我国商业银行运行效率的DEA实证分析

本文采用DEA的基本模型对我国12家商业银行2004年和2005年的总效率、纯技术效率和规模效率进行了实证分析。结果表明,规模大的国有商业银行总效率要高于股份制商业银行。银行资产规模是影响商业银行运行效率的重要因素,市场份额与银行效率呈正相关,商业银行规模过小或规模过大导致的规模不经济同时存在。     

基于DEA模型的我国商业银行运作效率的评价

本文将数据包络方法（DEA）引入我国商业银行运营效率的评价体系,建立基于DEA的商业银行评价模型,并运用该模型对我国上市的三家国有银行,七家股份制银行和三家城市银行2008年的效率进行分析。结果显示总体技术效率上,国有银行低于股份制银行和城市银行;十三家银行的纯技术效率水平基本都达到了有效,但是规模效率无效的原因存在差异,国有银行表现为规模报酬递减,而除交通银行之外的股份制和商业银行表现为规模报酬递增。     

基于DEA模型的我国商业银行运作效率的评价

本文将数据包络方法(DEA)引入我国商业银行运营效率的评价体系,建立基于DEA的商业银行评价模型,并运用该模型对我国上市的三家国有银行,七家股份制银行和三家城市银行2008年的效率进行分析。结果显示总体技术效率上,国有银行低于股份制银行和城市银行;十三家银行的纯技术效率水平基本都达到了有效,但是规模效率无效的原因存在差异,国有银行表现为规模报酬递减,而除交通银行之外的股份制和商业银行表现为规模报酬递增。     

基于DEA方法的商业银行效率研究

本文将数据包络方法(DEA)引入我国商业银行运营效率的评价体系,建立基于DEA的商业银行评价模型,并运用该模型对我国上市的四家国有银行,八家股份制银行2011年的效率进行分析。结果显示总体技术效率上,国有银行低于股份制银行;纯技术效率上,国有银行低于股份制银行;在规模效率上,国有银行要优于股份制银行;国有银行中中国工商银行为规模报酬不变,中国农业银行为规模报酬递增,其他两家银行均为规模报酬递减,而文中所列出的股份制银行中大部分银行为规模报酬不变。     

我国股份制商业银行经营效率研究

商业银行的核心竞争力在于其经营效率,尤其在金融市场全面对外放开后,各大银行的经营效率也日益受到关注。通过选取16家上市的股份制商业银行作为研究样本,运用数据包络分析方法(DEA法)测度了三类不同所有制下银行的经营效率,并进行了对比分析,认为国有商业银行在完成股份制改革后,其经营效率整体上略高于股份制商业银行,而股份制商业银行的经营效率明显高于城市商业银行。     

DEA方法及其在我国商业银行经营效率评价中的应用

文章应用DEA模型(C2R)对我国十一家商业银行的经营效率进行了实证研究,通过DEA有效分析和规模收益分析,测度了商业银行的效率值,计算了商业银行的规模效率,分析了商业银行的整体资源利用水平,为商业银行的效率状况提供了比较全面的信息,同时也指出了商业银行经营中存在的不足,提出了改进的意见。     

基于三阶段DEA模型的非国有上市商业银行的效率研究

本文通过三阶段DEA模型对我国的非国有上市商业银行的技术效率、纯技术效率和规模效率进行研究。研究结果表明,在剔除环境因素和随机误差之后,股份制商业银行、城市商业银行和农村商业银行的效率差距明显加大。这主要是由规模效率低造成的。     

基于DEA模型的我国商业银行效率评价

运用DEA模型,测算了我国31家上市商业银行2014—2017年的综合效率、纯技术效率和纯规模效率。测算结果显示:第一,我国商业银行总体上看经营效率普遍较高,并且发展平稳。第二,从四年的平均值来看,国有商业银行的综合效率最高,股份制商业银行综合效率最低。第三,从整体经营效率的变化趋势上看,综合效率不断降低,主要是由规模效率降低所引起。第四,四年期间规模收益递增的商业银行数量较少,规模收益递减的商业银行数量较多,说明大部分商业银行存在生产要素投入过剩的问题。商业银行应加强对各种资源的管理,提高风险管理能力,不断进行金融创新,开拓新的经营领域,提高我国商业银行金融资源的利用效率。     

