将预算弱势变为优势

面对预算,作为财务总监的你,是兴奋、乐观、干劲十足,还是头疼、无奈、缺乏信心?根据Centage公司和管理及行政学院(IOMA)的调查,最糟糕的是由于不完善的预算编     

Mapping information technology

The information technology (IT) industries are dynamic in nature. Technological change is rapid and product life-cycles short. Convergence is profoundly changing the structure and dynamics of the IT industries. To successfully track these trends and understand the IT industries it is essential to have a framework for ordering thoughts and data, and for analysing what is going on. This article outlines the development of a new framework for the IT industries, which can encompass a range of industry and market statistics and provide a model capable of generating insights into the relationships between IT products, services, markets and industry subsectors.     

The right mind-set for managing information technology

Too many managers in the West are intimidated by the task of managing technology. They tiptoe around it, supposing that it needs special tools, special strategies, and a special mind-set. Well, it doesn't, the authors say. Technology should be managed-controlled, even--like any other competitive weapon in a manager's arsenal. The authors came to this conclusion in a surprising way. Having set out to compare Western and Japanese IT-management practices, they were startled to discover that Japanese companies rarely experience the IT problems so common in the United States and Europe. In fact, their senior executives didn't even recognize the problems that the authors described. When they dug deeper into 20 leading companies that the Japanese themselves consider exemplary IT users, they found that the Japanese see IT as just one competitive lever among many. Its purpose, very simply, is to help the organization achieve its operational goals. The authors recognize that their message is counterintuitive, to say the least. In visits to Japan, Western executives have found anything but a model to copy. But a closer look reveals that the prevailing wisdom is wrong. The authors found five principles of IT management in Japan that, they believe, are not only powerful but also universal. M. Bensaou and Michael Earl contrast these principles against the practices commonly found in Western companies. While acknowledging that Japan has its own weaknesses with technology, particularly in white-collar office settings, they nevertheless urge senior managers in the West to consider the solid foundation on which Japanese IT management rests.     

关于绩效预算与零基预算相结合的预算方法体系的思考

零基预算作为一种有效的财政预算编制模式,在许多西方发达国家得到广泛应用.近几年我国也开始试行零基预算,取得了一定成效,但也存在很多不足.本文首先论述了零基预算编制模式以及它在我国实践当中所面临的问题;接着阐述了绩效预算的涵义及其优势;最后指出建立以零基预算与绩效预算相结合的预算方法体系,对零基预算在我国的运行以及发挥财政预算的控制、评估、监督作用具有重要意义.     

新绩效预算

本文介绍了西方国家最近实行的新绩效预算改革,包括新绩效预算的主要特征、优点以及作为新绩效预算核心的绩效合同,在此基础上,探讨了新绩效预算对于中国预算改革的借鉴意义以及如何借鉴的问题.     

银行信息技术的逻辑

<正>笔者从大学毕业后一直从事银行信息技术工作,至今已有三十余年,在信息技术管理部、开发中心、数据中心、支行一线都工作过,有幸积累了丰富的技术和业务经验。笔者反复观察思考后发现,银行数据布放决定了软件的复杂性,就银行应用软件而言,在设计上应遵循"客户的还给客户、银行的还给银行"这一信息技术     

利用信息技术改造保险业务流程

随着信息技术在保险公司的深入应用,其作用已经从传统的以办公职能和业务处理为中心转向从根本上渗透和影响组织的核心业务,并将彻底改变保险公司的组织模式,提高工作效率、服务水平和管理能力.     

Budgeting as a means for control and loose coupling

Budgeting has been traditionally viewed as one means for achieving control over activities performed at middle and lower levels in the organization through an essentially downward flow of information. This paper proposes that the use of budgeting, particularly in the nursing services area where centralized control by a hospital administration may not be attainable, is more complex than this traditional definition would suggest. In such a setting, budgets may well be used as a negotiating tool with which middle level managers advocate the needs of the subunit to upper-level organizational members. Such a use of budgets would emphasize an upward flow of information which is, in turn, consistent with the image the organization wishes to portray to its environment.     

Cooperation in the Budgeting Process

In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperation in the budgeting process. The results also have implications for some common budgeting processes observed in practice, including bundling budgeting and bottom‐up budgeting.     

国家开发银行：信息技术推动开发性金融发展——访国家开发银行营运中心主任王中

2008岁末,国家开发银行股份有限公司（以下简称“开行”）正式挂牌,标志着开行开发性金融发展进入了一个新阶段。开行作为一个特色鲜明的国有大型银行,近年来结合自身的特点和优势,已将金融服务领域由传统的基础设施、基础产业、支柱产业和高新技术等领域扩展到国际业务、中小企业、新农村建设、低收入家庭、住房建设、教育、医疗卫生和环境保护等业务领域。     

论预算管理体系的改进

预算管理是企业内部控制系统的重要构成部分,但现实中的预算管理体系存在着许多不足之处.本文指出预算管理的功能应当是进行资源配置与信息沟通、预算目标应当与企业战略规划互动并且是现实的、预算管理流程应当主要包括预算的形成、预算调控与修订、预算报告等方面的内容.     

