银行监控设备莫成摆设

编辑同志: 时下,各金融机构营业网点在加强内控制度建设,防范内外风险方面下了很大功夫,特别是在硬件方面,加装了不锈钢防护栏,配置了电视监控设备,在一定程度上减少了风险隐患,维护了金融机构自身的形象和广大群众的利益,赢得了社会各界的赞誉.     

屋外的呐喊

曾经,伟大的鲁迅先生发出了铁屋中的呐喊,让小民们明白了自己的处境,也唤醒了一代人。而今在和谐社会,或许是社会进步了,或许市场经济让智者们更聪明了,发自屋里的呐喊越来越少,越来     

新会计准则下对资产减值若干问题的探讨

2006年,财政部正式颁布了新企业会计准则。顺应了我国市场经济发展的要求,实现了与国际惯例的趋同,首次推出了《会计准则第8号——资产减值》,建立健全了资产减值会计体系,规范了资产减值行为,统一了资产减值会计核算。     

预算绩效管理与财政管理改革创新——对话江苏省苏州市财政局副局长黄济美

近十年来,苏州市财政局积极开展财政预算绩效管理工作,从参与江苏省财政厅全省义务教育财政支出绩效评价试点开始,走出了一条"理念培训与实践同步推进,制度设计与前瞻探索共引领,整体设计与重点实施相结合"的预算绩效管理道路,有效地提升了预算管理的科学化、精细化水平,提高了财政资金的使用效益,增强了绩效理念,健全了评价制度,创新了评价机制,拓展了评价范围,深化了评价内涵,完善了评价方式和方法,强化了评价结果应用,促进了政府     

小窗口，大民生——好作风造就好“门面”——人社系统窗口单位作风建设专项行动纪实

从年初启动至今的人社部窗口单位作风建设专项行动（以下简称专项行动）已接近尾声,历时10个月,专项行动可以说是给全系统窗口单位进行了一次“大洗澡”。从取得的效果看,一方面,办事群众感到在人社窗口单位办亨少跑路了,不卡壳了,服务场所更加人性化了,服务方式更加亲民了,服务平台更加多样化了,服务更加周到便捷了,工作人员的态度也更亲切了,各种惠民政策能更好地落地了。另一方面,人社窗口单位的自身建设也得到了明显加强。     

民生财政铸就幸福民生——河北省平泉县公共财政造福百姓生活侧记

<正>街道变宽了,路灯变亮了,绿地变多了,河水变清了,天空变蓝了,百姓变富了,……如今,走进河北省平泉县,会发现一座座高楼拔地而起,一个个产业园区竞相亮相,一道道橡胶坝蓄起了片片湖水,一幢幢农民新屋陆续入住,城乡的面貌正发生     

东营市东营区实行会计集中核算模式出现的问题及对策

<正>东营市东营区2003年6月实行了国库集中收付改革,撤销了预算单位账户,归并了财政专户,建立了国库单一账户体系,在保证各区直预算单位资金"三权"不变的前提下,实行了会计集中核算,取消了单位会计和出纳,设立了报账员,在全区范围内考选了8名优秀的会计人员,统一办理全区各预算单位的会计核算业务。通过十余年的运     

我国金融审计中存在的问题及对策

21世纪经济全球化的来临,带来了全球金融市场一体化的发展趋势,推动了我国金融业深化体制改革,加快开放的步伐,这给中国金融业带来了很大变化,增添了许多新的内容,为金融审计的未来发展方向提出了新的要求。为此,本文首先讨论了金融审计概述,接着分析了我国金融审计中存在的问题,最后研究了提高我国金融审计工作的对策。因此本文具有深刻的理论意义和广泛的实际应用。     

社保阳光行

从2007年9月27日到2008年1月7日,一场,声势浩大的“社保阳光行”活动,让数百万齐齐哈尔市老百姓开了眼界。敲锣打鼓的路演活动,妙趣横生的社保知识竞赛,异彩纷呈的社保大讲堂,平等互动的网络平台等,让老百姓了解了社保,走近了社保。社保政策从服务大厅的三尺柜台走上了街头,走进了工厂,走进了社区,走进了乡镇,走进了农村。在100天的系列宣传活动中,有3万多人迈进了养老保险安全网。     

股市黑天鹅

坊间流传一个故事,说三十年前有一个罪犯被判死刑,行刑日寸子弹出了问题,第一枪是臭弹,犯人腿软跪下了;第二枪又没响,犯人裤子湿了;第三枪还是没响,犯人实在撑不住了,说别用枪了,用刀捅行不,太吓人了。三十年后的今年,股市第一波下跌到了4500点,投资者没减仓,坚持价值投资熬住了;第二波跌破3000点,投资者;中进去抢了反弹;但第三波股市又跌了个十连阴,有投资者终于崩溃了,说别跌了,把钱没收算了,太吓人了。这是一个笑话,但相信许多投资者会后悔年初没早些减仓,以减少损失,没有减仓或抄底抄到山腰上的投资管理人也成了市场嘲笑的对象。     

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.     

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.     

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.     

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.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.