商业银行国内采购活动付款方式的选择和设计

经过近十年的发展,商业银行集中采购的专业化程度不断提高,采购管理的精细化程度不断加深,在规范采购行为、提升采购品质、合理降低采购成本、维系良好的供应商合作关系等方面取得了长足进步。     

保险企业采购管理信息化系统建设研究

随着中国经济全球化、市场化程度的不断提高,以及政府对国有或国有控殴企业采购管理的持续深化,以集中采购为代表的新型采购管理模式在金融系统逐步推广,各金融企业纷纷建立新的采购管理体制和工作机制,部分企业已成立独立的采购管理部门,     

加强军队物资采购监督管理的思考

加强军队物资采购监督管理,是军队物资采购制度改革的一项重要任务,也是促进军队党风廉政建设的一项重要内容。近年来,军委、总部颁发了多项物资采购法规,对加强采购管、规范采购行为、提高采购透明度起到了积极的促进作用;但从采购实践看,仍然在一定程度上存在着有法不依、有章不循、违规操作等现象。为保证军队物资采购依法规范运行和缝康发展,必须不断增强抵抗力,全面强化采购监督管理。     

国际招标采购的技术经济原则与实践

随着社会经济建设的不断发展,我国综合国力的不断增强,对外开放的程度也是不断的加大.难以避免的会进行各种各样的海外贸易,因而遵循相应的招标采购技术经济原则,对我国的海外进口有重大的意义.为实现经济的最大效益,采购、招标文件的签订、运输等方面,都需要根据实际进行合理的操作.     

不断规范 积极探索做好政府集中采购工作

外交部做为中央国家机关政府采购改革的首批试点部门之一,几年来,政府集中采购工作管理水平不断提高,逐渐走上了法制化、规范化、科学化的轨道。《政府采购法》实施五年以来,外交部不断规范政府集中采购行为,认真做好采购预算的编制和执行工作,积极开展政府集中采购领域治理商业贿赂工作,稳步扩大采购规模,不断提高采购资金使用效益。     

如何打造政府集中采购机构

几年来,全国大多数地、市级以上城市建立了政府集中采购机构,甚至,一些区、县级也相继成立了政府集中采购机构,这些机构的成立为推动政府采购做出了贡献。随着政府采购进入新的发展阶段,集中采购也面临亟待解决的问题,如:政府采购规模在不断扩大,政府集中采购占政府采购的份额不断增加,而政府集中采购机构的力量、完善程度、定位模式等相对滞后;还有其他一些诸如模式问题、发展差异问题、准入问题、考核问题、监管问题等等。当务之急是政府集中采购机构如何抓住机遇尽快建立一支人员精干、训练有素、运转高效的政府采购队伍,以应对政府采购…     

风险导向审计在医院物资设备采购工作中的控制点浅析

医院物资采购为医院发展提供物质保障,加强采购工作的内部控制和风险管理,有利于提高医院资金使用效益,降低运营成本。目前在该领域的内部审计往往关注在帐项审计等事后审计,对于物资采购风险导向审计涉及不多。事实表明,随着医院业务的不断发展,医院物资的采购量、采购种类、采购品质、采购资金都在不断上升,医疗物资采购工作中各种显性风     

紧盯薄弱强管理 深化改革促发展

2013年以来,第二炮兵部队以全军加强和改进工作作风活动为契机,以强化采购监督管理为抓手,以提升采购队伍能力素质为目标,不断拓展采购规模范围、规范采购行为,精心组织采购保障供应,深化采购制度改革各项工作有序推进。以加强作风建设为契机,不断强化集中采购规范管理党的十八大以来,全国全军掀起了一场轰轰烈烈的"加强     

浅析政府采购会计核算方法

政府采购制度是会计核算的主要方法,也是公共财政的组成部分。为了加强财政采购管理,提高财政的安全,政府不断的进行制度的推进,采用不同的采购会记方法,保障财政安全、有效的进行管理工作。政府虽然已经采取了一定的方法进行采购会计的计算,但是由于各地政府采购的程度与方法的不同,导致政府财务会计的计算方法也不相同。政府采购的财务会计计算方法应该与具体的地方财政特点相结合使用。     

加强履约验收工作 把住政府采购关口

政府采购履约验收环节是检验整个采购结果成效的重要步骤,也是政府采购程序中最后的检验步骤,采购合同到底履行到什么程度,是否达到既定要求,只有在此环节才能得到更好的验证,直接关系到政府采购活动的成效。随着黑龙江省和谐龙江建设和民生建设工程的不断推进,面向全省县乡的民生类政府采购项目不断增多,做好合同履约验收工作已经成为关系政府采购民生项目质     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.