会计师事务所内部治理指南(征求意见稿)

1月4日,中国注册会计师协会发布了《会计师事务所内部治理指南(征求意见稿)》。这是中注协为适应加快完善社会主义市场经济体制以及全面贯彻落实“十一五”规划对行业发展提出的新要求,推进我国注册会计师行业做大做强和国际化发展,全面加强会计师事务所内部治理机制建设工作的最新成果。财政部领导对会计师事务所内部治理机制建设     

加强内部治理 推动事务所做大做强

当前,全省注册会计师行业要认真贯彻落实中注协《关于推动会计师事务所做大做强的意见》暨《会计师事务所内部治理指南》》发布会精神,加强内部治理、推动事务所做大做强。一是要加强学习,统一思想,充分认识事务所内部治理和做大做强的重要性;二是要完善事务所内部治理结构,明确事务所股东会、董事会、     

中央企业的快速发展迫切需要会计师行业做大做强

加强会计师事务所内部治理,推动注册会计行业做大做强,是中国注册会计师行业贯彻落实国务院关于加快发展服务业、实施中国企业走出去战略的重要举措。中注协发布《关于推进会计师事务所做大做强的意见》暨《会计师事务所内部治理指南》,标     

建立和完善内部治理机制 推动事务所和谐健康发展

中注协在《会计师事务所内部治理指南》中指出:为了加强会计师事务所内部决策和管理机制,提高事务所风险和质量控制能力,为事务所做大做强奠定坚实的微观基础。据此,我们联系实际,建立和完成诚信执业、质量控制、开拓创新、民主法治、公平分配和所企互动等内部治理机制,推动事务所和谐健康发展,为做强做大创造条件。     

专业化发展 集约化经营 一体化管理——对推动事务所做大做强的思考

为适应经济全球化和会计服务市场多元化的需要,中国注册会计师协会明确提出"做大做强会计师事务所"战略,并于今年5月发布了《中国注册会计师协会关于做大做强会计师事务所指导意见》和《会计师事务所内部治理指南》,对于推进我国会计师事     

会计师事务所内部治理机制问题探讨——以福建省为例

加强内部治理机制建设是我国会计师事务所做大做强的必由之路,也是提升会计师事务所执业质量和信誉的重要保障。本文在阐述会计师事务所加强内部治理必要性的基础上,分析福建省会计师事务所内部治理存在的一些问题,并提出完善内部治理机制的政策建议。     

优化事务所内部治理实现做大做强

中注协对外正式发布《关于推动会计师事务所做大做强的意见》和《会计师事务所内部治理指南》,可喜可贺。这不仅是我国会计师事务所内部治理进一步优化的重要里程碑,也是我国行业协会在发挥行业管理职能、推动本行业又好又快地可持续健康发展方面迈出的重要一步。     

事务所内部治理及其规模化对证券市场发展的两点促进作用

在中国证券市场大发展的今天,我们相聚在北京,一起见证《关于推动会计师事务所做大做强的意见》和《会计师事务所内部治理指南》两个对会计师事务所发展有着里程碑意义的文件发布,这具有深远的历史意义和积极的现实意义。作为证券交易所的代表,从市场监管者的角度,我想谈谈加强我国会计师事务所内部治理,鼓励事务所壮大规模,对证券市场发展的两点积极意义。     

中国企业愿与注册会计师一道"走出去"

作为企业代表,我很荣幸参加今天的发布会。首先,祝贺中注协成功发布《关于推动会计师事务所做大做强的意见》和《会计师事务所内部治理指南》。     

光明的道路 正确的指引——学习《会计师事务所内部治理指南》有感

细细阅读、认真品味了中注协发布的《会计师事务所内部治理指南》(以下简称《指南》),结合目前会计师事务所内部治理的实际情况,感触很多。《指南》从指导思想、事务所规范建立、员工地位、质量控制、文化建     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.