管理能力、战略转型与商业银行成长

在经济金融全球化发展背景下,推进管理国际化,提升管理能力是我国商业银行增强国际竞争力的重要途径。基于外部经济环境的深刻变化,商业银行增强管理能力不仅要摈弃粗糙的管理方式,最重要的问题是直面现实,实现战略转型。国内商业银行的战略转型是一场全面、深层次的结构性变革,其中既包括发展战略的转型,也包括管理体制的转型;既包括经营结构的转型,也包括经营资源的转型。对于如何实现转型,应从强化战略管理、增强危机意识和夯实制度基础这三方面来进行。     

企业生产经营发展与金融支持政策研究——以保山市为例

近几年来,在国家宏观调控政策的影响下,随着经济增长方式的转变,企业的经营发展及金融支持也面临着诸多因素制约。因此,本文通过对企业的生产经营及金融支持现状及特点进行分析和研究,指出在经济增长方式转变及经济结构调整过程中,企业生产经营及金融支持所面临的主要问题,并结合实际情况,对企业如何在激烈的竞争中,保存实力、实现可持续经营与发展以及金融如何发挥支持与保障作用提出相关建议。     

企业生产经营发展与金融支持政策研究——以保山市为例

近几年来,在国家宏观调控政策的影响下,随着经济增长方式的转变,企业的经营发展及金融支持也面临着诸多因素制约。因此,本文通过对企业的生产经营及金融支持现状及特点进行分析和研究,指出在经济增长方式转变及经济结构调整过程中,企业生产经营及金融支持所面临的主要问题,并结合实际情况,对企业如何在激烈的竞争中,保存实力、实现可持续经营与发展以及金融如何发挥支持与保障作用提出相关建议。     

管理能力、战略转型与商业银行成长

在经济金融全球化发展背景下，推进管理国际化，提升管理能力是我国商业银行增强国际竞争力的重要途径。基于外部经济环境的深刻变化，商业银行增强管理能力不仅要摈弃粗糙的管理方式，最重要的问题是直面现实，实现战略转型。国内商业银行的战略转型是一场全面、深层次的结构性变革，其中既包括发展战略的转型，也包括管理体制的转型；既包括经营结构的转型，也包括经营资源的转型。对于如何实现转型，应从强化战略管理、增强危机意识和夯实制度基础这三方面来进行。     

优化金融资源配置 提升金融服务水平 助推广东经济转型

改革开放30年来,广东充分发挥全国改革开放"试验田"的作用,由落后的农业大省迅速转变为我国位列第一的经济大省.但在经济全球化和区域经济一体化不断深入、尤其是围际金融危机的冲击和影响下,广东经济原有的运行模式难以为继.危机倒逼广东经济转型,广东正以实施<珠江三角洲地区改革发展规划纲要(2008-2020)>为全省工作主轴,大力推动"三促进一保持"和"双转移"战略,加快转变经济发展方式,实现从出口导向到内外需并重、从低端加工业到高新技术产业、从繁荣珠三角经济到发展全广东经济转变.结合商业银行的运营管理实践,笔者认为推动广东经济转变发展方式,关键是从优化金融资源配置、促进服务产业转型升级,顺应社会经济一体化、推动会融服务一体化,增强金融服务能力和风险掌控能力、提高金融效率,提高银行自主创新水平、推动产业升级和经济转型等方面人手,强化金融的核心支持作用.     

关于商业银行加快转型发展的思考

加快转变经济发展方式是"十二五"时期经济社会发展的主线.本文从外部经营环境的变化、巴塞尔协议Ⅲ监管新标准的实施、金融发展的新趋势等几个方面揭示了商业银行转型发展的必要性,进而提出适应经济结构调整推进转型、跟随客户多元化金融需求推进转型、通过加强机制创新保障转型,走结构优化型、多元化价值增值型的内涵式增长之路,以更好地服务浙江经济和实现自身的可持续发展.     

王河南:对个人客户营销服务要实现“五个转变”

正中国农业银行山东禹城市支行王河南2017年12月31日来稿指出,新时期商业银行零售业务转型发展,要注重在渠道、服务、产品、流程、客户营销、业务结构等方面牢固树立新理念、谋划新举措,重点是通过理念、机制、模式、方式的转变,着力提升服务个人客户美好金融需求能力、服务经营转型升级能力,以及服务全行经营发展能力。概括起来,主要是实现"五个转变":     

零售业务发展瓶颈及其创新

随着农业银行业务发展模式和管理模式的不断变化,批发业务的价值创造能力和贡献份额有所降低,而零售业务正越来越成为业务发展的重点和价值创造的重要支撑,特别是在当前金融全球化和我国积极转变经济增长方式的大背景下,零售业务创新发展在农行经营转型的进程中显得更为重要。     