我国商业银行效率DEA测评模型的优化研究

相比一般的DEA模型,超效率DEA模型能够对均处于效率前沿的决策单元进行有效评价,但是该模型无法剔除环境和随机误差因素对效率值的影响,从而无法得到真实的效率值。在超效率DEA模型的基础上,利用随机前沿方法(SFA)进行优化调整,分阶段对我国商业银行效率进行实证分析,结果表明:环境和随机误差因素对商业银行效率具有显著影响,超效率DEA三阶段模型较超效率DEA模型更具合理性,进行规范的股份制改革以及适度的机构规模调整是提升我国商业银行效率的有效途径。     

中国商业银行经营绩效实证研究——改进三阶段DEA模型的应用

本文采用可以剔除环境因素和随机干扰影响的三阶段DEA模型,对我国2011年13家国有及股份制商业银行的经营绩效进行了实证研究。研究发现,2011年我国银行业总体技术效率未达有效,除净利息收入外其他投入产出均存在一定的不足,资源利用存在一定的浪费。比较剔除调整前后银行技术效率之间的差异发现,国有银行技术无效的主要原因是纯技术效率的相对不足,股份制银行的无效主要来自规模的低效率。     

美国公司反收购战中毒丸计划的法律分析

公司反收购是现代公司控制权争夺过程中的必然现象，虽然有争议，但如果给予必要的法律约束，它对解决优化资源配置问题有巨大的促进作用。反收购措施起源于美国，美国历史上围绕收购与反收购的案例构成了美国反收购立法的重要组成部分。美国反收购实践展示了多种可能性，其中引人注目的是股东权利计划，又称“毒丸计划”，它已为我国的盛大网络公司对新浪公司的收购所采用，但在法理上股东权利计划并没有得到很好的研究和解释。本文主要针对美国公司反收购实践中的毒丸计划进行研究，从而论证毒丸计划在法律上的有效性。     

Learning in Public Organizations in 2010

The theme of this article is the future of learning in public organizations. It outlines a way of thinking that might underpin learning, and argues that, by the year 2010, public organizations could develop a radical approach to organizational learning that would make the concept more meaningful in their everyday practice. This approach is based on various shifts in the ways in which management is thought about and enacted. These changes are a movement away from the idea of 'the public manager' to a more relational notion: 'management in public'. The author explains what 'management in public' means, and discusses how it can be put into practice in order to transform learning in public organizations.     

Development in medical underwriting in Germany

Life insurance companies generate profits primarily with life insurance and disability protection. Individual risk assessment serves to avoid adverse selection. The assessment of medical risks is based generally on the classification requirements of the reinsurance companies. For this reason the reinsurers provide the primary insurance companies with classification manuals. The manuals from the reinsurers differ only slightly. By means of three examples (heart diseases, cancer and HIV) the development for the last 30 years of underwriting in medical risks is explained in this article.     

3月并购:正常水平

并购是融资的一个重要途径,为了让读者了解国内外的并购形势,《国际融资》杂志和全球并购中心(并购公会)联合推出并购月数据报告,供读者参考     

Inequality in Mortality in Spain*

We analyse the evolution of mortality rates in Spain by age and gender between 1990 and 2018. We compare municipalities, ranked by socio‐economic status (SES) and grouped into bins of similar population size, to study changes not only in levels but also in inequality in mortality across the SES spectrum. We document large decreases in mortality rates throughout the period for all age groups, including children, even after 2000, and continuing after the Great Recession. These declines are stronger for boys and men, who had higher mortality rates to begin with. We find that inequality in mortality across municipalities was low among the young by 2018, while it was higher among adult men and older women. Inequality in fact increased over the period for older men. We explore the role of different causes of death and find that this increase in inequality is driven by stronger improvements in cancer‐related mortality among men living in richer areas. These improvements are not found among women, given their increases in mortality due to lung cancer.     

