浅议如何加强基层央行电子文件资料的整理归档和保管工作

<正>基层人民银行电子文件资料来源广泛,形成者不仅有各业务部门的承办人,还有数据录入员、计算机专管人员等。与纸质文件资料相比,电子文件资料归档所涉及的问题更加广泛,受制约因素多,仅靠档案部门很难完成,应采取电子文     

浅述电子文件的收集与归档

论述了电子文件收集的必要性、范围、要求，以及如何做好电子文件的归档工作。     

对电子文件归档工作的思考

随着计算机的运用和办公自动化程度的不断提高,越来越多的电子文件的产生,给档案管理工作带来挑战。笔者认为,推动电子文件归档工作的着眼点要高,立足点要实,在规划电子文件归档工作时,应从本单位办公自动化与信息管理工作的大局出发,顺应其规律,摸清信息产生的源头,促使电     

电子文件的归档管理

电子文件是指能被电脑系统识别、处理，按一定格式存储在磁带、磁盘或光盘等介质上，并可以在网络上传送的数字代码序列。它是办公自动化的产物，具有凭证、依据、参考作用，应按照有关规定和规范进行归档处理，这就涉及到电子文件的归档管理问题。     

医院档案信息化建设构想与路径

随着网络信息技术的发展,OA系统（办公自动化）、HIS系统（医院信息系统）在医院管理中得到广泛的应用,档案管理作为医院管理的一个重要组成部分,也因此发生了巨大的变化.特别是对于大型的综合性医院来说,每天需要归档的文件数量与日俱增,传统的纸质文件在传递方式、查询利用、办公速度等方面都不及电子文件效率高,因此,加强医院档案信息化建设,用电子文件取代传统纸质文件,是现在以及未来档案管理的必然发展趋势.     

高校办公自动化电子文件归档的问题

描述了高校办公自动化环境下电子文件的特点及高校电子文件管理方面存在的问题。随着计算机技术的发展数据存储技术的成熟、数据安全问题的解决数字化文件将不断膨胀,纸质载体的文件数量将不断萎缩办公自动化减少了纸质文件的流转,而通过网络以数据形式发送的各种文件信息——电子文件将不断增加针时电子文件的特点,应加强电子文件的归档管理。以实现办公自动化奈件下的文件档案一体化管理。     

论电子文件和纸质文件的共存情况及管理措施

纸质文件在档案工作中占有非常重要的地位,相比而言,电子文件可谓后起之秀。在短短的几年中,它已经与纸质文件并驾齐驱了。计算机和网络的发展提高了电子文件管理的效率,弥补了纸质文件管理的种种不足。但又由于电子文件在证据性、管理制度、技术与方法等方面仍存在着一些问题,目前绝大部分单位仍将电子文件转换成纸质文件归档保存。所以两者共存的状况是文件介质转换时期不可避免的一种现象,也是有其存在的合理性和必要性。因此,在这样的形势下,档案工作人员要因势利导,以与时俱进的文件管理精神,巧妙地利用两种文件的特点实现优势互补,从而更有利于在文件管理中最大限度地把握主动。     

医院电子会计档案在业财融合背景下的实现路径

<正>2020年3月，《财政部国家档案局关于规范电子会计凭证报销入账归档的通知》（财会[2020]6号）颁布，财政部、国家档案局共同对各类电子会计凭证的报销入账归档进行规范，要求单位以电子会计凭证的纸质打印件作为报销入账归档依据的，必须同时保存打印该纸质件的电子会计凭证，电子发票报销同时，必须提供原始电子文件（PDF/OFD）保存，传统管理方式和流程已无法满足新政要求。2021年2月四部委协同推进电子发票归集、报销、入账、归档全程电子化。     

推进基层人行档案管理电子化建设的建议

一、基层人行档案管理工作现状及存在的问题 近年来,随着我国电子信息技术的飞速发展,办公自动化、标准化、网络化渐趋完善,基层人民银行内部办公自动化管理系统已逐步建立和完善,基本代替了以往手续繁杂的办公行文,许多来往函件、公文处理直接在计算机和网络上办结,文件从产生到归档几乎可以不使用纸和笔,随之也产生了大量的诸如电子邮件、磁盘、光盘、图片录像及数码声频视频等电子文件资料.     

