对商业银行开展集中稽核的探讨

随着商业银行经营管理体制改革的不断深入，会计管理集中、核算数据后台集中、风险集中的发展趋势，使原有的分散稽核模式已不能适应当前集约化经营、管理的发展需要，会计稽核工作应及时探索建立统一会计稽核模式，把实现会计稽核集中管理作为稽核工作的发展目标。是本文探讨的主要问题。     

银行会计事后监督系统的设计

随着金融业务的迅速发展，依靠手工进行金融业务稽核、监控的传统方式已不能满足快速增长的业务需求，使用计算机系统对金融业务进行复查、稽核已成为金融信息化的重要组成部分。根据中国人民银行关于加强会计管理的有关文件，及银行内部的会计事后监督实施细则，我们设计开发了会计事后监督业务系统，此系统的成功投产，极大提高了银行对业务的稽核与监控能力。     

改进商业银行会计稽核管理的思考

商业银行的会计稽核是稽查和复核的简称。推行会计稽核，是规范会计业务操作，保障会计核算质量，防范会计业务操作风险的重要保证。银行会计稽核从20世纪90年代初的手工稽核开始，经历集中稽核．前移稽桉。并开始了缩徽系统与计算机自动稽核。由于各商业银行已经完成统一全行核算平台，账务数据集中翻总行，加之风险体制改革的推行，现行的集中稽核或前移稽核都已不能适应现代商业银行的管理要求，亟需改进和提高。[编者按]     

会计稽核职能探讨

会计稽核的职能是什么?不少同志说会计稽核就是堵漏,有人形象地把会计稽核喻为“消防队员”.这些看法都是不全面的.现代会计已发展到同现代化管理技术相结合,构成计划、管理、核算、分析的现代会计系统.从而更有效地对企业进行经营管理,以达到提高经济效益的目的.在农业银行内部设立会计稽核,正是顺应了现代化管理的需要,是农业银行经营管理工作的一项改革.会计稽核的职能,是对农业银行的全部经济活动进行“控制和观念总结”.堵漏,只不过是其职能中的一个细节而已.     

联行凭证数据传输系统实现

为了解决我行会计管理职能分散,会计核算管理不统一的问题,提高工商银行集约化经营管理水平和工作效率,充分发挥会计综合核算管理的职能作用,总行制定了统一会计管理的实施方案。各地市相应成立了会计核算中心,其业务中的联行业务采取“统一领导,分级管理,集中监督,分别核算”的管理体制予以集中,由核算中心办理辖区内全国联行核算业务。但是,凭证传递方式的落后制约了电子汇兑业务的时效性,为此,我们对联行数据的传输方式进行了探索。一、业务需求的提出联行业务集中后,采用联行往帐凭证与资金清算凭证通过系统内票据交换同步…     

对商业银行会计稽核工作的思考

会计风险是商业银行面临的风险之一,近年来,商业银行会计风险不断显现并日趋加大,在一定程度上制约了业务的发展和效益的提高。本文阐述了商业银行稽核工作的作用,对稽核工作存在的问题进行了探讨,提出了改进商业银行会计稽核工作若干措施。     

全面稽核应注重实效性

全面稽核应注重实效性省中行稽核处全面稽核是上级行对下级行的经营和管理进行现场周期性的比较全面的监督。全面稽核在我行尚处于试行阶段。通过近两年的试行，收到了一定的效果，对完善基层行内部管理，规范业务操作起到了促进作用，全面稽核百分考评试行办法的制定也对...     

傅晓阳:优化IT资源,推进应用系统发展

构建先进科技管理体系是我行大集中后的主要工作 根据我行"科技兴行"战略部署及"十五"科技发展规划,我行2001～2002年的主要工作围绕集中、统一、规范的IT发展主线,进行了IT资源的整合、控制、集中与组织架构的创新.福建兴业在2001年底完成全行数据大集中工程之后,2002年主要围绕完善与深化数据集中开展各项工作,具体包括组织管理创新、基础实体环境与安全建设、应用平台控制与整合等方面.     

加强网络建设拓展增值业务

近年来，随着农行金融电子化建设的飞速发展，计算机应用已渗透到业务经营和管理的各个领域，特别是农行企业网络建成以来，各业务应用系统和管理系统已从微机化发展为网络化，业务数据和管理信息也由分散走向集中，为适应这种变化的需要，近几年来，我行科技工作以建设一个安全，稳定，先进的网络为中心，积极探索，大胆创新，依靠分行信息科技部的大力支持和地方电信部门的密切配合，以较少的投入，较短的时间建成IP宽带网络，同时不断完善网络功能，灵活响应市场需求，为业务经营和市场开拓提供了有力支撑，回顾这几年我行网络建设方面的工作，我们主要有以下四方面的体会。     

对集中稽核功效作用的认识

集中稽核改变了以往稽核工作落实不到位的局面,提高风险控制能力,稽核的独立性更强,更客观真实反映会计事项,规范前台会计核算处理.大量凭证规范性审核任务由系统、集中稽核点集中完成,稽核人员独立于被稽核单位和人员,能够超脱于被稽核对象来监督会计事项的处理有效保证了稽核结果的客观性和公正性,具有分散稽核所不具有的独立性和威慑力.     

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.