银行会计风险控制存在的问题及对策

目前随着我国银行会计面临的风险日趋多样化、扩大化,如何加强银行会计风险的防范成了当前金融风险防范工作的重中之重.现代银行会计工作面临许多新的风险点,承受着各种各样严峻的考验.如何有效防范银行会计风险.已成为搞好商业银行经营,保持我国金融稳定的重大课题.银行会计风险的控制问题,对于保证整个社会资金活动的正常运行,无疑是十分必要的.本文就探讨了银行会计风险的问题,并提出了强化会计风险的识别和控制,有效地防范和化解银行风险等措施.     

银行会计的风险与有效防范措施探讨

银行会计工作存在着风险,有效的防范商业银行会计风险,会使银行在激烈的竞争中取得优势,本文主要分析商业银行存在的会计风险,并提出了一些风险防范的措施,希望为银行会计风险防范提供一些参考。     

浅议我国商业银行会计风险管理

商业银行在经营过程中存在较高的风险,而银行的风险与其会计核算密不可分,如何防范银行会计风险已成为银行经营管理活动中一个具有十分重要意义的内容。有必要从商银行会计风险的表现出发,分析银行会计风险产生的原因,从而提出防范银行会计风险的对策。     

浅析金融危机下银行会计的风险防范

会计业务作为银行的传统业务,在银行业不断开拓与创新的今天显得尤为重要。强化会计风险的识别和控制,有效地防范和化解银行风险已成为备家银行的共识。虽然银行会计风险不可能完全避免,但只要我们高度重视银行会计风险的防范、化解工作,加强对银行会计风险表现的研究分析,找准形成风险的症结,并从体制、制度、操作手段、监督、人员管理等各个方面积极采取有效措施,提高防范、化解银行会计风险工作水平就会使会计风险减少到最低限度,保证银行业务的稳健运行。     

银行会计风险控制存在的问题及其解决建议

加入世贸组织后,我国银行业面临着更大的挑战。会计业务作为银行的传统业务,在银行业不断开拓与创新的今天显得尤为重要。强化会计风险的识别和控制,有效地防范和化解银行风险已成为各家银行的共识。随着我国银行面临的风险日趋多样化、扩大化,如何加强银行会计风险的防范成了当前风险防范工作的重中之重。本文对这一进行探讨。     

银行会计的风险与防范

通过对当前我国银行业普遍存在的银行会计的核算风险、结算风险、联行风险、人员素质风险等会计风险表现形式的详细解剖 ,分析了产生和加大银行会计风险的原因 ,并结合当前的实际 ,提出了防范和化解银行会计风险的措施 ,这对我国防范和化解金融风险 ,应对加入WTO对我国金融业的挑战 ,具有极其重要的现实意义和理论意义。     

防范与抵御银行风险的会计对策研究

本文从会计的视角分析了我国银行经营风险形成的原因，并就防范与抵御银行风险的会计对策谈了作者的看法。作者认为我国银行会计的反映、监督与参与管理决策的职能发挥欠佳是造成银行经营风险的重要原因，现行银行会计制度未能充分体现谨慎性会计原则是引发银行经营风险的直接原因，银行会计基础工作薄弱也是导致银行经营风险的原因之一。随后作者从健全能适应商业化经营特点的管理型银行会计新体系，建立科学全面、跟踪及时的会计信息系统，改进现行银行会计制度，使之充分体现谨慎性会计原则，加强对银行风险的会计监督，构建防范银行风险的监督保障体系等方面谈了防范与抵御银行风险的会计对策     

银行会计风险防范的具体建议与对策

防范银行会计风险是一项系统工程 ,涉及到银行工作的方方面面 ,需要按照社会主义市场经济的要求 ,认真贯彻会计的谨慎性原则 ,不断建立健全各种防范机制 ,构建高效的会计风险监督保障系统 ,进一步加强银行会计信息的坡露与揭示 ,提高信息的使用价值 ,才能有效化解目前我国商业银行潜在的和现实的会计风险     

当前国有商业银行会计风险的成因及其对策

文章分析了当前银行会计风险产生的原因 ,以及防范银行会计风险的对策。并提出 ,国有商业银行应通过加强会计风险防范 ,降低金融风险 ,提高经营效益 ,为国家的金融安全及地方的经济建设创造一个良好的金融环境。     

商业银行会计结算风险及其防范措施探析

银行会计结算风险的防范是一项长期、复杂、艰巨的工作。近几年商业银行违规违法案件频繁发生，大案、要素不断。随着银行业务的发展和新支付结算工具的应用，新的鳍算风险必然不断产生。因此，加强银行会计结算风险的防范是当前商业银行经营风险防范的重中之重。基于此本文将对银行会计结算风险的相关问题进行分析探讨。     

