轨道交通PPP项目管理会计的研究

本文结合轨道交通PPP融资模式的自身特点,首先对轨道交通的PPP项目应用管理会计的意义进行分析,在此基础上提出管理会计应用的研究,目的在于减少轨道交通PPP项目风险,强化项目公司的内部管理,提高合作双方的内部效益.     

试论工程项目风险管理

风险管理被认为是项目管理的三大支柱之一.文章首先分析了项目风险管理的相关概念以及项目风险的特性,介绍了项目风险管理的主要方法和内容,探讨了项目风险管理的意义.并从工程项目风险管理的必要性、目标、过程、对策以及风险监控几个方面对工程项目风险管理进行了详细阐述.     

试论工程项目风险管理

风险管理被认为是项目管理的三大支柱之一。文章首先分析了项目风险管理的相关概念以及项目风险的特性，介绍了项目风险管理的主要方法和内容，探讨了项目风险管理的意义。并从工程项目风险管理的必要性、目标、过程、对策以及风险监控几个方面对工程项目风险管理进行了详细阐述.     

改善外汇服务与管理建议

(一)对现行贸易进口付汇核销管理制度进行调整,将逐笔核销改为总量核销. 1.现行"一一对应,逐笔核销"的进口核销管理转变为"总量核查,整体监管"的模式. 2.将"国际收支统计监测系统"与"中国电子口岸系统"接口链接,建立一个"交互平台",实现银行付汇数据与海关物流数据自动匹配.     

开展数据综合利用的探索

一．树立“数据为基础”工作理念根据总局外汇管理的要求，监测分析工作将成为外汇管理系统内一项重要的基础性工作，而监测分析工作需要对现有数据进行分析和综合利用。通过加强宣传培训，在全省外汇管理干部中树立“数据是基础”的工作理念，增强其对数据的敏感性。通过对数据开展分析和综合利用，不断促进监测分析工作的开展。     

商业银行运营监管系统的设计与应用

本介绍了银行业如何采用商业银行运营监管系统对前台营业数据进行分析监测、对财务费用进行管理控制，以达到加强内部管理目的的详细解决方案。     

PPP风险分析研究文献综述

PPP融资模式在国内外都得到了广泛的应用,其成功实施的关键在于对风险的分析.国外对PPP融资项目风险的研究已经形成了比较完善的体系,尤其是在风险分析的方法模型方面,已经达到了前沿的水平,并且也有了一些自己的学派.国内关于PPP融资模式风险的研究从分担关系上讲主要分为四个层次,包括对PPP项目风险量的研究;对项目风险进行单方面分配的研究;项目参与方共同分担风险的研究;项目风险管理研究.文章分析总结了上述四个层次的研究,并提出了目前研究的不足,对PPP项目风险研究具有一定的指导作用.     

电子登记簿在线登记监测系统的设计与实现

为了对各业务部门的各类登记簿实施电子化管理,实现电子登记簿在线登记、登记簿档案电子化、登记簿信息共享、登记项内容合规性自动比对以及与系统日志自动核查,中国人民银行组织开发了电子登记簿在线登记监测系统。该系统以中国人民银行内部刚络作为运行平台,与LDAP接口、Portal接口进行数据交互。设计开发建设该系统符合“数据集中、资源整合”的要求,更是提高管理效率的有效途径。     

软件开发项目的风险管理研究

风险管理作为软件项目管理中的热点研究问题,得到国内外大批学者的青睐.近年来,出现了一系列软件项目风险管理方法,在软件项目风险管理中被逐渐使用.本文介绍了软件项目风险管理的相关概念     

论林业会计工作存在的问题及对策

在林业系统大力推进会计工作,更新了会计数据处理方法、提高了会计分析水平、健全了内部管理和控制制度,让会计工作在满足企业管理的诉求上更加契合.在推进林业会计信息化的过程中却有一些阻力,对信息化工作推进的意义认识不充分,基础数据取数不精确.提高林业企业相关高管人员的观念意识,强化会计管理制度构建,提升企业中高级会计师的素质...     

税收风险管理与银行风险管理的比较分析及其启示

以债权债务关系、信用基础为起点,对税收风险管理和银行风险管理的风险性质、风险管理发展历史、风险管理理念和目标进行了比较分析,指出了税收风险管理和银行风险管理的诸多相似之处;进而提出了借鉴商业银行风险管理的成果和经验,在组织架构、量化管理技术、流程再造、风险预警、内部控制、数据质量、压力测试等方面对税收风险管理体系建设的启示。     

A LONGITUDINAL CASE STUDY OF PROFITABILITY REPORTING IN A BANK

This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted capital. The overall finding is that the Bank’s profitability reporting (particularly its product group and customer profitability) changed considerably during this seven-year period. The main factors that accountants and managers identified as influencing such changes were four external factors and two internal factors. The four external factors were changes in technology (computers and telecommunications), regulatory change, increasingly competitive global markets and a greater difficulty in attracting customers. The two internal factors were the development of new products leading to a wider product range and a changing management accounting culture. The historical and organizational context of the Bank was also critical in this process of change, and a dynamic contingency model is proposed. This longitudinal case study indicates that more changes are occurring in management accounting practices (such as profitability reporting) than the current evidence from questionnaire surveys and ‘snapshot’ case studies reveals. An area for future research that this study highlights is that although accountants and managers talk in terms of long-term planning and control, the norm is short-term management accounting solutions and managerial reaction to new external developments.     

