我国商业银行流动性过剩问题初探

近年来,我国商业银行流动性过剩问题日渐突出。基于此,本文在分析我国商业发行流动性过剩表现和影响的基础上,探讨了我国商业银行流动性过剩的成因,并提出了解决我国商业银行流动性过剩问题的政策建议。     

我国商业银行流动性过剩对策分析

近几年,我国商业银行流动性过剩问题日益突出,并成为我国宏观经济诸多矛盾的焦点。本文从当前我国商业银行流动性过剩的表现及形成原因分析入手,阐述流动性过剩对我国国民经济和商业银行经营造成的不利影响,提出治理商业银行流动性过剩的途径和对策。     

我国商业银行流动性过剩现状分析和控制策略

商业银行流动性过剩是全球经济都会面临的危机,我国在面对商业银行流动性问题时,采取了货币紧缩政策,收到了较好的效果。本文主要研究了我国商业银行流动性过剩现状,并提出了几点解决商业银行流动性过剩的策略。     

我国商业银行流动性过剩问题分析

针对于此,本文首先概述了有关商业银行流动性的理论然后分析了我国商业银行流动性过剩的成因,并探讨了流动性过剩引起的问题,在此基础上试图提出一些缓解我国商业银行流动性过剩的对策。     

我国商业银行的流动性过剩问题及解决对策

商业银行流动性是商业银行的生命线。流动性不足会引发商业银行挤兑现象，严重的还会导致商业银行破产。流动性过剩则意味着商业银行持有的资金超过维持必要流动所需的资金并为此承担较高的资金成本。近年来，我国商业银行流动性过剩问题日趋严重并引起了各方面的关注。本文通过分析商业银行流动性过剩的表现和成因，对于如何解决商业银行流动性风险问题提出几点对策和建议。     

流动性是过剩还是不足

2005年以来,银行体系的流动性过剩问题得到极大关注。各类数据均表明银行体系存在整体的流动性过剩问题。但实际上,流动性过剩问题主要存在于国有商业银行中,股份制商业银行,特别是中小股份制商业银行反而存在流动性不足和流动性风险隐患较大的问题。深入分析流动性问题,对于商业银行自身的流动性风险管理,以及银行主管部门的政策制定和执行,均有着重要的意义。     

商业银行流动性过剩问题的探析

近几年来,我国商业银行流动性过剩问题愈演愈烈,具体表现为商业银行的存贷差加大、超额准备金攀升、金融市场利率走低等。本文通过对流动性过剩的现状描述,作出对流动性过剩的成因分析,并提出相应的应对对策。     

“双过剩”下商业银行的困境与出路刍议

本文从我国商业银行流动性过剩和企业产能过剩的表现及成因入手,对"双过剩"进行定性、定量分析,阐明了产能过剩对商业银行流动性过剩的影响。在此基础上,提出应对"双过剩"问题的对策思路。     

商业银行流动性过剩的判别因素分析

目前,社会上关于商业银行流动性过剩问题的研究较多,但对为什么就一定判定商业银行出现流动性过剩,目前尚未有完全令人信服的说法。主要原因是,众多观点或者将存差与流动性过剩混为一谈,没有将二者的差别区分开来,视存差扩大为流动性过剩;或者没有明确设定评判商业银行流动性过剩的指标,进行相应的量     

"双过剩"下商业银行的困境与出路刍议

本文从我国商业银行流动性过剩和企业产能过剩的表现及成因入手,对"双过剩"进行定性、定量分析,阐明了产能过剩对商业银行流动性过剩的影响.在此基础上,提出应对"双过剩"问题的对策思路.     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.     

Commodity financialization and sector ETFs: Evidence from crude oil futures

We investigate the diversification benefits of energy assets in the setting of commodity financialization using data on crude oil futures and Sector ETFs (SPDRs). Correlations between commodities and financial assets increased during the post-Commodity Futures Modernization Act (CFMA)/commodity bull cycle period, resulting in lower benefits of diversification. However, we find that conditional correlations between crude oil futures and sector ETFs meaningfully increased only since the 2008–09 financial crisis. The results therefore suggest that the financial crisis, rather than CFMA regulation, explains changes in the diversification benefits of commodities. Moreover, we find that oil futures returns are less correlated with SPDRs than with the S&P index. Thus, energy futures, and crude oil in particular, offer the potential for diversification benefits in sector-style investing.     

Multiple Dimensions of Accounting in the Development of GAAP

The phrase 'accepted accounting principles' underlying financial statements is a forerunner of today's accounting standards. Here, it is argued that history shows that the term 'principles' is often most vague in debates on the development of those standards. The reasons for and consequences of that vague use are varied and complex. This article provides insights not highlighted in earlier analyses of the periods reviewed. While debates like the rule- versus principle-based standards are set up as two-dimensional, the many dimensions of accounting often allow argument to be easily diverted. The debate/argument thus remains unresolved. For progress to be achieved in the establishment of accounting standards the many dimensions of accounting must be acknowledged and attempts to divert debate minimized. Those with a stake in the development of accounting standards need to consider the total scene of the related accounting. In a particular debate, dimensions under scrutiny must be stated, with any others in that total scene being acknowledged even if kept constant.     

Life Insurance Policies with Statistical Heterogeneous Population

In the paper we consider an endowment insurance contract with a twelve months maturation time. Using the majorization order and Schur-convex functions we derive upper and lower bounds of the premium, the death and survival benefits for a hetrogeneous population of insureds. The bounds are obtained for the exponential, Balducci, and linear approximations.     

＂Differences＂are the Biggest Obstacle

China has the greatest numbers of both teachers and students worldwide ,who teach and learn English. Therefore ,to analyze the obstacles of learning English for Chinese is necessary. This article gives the idea of differences between Chinese and English mainly in languages and cultures fields. Through these we can see clearly that ＂differences＂ are the biggest obstacle in language learning.     

Aims and Scope

正The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting,finance,auditing and corporate governance in China.the Greater China region and other emerging markets.The Journal also publishes insightful commentaries about     

英美“新批评”文论的重新审视

新批评是一个在二十世纪影响重大的文学批评流派,它与形式主义、结构主义文论,一起支撑起文本批评的理论与实践基石。但历来人们对其评价都多少有些偏颇,本文力图更客观地审视其理论。本文也初步得出新批评与形式主义在理论根基上的相异之点。