办公自动化中文件材料归档探讨

一、关于归档方式问题 长期以来,国家档案局一直推行文书部门立卷归档,但在实际工作中,依然是档案人员集中归档,之所以有很多单位采用集中归档,关键在于我们传统的组卷方式过于复杂,加之金融机构的改革,人员变动过于频繁的情况下,还不如采取档案人员立卷的方式.实现办公自动化后,采用单份文件归档,也就是采用以"件"为单位归档,使文书档案的归档工作不再成为一项繁琐而艰巨的工作.在办公自动化环境中文件的归档方式可以采用以下两种:     

Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings

This study examines the investor response to Form 10-K and 10-Q reports filed between 1996 and 2001. The samples comprise essentially the entire body of EDGAR filings, including the small business (SB) versions of each filing type. The study documents that the absolute value of excess return is reliably greater on the day of and on the one or two days immediately following the filing date. The response is stronger around a 10-K date than a 10-Q date, more elevated for delayed filers, and increases significantly over the study period for both filing types. A regression analysis indicates that differences in response due to filing delay and year of filing are not subsumed by other attributes of the information environment, such as changes in industry composition, day of week, market capitalization, and shares held by institutions.     

When You Know Your Neighbour Pays Taxes: Information,Peer Effects and Tax Compliance

In this paper, we suggest that individuals’ tax compliance behaviours are affected by the behaviour of their ‘neighbours’, or those about whom they may have information, whom they may know, or with whom they may interact on a regular basis. Individuals are more likely to file and to report their taxes when they believe that other individuals are also filing and reporting their taxes; conversely, when individuals believe that others are cheating on their taxes, they may well become cheaters themselves. We use experimental methods to test the role of such information about peer effects on compliance behaviour. In one treatment setting, we inform individuals about the frequency that their neighbours submit a tax return. In a second treatment setting, we inform them about the number of their neighbours who are audited, together with the penalties that they pay. In both cases, we examine the impact of information on filing behaviour and also on subsequent reporting behaviour. We find that providing information on whether one's neighbours are filing returns and/or reporting income has a statistically significant and economically large impact on individual filing and reporting decisions. However, this ‘neighbour’ information does not always improve compliance, depending on the exact content of the information.     

Regulatory Transparency and Regulators’ Effort: Evidence from Public Release of the SEC's Review Work

Using the public release of comment letters on EDGAR to capture a regime shift toward regulatory transparency, we examine whether an increase in transparency affects regulators’ effort and work performance. We find that the SEC staff reviews more filings and more documents per filing following the disclosure regime shift. These effects are incrementally stronger for firms with comment letters that are expected to attract greater investor or public monitoring. Furthermore, under the new regime, reviews are more timely. Upon the regime switch, the likelihood of a restatement (receiving a comment letter) decreases (increases) for filings that are reviewed. After receiving a comment letter, a firm with signs of potential fraud is more likely to be investigated, and this effect becomes more pronounced under the new regime. Altogether, our findings suggest that publicly disclosing regulators’ work output can mitigate moral hazard (i.e., increase regulators’ work input), improving their work performance.     