重塑公平文化

当前,中国正处于经济转型的关键节点,经济转型的方向是更高程度的市场化、全球化、法制化,经济转型的重点在于发展方式的转变、生产技术的创新和经济结构的调整。经济转型呼唤相应的文化重塑,文化重塑的重点在于观念的转变、制度的创新和秩序的重构。经济转型和文化重塑应双轮驱动,硬实力和软实力的提升应并驾齐驱。在文化重塑中,社会、政府、企业担当着不同的角色。社会的角色是推戴创业、推尚开放、推崇秩序;政府的角色是健全法制、保障公平、保护民生;企业的角色是增强创新、增进诚信、增拓合作。企业文化是企业的精神支柱,能够构建企业的生产力与竞争力。我国金融企业的文化总体上突出了三个特点:诚信为本、服务为本、审慎为本。这是金融企业安身立命     

金融应成为经济发展方式转变的重要推动力——以盘锦为例

近年来,盘锦市作为典型的资源型城市,经济转型取得巨大成就。然而,在经济转型过程中,盘锦的地域经济发展也面临着诸多矛盾和问题。例如经济结构不尽合理,传统产业占主导,新兴产业发展不充分,自主创新能力不强,经济发展方式亟待转变。金融是现代经济的核心。如何发挥金融在加快盘锦经济发展方式转变中的推动作用,是盘锦金融界面临的重要课题。转变经济发展方式是盘锦资源型城市转型的基本要求盘锦因油而建,因油而生。从盘锦的经济结构上看,石油经济相对发达,非石油经济比较落后。盘锦经济发展对油气     

Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities

This paper reports the results of a qualitative study examining the potential for the provision of a management accounting service for smaller companies by accountants in professional practice. The study aimed to determine the management information needs of owner-managers, the type and frequency of information preferred and the capacity of professional accountants to contribute to these needs. The owner-managers of 15 smaller companies were asked to participate in semi-strucutured interviews during which their use of computers to provide management accounts, their relationship with their accountant and their financial skills were discussed. The respondents were presented with a range of management information including statutory final accounts, interim accounts, cash statements, ratios and graphical comparisons of monthly turnover figures in order to assess their financial information skills and needs. The study found that companies used computers for the preparation of management accounting information, but usually not to their full potential. The financial awareness of owner-managers varied considerably. There was a favourable response to the presentation of ratios and graphs, however, it was felt that an explanation or interpretation of financial information by their accountant would be a useful addition to improve their understanding and therefore aid their business. The study concludes that there appears to be significant potential for accountants to expand the management accounting services they provide to smaller companies, especially where information is presented as ratios or graphs and accompanied with an appropriate narrative interpretation. This would also increase the financial skills of their clients and result in an increased demand for management accounting services.     

企业内部控制的建立和实施战略探析

近几年中国上市公司对内部控制监管要求的意识和了解有所增强。但是,并没有相应地加大其对实施内部控制机制的投入。鉴于企业内部控制的建立和实施情况,当前我国企业在实施内部控制的时候,应当重点加强以财务报告内部控制为主线的相关标准建设,首先实现财务报告目标,待会计信息系统达到内部控制的要求后,再创造实现其他目标。     

A Corporate View of Research Needs in Corporate Finance

This paper reports the results of a survey of UK chief financial officers (CFOs) drawn from 72 large, 34 medium and 37 small companies on potentially important research topics in corporate finance. The paper suggests that there are gaps between extant academic research and the CFOs ‘needs for such research. The topics that the 143 CFOs would like to see on the research agenda include: the influence of tax laws on financial decision-making; investor reactions to companies concentrating on short-term gains to the almost total neglect of long-term benefits; effects of changes to the law on pension funds; cash flow planning and forecasting; regulators’ awareness of financial issues; and methods for determining the riskiness of a project. Of least importance to the CFOs are research on the significance of bankruptcy costs, influence of the City on corporate financial operations and impact of seasons on operational decisions. The degree of importance attributed to research topics seems to vary with firm size. In general, the findings of this study are similar to those from a survey of financial managers in the US.     

The effect of corporate social responsibility on the branding of financial services

In today's global world, corporate social responsibility (CSR) is increasing public demand for greater transparency from multinational companies. CSR is a new and growing financial risk factor. If it is mismanaged, a firm's corporate reputation can be badly damaged and a direct negative impact on its business and bottom-line may result. Instead of simply campaigning directly against industrial groups and lobbying governments and international organisations to issue new legislation, non-governmental organisations (NGOs) are increasingly putting pressure on the financial services groups and insurance companies. This new global tactic may affect a bank's relationship with its clients and shareholders.There are market benefits and competitive advantages for those companies whose business policies integrate CSR. The growth in socially responsible investments and in CSR awareness among City people persuades some bankers that the most successful firms of the future will be those who proactively balance short-term financial goals with long-term sustainable franchise building. To respond to this challenge, corporations will have to convince citizens they can trust both their brands and the people behind them. In this context, one must recognise that finance brands have been clumsily managed. Nowadays, several big consumer brands are used as societal role models, but they are also the targets of anti-globalisation and anti-logo activists. In order to avoid such an outcome — not to mention corporate mortification — the key social marketing strategy must be to communicate proactively the business activity's raison d'être to opinion leaders and the general public. In general, industry does not yet care enough and many companies are reacting only when put under pressure by public opinion. It is time, however, to market the social raison d'être of a business and indeed to contest its current exclusion from ‘civil society’. Consumer and service sectors lead the field. In view of the downturn of the global economy, more than ever before, CSR branding is of paramount importance to the financial sector if bankers do not want to become the easy scapegoats. It is necessary to make it clear that financial services companies are global citizens too.     