论河北省农业和农村产业结构的调整与优化

我国加入WTO后，农产品市场逐步开放，农业发展将面临更加激烈的竞争，农业中的矛盾与城乡居民收入、消费、就业结构变动结合在一起，已成为制约新阶段农业和农村经济发展的主要问题。本通过对河北省农业和农村产业结构存在问题及产业结构调整面监障碍的分析，提出了新阶段河北省农业和农村产业结构高速的思路与措施。     

Information And Communication Technology And The Measurement Of Volume Output And Final Demand - A Five-Country Study

Information and communication technology (ICT) products have undergone rapid technical change. Where quality improvements occur, they should be reflected in official price and quantity indices, otherwise there is a tendency to over-estimate price movements and under-estimate volume changes of ICT products. Statistical offices deal with this issue but the degree and nature of quality-adjustment of price indices of ICT products varies considerably between OECD countries. The present study simulates measurement effects on key economic variables (real output, private final consumption, government expenditure, investment, exports and imports) and productivity, under the assumption that the price indices of ICT products are fully quality-adjusted. The paper draws on a large selection of empirical studies to identify differences between quality-adjusted and unadjusted price changes and uses detailed information from input-output tables to assess their weights in final demand. Effects on GDP and its components are quantified for five selected OECD countries.     

Computers And Growth

The purpose of this paper is to describe the impact of investment in computers on the growth of the U.S. economy. The economic literature on computers is relatively rich in information on the decline in computer prices and the growth of computer investment. Constant quality price indices for computers have been included in the U.S. National Income and Product Accounts (NIPA) since 1986. These indices employ state of the art methodology to capture the rapid evolution of computer technology.

While the annual inflation rate for overall investment has been 3.66 percent for the period 1958 to 1992, computer prices have declined by 19.13 percent per year! Similarly, overall investment grew at 3.82 percent, while investment in computers increased at an astounding 44.34 percent! These familiar facts describe growth in the output of computers. The objective of this paper is to complete the picture by analyzing the growth of computer services as inputs.

In a pioneering paper Bresnahan (1986) has focused on pecuniary externalities arising from the rapid decline in computer prices. Griliches (1992, 1994) has emphasized the distinction between pecuniary and nonpecuniary externalities in the impact of computer investment on growth. This paper is limited to pecuniary externalities or the impact of reductions in computer prices on the substitution of computer services for other inputs. As Griliches (1992) points out, this is an essential first step in identifying nonpecuniary externalities or ‘spill-overs’ through the impact of a decline in computer prices on productivity growth. ^{* *}Brynjolfsson (1993) has proveded a detailed survey of studies of nonpecuniary externalities or ‘spill overs’. Recent studies include those of Brynjolfsson and Hitt (1994a, 1994b) and Lichtenberg (1993).

In two important papers Stephen D. Oliner (1993, 1994) has introduced a model of computer technology that greatly facilitates the measurement of computer services as inputs. In this paper we estimate computer stocks and flows of computer services for all forms of computer investment included in NIPA. We construct estimates of computer services parallel to NIPA data on computer investment by combining these data with information on computer inventories. For example, the International Data Corporation (IDC) Census of Computer Processors includes an annual inventory of processors in the U.S.

In Section 1 we present data on investment in computers and constant quality price indices from NIPA. These data incorporate important innovations in modeling computer technology stemming from a joint study by IBM and the Bureau of Economic Analysis (BEA) completed in 1985. This study utilized a ‘hedonic’ methodology for constructing an econometric model of computer prices that accurately reflects rapid changes in computer technology. This methodology generates an index of computer prices that holds the quality of computers constant.

In Section 2 we present the model of computer services originated by Oliner (1993,1994). This differs in important respects from the model of capital services used in the previous studies of U.S. economic growth surveyed by Jorgenson (1989,1990). The model employed in previous studies is based on the decline in productive capacity with the chronological age of a capital good. Oliner assumes that computers maintain their productive capacity until they are retired. Decline in productive capacity occurs only through removal of used computers from the inventory through retirement.

In Section 3 we construct estimates of stocks of computers that incorporate IDC data on computer inventories and derive the implied flow of computer services. While output of computer investments has grown very rapidly, the input of computer services has grown even faster. The price of these services has declined at 23.22 percent per year over the period 1958 to 1992, while the input of these services has grown at 52.82 percent! This is prima facie evidence of an important role for computer price declines as a source of pecuniary externalities.