The effect of EDGAR on the market reaction to 10-K filings

This paper examines the impact of making accounting information available on the Internet simultaneously and almost costlessly to all market participants. More specifically, we examine if filing form 10-K on EDGAR has any effect on the information dissemination process when compared to the traditional method of filing. We examine a random sample of firms that file on EDGAR for the first time and compare the market response to their 10-K filing to that of the previous year's filing which was not on EDGAR. Consistent with the preexisting literature, we do not find a market reaction to the pre-EDGAR filing. In contrast, we find both a price and volume reaction to 10-K's filed on EDGAR. We perform a variety of univariate and multivariate tests to ensure that our results are not driven by other factors, i.e., firm characteristics and timing of 10-K filings. Overall, we find evidence that the market reacts more significantly to 10-K's filed on EDGAR. In our multivariate tests we also examine whether the EDGAR effect is more important for certain types of firms. Consistent with our expectations, we find the EDGAR effect is smaller for faster growing firms for which we believe there are more non-EDGAR sources of information. Finally, we document that, on average, 10-K's filed on EDGAR are filed earlier than 10-K's filed under traditional methods.     

科技俄语的语言特点及其翻译策略

随着科技的飞速发展,中俄两国之间的科技交流、合作日益频繁,科技俄语文献大量涌现,规范准确的译文具有非常重要的现实意义。本文就科技俄语的词汇特点进行了归纳和总结,并举例分析了科技文献翻译的技巧和方法,以供同行参考。     

The timeliness of accounting disclosures in international security markets

In this study, we examine financial reporting lags, the incidence of late filing, and the relationship between reporting lags, firm performance and the degree of capital market scrutiny. We use a large sample of firms spanning 22 countries over a eleven-year period. A focal point of our analysis is whether the incidence of late filing, and the relations between reporting days and other variables, differ systematically between common and code law countries. Relative to U.S. firms, we report that the time taken and allowed for filing is usually longer in other countries and that the statutory requirement is more frequently violated. Timely filing is found to be less frequent in code law countries. Poor firm performance and longer reporting lags are more strongly linked in common law countries. We also find that whereas greater capital market scrutiny and more timely filing are related, there is less support for a relationship between the level of debt financing and timely filing in code law countries.     

Trading activity around chapter 11 filing

This paper uses institutional ownership data and order flow information to document and explain equity trading patterns prior to chapter 11 bankruptcy filing.We provide a model that predicts trading activity prior to filing which results from a difference of opinion amongst different types of investors about whether the firm should be liquidated. We then test trading data to show that trading activity is elevated around chapter 11 filing as the model predicts. We show how institutional holdings change around filing and that chapter 7 firms appear relatively more attractive to institutional investors than emerging firms around filing.     

Did accelerated filing requirements and SOX Section?404 affect the timeliness of 10-K filings?

This paper examines the effect of Sarbanes-Oxley provisions on 10-K filing delays. We find that tightened filing deadlines for accelerated and large accelerated filers are not associated with changes in the incidence of late filing. While Section 404 compliance does not affect filing timeliness for firms with effective internal controls, we find that about half the firms disclosing internal control weaknesses are late filers. As a consequence, many Section 404 material weakness firms experience negative abnormal returns around late filing notifications before filing the 10-K. Lastly, we find that market reactions to late filing notifications are more negative when management provides no meaningful explanation for the delay, consistent with managers’ incentives to withhold bad news.     

修正后的KMV模型对我国上市公司信用风险度量的适用性分析

信用风险已成为当今金融市场的重要风险之一。本文试图通过修正KMV模型使之更适用于我国上市公司信用风险度量。通过实证研究对其结果加以分析表明,修正后的KMV模型由于数据采集相对容易,计算操作简便,比较适合目前我国的信用风险管理水平,可用于对我国上市公司信用风险的度量,在我国信用风险管理领域有着广阔的发展空间。     

Inter-firm linkages and the wealth effects of financial distress along the supply chain

Extant research examines the extent to which bankruptcy has intra-industry valuation consequences. This study broadens the investigation by examining the wealth effects of distress and bankruptcy filing for suppliers and customers of filing firms. On average, important wealth effects occur prior to and at bankruptcy filings and extend beyond industry competitors along the supply chain. Specifically, distress related to bankruptcy filings is associated with negative and significant stock price effects for suppliers. Supplier wealth effects are more negative when intra-industry contagion is more severe. We also investigate the importance of industry structure, specialized product nature, and leverage on supply chain effects.