会计师事务所发展应实施的三大战略

加入WTO以后,我国的注册会计师业务将逐步对外开放,允许国外注册会计师和会计师事务所来华从事会计师业务。这对我国的注册会计师和会计师事务所来说既是机遇又是挑战。一方面,国外的会计师和会计师事务所进来,可以带来国际通行的会计准则、先进的操作方法、经营理念以及一定的客户。另一方面,中国的会计师事务所也可以吸收国外的优秀人才、加强与国外的合作,做大做强,走向世界。因此即将开放的注册会计师业务将使国内会计师事务所面临重新整合的战略发展机遇期。 实施做大做强战略我国的会计师事务所相对国际四大会计师…     

Accountant stereotypes in movies distributed in North America in the twentieth century

We examine the accountant’s image in popular cinema, an influential medium that reflects and shapes social attitudes. After coding 168 characters on 41 characteristics, we use factor analysis to reduce these data to six factors and cluster analysis to identify five stereotypes: Dreamer, Plodder, Eccentric, Hero and Villain. Over time we find an increase in the representation of females, ethnic minorities, CPAs and CAs as movie accountants. Characters with CPAs or CAs are more likely to be Heroes than any other stereotype.     

农村信用社内部人控制问题突破路径

中国农村信用社普遍存在内部人控制问题,导致在"花钱买机制"的改革中法人治理结构的完善难于取得突破性进展.本文分析突破农信社内部人控制问题的难点,认为现行改革方案存在对制度演进的方向预见不足和对完善法人治理结构的长期性估计不足两方面的问题.从激励和约束两方面提出了农信社内部人控制问题的突破路径:确立渐进改革思路,分两步完成控制权的转换;加强金融立法,注重执行层面的政策设计;实施股权激励和"金色降落伞"计划;加强治理文化建设;强化监管,增大法人治理结构完善过程中的保障力量.     

Women in the workplace in developing countries

The increased participation of women in economic activities of developing countries has been neglected, although they often work longer hours than men. In Africa, Asia, and the Pacific women average 12-13 hours more a week than men. They are often heads of households as male partners become ill, migrate, or die. The work is mostly in the household with other subsistence activities that statistics do not count. The UN Statistical Office estimated that the percentage of economically active women increased between 1970 and 1990 in the whole world except for sub-Saharan Africa. Yet the gap between female and male employment in the developing world stays wide because of fewer educational opportunities and social restrictions affecting women. 1/2 of the 70% of 830 million economically active women living in developing countries are in Asia. 3 of 4 women aged over 25 in Asia and Africa are illiterate. In Latin America and the Caribbean less than 25% of women are illiterate. Female illiteracy reaches over 75% in northern Africa and western Asia, almost 75% in sub-Saharan Africa, under 50% in eastern and southeastern Asia, and 75% in southern Asia. There is a wide gap between urban and rural illiteracy of women aged 15-24. In Africa over 40% of urban women were illiterate vs. nearly 80% of rural women in 1980. Enrollment in secondary schools in 1985 indicated that while in developed countries about equal number of girls were enrolled per 100 boys, in northern Africa only 70 girls, in sub-Saharan Africa only 60 girls, in eastern Asia 90 girls, and in southern Asia only about 40 girls were enrolled. In Africa under 20% of women vs. 80% of men in northern Africa, were active in the official economy, while in sub-Saharan Africa 40% of women vs. 90% of men, in Latin America nearly 40% of women vs. 80% of men, and in southern Asia in a little over 20% of women vs. over 80% of men.     

UTM在企业内网中的应用

根据权威统计资料显示，针对企业网络，70％的信息安全事故产生于企业内部。这是由于企业网络的内部使用相对外部访问，拥有更多的权限和资源，也了解更多的企业内网信息（比如网络拓扑结构、IP地址分配情况、服务器操作系统版本等），这些原因都使得内部攻击的成功率往往很高，并且内部攻击的目的性也大大强于外部攻击，造成的损失也高于外部攻击。因此，如何防范企业内网的信息安全风险，已成为现代企业信息安全保障工作的重点。[第一段]