光往池中注水是不够的

在我国已经加入WTO,国内金融业面临如何与国际接轨这一新课题的今天,国内金融体制如何深化改革?国有商业银行的生存之道又在哪里?等等,这些问题一直受到许多人士的关注。不久前,本文作者周程就银行体制改革等方面的问题请教了首都经贸大学的兰纪平教授。请看     

浅谈“道德投资”

据报载，英国伦敦股票交易所和《金融时报》共同拥有的《金融时报》股票交易所国际公司7月10日宣布，计划推出8种“道德”指数，旨在提倡和促进“道德投资”。     

财政刺激应该有足够力度

经济面临的下行风险已经远远大于我们几个月以前的预期。笔者估计,如果明年没有更加积极的财政政策（即明年的赤字与今年财政赤字的决算数一样）,中国的GDP增速可能会从今年的9．8％左右下降到明年的6％左右     

Changing ethics of distribution

The households which in Britain form the basic units of consumption, derive their entitlement to share in the stream of production largely from employment by organisations and from membership of the political community. These two systems of distribution increasingly conflict. In both the allocative decisions are increasingly made by what are essentially political negotiations. In both, the underlying ethical assumptions are confused, conflicting and in rapid change. Neither better economic controls nor (still less) improved technology can solve present distributive problems. These demand radically revised distributive ethics to meet the mounting demands of the physical and social environment and to distribute the shrinking balance acceptably between consumers.     

The price of ethics and stakeholder governance: The performance of socially responsible mutual funds

Do investors pay a price for investing in socially responsible investments (SRI) funds, or do they obtain superior returns? This paper investigates these under- and overperformance hypotheses for all SRI funds across the world. Consistent with investors paying a price for ethics, SRI funds in the US, the UK, and in many continental European and Asia-Pacific countries underperform their domestic benchmarks by − 2.2% to − 6.5%. However, with the exception of some countries such as France, Japan and Sweden, the risk-adjusted returns of SRI funds are not statistically different from the performance of conventional funds. We also find that the underperformance of SRI funds is not driven by loadings on an ethics style factor. There is mixed evidence of a smart money effect: SRI investors are unable to identify the funds that will outperform in the future, whereas they show some fund-selection ability in identifying funds that will perform poorly. Finally, corporate governance and social screens yield lower risk-adjusted returns.     

传统道德对现代中国社会道德困境的影响与超越

传统伦理道德体系中价值导向一元化的绝对化、精英化倾向,“泛道德主义”的文化弥漫以及道德的政治工具化特征是现代中国社会面临的道德困境的内在根源,但另一方面,挖掘传统道德思想中所蕴涵的智慧探索品质也是中国社会走出现代性道德困境的必由之途。     

The use of short role-plays for an ethics intervention in university auditing courses

This paper reports how short 10-minute role-plays can be used as an effective tool for ethics education within university auditing classes. A mixed method approach elicited student perceptions of role-plays in developing ethical awareness. While many students self-reported difficulty in recognising and dealing with the ethical dilemmas appropriately, most agreed role-plays helped them to prepare for dealing with these issues in the workplace. This was especially the case for students with English as an additional language. Students reported the role-play ethical dilemmas raised their awareness of the need to protect their professional independence. Students commented that they had a better understanding of the importance of the professional code of conduct and the code of ethics. Role-plays are a simple experiential learning approach that helps students to recognise ethical dilemmas, explore strategies to deal with such dilemmas in a safe environment, and practice listening and questioning skills to obtain information. Short role-plays can offer critical thinking opportunities that are more relevant to the student’s personal experience than case studies of historical ethical breaches.     

向空中要地,助百姓安居

保障房因为与百姓安居息息相关而成为＂两会＂期间代表、委员热议的话题之一。全国政协委员、中国城建集团董事长、中国城市发展研究院院长于炼说：＂保障房不属于房地产产业,应该属于社会福利的延续和补充。＂全国政协委员、清华大学经济管理学院金融系主任李稻葵表示,保障房制度将是解决目前房地产问题的＂解毒剂＂,如果建得好、管理得好,可以成为各级政府长期持有的、基础坚实的财政收入来源。一家中国企业通过＂向空间要地＂建筑技术的实际应用,使保障房的社会福利特质、可持续的财政收入和房地产开发之间实现了完美结合,是于炼委员建议的那种＂以社区为单元实现民生保障,提升市民生活品质＂的城市民生建设中最行之有效的建筑技术创新案例     

Further reading: Her Majesty's inspectorate: Not good enough

The territorial Departments, such as the Welsh Office, may be low in Whitehall's pecking order, but their communities derive enormous benefits from the arrangement It may be true to say that if we did not have a Welsh Office we should now be thinking of inventing one.     

The emergence of the ethics of space: the case of the French space agency

The ethics of space is a recent phenomenon. Although ethical committees are already established in many fields of science and technology, the domain of astronautics is only very gradually following. There are many ethical issues to be addressed. These include the management of space debris, the legal status of space, inhabited space flights and the role of astronauts. Equally challenging are the economic imperatives of space, which as they grow threaten to overturn established implicit ethical scientific practice. The European and French space agencies have started to develop ethical dimensions to their activities. A comparison of their approaches is made. It is suggested that an evolutionary and integrated approach is to be preferred to external committees, as space itself provides an ever-changing environment. Ethics, as the new frontier for space actors demands real philosophical and humanistic engagement.     

