对我国商业银行业务创新的探讨

电子货币与网络银行对商业银行表内业务和表外业务创新，以及金融电子商务的开发产生重大影响。目前，我国商业银行的表内和表外业务发展水平不高，结构不尽合理，品种单一。因此，应抓住机遇，大力开发表内业务工具，加快我国商业银行电子化进程。     

银行跨境表外融资业务对外汇管理的影响研究

2010年以来,随着境内流动性日趋紧张,商业银行纷纷运用跨境表外融资业务帮助境内经济主体获得境外资金,套取境内外本外币利差和汇差。跨境表外融资产品的过度运用扩大了贸易信贷规模,加大了外汇净流入的压力。目前,对跨境表外融资业务的统计和监测还存在诸多问题,不利于外汇管理部门对外汇收支形势的研判。本文在对商业银行跨境表外融资业务发展现状和特点进行总结的基础上,梳理出商业银行跨境表外创新对外汇收支影响的若干问题,最后提出相关政策建议。     

我国商业银行表外业务会计核算方式的探讨

大力发展表外业务是当前我国商业银行发展的新趋势,也是商业银行新的利润增长点和业务创新基地.与传统的资产负债表内业务相比,表外业务发展不规范、核算不健全、风险性高等特点突出.本文主要分析了当前我国商业银行表外业务会计核算方面存在的问题,并结合国内外新的法律法规,对表外业务会计核算提出一些建议.     

我国商业银行表外业务会计核算方式探讨

大力发展表外业务是当前我国商业银行发展的新趋势,也是商业银行新的利润增长点和业务创新基地.与传统的资产负债表内业务相比,表外业务发展不规范、核算不健全、风险高等特点突出.本文主要分析了当前我国商业银行表外业务会计核算方面存在的问题,结合国内外新的法律法规,对规范表外业务会计核算提出一些建议.     

银行服务:差距及对策

我国商业银行表内表外业务创新同国外商业银行比较，存在巨大的差距，具体表现如下：     

关于银行表外业务会计核算的思考

目前表外业务成为我国商业银行金融创新的途径之一,成为盈利新的增长点,由于表外风险不能在表内全面反映,因此,监管部门需加强针对表外业务规范化管理,本文从表外业务的会计核算角度,讨论了商业银行表外业务核算中遇到的问题,并提出了完善表外业务会计政策的建议,以供同业财务人员进一步讨论。     

创新是基层商业银行不竭动力

一、业务创新 1、公司金融业务。要尽快实现表内表外业务并举，突出集约化、高附加值的业务创新，以中间业务为突破口，增加效益收入，进一步拓展系统性大客户的内部资金结算、代理保险、代签汇票等中间业务，开办项目融资、企业财务顾问、资产管理等商业银行业务，     

商业银行表外业务会计核算探究

随着我国金融改革加速推进,商业银行表外业务品种不断创新且规模快速增长,成为新的盈利增长点。表外业务是金融改革和创新的产物,对促进经济发展有着积极的意义,但也潜在不容忽视的风险,需要进行全面客观的会计确认、计量和报告。本文对表外业务的会计核算现状及存在问题进行分析,并提出相应的对策思考。     

商业银行表外业务会计核算探究

随着我国金融改革加速推进,商业银行表外业务品种不断创新且规模快速增长,成为新的盈利增长点。表外业务是金融改革和创新的产物,对促进经济发展有着积极的意义,但也潜在不容忽视的风险,需要进行全面客观的会计确认、计量和报告。本文对表外业务的会计核算现状及存在问题进行分析,并提出相应的对策思考。     

浅析商业银行表外业务潜在风险、成因及对策

商业银行（以下称银行）表外业务因受投资回报率高因素影响使其资金“表外化”趋势持续加剧,主要表现为银行表外业务、表外融资“双膨胀”。而银行管理缺失、客户违约、资金链断裂等因素不可避免影响其资产负债表内业务,银行表外业务可能向表内传递,存在内部收益转移和交叉补贴等行为,因此,表外业务风险值得关注,监管亟待加强。     

The Impacts of LBOs on the Performance of Acquired Firms: The French Case

This paper investigates the financial characteristics and changes in performance of French companies involved in a leveraged buy–out. The empirical study covers a sample of 161 MBOs in France from 1988 to 1994. The acquired firms outperform their counterparts in the same sector of activity before and after the buy–out. However, unlike findings concerning LBOs in the USA and the UK, the performance of French firms falls after the operation is completed. This downturn in performance seems to be less detrimental to former subsidiaries of groups than to former family businesses.     

