建设一支高素质的央行领导干部队伍

中国人民银行作为中央银行，担负着稳定币值，加强金融监管，防范和化解金融风险，保持金融业的安全、高效、稳健运行的重要职责。党的金融路线、方针、政策能否得到全面贯彻落实，各项金融工作任务能否圆满完成，群众的积极性、创造性能否得到充分调动，关键在各级领导班子的核心作用发挥得如何。     

建设一支高素质的金融队伍

国庆前夕,中共十五届六中全会胜利闭幕了.党的十五届六中全会高举邓小平理论的伟大旗帜,以“三个代表“重要思想为指导,实事求是地分析了新时期党的作风建设的形势和任务,作出了改进党的作风建设的决定,明确提出了党的作风建设的指导思想、核心问题、重点内容和落实措施.……     

建设一支高素质的人才队伍

建设一支高素质的人才队伍是做好央行工作的重要保证 职能调整后,人民银行要进一步强化制定和执行货币政策的职能,维护金融稳定,改善金融服务。人民银行的视野更宽、职责更重、任务更艰巨了,对人才队伍素质的要求也更高了。能否履行好人民银     

加快投资银行独立董事制度建设

独立董事有利于弥补监事会外部监督的不足,投资银行的特殊性决定了投资银行更需要建立独立董事制度,维护中小股东和客户等利益相关者的利益：对已上市投资银行独董制度执行情况进行分析,有助于研讨投资银行独立董事制度的专门法规,明确独立董事的遴选方式、任职资格与条件、激励与约束机制,加强独立董事的独立性和执业水平等针对性措施,完善投行独立董事制度。     

独立董事的质疑

自从2001年8月16日中国证监会发布了《关于在上市公司建立独立董事制度的指导意见》以来,独立董事制度一直都是法学界关注的焦点。本文主要从独立董事制度的固有缺陷,并讨论其在中国设立的非必要性及解决方案。     

如何建设一支高素质的项目经理队伍

本通过对商业银行项目经理制的建立，从项目经理的选配、培训、考核、奖惩，论证了新的用人机制及企业化建设等问题。     

董事责任保险的法律考察

董事责任保险是为公司董事或高级管理人员职业责任提供的一种补偿性保险。对我国上市公司而言,董事责任保险既是对董事及高管人员利益的保障,也可帮助股东监督经营者的行为,对完善上市公司治理结构亦具有积极意义。然而,根据我国目前的董事民事责任制度、证券民事赔偿制度以及诉讼费用制度,董事责任保险并无大多发展空间。为充分发挥董事责任保险的价值,我国在引入董事责任保险制度时,有必要同步完善证券民事诉讼机制,合理设计董事责任承保范围,规定董事适度支付保险费用,并采取期内索赔式保险。     

Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China

The roles played by independent directors (IDs) have been extensively documented, but the question of how they are appointed remains insufficiently explored. We found that the likelihood of IDs being appointed was higher when they were professionally affiliated with the departing IDs, and this effect was more pronounced when either the predecessor had a compliant voting record or held more directorships in other firms controlled by insiders in the focal firm. The appointment of affiliated IDs who colluded with insiders through predecessors is positively associated with fewer dissenting votes, more related-party transactions, and more severe violations. The effect was stronger for firms that had higher concentrated ownership and were located in areas with a weak institutional environment. Our research showed that predecessors with low independence helps establish a reciprocity norm between affiliated successors and insiders, leading to weak board monitoring.     

The reflective accountant: towards a new model for professional development

The accounting profession in recent times has been under intense scrutiny. Questions have been raised about, among other things, the right of the profession to regulate its activities, the behaviour of accounting firms and the usefulness of accounting information, a situation that would seem to indicate the existence of a crisis. This paper argues that the present crisis facing the accounting profession can be attributed to the inability of the tradional (technical rationality) model for professional development to cope with the new demands placed on the modern accounting profession which is characterized by professional pluralism. The paper proposes an alternative model for professional development based on the concept of the ‘reflective practitioner’. It is argued that the proposed model would equip accounting professionals with a degree of flexibility which is considered essential in carrying out their functions in a changing environment.     

The importance of informal professional networks in developing a proactive organizational culture: a public value perspective

Public value theory was used by the authors to investigate informal professional networks, perceived discretionary power, and the organizational culture that forms in physical asset management organizations. The results, from a structural equation model, indicated that informal professional networks are positively associated with higher discretionary power and a proactive asset maintenance organizational culture. In the absence of public managers promoting public value, professionals use their informal networks as a source of power to be proactive and contribute to asset reliability and public safety (public value).     

The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting

This paper describes an interactive professional learning experience (IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, but did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience.     

论构建和谐社会的制度建设

和谐社会作为建设中追求的一种现实社会目标,并不意味着能够完全消除社会矛盾和社会问题,但它有一种能够不断解决矛盾和化解冲突的机制,以及一系列在矛盾中仍能保持和谐与快速发展的制度。参与者利益上的博弈要求建立相关制度来保证和谐状态的达成。因此,构建和谐社会要求坚持科学发展观的指导,从多方面加强所需制度的建设与完善。     

浅议债券交易类帐户考核指标体系的设立

该文认为目前国内金融机构债券交易类帐户设置的考核指标体系普遍存在不全面或者不合理的问题;外资金融机构债券交易类帐户的考核方法虽然有值得借鉴的地方,但仍需要结合我国的实际情况辩证地吸收,才能制定出适合国情而又合理有效的考核方法。最后文章针对不同类型、不同考核要求的金融机构分别提出相应可行的考核办法。     

构建和谐社会 改革社会保障统计

社会保障与和谐社会的正相关关系,决定了在构建社会主义和谐社会的过程中必须高度重视社会保障统计建设.因此,建议从以下几方面来改革和完善社会保障统计体系:建立社会保障统计风险控制机制和预警机制;构建科学的社会保障统计指标体系;建立既与国际接轨又具有中国特色的统计标准体系;改革统计调查方法,推进信息化建设;强化社会保障统计分析,等等.     

建立完善的应用写作教学体系之探讨

为了有效提高应用写作教学质量,培养学生的应用写作能力,适应社会的需要,有必要对应用写作教学体系进行改革。其主要内容是:建立应用性与应试性相结合的教学体系;确立强化文体训练,精讲多练的教学原则;形成以应用写作为核心,综合性训练相辅助的写作素质培养环境。     

从落地应用层面构建区块链信用信息交易系统

区块链能够以数据交易作为切入点,赋能信用信息系统从信息互联向价值互联变革.现有信用信息系统缺乏足够数据覆盖和有效数据共享,缺乏可靠技术平台支撑,而区块链技术可以提供安全可信的数据协同和价值交易,其中区块链技术嵌入信用数据交易的实际适用问题至关重要.分析信用信息交易中区块链真实落地所面临的现实困难,提出搭建部分业务中心化...