国家金融安全的风险分析和对策研究

金融安全是国家经济安全的一个重要方面,尤其是我国正处在经济转型的过程当中,金融体系还非常的脆弱.然而开放条件下的金融体系很难避免危机的洗礼.在我国加入WTO以后,我国金融对外开放的步伐又进一步加快,所以我国金融安全就面临着极为严峻的考验.为了确保我国金融安全及经济安全,本文对国家金融安全进行了风险分析并总结了一些相对的对策建议.     

国家金融安全的风险分析和对策研究

金融安全是国家经济安全的一个重要方面,尤其是我国正处在经济转型的过程当中,金融体系还非常的脆弱。然而开放条件下的金融体系很难避免危机的洗礼。在我国加入WTO以后,我国金融对外开放的步伐又进一步加快,所以我国金融安全就面临着极为严峻的考验。为了确保我国金融安全及经济安全,本文对国家金融安全进行了风险分析并总结了一些相对的对策建议。     

终端安全防范 迫在眉睫

近年来，新型计算机病毒、蠕虫、流氓软件等肆意传播。计算机系统漏洞在所难免，由计算机安全问题给企事业单位带来的影响和损失，已让IT管理者们感到力不从心。 本刊从金融系统计算机信息及网络安全角度出发，在不同层面分别选取了从问题分析到提出应对措施的相关文章，针对具体案例展开详细论述，以期金融科技从业人员提高对网络系统安全的认识．在其实际工作中能起到抛砖引玉的作用。     

PCI终端安全检测概述

现阶段我国商业银行的发卡量和交易金额快速增长。据统计，截至2006年底，发卡量达到11．75亿张；2006年总交易金额预计超过60万亿元；国内银行卡特约商户52万家，POS终端81万台，ATM终端达到9．8万台。然而随着我国银行卡产业快速发展的同时，银行卡犯罪案件也逐年上升。从近几年国际、国内银行卡犯罪的方法来看，主要的攻击手段仍然是从银行卡受理机具入手，盗取持卡人的密码和银行卡信息。银行卡机具产品本身存在安全隐患，被犯罪分子利用和攻击，将会对银行卡市场造成巨大的影响和损失。     

桌面终端安全管理的应用和探索

当前,金融信息化的发展日新月异,伴随着网络应用技术和新业务应用系统的不断发展,桌面系统已成为日常办公和业务操作的重要支撑。但目前的桌面系统始终缺乏全面、可靠、有效的解决方案,导致通过桌面终端窃取商业机密、篡改重要数据、入侵应用系统等事件屡见不鲜。     

数据挖掘在信用风险分析中的运用

本文在信用风险分析概念的基础上,介绍了信用风险分析的发展历程,阐述了在信用风险分析中运用的三大数据挖掘技术,最后利用数据挖掘软件（EM）的决策树技术对信用风险分析进行实证.     

关于网银病毒及假冒网站的风险分析

随着互联网的不断发展和迅速普及，网上银行被越来越多的人所接受，同时也成为银行等金融机构竞相发展的重头戏。统计显示，目前国内已有20多家银行的200多个分支机构拥有网址和主贞，其中开展实质性网上银行业务的分支机构达50余家，网上银行年交易量已达万亿元。为此，有专家预测，2005年我国的网上银行用户数将飙升到1．4亿户。     

安全通信为手机银行发展保驾护航

手机银行是移动运营商与银行合作向社会推出的一项创新服务。它将货币电子化与移动通信业务结合，在国际认可的安全技术保障下，利用移动终端为客户办理查询、转账、汇款、捐款、消费、缴费等相关业务，并将交易结果以短信方式通知客户。     

终端安全转向可信计算

我国信息化的发展已经由信息化设施建设进入信息资源运用的阶段,增强信息安全保障能力、维护信息系统的稳定运行逐渐成为发展信息化的首要问题。及时研究和跟踪信息安全技术发展的新动向,对于我们顺应信息安全技术发展趋势、研究和构架信息安全体系、做好信息安全工作的长远规划部十分重要。     

Utilizing terminal values in teaching time value analysis

Traditional time value models, Net Present Value (NPV) and Internal Rate of Return (IRR), are now widely accepted in industry. This paper isolates three examples of how these simplified models can lead to less than optimal decision strategies. The conceptual basis for the discounting and reinvestment functions in time value analysis is first explored. Three investment areas highlighting misconceptions concerning the role of these rates are then analyzed. These areas include the utilization of risk adjusted discount rates, determination of bond yields and the analysis of leveraged leases. Finally, the impact of terminal values on the investment decision in each of these cases is demonstrated.     

SEC communications to the independent auditors: An analysis of enforcement actions

All 415 SEC releases issued between the end of 1972 and the end of 1989 were analyzed to clarify the SEC's philosophy of independent auditing and to document the violations of generally accepted auditing standards (GAAS) reported in the releases. Among the findings are 1) the SEC consistently concluded that the primary purpose of an independent audit is to enhance the efficiency of the capital markets and help protect the investing public by providing reasonable assurance concerning the integrity of the financial statements and related disclosures; 2) the SEC attributed many independent audit failures to questionable independent auditor judgement in adhering to professional standards, most often because of insufficient gathering of audit evidence due to over-reliance on management representations; 3) the large majority of cases in which the SEC associated the auditor with fraudulent financial reporting (usually constructive fraud) involved smaller audit firms; 4) the large majority of cases of management fraud in which the auditors were deceived by clients involved large audit firms. In the final section of this paper, we discuss the influence of enforcement releases on independent audit standard setting and possible implications for the audit profession in the future.     

