加入WTO后金融保密工作的现状及对策

加入WTO后,大批的外资金融机构将陆续进入我国,而我国金融机构进军海外的步伐也将进一步加大,中国人民银行与世界各国监管机构之间的合作交流将不断扩大.防范金融同业之间的商业秘密侵犯和金融泄密事件的发生具有重大意义.本文针对加入WTO后如何做好金融保密工作进行初步的探讨.     

论我国银行商业秘密的保护

新华网、人民网等主流官方网站近来发表了题为《威胁金融信息安全，戳穿‘四大’会计师事务所神话》的文章。文中指出“世界四大会计师事务所已经控制并试图垄断中国的会计审计业，中国的许多大企业和银行已没什么商业秘密可言，中国企业发生的一些问题很难说与此无关，中国金融信息安全正面临严重威胁。”在履行世贸承诺，银行业取消对外资金融机构的所有限制情况下，我国银行面对的激烈竞争是难以避免的。金融信息、商业秘密是银行在竞争中保持优势地位的重要砝码，如果我国商业银行不能保护自身的商业秘密，无法确保自身的金融信息安全，将在激烈的银行业竞争中处于不利地位。     

民法典视域下侵犯商业秘密行为规则的反思与完善

我国《民法典》正式将商业秘密列入了知识产权的客体,并冠以专有的权利之名,体现了商业秘密权利化的趋势。商业秘密走向财产权保护模式不仅是基于《民法典》的规定,更在于财产权保护模式的优势。作为一种结构化的认知图式,财产权保护模式能够更好地平衡商业秘密保护和公共领域之间的关系,也更契合商业秘密保护的现实需求。在明确了这一前提的基础上,目前《反不正当竞争法》中关于侵犯商业秘密的相关规定与专有权的属性存在龃龉,不可不察。对侵犯商业秘密的手段要求具有不正当性和恶意第三人视为侵犯商业秘密的规定实际上并不符合专有权的逻辑,在实践中已被忽略和替代。对此,应当沿着专有权的观念对侵犯商业秘密行为的相关规则进行建构。具体表现为将侵犯商业秘密的行为规定为未经商业秘密权利人的同意,获取、披露、使用、许可他人使用商业秘密。用共同侵权的规则取代恶意第三人侵犯商业秘密的规则,同时建构善意获取人的相关制度。除此之外,应当明确侵犯商业秘密行为主观要件为过错,并且构建相应的限制条款。这既符合商业秘密作为一种专有权的权利属性,也有利于加强商业秘密的保护。     

试论商业秘密的认定

商业秘密是一个动态的法律概念,正确揭示商业秘密的认定标准才能更好地把握商业秘密的具体内涵。商业秘密的新颖性不应独立于秘密性而存在,实用性和管理性也不是商业秘密独立的认定标准之一,商业秘密认定标准的核心应为:秘密性,价值性和保密性。商业秘密标准的确定对其范围的界定具有指导意义,将商业秘密的范围限定于技术信息和经营信息是合理可行的,符合关于商业秘密认定标准的信息都应受到法律保护。     

商业秘密法律保护的历史嬗变

身份社会通过对人的控制,实现对商业秘密的保护,工业化社会通过对技术的控制, 实现商业秘密的保护,在信息化社会,重新通过对人的控制,实现商业秘密的保护。在商业秘密保护方面如果没有以人为本的观念,即使我们采取了密不透风的保护措施,仍然不能起到保护商业秘密的作用。保护商业秘密应该从尊重人开始。国家秘密的不断公开,商业秘密的不断保护,是一个国家从封闭走向开放的标志,也是一个国家物质文明和政治文明发展的重要表现。保护商业秘密,其实是保护我们每个人现代化生存中的自由,保护我们最重要的财富。     

当前商业银行商业秘密保护存在的问题及对策

本文结合实务总结了商业银行在商业秘密保护方面存在的问题,在对商业秘密进行法律分析的基础上,提出了商业银行保护商业秘密的应对之策。     

保护商业秘密避免诉讼困境

<正>商业秘密作为企业生存的秘密武器,在企业的竞争中占有重要地位。近年来侵犯商业秘密的案件也有较大上升,有些企业因商业秘密的丧失而导致企业江河日下,朝不保夕,甚至退出市场。如何保护商业秘密,已经成为一些企业的当务之急。本文试从诉讼角度谈一下商业秘密保护的一些问题。首先从法律角度看商业秘密的构成。我国《反不正当竞争法》规定“本法所称的商业秘密,是指不为公众所知悉,能为权利人带来经济利益,具有实用性     

我国商业秘密立法模式的完善——以商业秘密性质为视角论

随着市场经济的不断发展和完善,商业秘密经济价值日益凸显,对商业秘密进行立法保护受到各国重视。本文从商业秘密的无形财产权视角出发,分析我国现行商业秘密法律保护模式的现状及不足,提出针对《商业秘密保护法》送审稿内容补充的建议和完善相关商业秘密法律制度的建议。     

浅析商业秘密的法律规制

商业秘密属于知识产权权利的一种形式,作为当代企业的核心竞争力,具有很重要经济价值。人们越来越强的意识到对商业秘密的法律保护的重要性。而从当前法律对商业秘密的规制现状堪忧得知我国商业秘密相关的法律在实际生活中缺乏可操作性。     

TRIPS协议与外资企业商业秘密的法律保护

<正>随着知识经济时代的到来和国际间经济竞争的加剧,商业秘密的法律保护问题日益凸显出来。早在乌拉圭回合谈判之初,美国就率先提出各成员国要加强对商业秘密的保护,并应就此达成多边协议。世界贸易组织乌拉圭回合达成的《与贸易有关的知识产权协议》(简称TRIPS协议)最终将商业秘密纳入了保护范围。尽管在TRIPS协议中只有第三十九条一个条款涉及商业秘密的保护问题,但意义非常重大。TRIPS协议是第一个关于商业秘密保护的多边协议,确立了商随着知识经济时代的到来和国际间经济竞争的加剧,商业秘密的法律保护问题日益凸显出来。早在乌拉圭回合谈判之初,美国就率先提出各成员国要加强对商业秘密的保护,并应就此达成多边协议。世界贸易组织乌拉圭回合达成的《与贸易有关的知识产权协议》(简称TRIPS协议)最终将商业秘密纳入了保护范围。尽管在TRIPS协议中只有第三十九条一个条款涉及商业秘密的保护问题,但意义非常重大。TRIPS协议是第一个关于商业秘密保护的多边协议,确立了商     

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.     

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.     

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.     

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.