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鲁桂华 《银行家》2003,(7):40-43
近年来,我国银行界各种金融违法犯罪行为屡见不鲜.这不能不促使人们思考,我国商业银行的内部控制制度能否为遏制金融违法犯罪提供合理的保障?如何重构或加强我国商业银行的内部控制制度以降低这些金融违法犯罪给银行业带来的风险?  相似文献   

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Lev has indicated that the decomposition measures of failed firms are larger than those of non-failed firms and concludes that decomposition measures may be usefully included in financial failure prediction models. This paper extends the use of decomposition measure concepts for financial failure prediction. Firstly, on a univariate basis, attributes of decomposition measures are tested for discriminating ability between failed and non-failed companies. Secondly, all decomposition measures tested are used to derive a discriminant analysis model for failure prediction. The paper concludes that (1) the stability and size of some balance sheet derived decomposition measures discriminate between failed and non-failed companies as far as four years before failure, and (2) a discriminant analysis model of balance sheet derived decomposition measures is not successful at predicting financial failure.  相似文献   

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商业银行的内部控制与内部人控制比较分析   总被引:3,自引:0,他引:3  
艾传涛 《金融论坛》2002,7(3):36-39
起源于金融业领域的内部控制制度与转轨经济中凸显出来的内部人控制现象之间的关系,是一个特别值得探讨的问题.本文将两者统一在现代企业治理结构的框架下,剖析其源流及其在中国的实践,进而阐述其实质,得出内部控制是公司治理结构之常态,而内部人控制是公司治理结构之异态的结论.我国商业银行特别是国有商业银行面临入世后国际金融市场的激烈竞争,加快银行内部控制制度化进程无疑迫在眉睫,但这一进程中的最大障碍恰恰是银行内部人控制的困扰.作者最后通过以商业银行这一金融企业为载体分析得出,控制内部人控制的最终目的是实现健全的内部控制.  相似文献   

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就产融结合来看,东部地区的金融业比较发达,应该重点发展金融主导型的合作模式,而在中西部地区则应该发展产业主导型的合作模式。  相似文献   

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纵观近几年银行业金融机构的案件风险发展态势,核心问题在于内控制度执行不到,立,绝大部分案件都直接或者间接地反映出违规操作的问题。银行基层机构对内控制度视若无物,高层管理机构对违反内控制度熟视无睹,直接导致了有制度、无执行,有要求、无落实,从而造成屡查屡犯、屡纠屡错、前赴后继的违反内控制度行为的发生,  相似文献   

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Financial planning and control systems in China are discussed. The effectiveness of the pre-1979 system is evaluated and compared to the system instituted in 1979 under China's modernization drive. The implications of these changes for China and for the United States are discussed.  相似文献   

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A wide gap separates the rhetoric from the reality of protectionin industrial countries. Antidumping is the current realityof that protection. Protectionist interests stretch the definitionof dumping as far as they may to shelter actions against importsunder the antidumping umbrella. This article is about antidumping, in particular about the historyof antidumping regulation and its evolution under the GATT systeminto a major instrument of protection. The thesis is straightforward:antidumping is the fox put in charge of the henhouse—ordinaryprotection with a good public relations program. There is littlein its history to suggest that the scope of antidumping wasever more particular than protecting home producers from importcompetition, and there is much to suggest that such protectionwas its intended scope. The article has three sections. The first looks into the originsof antidumping regulation, the second examines contemporaryregulation (antidumping under the GATT), and the third summarizesthe significance of the first two.   相似文献   

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内控评价是考核基层行内控管理水平的标尺,它代表了领导层风险管理水平的高低,是基层行领导管理能力的缩影。 内控评价作为风险管理的一个重委工具,在商业银行发挥着越来越重要的作用。但在一些基层行,内控管理仍存在不少问题,有的基层管理者对合规经营的重要性认识不足,片面认为“竞争之下难合规”;有的则把执行制度看作是“踩刹车”,把抓业务发展当成“加油门”。这导致内控工作缺乏主动眭、经常_生和连续性,管理弱化、制度虚化、执行软化的现象时有发生。  相似文献   

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1.Obtaining an understanding ofcomputerized internal controlSpecialized skills may be needed tounderstand internal control or to designeffective audit tests for clients with computersystems. Therefore, training and educationabout computer systems and controls are animportant part of the professionaldevelopment programs of many CPA firms.Some CPA firms have trained computerspecialists who act as consultants to thefirm's onter auditors on audits that involveparticularly complex computer system…  相似文献   

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