Promoting business ethics through annual reports

Growth in socially responsible investing among consumers should encourage them to seek information on business ethics activities during investment decisions. A content analysis of corporate annual reports shows differences in promotion of business ethics activities between 2010 and 2012, across products and on United States (US) Dow Jones Sustainability Index (DJSI) inclusion. Greater discussion in 2012 than 2010 was found for compliance in general and ethical treatment of employees and risk-reduction activities among DJSI-listed consumer goods providers, potentially reflecting increased interest in these activities. Results also showed that DJSI-listed companies are missing an opportunity to promote their ethical activities and the DJSI’s third-party verification of their ethical commitment to interested investors. Besides not optimizing their appeal to investors wishing to support ethical businesses, public companies inadequately use annual reports to demonstrate their commitment to ethics to other potential stakeholders such as activists, regulators, competitors, suppliers or the media.     

Smart power. Great leaders know when hard power is not enough

The next U.S. administration will face enormous challenges to world peace, the global economy, and the environment. Exercising military and economic muscle alone will not bring peace and prosperity. According to Nye, a former U.S. government official and a former dean at Harvard University's John F. Kennedy School of Government, the next president must be able to combine hard power, characterized by coercion, and what Nye calls "soft" power, which relies instead on attraction. The result is smart power, a tool great leaders use to mobilize people around agendas that look beyond current problems. Hard power is often necessary, Nye explains. In the 1990s, when the Taliban was providing refuge to Al Oaeda, President Clinton tried---and failed--to solve the problem diplomatically instead of destroying terrorist havens in Afghanistan. In other situations, however, soft power is more effective, though it has been too often overlooked. In Iraq, Nye argues, the use of soft power could draw young people toward something other than terrorism. "I think that there's an awakening to the need for soft power as people look at the crisis in the Middle East and begin to realize that hard power is not sufficient to resolve it," he says. Solving today's global problems will require smart power--a judicious blend of the other two powers. While there are notable examples of men who have used smart power--Teddy Roosevelt, for instance--it's much more difficult for women to lead with smart power, especially in the United States, where women feel pressure to prove that they are not "soft." Only by exercising smart power, Nye says, can the next president of the United States set a new tone for U.S. foreign policy in this century.     

农村金融机构履行支付职责不足

近年来,中国人民银行（以下简称“人行”）在改善农村支付结算环境、畅通农村支付结算渠道方面出台了一系列政策措施,较好地提高了农村支付结算服务水平。但其中重要的一环,即作为支付结算中介机构的农村金融机构却由于履行支付结算职责存在不足,影响了农村支付结算体系建设的进程,引发了新农村建设资金流动的瓶颈现象。为了进一步了解农村支付结算现状,改善农村支付结算环境,人行九江中支有目的地选择了辖内两个农业大县（修水县和都昌县）和一个农业小县（德安县）（以下简称“三县”）开展了专题调查。     

Smith versus Friedman: Markets and ethics

This paper addresses the issue of ethics in modern business thought from the perspective of the father of modern economics Adam Smith using both An Inquiry Into the Nature and Causes of the Wealth of Nations and The Theory of Moral Sentiments. The foundation of modern business thought is represented by the Chicago/Austrian School of economic thought using Milton Friedman as a basis and examples from the popular business press and from the work of accounting scholars to illustrate the pervasiveness of this idea of market solutions to ethical problems.It is contended that modern business theory, as represented by this neoclassical economic paradigm, has established a moral code for business based on efficiency of outcome and the assumed link of efficiency to self-interested behavior. The result is markets as the arbitrators of ethical outcomes, and profit maximization as the ultimate moral code.     

会计信息失真与会计行业诚信道德

会计信息失真是当前严重影响社会经济生活正常秩序的突出问题.会计信息失真的表现形式多样,原因也是多方面的.     

审计及其道德风险的经济学评述

本文跳出审计实务和技术的束缚,力图从政治经济学的角度重新阐释审计的社会涵义,指出审计已经逐渐成为现代社会的一项基本原则。在此立论下,着力从经济、社会、文化层面评述了审计道德、审计道德风险及其治理等相关问题。     

中注协制定进一步加强行业职业道德建设的意见

为巩固会计师事务所开展深入学习实践科学发展观活动的成果,深入抓好整改落实工作,进一步提高行业诚信水平和职业道德水平,中注协制定了《中国注册会计师协会关于进一步加强行业职业道德建设的意见》(会协[2010]9号),并于2月9日向各省、自治区、直辖市注册会计师协会印发。中注协要求各地注协结合会计师事务所深入学习实践科学发展观活动和整改落实阶段的具体要求,认真抓好职业道德守则的学习和贯彻实施,积极做好职业道德守则的宣传、培训和监管工作,引导会计师事务所和注册会计师提高自身的诚信水平和职业道德水平,以促进行业诚信度和公信力全面提升。该文件全文如下: