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反洗钱"一法四令"颁布以来,我国银行业金融机构(以下简称"银行机构")反洗钱事业取得了长足发展,特别是反洗钱客户风险等级分类管理工作,经历了从无到有的过程,为进一步提升客户身份识别和可疑交易报告水平奠定了基础,但银行机构在开展反洗钱客户风险等级分类管理工作过程中,仍面临一些问题和困境,影响和制约了反洗钱整体工作的有效开展。 相似文献
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银行作为支付结算的枢纽,始终处于反洗钱斗争的最前沿。但目前我国金融机构反洗钱工作尚存在一些问题,需要探索并解决。 相似文献
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随着西方国家对洗钱犯罪打击力度的加大,鉴于中国宽松的投资环境及投资的优惠政策,跨国犯罪集团也加紧对我国渗透,急于投放巨额“黑钱”进行漂洗。因此,我国金融机构应强化反洗钱工作。 相似文献
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打击洗钱犯罪成了世界各国金融监管机构和金融业共同研究的热点问题,也是人民银行的一大新的职能。围绕这一问题,最近益阳中支组织力量对国有商业银行、农村信用社进行了一次专题调查。从调查情况来看,内陆地区、特别是经济欠发达地区基层金融机构反洗钱工作的开展相对滞后,发展很不平衡。 相似文献
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本文从分析基层金融机构反洗钱工作现状入手,肯定了工作成效,找出了工作中面临的主要问题,并针对性地提出了推进反洗钱工作的若干建议。 相似文献
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《湖北农村金融研究》2012,(1):62-62
做好反洗钱工作是维护国家利益和人民群众根本客观需要,是维护金融机构诚信及金融稳定的需要。同时反洗钱工作也是提高县域金融机构信誉,保证信用支付的稳定,促进县域金融机构业务的快速健康发展的保证。本文通过对县域金融机构点多面广的优势,研究为国家反洗钱活动的对策。 相似文献
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反洗钱工作是我国乃至国际上关注的热点问题。随着经济发展,金融工具国际化,服务手段全球化、电子化步伐的加快,不法分子利用金融行业进行洗钱的活动也日益猖獗,涉及范围广泛。本文概述了新时期我国金融业开展反洗工作的现状,指出反洗工作中存在的问题,并提出了相应的措施建议, 相似文献
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Globalisation of securities markets has caused many members of the investment community to use foreign accounting data. This paper examines how this foreign data is used by some London-based participants in the market. Areas for examination are established after looking at the extensive published research on the use of domestic accounting data and the small amount of published research in an international context. Twenty-one market participants were interviewed, although four of these were treated as a pilot, so that most findings were based on 17 interviewees working for six institutions. If this sample is representative, our findings suggest that market participants are inexpert in accounting; sector experts see international accounting differences as a hindrance but country experts do not; participants use foreign accounting data for analysis but very few adjust it (although fund managers think that analysts do); there is some avoidance of countries or sectors for accounting reasons; and there is very little knowledge of international accounting differences. 相似文献
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Anthony Meder Mark Wu Richard A. Young 《Accounting Education: An International Journal》2013,22(3):277-294
AbstractFinancial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation. The social benefits and risks of liquidity transformation are described. The social benefit occurs due to the increased liquidity provided by the bank to depositors. The risk comes in the form of a bank run, wherein difficult-to-sell assets cannot be redeemed in time to cover the rapid and unexpected withdrawals of depositors. The financial statements of a financial institution are presented and the issue of valuation is discussed. Finally, practical relevance for accounting students is enhanced by including discussions of historical precedents and of implications for financial reporting and auditing. 相似文献
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The Joint Working Group (JWG) proposal for the measurement of all financial instruments at fair value and the recognition of changes in fair value in the income statement met with criticism from the Joint Working Group of Banking Associations QWGBA). This research study investigates the extent to which chief financial officers in Australian financial institutions agree with the JWGBA. Findings indicated respondents tended to agree, albeit to a lesser extent, with the JWGBA. Conversely, they also agree with the JWG, as they believe fair-value information is not commercially sensitive and could be reliably determined. 相似文献
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关于在财务会计中采用公允价值的探讨 总被引:79,自引:2,他引:79
近年来,美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)大力倡导会计计量运用面向现在和未来的、以市场为基础的公允价值。本文着重研究并比较IASB和FASB给出的公允价值定义和相关的基本概念,认为公允价值是面向市场、以假想交易为对象的一种估计价格,可以有三级估计,最佳的估计是(相同)资产或负债主市场或最有利市场的价格,指出了它带来的缺陷。文章认为,公允价值计量乃是财务会计发展的大势所趋;如果公允价值得以全面应用,则财务会计将有可能反映企业的价值(或其近似值)。 相似文献
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压力测试及其在金融机构风险管理中的运用 总被引:2,自引:0,他引:2
本文研究和评价了目前被国际大型金融机构积极采用的风险管理工具:压力测试。作者通过将压力测试与VaR作比较等方法详细阐述了压力测试的特征、使用方法和缺陷,并且进一步分析指出压力测试在金融机构风险管理中的作用及其最新发展状况和趋势,最后着重分析了压力测试在我国运用和发展的前景并提出建议。 相似文献
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压力测试及其在金融机构风险管理中的运用 总被引:7,自引:0,他引:7
本文研究和评价了目前被国际大型金融机构积极采用的风险管理工具:压力测试。作者通过将压力测试与VaR作比较等方法详细阐述了压力测试的特征、使用方法和缺陷,介绍了压力测试在金融机构风险管理中的作用及其最新发展状况和趋势,分析了压力测试在我国运用和发展的前景并提出具体建议。 相似文献
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This paper represents an attempt to incorporate concepts and issues stemming from the global financial crisis (GFC) into the typical Intermediate Accounting, two-course sequence as taught in North American colleges and universities. The teaching approach which the authors advocate embeds the GFC throughout these courses. The main expected outcome from this project is a greater appreciation on the part of the accounting and finance majors that other business disciplines ‘matter.’ Put differently, those disciplines, including economics, banking, and management, interface with accounting and finance. Therefore, to understand accounting, students must be conversant with the other disciplines. The principal interrelating concepts we cover in this approach are as follows: capital maintenance, liquidity, solvency, financial leverage, efficient market hypothesis, transparency in disclosure, derivatives, fair valuation, moral hazard, and ethics. Editor's Note : The continuing repercussions of the GFC were felt on the day when the final version of this paper was submitted (8 August 2011) due to Standard & Poor's downgrading the credit rating of the USA for the first time ever (from AAA to AA+) and this, coupled with problems relating to financial stability across the Eurozone, triggered huge falls on stock markets throughout the world. 相似文献