坚持创新小银行创造优良业绩

重庆三峡银行,2007年12月完成重组,2008年2月26日正式挂牌.2008年末,该行总资产136.32亿元,比年初增长1.6倍;各项存款余额93.9亿元.比年初增长1.9倍;各项贷款余额37.8亿元,比年初增长2.3倍;实现经营收入55028万元,同比增长2.6倍;实现利润30521万元,同比增长6倍;上缴税金9690万元,同比增长2.7倍.     

坚持创新 小银行创造优良业绩

重庆三峡银行,2007年12月完成重组,2008年2月26日正式挂牌。2008年末,该行总资产13632亿元,比年初增长1.6倍：各项存款余额93.9亿元,比年初增长19倍;各项贷款余额378亿元,比年初增长23倍;实现经营收入55028万元,同比增长26倍;实现利润30521万元,同比增长6倍;上缴税金9690万元,同比增长2.7倍。     

成都银行大力支持中小企业发展

以"立足地方经济、立足中小企业、立足广大市民"为市场定位的成都银行,12年来一直坚持把中小企业作为最主要的支持对象.截至2008年12月末,该行共有中小企业授信客户2032户,表内外授信总额289.67亿元,其中贷款余额242.65亿元,占贷款总额60%.     

十五年,旧貌换新颜——访成都银行董事长毛志刚

1996年12月末,成都银行的前身——成都市城市合作银行——在原成都市40余家信用联合社基础上正式组建成立,成为四川省第一家城市商业银行。1998年更名为成都市商业银行,2008年8月更名为"成都银行",从此,拉开了从一家地方性商业银行向区域性商业银行转变的序幕。更名后,成都银行一路快速发展。截至2010年末,成都银行各项存款1225亿元,较成立初增长1185亿元,增长29.6倍;贷款余额679亿元,较成立初增长653     

文化引领杭州银行造就卓越

1996年,杭州银行顺应中国金融改革的大潮诞生于美丽的西子湖畔。历经十五载栉风沐雨,杭州银行资产规模由创建初期的44亿元增长到2011年6月末的2374亿元,各项存款1709亿元,各项贷款1186亿元,分别达到建行时的35倍、42倍、48倍,不良贷款率仅为0.56%,连续多年综合实力居全国140余家城市商业银行前列。正在逐步实现由地方性小银行向资产质量优良、盈利能力较强、增长潜力大的     

开拓者——邢台市商业银行晋级良好银行暨中型银行纪实

各项存款100.34亿元,顺利突破百亿元大关,成功晋级全国中型银行序列;资本净额10.18亿元,一举突破十亿元,抗风险能力和后续发展能力大幅提升;资本充足率17.10%,超过监管指标9个百分点,符合良好银行指标要求;拨备覆盖率257.55%,符合良好银行指标要求;贷款损失准备率215.04%,符合良好银行指标要求;资本利润率7.55%,符合良好银行指标要求;……这是2009年12月31日,邢台市商业银行决算报表上的一组数据,看着这些数据,该行党委书记、董事长郭路芳不禁感慨万千,如果说2007年9月19日,邢台市商业银行的开业创造了令人惊叹的"邢台速度"的话,那么从成立之初的存款只有二十几亿元,发展到今天存款突破百亿元大关,各项指标全线达标,一次次地创造和刷新着自己保持的"邢台速度"。     

大冶泰隆村镇银行

<正>湖北大冶泰隆村镇银行由浙江泰隆商业银行发起、劲牌投资有限公司、大冶正旺矿业有限公司共同出资,于2011年12月27日正式成立。开业四年多来,已设立6家营业网点,分别布局在保安、灵乡支行、金牛、还地桥等乡镇。我行始终坚持"支农支小"市场定位,以"政府满意、监管放心、客户信任、同业认可"为目标,各项业务取得良好发展。截至2016年6月末,各项存款余额5.75亿元,存款总开户数为44208户,贷款余额6.56亿元,贷款户数4572户,户均贷款14.37万元;涉农贷款达100%,历年累计发放贷款15066笔,金额35.6亿     

农村地区发展村镇银行面临的问题及建议

为解决农村地区金融供给不足和竞争不充分,改善农村地区金融服务,促进"三农"经济发展,我国从2006年底开始,分阶段开展了包括村镇银行在内的三类新型农村金融机构试点,计划到2011年在全国35个省份设立村镇银行1000余家.截至2009年末,全国已开业村镇银行148家,各项存款余额269亿元,各项贷款余额181亿元,其中农户贷款和小企业贷款分别占贷款余额的36.2%和50.4%.     

坚持稳健经营方针打造地方银行优势

1997年,兰州市商业银行在五十几家原城市信用社的基础上组建而成,它具有地方性、商业性和股份性的特点.经过短短的5年时间发展,截至2002年6月,全行各项存款余额达70亿元,各类贷款为42亿元,分别比组建前增长了1.6倍和1.1倍,总资产达到80亿元,比组建时增长了2.75倍.它的快速发展为地方经济发展提供了有力的支持,取得了良好的经济和社会效益.     

花开穗满 乃成嘉禾——访广州农商银行董事长王继康

正截至201 3年年底,广州农商银行的资产规模达到3787亿元,各项存款3127亿元,各项贷款1602亿元,经营利润74亿元,不良率0.91%,是广州地区机构网点、自助设备最多的银行机构,是"中国农村合作金融机构标杆银行"中唯一资产     

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.     

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…     

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.     

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.     

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.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

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…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

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.