集团客户信用风险及其对策研究

对集团客户的信用风险管理是金融机构对集团客户授信管理的主要内容.本文通过介绍集团客户的风险特征,指出目前金融机构在对集团客户授信方面存在的主要问题,并提出了加强集团客户信用风险管理的对策措施.     

商业银行集团客户授信风险防范浅析

随着我国银行体系市场化改革的逐步深入,银行风险管控能力明显提高.与此同时银行贷款集中度不断提高,集团客户成为新型的贷款模式.本文首先对集团客户进行了界定,并分析了集团客户授信风险产生原因:信息虚假或不完整,影响授信风险判断;集团内部调度资金,挪用贷款;集团客户过度融资,介入民间借贷;集团内部关联互保,担保流于形式等.最后针对以上原因,提出了集团客户授信风险防范对策.     

警惕影子银行业务扩张下商业银行集团客户授信风险

集团客户除具有单一客户的风险外,还具有与集团客户经营管理相对应的集团客户风险,近年来迅速扩张的影子银行业务更是增加了集团客户风险的复杂性,频频暴露的集团客户风险问题直接影响着区域金融稳定,成为摆在我们面前亟须研究解决的问题.从商业银行对集团客户授信过程中潜在风险隐患的识别入手,深入剖析风险产生的原因,进而提出了扩大企业信用信息收集范围等政策建议.     

商业银行集团客户信用风险管理浅析

集团客户作为各家商业银行争相营销的对象,在给银行带来较大利益的同时,也隐藏着巨大的信用风险.本文从集团客户的定义和特征出发,结合商业银行管理实践,分析集团客户信用风险产生的原因,阐述商业银行集团客户信用风险管理的难点和重点.最后,提出了加强集团客户授信风险管理的想法和建议.     

集团客户信用风险及对策

对集团客户的信用风险管理是金融机构对集团客户授信管理的主要内容.本文通过分析集团客户的风险特征,指明目前金融机构对集团客户授信存在的主要问题,进而阐述加强集团客户信用风险管理的措施.     

集团客户信贷风险控制研究

近年来,银行信贷向集团客户集中已成为一种趋势.集团客户一般规模较大、资本实力雄厚、市场竞争力较强、资信等级较高,对银行有较大的吸引力,然而集团客户内部关联交易频繁、资金串用和相互担保较多,一旦资金链断裂将给商业银行带来巨大的信贷风险.本文针对商业银行集团客户授信的现状,分析了集团客户信贷风险的形成原因,并提出了相应的政策建议.     

集团客户服务与管理研究

集团客户是当前商业银行间竞争的焦点,同时也是风险潜伏的重点.本文分析了商业银行在集团客户营销和服务方面存在的问题及原因,进而提出集团客户服务管理对策.     

商业银行集团客户信贷风险管理研究

集团客户的信贷风险管理问题一直是困扰我国商业银行信贷管理的一个难题.如何加强风险管理,提前识别和有效控制风险,也是我国商业银行在构建现代金融企业的进程中面临的一项重要课题.本文针对集团客户的风险特征和商业银行的管理缺陷,分析了集团客户信贷风险的形成原因,并对集团客户风险管理体系进行了深入研究探讨.     

农行集团客户信贷风险辨别和测度研究

农行信贷管理从"计划指标管理"、"期限管理"、"风险度管理"、"授信管理"、"客户管理"的粗放经营过渡到精细化管理,客户也从计划经济体制下的农户、国有农业企业、乡镇企业、商贸客户向大型集团客户转变.日趋复杂的经营环境对农行的信贷风险管理提出了挑战,特别是随着集团客户不断涌现,集团客户信贷需求高增长,信贷风险不断累积.集团客户信贷风险的辨别和测度,成为集团客户信贷风险有效管理的关键.     

商业银行集团客户授信管理体制问题分析及其对策

集团客户是商业银行市场营销的重点对象和重要的利润来源.但长期以来,我国商业银行对集团客户的信贷风险管理一直相当薄弱.而商业银行集团客户授信管理体制不完善是其中最重要的原因之一.面对金融体系不断开放、同业竞争日益激烈,国内商业银行对集团客户的授信管理体制亟待改进.为此,本文专门就这一问题进行了较为深入的探讨,并提出针对性的对策建议.     

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.     

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.     

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…     

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.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

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.     

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.     

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…