开展网络银行业务推动农村信用社可持续发展

随着网络技术的快速发展,网络银行已成为银行实现先进化和国际化的有效途径.由于各种原因,农村信用社网络银行业务尚处于点触阶段,有待发展.本文综合分析了国内外网络银行发展现状及发展趋势,系统阐述了农村信用社开展网络银行业务必要性及可行性,并对农村信用社开展网络银行业务进行了策略探讨.     

对我国发展网络银行业务的探讨（待续）

网络银行作为金融领域的一项产品和服务创新，对传统银行带来了全方位的冲击。面对网络银行日新月异的发展及加入WTO迎接外资银行的挑战，本针对我国网络银行业务发展中存在的安全、模式、法规、技术等方面的问题，提出了确定发展模式、做好基础工作、实施品牌营销，推动网络银行业务的健康快速发展的观点。     

网络银行的中外比较、发展趋势及策略选择

本文通过对中外网络银行发展状况的比较分析,旨在找出国内网络银行发展存在的问题,并采取相应的措施.国外网络银行的发展模式有3种:依附于传统银行模式、依附于非银行机构模式和纯虚拟网络银行模式;我国的网络银行主要依附于商业银行.目前国内银行在网络银行发展过程中存在的主要问题是:网络建设缺乏整体规划,导致各银行间互联性差;网络银行业务品种单一,创新性产品少;网络银行安全存在隐患等.为此,本文提出国内网络银行发展的策略选择:加大金融创新,培育网络银行品牌;通过资本扩张和业务范围扩大,增强竞争力;网上网下业务相互补充,协调发展;加强合作,建立统一的CA认证中心等.     

我国商业银行网络银行业务发展及策略分析

本文通过对我国网络银行业务发展特点、存在的问题等分析,对我国商业银行进一步发展网络银行业务的策略进行了相应探讨。     

国内网络银行风险研究

20世纪90年代末以来,国内网络银行发展迅速。经营和发展网络银行业务将会给银行业带来新的风险和问题,给银行业的监管和风险防范提出新的挑战。本文通过对网络银行风险进行分析,提出了我国开展网络银行业务的政策建议。     

网络银行好事多磨

互联网技术的发展,为银行推动网络银行业务带来了契机.国内许多商业银行开始认识到这种新兴银行业务的优势,纷纷"触网",媒体也在大声鼓呼,网络银行时代似乎已经到来.然而,网络银行的发展与银行的预期存在着巨大的反差.     

互联网金融时代网络银行的监管问题研究

互联网与传统的金融行业结合使得网络银行成为银行业发展的新形态,网络银行是互联网技术发展的产物,网络银行的产生使得互联网金融规模得到不断的壮大,而商业银行的传统业务也得到创新。网络银行是金融创新的重要体现,网络银行的发展一定程度上繁荣我国的金融市场,但是同时网络银行发展过程中存在的欺诈风险等信用风险,严重损害金融消费者的权益,因此对于网络银行这一互联网新形态,应当通过加强监管,对网络银行的市场准入条件、法规政策以及消费者权益保护等方面加强监管,促进我国网络银行的健康发展有着重要的意义。     

规范我国网络银行发展的法律对策探讨

网络银行作为21世纪金融领域发展的主要模式已经越来越受到全球的重视。目前,我国几乎所有的商业银行都在互联网上设立了网站,并推出了网络银行业务。毫无疑问的是,近年来我国网络银行业务取得了较大的发展,但与发达国家相比还有一定的差距。因此,建立与完善我国网络银行立法体系,构建有利于网络银行发展的法律环境是当前网络银行建设中急需解决的一个重要问题。     

发展网络银行的风险及监管

商业银行在经营网络银行业务时,必须充分估计到由于技术因素带来的各类风险.网络银行的业务风险主要有:操作风险、信誉风险和法律风险.操作风险是指由于系统可靠性、稳定性和安全性出现重大缺陷造成损失的可能性.它可能来自于网络安全系统和其产品设计缺陷与操作失误,也可能来自于网络银行内部人员与客户的无意过失或欺诈行为.信誉风险是指网络银行与客户之间信息不对称而导致网络银行面临的不利选择和道德风险引发的业务风险.法律风险来源于违反纪律、规章的可能性或有关交易各方的法律权利和义务的不明确性.     

浅析网络银行的现状与发展

网络银行又称互联网银行、网上银行、或在线银行，它有狭义和广义之分，狭义的网络银行又可称为纯网络银行，是指没有分支银行或自动柜员机，并提供多种金融服务，使用网络进行金融服务的金融机构。广义的网络银行则包括纯网络银行、电子分行和远程银行。电子分行是指在同时拥有“实体”分支机构的银行中仅从事网络银行业务的分支机构。远程银行是指同时拥有ATMs、电话、专有的家用计算机软件和纯网络银行的金融机构。而我国的网络银行的业务准确的讲应该只能被称作网络银行业务的初级阶段或传统银行业务的电子化延伸。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.