特定非金融业反洗钱探析

特定非金融业与金融业一样必须承担相应的反洗钱职责,与金融业相比,目前特定非金融业的反洗钱实践还相对欠缺.本文在对特定非金融业的洗钱反洗钱职责进行剖析的基础上,分析了FATF组织对特定非金融业反洗钱的标准及其国际实践情况,提出了我国特定非金融业开展反洗钱工作的步骤和建议.     

解决小微企业融资难的保险路径研究

小微企业融资难的一个重要原因是信用不足。引入保险机制在小微企业与金融机构之间架起一座桥梁,可有效缓解其融资困境。通过对小微企业融资难的现状进行分析,阐述了小微企业贷款保险的意义、模式和问题,并提出相关建议。     

区域性股权市场服务小微企业的实践与探索

区域性股权市场作为我国多层次资本市场的重要组成部分,可以为中小微企业提供以股权融资为核心的综合金融服务,为地方政府扶持中小微企业政策提供平台,在服务地方中小微企业方面发挥着不可或缺的作用。近十年来,各区域性股权市场已在拓宽融资渠道、促进改制升级、支持科创企业发展、服务基层金融工程、协助政策实施等方面积累了丰富的实践经验。后续仍应通过政策引导和制度创新,充分发挥区域性股权市场的功能作用,畅通其与更高层次资本市场间的有机联系机制,适时启动改革创新试点,并营造良好的市场发展环境,多措并举推动区域性股权市场不断走向成熟和完善,为小微企业发展和经济转型升级做出更大贡献。     

宜宾小企业公司治理现状及对策分析

研究发现宜宾小企业内部治理结构不合理以及外部治理结构的缺失消减了企业应有的价值增长.因此,改造宜宾小企业的内部治理结构,培育形成有效的外部治理结构,让内部治理机制和外部治理机制联动,从满足公司利益相关者利益的角度,制定公司价值增长战略,根据公司价值驱动因素,不断地进行技术创新和管理制度创新,优化价值创造链,形成可持续的核心竞争能力,方可实现宜宾小企业的价值包容性增长.     

Can banks monitor small business borrowers effectively using hard information?

We investigate whether banks rely on hard information to monitor small business borrowers and to what extent hard information is credible. Using Japanese firm-level data, we show that banks reduce the amount of lending to defaulting firms if the firms are financially distressed and suffer operating losses. In contrast, banks do not significantly reduce the amount of lending to defaulting firms with low levels of leverage and high profitability. This implies that banks mitigate type II errors if they receive default signals using the hard information of informationally opaque small businesses.     

我国商业银行业务准入制度的若干问题与对策

我国银行法制对于银行业务的准入问题给予了高度关注,由于立法、监管等方面的原因,现有的业务准入制度在金融许可证、外汇业务审批、保险代理、基金托管等方面还存在诸多问题.本文在分析存在问题的基础上,对于今后制度健全提出了具体建议.     

The Effects of Private Investments in Public Equity on R&D Investment in Small and Medium-Size Enterprises

This paper provides evidence that small and medium-size enterprises (SMEs) use a portion of private investments in public equity (PIPEs) for current research and development (R&D) investment, hold the rest in liquidity reserves such as cash assets and working capital, and ultimately use these reserves to smooth R&D investment. That is, PIPEs may have a direct effect on R&D investment and an indirect or smoothing effect using liquidity reserves. This paper also shows that innovative SMEs such as venture businesses, inno-biz firms, and management innovative firms are more likely to use PIPEs for R&D investment than are noninnovative SMEs. The implications of this paper are that PIPEs can be used as an important source of external financing to fund R&D investment and can be particularly valuable for R&D investment in innovative SMEs.     

Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&FBovespa,tamanho e independência do conselho de administração

The study aimed to analyze between families of different economic sectors of the BM&FBovespa Brazilian companies are those listed in different levels of governance, boards of smaller and independent directors had a better quality of accounting information. Quantitative research conducted with 96 family companies. To analyze the quality of information, we used four characteristics: (Bushman et al., 2004) persistence of the results and cash flow (Dechow e Schrand, 2004), conservatism (Ball e Shivakumar, 2005) and opportunity; relevance (Ohlson, 1995). In relation to corporate governance, it is concluded that the adoption of different levels of governance BM&FBovespa and greater independence of the board influence to greater persistence, conservatism, opportunism and relevance of accounting information occurs. However, it was not possible to conclude that the size of the board influences the quality of accounting information.     

小微企业会计电算化存在的问题及对策

随着信息化时代的到来,计算机成为了最为快捷有效的信息处理工具,许多大型企业的会计工作已经走向了现代化的进程,但大多数中小企业在会计电算化的实施和应用方面却存在众多问题,特别是在西部欠发达地区。为此,深入分析我国西部地区中小企业会计电算化发展中存在的问题,在此基础上,提出加快西部中小企业会计电算化的对策建议。