谈电子联行“天地对接”对清算业务的良性影响

近年来,山东省部分地区人民银行科技和营业清算部门齐心协力,相互配合,建成了同城电子清算系统,同时实现了电子联行“天地对接”。最近,我们对部分地区参加同城电子清算和电子联行天地对接系统的金融机构进行了一次全面调查,参加调查的金融机构大都认为:同城票据清算实现网络化和实现电子联行“天地对接”后,加速了社会资金周转,产生了较好的社会经济效益;既方便了广大客户,又提高了工作效率。 市中心支行“天地对接”业务实现方式是: 市中心支行的电子联行天地对接系统采用同城网络传输数据,与同城票据交换系统使用同一台计算机,在同城交换系统中设立了电子联行(EIS)     

支持“三农”发展的金融思考

“三农”问题既是一个经济问题，也是一个政治问题，只有“三农”发展从根本上解决了，才能保持我国经济持续、稳定、协调发展，增强国家经济实力。     

谈支持“三农”和农村信用社发展的辩证关系

党的十六大报告指出，建设现代农业，繁荣农村经济，增加农民收入，是全面建设小康社会的重大任务。在新的形势下，作为肩负支持“三农”发展重任的农村信用社如何找准自己的位置，充分认识支持“三农”与自我发展的辩证关系，坚持为“三农”服务的方向，改善金融服务，面向农业、农村、农民，发挥支持农业和农村经济发展的金融主力军作用，是一个迫切需要解决的问题。     

试述经济案件"执行难"的原因及对策

近年来，在司法实践中“执行难”问题日益严重，执行收案实际未执行案件数逐年增加。据统计，2004年，广西全区法院共受理执行案件71640件，执结49757件，执结率为69．45％。可见，“执行难”是困扰着人民法院工作，并引起社会各界广泛关注的一个问题。究其原因是多方面的，但根本原因是因为国家干预过度或不当所致。本拟从国家干预的角度来分析，试图探究其更深层次的原因，提出从根本上解决经济案件“执行难”问题的对策思路。     

构建支持县域经济的风险控制体系

在建设社会主义新农村的新阶段,农业银行从国家战略利益出发并结合行情,提出要以“三农”为核心,以县城为基础,发挥县域商业金融主渠道作用,城乡联动,服务于社会主义新农村建设。新的定位对农行县域风险控制提出了更高的要求。本文结合广东分行的实际,对农行在新的历史阶段下构建县域信贷业务风险控制体系提出一些建议。     

新农村建设的金融支持与服务

金融是国家经济的核心,是经济发展的助推器、稳定器,农民增收需要金融支持,农业发展需要金融推动,新农村建设更离不开金融服务。然而,目前农村金融服务体系和资金支持与现实需要还有相当的差距。解决“三农”问题,实现城乡统筹协调发展,急需改善农村金融生态环境,培育和完善农村金融服务体系。     

加强事业单位内部会计控制的思考

内部会计控制是指运用会计程序、措施、方法对单位内部经济活动进行管理控制的一种方法,它是部门单位的一项重要管理制度。长期以来,由于种种     

对宝应县再贴现业务持续“零”状态的思考

一、问题提出 再贴现作为西方中央银行传统的贷币政策工具“三大法宝”之一，被不少国家广泛应用。因为它不仅能影响商业银行信用扩张，并借以调控贷币供应总量，而且还可以按照国家产业政策的要求．有选择地对不同种类的票据进行融资，进而促进经济结构调整的作用。     

老券商遇到新风险？

有人说中国人嗜赌，所以股市符合中国国情，所以走美国式的资本市场道路，是不可抗拒的历史潮流。如果我们真的与资本市场及其风险难以分割，希望在大力推广美国式资本市场的时候，我们能够避免美国资本市场的双重风险，避免市场弊端和行政弊端的双重风险     

The integration of behavioral accounting in graduate accounting curricula

This paper reports the results of a survey of the administrators of graduate accounting programs in 186 accredited business schools on the incorporation of behavioral accounting materials in graduate accounting curricula. The majority of respondents (57.7%) reported that their accounting programs do incorporate behavioral accounting materials. A greater number of respondents (84.2%) favored inclusion of behavioral accounting in the future. Teaching behavioral accounting in a hybrid course is the most popular approach, and managerial accounting and auditing courses are most likely to include behavioral accounting materials.     

The compatibility of multicurrency accounting with functional currency accounting

In today's high-tech and global economy, this study introduces multicurrency accounting as an effective tool to manage resources and compares its reporting capabilities with current generally accepted accounting principles. Further, it proposes a means to integrate multicurrency accounting into internal reporting and external reporting as supplemental disclosures. Multicurrency accounting has the merit of reflecting the true exposure position of each hard currency, in addition to the dollar-based consolidated financial statement. It lends itself readily to mark-to-market accounting; its application for external reporting is foreseeable in the near future.     

The ethics of accounting research

Doctoral students and many accounting professors and practicing accountants conduct theoretical or empirical accounting research. Human subjects have been recruited in increasing numbers to participate in behavioral and attitudinal accounting studies. However, the ethical obligations of accounting researchers to other researchers and readers, to subjects, and to participating organizations have received little attention. In this paper, the history of research ethics codes in other disciplines and the ethical obligations of accounting researchers are discussed. A tentative code of ethics is presented for the purpose of stimulating discussion about ethical issues in accounting research.     

The archeology of accounting systems

Accounting systems change over time. However relatively little is known of the preconditions for such change, the process of change or its organisational consequences. Existing perspectives on accounting change are reviewed and evaluated in this article. Thereafter three examples of accounting change are discussed. Based on these cases, a number of theoretical issues relating to the understanding of the process of accounting change are examined. Emphasis is placed on the diversity of factors implicated in accounting change, the constitutive as well as reflective roles of accounting and the ways in which accounting change can shift the preconditions for subsequent organisational changes.     

The effect of accounting firm mergers on international markets for accounting services

The purpose of this paper is to examine the effect of the accounting firm mergers on competition in the market for accounting services. This paper investigates accounting firm concentration both before and after the accounting firm mergers in ten countries. Large firms were found to dominate the market before the mergers and this dominance was extended further following the mergers, particularly in the European market. When the performance of large and small firms was compared, large firms were found to be significantly superior both before and after the merger in some European countries, possibly indicating reduced competition. Performance of large and small firms did not significantly differ in several other countries, suggesting that high levels of concentration do not necessarily mean low levels of competition.     

The accounting practitioners/accounting educators dialogue — A short survey

The collective mission of accounting educators in any college or university is to keep the accounting program in-tune with current practices in public accounting, the industrial sector, and in governmental accounting. A Practitioners/Educators Dialogue is one way to meet the challenge of keeping the level of instruction and the accounting program relevant with current practices and standards. This paper reports on a survey of Accounting Department Chairpersons concerning the degree of interest in the concept of a Practitioners/Educators Dialogue Program.     

The law of one accounting variable

The ‘law of one accounting variable’ is defined in this paper as an extension of ‘the law of one price’. It says roughly that if the future payoffs of two assets are the same (in every state of the world), then the accounting variable of the assets are approximately the same. The paper derives a condition under which this law holds and shows that when the law holds for some accounting variables, these variables can replace betas in the multibeta representation of asset returns, provided some admissibility conditions are satisfied.