浅议高速公路企业财务信息化系统的建设

本文通过财务信息化系统建设目标、原则的介绍,重点阐述了高速公路企业财务信息化系统建设应包含的内容,信息化系统可以取得的效果。     

构建严密的运维体系

一、金融信息化应用系统运行现状(一)系统的构成。金融信息化的建设是一项复杂的系统工程,当前金融信息化应用系统构成复杂,既有总行统一建设的应用系统,又兼有各省,甚至各地市自主建设的应用系统。     

山西省财政厅政府采购管理处副处长崔明亮：政策引领 数字赋能 推进政府采购“一张网”建设

<正>一、领导高度重视,积极推动政府采购信息化系统建设构建“全省一张网”,是完善山西省政府采购管理体制机制、落实采购人主体责任、健全采购交易机制、强化事中事后监管、规范政府采购行为、进一步深化改革的有效手段。为推动全省政府采购信息化系统建设,财政厅主要领导多次召开专题会议,研究部署政府采购信息化系统建设工作,并成立由分管副厅长亲自挂帅的政府采购信息化建设工作小组,专门负责政府采购信息化系统的建设工作。小组成员先后5次赴福建省、广东省、浙江省、内蒙古自治区等地实地调研,汲取兄弟省份的先进工作经验。始终将政府采购信息化系统建设作为政府采购的首要工作,细化任务、夯实责任、倒排时间,实行挂图“作战”,全力推进全省政府采购信息化建设工作。     

2003年银行信息化建设趋势

银行业是中国各行业信息化建设开始最早的行业之一,信息化建设投入力度大、信息化水平高,在各行业的IT应用和系统建设中走在前列。近年来,银行信息化建设的重点是在办公自动化、综合业务系统、数据大集中、银行卡、网上银行、中间业务、MIS及网络安全等方面。随着银     

关于财政监督信息化建设现状的调查报告

正十年来,财政监督信息化建设从无到有,经历了大规模基础设施建设阶段和业务应用系统部署阶段,网络基础设施建设基本完成,核心业务已实现信息化支撑,财政监督信息化建设取得了实质的进展。与此同时,新形势下的财政监督信息化建设与财政核心业务、业务相关单位的信息化水平仍存在较大差距。为此,本文通过对财政监督信息化建设,特别是软件建设情况的研     

有效增强基层央行科技运维能力

近年来,人民银行信息化建设及科技管理不断发展,央行集中核算系统、国库核算系统、大额支付系统、小额支付系统等区域性和全国性大型系统的上线运行,标志着人民银行信息化发展进入了一个新的阶段。基层央行科技工作发生了重大变化。增强基层央行科技运维能力,建立一个合理、高效的运维管理体系以适应信息化建设的需要,成为亟待解决的问题。     

公司内部审计信息化系统建设研究

目前,我国社会经济已经进入入信息化时代,信息网络技术在企业经营管理各方面的应用也越来越广泛,信息化经营管理已经成为现代企业建设发展的未来方向和必然趋势。因此,企业内部审计工作也应当加强信息化系统建设。本文就内部审计信息化系统的相关情况进行简要分析,并就如何更好地加强企业内部审计信息化系统建设提出自己的建议和看法,以期更好的提高内部审计工作的信息化水平。     

基于OA协同办公系统的高校内控业务流程控制研究

随着高等院校内部控制体系建设的不断完善,内部控制建设信息化工作基本完成,形成了一套符合高校发展特性的信息化系统。文章通过对内控信息化中的流程控制进行研究,提出通过建设OA协同办公系统,改进和完善内部控制建设流程设计,以期推动高校内部控制信息化建设的进一步发展。     

银行信息科技风险的治理途径

信息化建设一直是现代银行发展战略的重要组成部分。最近十年,银行信息化建设一直在高速向前发展。随着数据大集中工程的启动及完成,银行信息化从信息基础设施到业务系统的建设,都取得了较为明显的成效,信息化总体架构已经成熟,各类业务应用系统已经初具规模。各类信息系统已经成为银行提供客户服务、获取     

东风汽车有限公司财务信息化建设的做法

一、东风汽车有限公司财务信息化建设的总体规划东风汽车有限公司(本文简称“东风有限”)财务信息化建设,总体上讲,就是通过实施SAP系统来搭建企业的基础信息平台,用五到八年的持续投入,使东风有限的财务信息化建设达到基本信息平台统一、系统     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.