绩效预算改革的现状及其方向

本文介绍了我国目前预算改革的现状,以及在预算改革中引入绩效评价的必要性和目前我国绩效预算的实施情况,并在此基础上,探讨了绩效预算未来的改革方向。     

常见信息安全事件处理技术

信息系统是金融行业所有业务赖以开展的技术基础，保证信息系统和信息的保密性、完整性、可用性是确保业务持续稳定发展的重要基础。信息系统具有的漏洞和面临的各类威胁不可能在事先完全避免，如果发生了内部或外部对技术的恶意使用行为，就会使金融业务受到严重影响。因此，我们必须了解和掌握针对信息安全事件（包括病毒、非授权访问、DoS攻击）的处理技术，及时响应以尽量减少损失。     

利用物理隔离技术保障信息安全

一、概述金融行业各部门的内部网络涉及大量的敏感信息,这些敏感信息不仅要求不被非法篡改,还要求不被泄露。在保护这些敏感信息的时候,金融业采用了大量的安全技术,包括防火墙、代理服务器、入侵检测机制等。但由于这些技术从本质上来说是一种逻辑机制(或称为软机制),对于某些实体(如内部人员等)来说,它们仍然是可操纵的。同时,这些技术的有效性是有限的,而且具有相当的复杂性,并不能完全满足金融行业数据安全的需要。国家《计算机信息系统国际联网保密管理规定》第六条规定:涉及国家秘密的计算机信息系统,不得直接或间接地与国际互联网或…     

Budgeting for legitimacy: The case of an Australian university

This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget system borrowed from the institutional environment. The intent was to convey to a key funding agency and to staff that the newly merged entity would be governed appropriately. We analyze a set of sequential and interlinked processes in which these aspirations were challenged repeatedly by senior academic and administrative staff. Finding the budget system to be inconsistent with their values and expectations for the university, staff undermined it through patterns of under- and over-spending. We show how these behaviors jeopardized the vice-chancellor’s efforts to legitimate the organization’s financial management practices for a key funding agency. A core contribution of our paper is to analyze empirically the importance of the institutional demands that an organization’s internal constituents may make of its accounting practices. We argue that managers, staff and other internal constituents should be seen as significant legitimating agents. We show how attention to their demands becomes all the more relevant when budget and accounting systems for internal use are loosely coupled from those used for external reporting. In such circumstances, conflicting demands by internal and external constituents may not be dealt with through the development of separate and compartmentalized systems. This makes it problematic to assume that adoption of accounting systems from an institutional field will result in a steady-state of organizational legitimacy.     

Capital Budgeting for Advertising Expenditures: A Contingent Claims Approach

Advertising expenditures constitute a big part of the budgets of firms. Through their impact on demand and costs, advertising activities affect the firm's pricing and output decisions as well as the firm's market value. Yet, there is no analytical framework by which these effects can be measured. This paper develops a cash flow model for a product where the advertising budget is divided between a strategic component designed to increase expected demand and a contingent component allocated to be used only if sales fall short of capacity. Contingent claims techniques are employed to evaluate the present value of the cash flows and to provide a framework for determining the size of the advertising budget, and the pricing and production strategies that maximize the firm's value. The impact of the price sensitivity, volatility, and growth rate of demand on the size of the advertising budget is also analyzed.     

预算功能彰显及其绩效研究——基于我国企业预算管理调查问卷的实证检验

本文在提炼与描述了预算的四项功能(业务规划、业绩评价、目标沟通、战略形成)的基础上,研究了各项预算功能彰显程度的环境决定因素、预算功能与预算特征的关系,以及各项预算功能是如何影响组织绩效的。研究发现,预算功能具有多重性,预算环境是各种预算功能彰显的重要驱动因素,各项预算功能都伴随着相应的预算特征,并对组织绩效产生不同影响。     

The use of information technology for international transfer pricing in multinational enterprises

This paper studies the degree to which multinational enterprises (MNEs) use information technology for managing international transfer pricing (ITP). Based on 21 interviews conducted with in-house accounting and tax professionals in MNEs, we observed limited use of information technology for ITP management. However, some degree of ITP automation was observed in workflow management to produce transfer pricing documentation. The limited degree of automation observed was driven by both system- and individual-level barriers. Overall, we found that management accountants and information technology experts dominate the enterprise resource planning system design agenda, and the tax departments’ ITP tax compliance objective plays a relatively limited role. This reduces the ability for ITP automation partly because the data segmentation that is prioritized for management reporting does not support the tax departments’ needs for legal-entity data segmentation to document tax compliance.     

提高信息科技风险管控水平 保障信息系统安全稳定运行--访中国光大银行信息科技部安全管理处处长孙晓旻

目前，信息安全问题已成为信息化发展道路上的无形关卡或瓶颈，如何从根本上有效解决信息安全问题，成为信息化深入发展的重要问题。从信息安全角度看，信息化程度越高，范围越广，风险防范的难度越大，风险也就越大。保障信息安全问题已经成为制约经济社会发展的关键问题之一，亟待解决。近日，就如何保障信息系统安全运行，如何消除安全隐患、提高信息安全管控水平等问题，记者采访了中国光大银行（以下简称为“光大银行”）信息科技部安全管理处处长孙晓曼。