中国上市公司内部控制指数研究

本文基于内部控制目标的实现程度设计内部控制指数,旨在定量化地反映我国上市公司的内部控制水平和风险管控能力。内部控制指数由五大目标指数形成的内部控制基本指数和内部控制修正指数构成。同时,本文运用2009年我国A股上市公司的数据计算上市公司的内部控制指数,并对其进行实证分析与稳健性检验。     

Incorporating Enterprise Risk Management Into the Curriculum: The Delta Air Lines Case Study

This article describes a group project that was designed and implemented in an MBA-level corporate risk management class. The primary objective of this project is to integrate the concepts of enterprise risk management into the graduate-level risk management and insurance curriculum. This project combines both traditional and innovative risk management techniques into one semester-long group case study. The Delta Air Lines case study was divided into three segments to focus on three distinct objectives. The first component, identification of Delta's horizon risks, is designed to spur creative thinking among the groups. The second component, analysis of workers' compensation claims, is a very traditional risk management exercise in risk evaluation designed to utilize traditional statistical analysis techniques (specifically, trending). The third component is estimating both total loss distributions and layers of loss due to airline crashes for potential capital market risk financing alternatives. This component involves more innovative financial risk management techniques (i.e., distribution fitting and simulation analysis). The objective is to familiarize students with the current techniques being used to evaluate risks that are currently (or potentially) being securitized in the capital markets.     

Communication and control in outsourced IS development projects: Mapping to COBIT domains

Internal control over information technology (IT control) in complex outsourced information system development (ISD) projects is an ambiguous and sensitive issue. In this study we bring together Information Systems and Accounting perspectives to investigate how internal controls are incorporated into existing communication practices in outsourced ISD projects. The paper proposes that tools used for client-vendor communication are capable of supporting some of the IT control functions governed by the COBIT framework. In addition, it analyzes the influence of project complexity on the performance of communication tools as informal IT controls. Perceptual field data for the analysis were collected from project managers through an online survey instrument.The findings suggest that control objectives and types of project complexity are each supported by different communication tools. The level of support varies across communication tools categories and control objectives. Early analysis of a project's complexity can help with selection of communication tools which reinforce project support of control objectives while improving communication between client and vendor.     

Internal loss data collection implementation: evidence from a large UK financial institution

The paper conducts a critical analysis of internal loss data collection implementation in a UK financial institution. We use elite semi-structured interviews, with a sample of 15 operational risk consultants from a leading international financial institution. Using content analysis, the data covers a wide range of business areas, with particular attention drawn towards the development of internal loss collection and operational risk management. The results suggest that the development of operational risk management as a function stems from external compliance (Basel II) and the internal pressure to add value to the business portfolio. This need for compliance was augmented as a driver of internal loss data collection; however, participants also recognised that the function of loss data collection is a tool of solid internal risk management and enhances managerial decision-making. The research also highlights the problems in cleansing data in order to ensure that all information implemented in the capital allocation model is valid and reliable.     

New Risk-Based Capital Standards in the European Union: A Proposal Based on Empirical Data

In response to criticism concerning the current solvency system, the European Commission is developing new rules for insurance companies operating in the member states of the European Union (EU). Under this so-called Solvency II concept, an insurer is allowed to verify its solvency by using an internal risk management model previously approved by the regulatory authority. In this article we develop such an internal risk management approach for property-liability insurers that is based on dynamic financial analysis (DFA). The proposed concept uses a simulation technique and models the central risk factors from the investment and underwriting areas of an insurance company. On the basis of the data provided by a German insurer, the ruin probabilities under different scenarios and varying planning horizons are calculated.     

商业银行业务运行风险集中监控模式分析

近年来,我国商业银行在业务运行过程中产生的损失事件日益繁多,且多为内部因素形成,其损害更隐蔽、更常见,破坏力也更大。本文以工商银行江西省分行实施全省集中监控运行风险为例,深入剖析了业务运行风险理论基础和运行风险发生机理,探讨了业务运行风险省行级集中监控模式的应用对象、实施路径、管理流程以及进一步推进风险集中监控纵深发展的措施。为了深入推进业务运行风险集中监控模式,应当进一步树立风险管理全局意识,加快风险分级管理机制及风险评估机制建设,加强监控队伍建设。     

Project selection based on intellectual capital scorecards

In this paper we present a tool for the selection of a project portfolio in knowledge intensive organizations. Standard methods mostly focus on project selection on the basis of expected returns. In many cases other strategic factors are important such as customer satisfaction, innovation capacity, and development of best practices. These factors should be considered in their interdependence during the process of project selection. Here the point of departure is the intellectual capital scorecard in which the indicators are periodically measured against a target. The scores constitute the input of a programming model. From the optimal portfolio computed, clear objectives for management can be derived. The method is illustrated in an industrial case study. Copyright © 2005 John Wiley & Sons, Ltd.     

Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process

This paper presents a framework for proactive and intelligent continuous control monitoring (CCM) that helps management gain higher assurance over business processes and alleviate information overload. We adopt a design science approach towards systematically developing CCM artifacts, including operation and internal control violation display and multidimensional anomaly detection. We illustrate the design with an implementation project whereby a CPA firm, the firm's healthcare sector client, and the research team work together to improve the assurance provided by payroll reviews. This study contributes to the CCM literature by envisioning that interactive data visualization and machine learning technologies can alleviate information overload for management in CCM. Second, we provide real-world evidence on the improvement brought to economic and behavioral aspects of the control monitoring process compared to the traditional approach. We show that emerging technologies substantially improve the efficiency and effectiveness of risk assessment, anomaly detection, and loss prevention. We also contribute to control monitoring practice by providing guidance on artifact development and application for practitioners to follow.