In Section 4 we combine computer services with the services of other types of capital to produce a measure of capital input into the U.S. economy. We link this with labor input to obtain the contributions of both inputs to U.S. economic growth, arriving at the growth of productivity as a residual. We find that the contribution of computer services to input into the U.S. economy is far more important than the contribution of computer investments to output. This is a significant step toward resolution of the Solow paradox: ‘We see computers everywhere except in the productivity statistics. ^{* *}Robert M. Solow, quoted by Brynjolfsson (1993). Declines in computer prices generate very sizable pecuniary externalities through the substitution of computer services for other inputs. By contrast Solow focuses on nonpecuniary externalities that would appear as productivity growth.

In Section 5 we conclude that information on inventories of computers is critical in quantifying the role of computer services as inputs. The constant quality price indices for computers incorporated into NIPA are also essential. A price index for computers that reflects only general trends in inflation would result in a highly distorted perspective on the growth of GDP and capital services, especially during the past decade. To capture the contribution of all forms of investment to U.S. economic growth, similar price indices should be included in NIPA for capital goods with rapidly evolving technologies, as proposed by Gordon (1990).

The long term goal should be a unified system of income. product, and wealth accounts, like that proposed by Laurits Christensen and Jorgenson (1973) and Jorgenson (1980). This incorporates capital stocks, capital services, and their prices. Achieving this goal will necessitate much greater elaboration of the accounting system described in Section 3. These accounts would incorporate data on prices and quantities of investment, stocks of assets, and capital services for all forms of capital employed in the U.S. economy.     

山西农产品流通和市场建设分析与模式构建

本文通过对山西农产品供需情况与市场结构的分析 ,指出了山西现有农产品流通体系的特点 ,对其运行过程中存在的问题和发展趋势作了实际评估和判断 ,提出了企业化的市场建设是山西流通市场建设的必然选择 ,公司(流通企业 ) +基地 +农户才能实现大生产与大市场的对接 ,并提出了这种模式建立的具体措施和策略。     

对以色列经贸市场的分析与探讨

从中国公司的认知角度出发,对以色列的经济状况、中以经贸关系和劳务合作等行业进行分析和探索.对未来两国经贸发展的展望,作为我国企业到以色列开展经贸业务的参考.     

对以色列经贸市场的分析与探讨

从中国公司的认知角度出发,时以色列的经济状况、中以经贸关系和劳务合作等行业进行分析和探索,对未来两国经贸发展的展望,作为我国企业到以色列开展经贸业务的参考.     

Marshallian Externalities And The Emergence And Spatial Stability Of Technological Enclaves *

Technological dualism often is found to be associated with the geographical clustering of firms that use the same techniques. To shed further light on these localization phenomena, we analyze the long-run dynamic behavior of a system in which firms' choices among alternative production methods (each of which requires a technique-specific input) are influenced by both firm-specific random shocks and Marshallian ‘industrial neighborhood’ effects. The latter are local factor market externalities that tend to lower the relative marginal costs d those inputs that are used most extensively in the immediate locale. The model developed here focuses on labor market externalities affecting the supply conditions for workers with technology-specific skills, and their effect on the choices made by producers at various sites whose choice of technique is subject to periodic revisions. A special structure familiar in the applied theory of Markov random fields, the stochastic Ising model. provides a reduced-form representation of this dynamic spatial system. The general properties of models of this type and their application in economics are considered. Discrete time numerical simulations of the behavior of an ensemble of firms (located at the nodes of a finite lattice formed on a two-dimensional (orus) shows that positive neighborhood externalities effects do not necessarily result in the uniquitous diffusion of one of the two available technologies. Instead. this system exhibits a spatially localized form of ‘technological dualism," in which at least two technological enclaves emerge and undergo path-dependent evolution. The temporal durations of these spatial patterns in technology adoption are affected by parameters of the Ising model that can be given a straightforward economic interpretation     

Habits And Durability In Consumption And The Effects Of Exchange Rate Policies

The effects of exchange rate policies are worked out in a model in which consumption goods are durable, and money enters the utility function. The interaction of habits and durability results in a non-monotonic adjustment of consumption expenditures, and the current account. As money does not exhibit durability, its dynamics are montonic, and determined mainly by habits effects. Hence, an increase in the rate of depreciation of the domestic currency will very likely lead to a nomonotonic adjustment of consumption and the current account, while the adjustment of real money holdings will be monotonic [F31, F32, F41]     

Extraneous Alternatives And Strategy-Proofness

It is well known that the Gibbard–Satterthwaite theorem cannot be circumvented by adding extraneous alternatives that are included in the individual preference information but are never selected. We generalize this by proving that, for any domain on which every strategy-proof rule is dictatorial, the addition of extraneous alternatives will not permit the construction of a non-dictatorial and strategy-proof rule if the new domain is a product set. We show how this result, and our other theorem, can be applied to seven families of social choice situations, including those in which more than one alternative is selected.