论商业银行信息技术服务外包策略

一、商业银行信息技术投资发展规律分析 1.银行业的信息技术投资在不断增长 商业银行需要不断进行业务创新和管理创新,不断提高客户服务水平和竞争能力,因而需要通过不断增长的IT投资来建立强大的信息科技应用能力.     

The politics and economics of offshore outsourcing

This paper reviews the political uproar over offshore outsourcing connected with the release of the Economic Report of the President (ERP) in February 2004, examines the differing ways in which economists and non-economists talk about offshore outsourcing, and assesses the empirical evidence on the importance of offshore outsourcing in accounting for the weak labor market from 2001 to 2004. Even with important gaps in the data, the empirical literature is able to conclude that offshore outsourcing is unlikely to have accounted for a meaningful part of the job losses in the recent downturn or contributed much to the slow labor market rebound. The empirical evidence to date, while still tentative, actually suggests that increased employment in the overseas affiliates of US multinationals is associated with more employment in the US parent rather than less.     

The risk organisation: or how organisations reconcile themselves to failure

Over the last decade, the ideas, concepts and tools of risk management have colonised the way that organisations frame potential adverse outcomes associated with their activities. Intended as a means of optimising the tolerance, rather than elimination, of adverse organisational outcomes, risk management has been promoted as a means of challenging organisational practice, particularly in the context of heightened accountability pressures that can readily make organisations risk averse. Relatively little attention, however, has been paid to the extent to which risk ideas are able to challenge traditional organisational ways of understanding and responding to adverse outcomes. In this article, therefore, we examine the implementation of risk management practices in two contrasting organisational contexts; the UK Department for the Environment, Farming and Rural Affairs (Defra) and the English university sector. Our studies suggest that risk management processes can be readily filtered and reinterpreted through a series of ideological, methodological and organisational mechanisms to reflect and reinforce organisational understandings and practices. We build on this analysis to point to what might tentatively be termed ‘Risk Organizations’, which are distinctive, at least in principle, by the way in which they seek to identify, but also come to terms with, failure. As such, rather than providing a means of organisational challenge, the systematic application of risk management practices tends to act as a conservative force of organisational continuity.     

简柏特:服务外包的一面旗帜

七年前,中国最早,也是最大的外资流程外包企业——简柏特集团落户大连软件园,为大连服务外包发展开了先河,并带来服务外包的国际化经营理念。     

The control dynamics of outsourcing involving an early-stage firm

Firms in the early stage of their organisational lifecycle experience challenges that shape the adoption of management controls. They are also recognised for their use of outsourcing. However, the accounting research has provided limited insight on how these control challenges and inter-organisational control concerns interact to influence the adoption of specific controls within an outsourcing relationship involving an early-stage firm. Exploration of this gap provides a key motivation for this paper. Contrary to existing management control and organisational science literature, we find a strong preference for new or enhanced action controls. Conversely, we find low levels of interest in result controls by managers within the buyer but not the supplier firm. These preferences influence inter-organisational control adoption within the frame of an incomplete outsourcing contract that emphasises flexibility in terms of relationship exit. Within the limits of a case study methodology, we argue that adoption of inter-organisational controls is shaped by tensions between the control challenges of early-stage firms, the control preferences of managers within these firms and inter-organisational control concerns. These findings have theoretical implications, expanding the Davila et al. [2009. Reasons for management control systems adoption: insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34 (3–4), 322–347] framework and the Merchant [1985. Control in Business Organizations. Boston, MA: Pitman] control typology into an ESF inter-organisational control context.     

