借成本控制效益分析系统创新管理手段

由于农业银行山东省分行银行业务数据的分析和利用仍然处于较低的层次,明显滞后于现代商业银行管理信息的需求,已经成为制约经营管理创新的“瓶颈”。为了改变这一现状,2001年5月,农业银行山东省分行决定加快管理信息系统建设,研究开发了成本控制效益分析系统,将滨州、东营、济宁、日照、临沂市分行作为成本控制效益分析系统的首批试点行,并于2003年9月将该系统在全省全面推广应用。一、系统模块组成成本控制效益分析系统是基于综合业务处理系统开发的,采用现代企业绩效管理的先进思想,以管理会计为主线,对银行经营管理活动的各层次、各门类…     

二级分行实行全面成本管理工作中的难点与对策

全面成本管理是商业银行运用现代管理原理和标准化技术，以动因责任成本管理为主线，对银行经营管理活动的各层次、各门类、各环节实行成本调节与机会成本抉择的现代管理方式。其基本目标是实现由单一部门管理转向全行共同管理、由事后核算转向全过程核算三个转变，降低全行营成本，提高经营效益。2000年工商银行鹤岗市分行根据省行部署进行了全面成本管理试点工作。从鹤岗市分行全面成本管理工作有许多难以逾越的障碍，实行全面成本管理的条件还不够成熟。二级分行要真正实行全面成本管理，必须以实行全面成本管理为契机，在体制和机制上按实行全面成本管理的要求，进一步深化改革，建立符合现代商业银行要求的经营管理体制。     

借成本控制系统创新管理

2001年5月，农行山东分行党委决定加快管理信息系统建设，并确定滨州、东营、济宁、日照、临沂市分行作为首批试点行。经过两年多时间的努力，财会处在分行党委的领导下，在有关处室和试点行的配合下，研究开发出了成本控制效益分析系统并组织试点，于2003年9月在全省全面推广应用。     

山东省分行成本控制效益分析系统考察报告

为推进我省农行内部业务经营考核评价体系的科学化发展进程,3月2月至7日,由省分行办公室(新产办)、财会处、公司处、科技处组成的学习考察团一行7人,赴山东省分行及其所辖的滨州市分行、临淄县支行进行了学习考察。山东省分行研发的《成本控制效益分析系统》,技术核心是通过反馈、集并、分析业务经营活动信     

打造新一代个贷管理系统

建设银行上海分行个人消费信贷业务经过近几年的快速发展，市场已初具规模。数据集中后，分行的个人消费信贷业务由总行DCC系统（核心核算业务系统）统一处理，分行DCC系统只支持个人消费贷款的会计核算，不具备信贷管理功能。随着个人消费贷款业务的迅猛发展，当前滞后的信贷管理手工操作模式已经不能满足信贷风险控制的需要，故借助科技手段实现贷后管理和风险控制的要求日益迫切。     

着力增收节支,切实降本提效——以农行重庆两江分行为例

农行重庆两江分行积极贯彻落实总、分行增收节支、"向成本宣战"工作要求,通过优化负债结构、加大优质客户营销力度、大力发展中间业务等有效手段,深入挖掘增收潜力;准确把握资金成本、财务成本、风险成本、资本成本等主要成本的管控要点,做实成本压降。今年以来,达成分行下达序时利润目标,效益指标、风险指标名列前茅,实现经营绩效的全面提升,初见增收节支成效。     

建立和完善企业成本控制系统的基本原则

是指建立和完善成本控制系统一些规范 性的、能使系统得以良好运行的一般准则,如整体性原则开放性原则、成本—效益原则等。 一、整体性原则 传统的成本控制不能适应现代管理要求的重要原因之一,就在于它长期游离于企业经营管理系统的总体之外,往往为单纯地管成本而控制成本,忽视了成本控制和那些与降低成本有直接联系的     

坚持科学发展转变经营机制强化风险管理提升效益水平

2005年,中国银行甘肃省分行工作的指导思想和总体要求是:认真贯彻总行工作会议精神,牢固树立和落实科学发展观,坚持以质量和效益为中心,加快转变经营机制、发展模式和增长方式,强化风险管理和内部控制,以人为本,精细管理,狠抓落实,从严治行,推动全行经营机制实现根本性转变,实现发展、风险、质量、效益和管理的有机统一,为三年再造一个甘肃分行和建设“精品银行“打好基础.……     

国有商业银行二级分行扁平化管理改革探讨

建立扁平管理组织体系,是国有商业银行二级分行适应市场、提高效益的必然选择.本文对国有商业银行二级分行实施扁平化管理改革需重点把握的几个问题进行了探讨.要抓住一个关键,首先实现员工思想观念"扁平";要把握竞争力、成本、效益三条原则;要处理好改革与发展、稳定、配套办法,考核机制与调动积极性,前台与后台等五个关系.     

新形势下商业银行信贷业务的创新与转型--中国工商银行深圳分行实施"专业化经营,系统化管理"的有益探索

近年来,深圳分行结合信贷经营转型和业务发展的需要,按照“专业化经营,系统化管理”要求,着重在组织体系、队伍建设、流程管理、系统建设和产品创新等方面积极推进信贷经营管理体制的转型,实现了信贷资产质量和效益在本地区的双领先,被总行授予“先进信贷管理单位”称号.     

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.