceptions of the value of these experiences to students, employers, and accounting programs. The results revealed an increase in internship/cooperative education programs in accounting education. Most programs are fairly young, are for credit only (no letter grade), occur during the junior year, are paid rather than unpaid, and require a written project to be completed by the student. Most programs in accounting do not have full or part time coordinators, most do not require on-site visits, and most share the responsibility for identifying internship sites with students and others.     

中国民营工业行业效率评价与分解——基于DEA模型的研究

采用DEA效率模型对我国民营工业的投入产出进行分析,结果表明我国民营工业总体效率不高,行业效率分布不均衡。论文更进一步对DEA无效的民营工业进行技术效率和规模效率分解研究,系统探究影响我国民营工业行业效率的技术因素和规模因素,并得出简要的结论和建议。     

中国银联开展行业合作业务的构想

开展行业合作的理论基础,或者说行业合作之所以产生的原因是:每个行业在相互依存中又有着独特的位置并扮演着特定的角色,行业合作就是通过相互合作去实现一些任何个体都无法实现的目标.     

A core-theoretic solution for the design of cooperative agreements on transfrontier pollution

For a simple economic model of transfrontier pollution, widely used in theoretical studies of international treaties bearing on joint abatement, we offer in this paper a scheme for sharing national abatement costs through international financial transfers that is inspired by a classical solution concept from the theory of cooperative games—namely, the core of a game. The scheme has the following properties: total damage and abatement costs in all countries are minimized (optimality property), and no coalition or subset of countries can achieve lower total costs for its members by taking another course of action in terms of emissions or transfers, under some reasonable assumption about the reactions of those not in the coalition (core property). In the concluding section economic interpretations of the scheme are proposed, including its connection with the free-riding problem.     

Measuring moral judgement and the implications of cooperative education and rule-based learning

The Defining Issues Test (DIT), developed by Rest (1986) , measures a person's level of moral development using hypothetical social dilemmas. Although the DIT is useful for measuring moral development in social settings, it might not adequately capture an individual's moral judgement abilities in solving work‐related problems ( Weber, 1990 ; Trevino, 1992 ; Welton et al., 1994 ). In the present study, the moral judgement levels of 97 accounting students were measured over a 1 year period using two separate test instruments, the DIT and a context‐specific instrument developed by Welton et al. (1994) . The test scores are significantly higher on the DIT than the Welton instrument (between the instruments and over time), suggesting that accounting students use higher levels of moral reasoning in resolving hypothetical social dilemmas and lower levels of moral reasoning in resolving context‐specific dilemmas. The difference in test scores was highest during cooperative education (work placement programme), implying that the environment is a significant determinant on students’ test scores.     

为国合商业创造平等竞争的宽松环境

在我国社会主义初级阶段的市场经济中,国合商业在多种所有制商业并存的领域,仍然承担着平抑市场、宏观调控的任务。这种既是商品经营者,又是政府宏观调控载体的双重属性,使其承担的经营成本过重,难以与其它所有制商业平等竞争。因此,国家要为国合商业创造平等竞争的宽松环境。     

对都昌县农民专业合作经济组织的调查与思考

随着农村合作经济组织的快速发展,在农民专业合作社（以下简称“合作社”）的基础上,拓展出的以互助联保为主要金融功能的模式得到了快速发展,有效解决了农户的融资难问题。本文在对都昌县合作社发展现状以及需求多元化特征进行调查分析的基础上,从金融创新的角度出发,以“都昌县都昌周溪虬门村贝壳工艺合作社形成的“信用共同体＋合作社社员＋大额农贷”的金融互助模式进行了实证研究,     

Fuzzy logic and financial risk. A proposed classification of financial risk to the cooperative sector

Applying fuzzy logic to financial indicators is not a well disseminated proposal in the accounting field. This methodology allows observing the results of financial ratios with a broader perspective, showing neither completely true nor completely false results, since they can take an undetermined truthfulness value within a set of values, applying the fuzzy logic theory. The objective of this work is to introduce the reader to the application of fuzzy logic on financial risk indicators, using the ratios of one of the sector one cooperatives of Ecuador, and thus validate the level of relevance of this indicator when compared to the standardized objective of the CAMEL model and its risk rating. To apply this theory, linguistic variables were used, the ranges of which were evaluated in 0–1 scales. It was determined that the fuzzy methodology, applied to financial risks, presents a greater level of relevance toward a good credit rating, ensuring a low level of risk and a very good solvency. However, in periods of low economic activity it would stagnate in this level due to the increased risk.     

改进模糊综合评价法的个人购房投资风险评价

购房投资风险决策是复杂的多目标决策问题,由于房地产市场的不稳定使得个人购房投资风险逐渐加大。文章结合层次分析法对决策各风险因素的权重进行处理,求出各风险因素的权重值,继而采用模糊综合评价法完成投资方案风险评定,并介绍不同投资方案的评选最后通过算例介绍该方法的具体应用。     

关于提高基层行本部员工素质的几点思考

当前，工商银行正在加快现代金融企业制度的整体构建，经营管理模式与业务增长方式将发生深刻的历史变革，全行员工将面临观念、知识、技能和工作胜任能力的适应性转型。基层行是全行的基础，对工行的改革与发展起着重要的作用。而基层行本部对基层行又起着指导和引领作用，基层行本部员工素质的高低，直接关系到基层行各项工作任务完成的好坏。因此，在加快全行改革发展的进程中，决不能忽视基层行本部这一基础环节。