软件研发项目外包的管理方法

在信息技术日新月异发展的今天,中小商业银行由于其有限的资金实力,软件研发队伍规模不大,导致研发软件产品耗时长、速度慢,难以满足业务发展的需要。因此,中小商业银行与专业软件研发公司等合作,做好软件研发项目外包,共同研发适应市场需求的新产品,已成为中小商业银行实现技术创新、促进业务创新发展的重要途径。     

银行服务外包优势及风险分析

在强调企业核心竞争力的今天，服务外包作为长期战略成本管理的新兴工具逐渐被越来越多的企业所采用。服务外包的实质是企业和服务商之间的一种“委托一代理”关系。企业需要对自己重新进行定位，截取价值链中较短的部分，缩小经营范围，在此基础上重新配置企业的各种资源，将资源集中到最能反映企业优势的领域，从而更好地构筑竞争优势，以此获得可持续发展的能力。     

The residual claim of rank and file employees

This paper estimates the intensity of the value-maximization incentives for average employees generated through the combination of wage, salary, and bonus mechanisms. This is accomplished through estimation of the elasticity of average employee hourly compensation with respect to changes in firm performance. This performance elasticity indicates the degree of alignment between employee and shareholder objectives, and it can also be interpreted as an incomplete residual income claim for employees. The estimated performance elasticity for the full sample of firms is not significantly different from a CEO salary-plus-bonus performance elasticity of 0.1 published in Coughlan and Schmidt [Journal of Accounting and Economics 7 (1985) 43]. Jensen and Murphy [Journal of Political Economy 98 (1990) 225] find that CEOs received approximately US$3.25 for each US$1000 increase in shareholder wealth. This translates to an elasticity of just over 57, but most of these payments come through channels other than salaries and bonuses. Jensen and Murphy report a performance sensitivity of salary and bonus payments for CEOs that is equivalent to analogous elasticities for rank and file workers reported in this paper. While the rewards CEOs receive through salary and bonus channels are larger than those of average employees in absolute terms, these rewards represent comparable fractions of income. This paper also finds differences in the pay-performance link based on firm size. The estimated performance elasticity is 0.197 in small firms and is indistinguishable from zero in large firms. The results indicate that firms use wage, salary and bonus adjustments to direct approximately 5.3% of firm value increases to employees. Although the precise link between pay and performance is not visible with this data, these results indicate that average employees benefit when the firm performs well.     

The benefits of extended liability

We characterize the optimal regulation of a firm that undertakes an environmentally risky activity. This firm (the agent)is protected by limited liability and bound by contract to a stakeholder (the principal). The level of safety care exerted by the agent is nonobservable. This level of care depends both on the degree of incompleteness of the regulatory contract and on the allocation of bargaining power between the principal and the agent. Increasing the wealth of the principal that can be seized upon an accident has no value when private transactions are regulated but might otherwise strictly improve welfare. An incomplete regulation supplemented by an ex post extended liability regime can sometime achieve the second best.     

The unexpected benefits of Sarbanes-Oxley

In the wake of a series of gross corporate abuses around the turn of the century, Congress passed Sarbanes-Oxley, which was intended to make corporate governance more rigorous, financial practices more transparent, and management criminally liable for lapses. The first year of implementation was costly and onerous, far more so than companies had been led to expect. In the view of a few open-minded firms, however, the second year of compliance turned out to be not only less costly and less onerous (as doing something for the second time usually turns out to be), but a source of valuable insights into operations, which management has translated into improved efficiencies and cost savings. The areas of improvement go well beyond technical statutory compliance. They include a strengthened control environment; more reliable documentation; increased audit committee involvement; better, less burdensome compliance with other statutory regimes; more standardized processes for IT and other functions; reduced complexity oforganizational processes; better internal controls within partner companies; and more effective use of both automated and manual controls. The result is not only shareholder protection, the official purpose of the act, but also enhanced shareholder value. More than a year since the first deadline arrived, Sarbanes-Oxley still inspires fear--of enforcement actions, of the stock market's reaction to a deficiency, and of personal liability. Fear can be a powerful generator of upstanding conduct. But businesses run on discovering and creating value. Companies need to start viewing Sarbanes-Oxley as an ally in that effort.     