Sensitivity analysis of Values at Risk

The aim of this paper is to analyze the sensitivity of Value at Risk (VaR) with respect to portfolio allocation. We derive analytical expressions for the first and second derivatives of the VaR, and explain how they can be used to simplify statistical inference and to perform a local analysis of the VaR. An empirical illustration of such an analysis is given for a portfolio of French stocks.     

Informal communications, nonformal communications and mentoring in public accounting firms

Control is important within public accounting firms for a variety of reasons. Yet professional pronouncements are limited in providing guidance to auditors in the form of formally stated rules and requirements. The purpose of this article is to examine the non-formalized, non-rule oriented approaches employed in large public accounting firms to effect control. More specifically, it is directed towards understanding the possible roles of informal and nonformal communications and mentoring in managing public accounting firms.Based upon evidence gathered using a naturalistic, qualitative research methodology, it is concluded that: (1) informal communications exist in public accounting firms, play a limited role in informing organizational members of the politics and power within the organization, and are of some benefit to lower level individuals; and (2) nonformal communications and mentoring are involved with the performance of audit tasks, socialization of the individual firm, and instruction as to politics and power within the organization, and benefit the protege, mentor and firm, though at some cost. Implications of the study are also explored.     

外贸代理业务的风险分析

在国际贸易领域,代理制也是一种普遍做法,而且,外贸代理作为服务行业之一也将有更大的发展空间。但是,对外贸代理的种种风险,应如何防范？请看中国信保专家的分析。     

将应用进行到终端——实达万维Windows终端在中国银行河南省分行稽核系统的实现方案

前言稽核部门办公自动化系统对客户端信息设备的要求是比较高的。设备本身除了要具备一般文字处理软件、轻印刷稽核部门办公自动化系统、文档管理系统以及登录内部集合系统等功能外,由于稽核部门的性质,对信息的共享、交换、传递等功能的安全性要求也比一般的高,同时还要求设备     

Risk and safety analysis in long-term perspective

This paper analyses how the tension between safety demands and uncertainties in calculations and management is dealt with in discussions of mercury and radioactive waste disposal in Sweden. Mercury and radioactive waste management can be seen as extreme cases where modern notions of risk management and control are called into question. The hazards associated with these categories of waste entail a request for safe handling over an unusually long time span; at the same time, it is infeasible to fully predict the consequences of a chosen method of waste disposal. In safety analyses, uncertainties are dealt with with reference to margins, further research, dilution in time and space, the role of nature and by consideration of the risk and prolonged time perspective relative to other risks and even longer time spans. The suggested solutions to the waste problem are moulded and defined to correspond to the demands of long-term safety. However, even though the definition of the suggested solutions to the waste problem as safe is politically satisfactory at rhetorical level, it will not necessarily be successful when the waste disposal policies are put into practice.     

Second order multiscale stochastic volatility asymptotics: stochastic terminal layer analysis and calibration

Multiscale stochastic volatility models have been developed as an efficient way to capture the principal effects on derivative pricing and portfolio optimization of randomly varying volatility. The recent book by Fouque et al. (Multiscale Stochastic Volatility for Equity, Interest-Rate and Credit Derivatives, 2011) analyzes models in which the volatility of the underlying is driven by two diffusions – one fast mean-reverting and one slowly varying – and provides a first order approximation for European option prices and for the implied volatility surface, which is calibrated to market data. Here, we present the full second order asymptotics, which are considerably more complicated due to a terminal layer near the option expiration time. We find that to second order, the implied volatility approximation depends quadratically on log-moneyness, capturing the convexity of the implied volatility curve seen in data. We introduce a new probabilistic approach to the terminal layer analysis needed for the derivation of the second order singular perturbation term, and calibrate to S&P 500 options data.     

Risk analysis for electronic commerce using case-based reasoning

Electronic commerce (EC) appears to be essential for an organization’s survival and growth. Then the security of the EC systems, which ensures authorized and correct transaction processing, becomes one of the most critical issues in implementing the systems. The analysis of risk that a system faces is the core part of security management since risk analysis can identify the principal assets, the threats and the vulnerabilities of those assets, and the risks confronting the assets. This study intends to develop a risk analysis system in an EC environment using the case-based reasoning (CBR) technique. The process of the proposed system is composed of four steps: initial data collection, asset evaluation, threat and vulnerability evaluation, and result generation of risk analysis. This process follows the traditional risk analysis process. This system employs the casebase of past analyses and security accidents. Although some studies introduced several case-based systems for risk analysis of traditional information system, none of them is under an EC environment. The proposed system is the first to apply the CBR technique for risk analysis of an EC system. Copyright © 1999 John Wiley & Sons, Ltd.     

An assessment of travel/communications substitutability

The potential of new communications systems to substitute for travel is a frequent topic of scenarios of the future. The author outlines several futures research projects underway in the Business Planning Group at Bell Canada that address the substitution issue. Forces creating interest in substitution are new computer and communications technologies and the exponential growth in information generation and transfer activities in the central institutions of modern society. The application of economic cost/benefit analysis to the substitution question is examined. The author argues that this form of analysis ignores far too many other relevant issues that should also be studied. These issues include a behavioural analysis of the reasons underlying travel and communications decisions and a consideration of the secondary environmental costs associated with these two activities.