上市公司财务状况分类研究

如何对众多上市公司的财务状况进行合理分类 ,判别公司的财务处境 ,进而指导公司的财务行为 ,对于公司财务政策的制定具有重要意义。本文突破以往文献将企业财务状况仅仅基于“好”与“坏”标准进行简单分类、即财务困境企业和非财务困境企业的界限 ,在理论上首次将公司的财务状况分为五类 ,即财务闲置、财务充盈、财务均衡、财务困境和财务破产。实证研究表明 ,我国上市公司确存在五种财务状况 ,支持理论假设 ,进一步 ,我们发现 ,中国上市公司普遍存在财务状况不佳的现象 ,隐性财务破产的上市公司多于证券市场上实际披露的数目。     

Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis

Prior research on listed companies in Malaysia, Hong Kong and Singapore during and before the 1997 financial crisis has reported a significant association between ownership structure and the extent of voluntary disclosure in annual reports. We examine data for Malaysia after the 1997 financial crisis to assess whether the regulatory reaction to the crisis increased the awareness of disclosure as a tool of corporate governance and reduced the influence of insider domination on voluntary disclosure. We contrast director ownership and government ownership as determinants of voluntary disclosure in Malaysian company annual reports. Additionally, we include consideration of proprietary costs by testing whether industry competitiveness has an impact on voluntary disclosure.We find that director ownership is significantly associated with the extent of voluntary disclosure while government ownership, new governance initiatives and industry competitiveness are not significant in pointing companies towards greater transparency. We conclude that, despite the upheaval of the economic crisis, traditional influences of director ownership and family domination of the board outweigh the effect of government-backed accountability initiatives in determining the extent of voluntary disclosure.     

The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case

This study examines disclosure practices on the websites of companies listed on the Buenos Aires Stock Exchange. We perform content analysis to provide evidence on Internet reporting practices by 84 publicly traded firms. We also identify the characteristics of firms that communicate financial and non-financial information on the Internet. We find that companies in the financial and insurance, services and mining industries disclose more financial and non-financial information on their websites than companies in other industries. The average concentration of ownership is 68%, with 27% of the companies being controlled by foreign groups. Those companies with higher concentration disclose more financial and non financial information than companies with less concentration. Companies in the financial and insurance and service industries, utilize their websites for commercial purposes to facilitate access to customers to their accounts and also to sell services. This e-commerce usage of websites is less developed in other industries. About 71% of companies in the financial and insurance industry are included in the Merval25 index and are audited by Big 4. These companies are both larger in size and less profitable than companies in other industries. We find that profitability and leverage do not have significant effect on corporate Internet reporting practices and that growth has negative effect on corporate Internet reporting practices. We also find that companies in the mining sector provide significantly more disclosure about social responsibility indicating a desire to improve the public image of harming the environment. The results documented, herein, extend the literature on voluntary disclosure of financial and non-financial information using the Internet in emerging markets.     

券商财务危机应急预案编制研究

财务危机的预防和紧急处置是券商财务管理工作面临的重要问题之一,本文阐述了券商财务危机应急管理的组织设计和防范预案的规划,并结合信息化的发展形势和券商的实际情况,提出了券商应对财务危机的具体程序和建议。     

公司控制权视角的上市公司财务报告质量影响机制研究

上市公司的财务报告质量决定着上市公司的质量与资本市场的效率。以公司控制权转移为背景,围绕公司盈余管理研究并购公司与目标公司利益相关者之间的利益博弈,结果表明,发生控制权转移的公司财务报告质量在控制权转移前逐年下降;但控制权转移后则有明显改善。建立、完善公司控制权市场,有效控制公司的盈余管理行为,是提高上市公司财务报告质量的重要制度安排。     

沈阳市房地产市场发展情况调查

截至2011年9月份,沈阳市房地产市场出现了明显变化,为了解房地产市场的这种变化对金融业的影响,本文选取了我市10家金融机构及12家房地产开发公司并对其进行了实地调研。调研显示：受国家宏观调控政策的影响,我市房地产成交量开始下降,但价格略有上升。由于我市房地产价格相对较低,市场刚性需求较多,房地产市场基本稳定,风险相对较小;银行积极执行国家宏观调控政策,对房地产行业潜在的风险意识增强,多家银行机构上调了房地产企业的贷款利率,追加了房地产企业的担保资金,目前房地产市场变化对我市银行业带来的风险相对较小,尚在可控范围。