惠普领跑中国金融IT外包——专访中国惠普有限公司中国区副总裁潘家驰

近日,中国惠普有限公司(以下简称"惠普")因在金融业外包领域的出色表现而被授予奖项。8月1日,2007服务外包人才培训合作论坛授予惠普"杰出外包战略解决方案贡献奖"和"最佳外包合作关系贡献奖"两大奖项。同时,国家开发银行也因与惠普合作而成为行业信息化建设的典范,获得了"杰出外包战略解决方案贡献奖"。金融企业和IT厂商在外包合作中获得了双赢。日前本刊记者采访了中国惠普有限公司中国区副总裁潘家驰。     

The benefits of specific risk-factor disclosures

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and boilerplate. In response, regulators emphasize the importance of being specific. By using a computing algorithm, this paper establishes a new measure (Specificity) to quantify the level of specificity of firms’ qualitative risk-factor disclosures. We first examine determinants of variations in Specificity, and document that firms with high proprietary costs provide less specific risk-factor disclosures. More importantly, we find that, controlling for numerous determinants, the market reaction to the 10-K filing is positively and significantly associated with Specificity. In addition, our results suggest that analysts are better able to assess fundamental risk when firms’ risk-factor disclosures are more specific. Together, these findings suggest that more specific risk-factor disclosures benefit users of financial statements.     

The domestic benefits of tropical forests: a critical review.

This review focuses on forests in the humid tropics and on two of their potentially most important benefits. These include hydrological benefits, such as erosion control and regulation of stream flows, and non-timber forest products, such as rubber, rattan, fruits, and nuts. The first benefit is motivational. Host countries capture only a small proportion of the global benefits, which stem from biodiversity conservation. Demonstration of palpable local benefits could help to build support for biodiversity-oriented projects. The second benefit is the magnitude of domestic benefits that could influence project financing. Sufficiently large net domestic benefits could justify financing of a project on narrow economic grounds, with biodiversity conservation as a by-product. Overall, it is noted that the quantifiable benefits of forest preservation in providing hydrological services and non-timber forest products are highly variable. These classes of domestic benefits may in general be smaller than popularly supposed. In view of this, the need for financing conservation from the Global Environmental Facility or other global sources is emphasized rather than placing the burden on domestic resources.     

The next big thing in health benefits: consumer choice

Consumers are the only ones who can affect all decision points that drive health care cost and quality. As a result, consumers' health and financial security depend on their taking more responsibility for their health care decisions and having the tools and information needed to do so successfully. This article explains the five key decision points that drive health care cost and quality, how technology aids marketplace innovations, and how employers can help advance consumer choice in order to push the health care system to deliver better care and keep inflation in check.     

大连:建设全球软件和服务外包新领军城市

大连要成为真正的全球领军城市,还需要相当长的过程,但是在软件和服务外包领域,大连有机会,也有能力成为一个新领军城市。     

The outsourcing of R&D through acquisitions in the pharmaceutical industry

We examine the performance of 160 pharmaceutical acquisitions from 1994 to 2001 and find evidence that on average acquirers realize significant positive returns. These returns are positively correlated with prior acquirer access to information about the research and development activities at target firms and a superior negotiating position. A unique Desperation Index is employed to determine the current status of a firm's internal productivity. We find that firms experiencing declines in internal productivity or which are more desperate are more likely to engage in an outsourcing-type acquisition in an effort to replenish their research pipelines.     

我国金融服务外包的现状及分析

近年来,随着离岸外包和BPO业务（经营过程外包）的崛起,金融外包逐渐成为国际外包市场的主流。随着我国金融领域开放程度的不断加大,竞争的日益激烈,国内金融企业需要了解国际金融外包动态,借鉴国外金融外包的经验,将现有的资源集中于核心业务,提升自己的核心竞争力。     

华为3Com:"好网络"助力银行业务创新

现在,无论你在哪里,都可以凭借银行卡和存折畅行无阻。银行的各类卡业务、存折业务及网上银行业务带给我们的一切,向我们证明了金融信息化的成功。事实上,它所证明的不仅仅是成功,更证明了信息化的成功必须依赖于客户的需求。