大数据时代我国个人征信面临的机遇与挑战

随着2015年8张互联网个人征信公司牌照的申报验收,我国的个人征信业务正式迈入大数据征信的新阶段。本文详细分析了大数据征信时代我国个人征信行业面临的数据来源广泛、市场发展多元化和产品应用场景多样的发展机遇,同时也面临着信用主体权益的保护、信用评价的准确性及信用机构的准入与评价等方面的挑战,并对个人征信业务今后在我国的发展提出推动征信标准化建设、建立征信机构评价标准及完善征信法律制度建设等方面的政策建议。     

基于因子分析和Logistic分析的个人信用评估方法研究

随着大数据概念的提出,企业和个人越来越重视数据中隐藏的潜在价值。为准确评价P2P网络贷款平台借款人的信誉度,本文利用因子分析方法从22个自变量中浓缩出8个"共同因子",建立信用评价指标体系,并利用Logistic模型对借款人行为进行预测。这种个人信用评价指标体系的筛选保留了大量的信息量,并利用Logistic模型给出了用户违约概率。     

构建个人ESG评价制度的可行性分析——以浙江衢州为例

当下,环境问题日益突出,许多国家将可持续发展纳入国家发展战略,企业ESG正成为评估企业可持续发展能力的重要方法。研究表明,个人行为对环境的影响深远,构建个人ESG评价制度迫在眉睫,将成为实现可持续发展乃至人与自然和谐共生目标的有力抓手。本文分析了建立个人ESG评价制度的必要性与急迫性,分别从指标选择、评价模型及评分应用三个方面构建个人ESG评价体系框架,结合衢州个人碳账户及信安分制度优势,利用评价模型实证分析,初步验证个人ESG评价制度的可行性。通过理论研究和实践分析,本文认为个人ESG评价落地仍存在接受度不高、指标分散且隐私指标难采集、应用场景少等难点,并针对性提出自上而下、部门协同发展,打破数据壁垒、提升指标可得性、提高应用场景覆盖面、构建长效机制等建议。     

欧洲主要国家央行运用数据点模型(DPM)推动金融统计标准化经验与启示

在我国金融统计标准化建设进程中,如何建立一个大数据模型来促进元数据和统计数据之间进行批量信息转换和处理,是金融统计标准化工作落地的一大难题。西班牙、法国等欧洲主要国家中央银行通过运用数据点模型(DPM)搭建元数据和统计数据之间的数据关系,进而推动标准化数据的批量信息采集、转换和处理,其建模理念、建模框架对于推进我国金融统计标准化建设提供了启示借鉴。     

银行点验钞机具质量标准化问题研究

本文从市场结构、机具质量、技术变化、管理体制等方面分析了国内点验钞机具现状,在遵循系统性、代表性、可操作性等原则基础上,探索构建点验钞机具质量标准化评价指标体系,建立机具质量标准化评价模型及综合评价模式,从法律、技术、生产、监管等方面探讨银行点验钞机具质量标准化的实施要件,并提出加强点验钞机具标准化管理的相关政策建议。     

欧洲主要国家央行运用数据点模型(DPM)推动金融统计标准化经验与启示

在我国金融统计标准化建设进程中,如何建立一个大数据模型来促进元数据和统计数据之间进行批量信息转换和处理,是金融统计标准化工作落地的一大难题.西班牙、法国等欧洲主要国家中央银行通过运用数据点模型(DPM)搭建元数据和统计数据之间的数据关系,进而推动标准化数据的批量信息采集、转换和处理,其建模理念、建模框架对于推进我国金融统计标准化建设提供了启示借鉴.     

基于AHP的商业银行个人理财服务质量评价模型的构建

基于AHP模型,本文构建了商业银行个人理财服务质量的评价模型.研究表明,有形性、可靠性和保证性指标是商业银行个人理财服务质量评价模型的一级关键指标,而"理财产品的保本收益率"、"服务人员的专业素质"、"服务恪守承诺"、"服务区域布局"子指标是影响商业银行个人理财服务质量的重要二级指标.     

会计教育理念与创新能力培育——基于经管类非会计专业会计教育的视角

从会计教育理念的内涵出发,本文研究了会计教育理念对经管类非会计专业人才培养的作用机制。基于对个人创新能力的辨析有自我评价与外部评价两种模式,通过主成分分析与Logistic回归构建创新能力自评模型,并将自评模型的主成分变量纳入动态教学过程,然后通过外部评价模型检验会计教育理念对个人创新能力的影响。实证研究结果表明,会计教育理念的三个维度均对个人创新能力与学科知识转移效果有明显正向影响,用DID模型进行内生性分析,本文结果未受影响。     

基于RFM模型的个人客户忠诚度研究

本文在总结个人客户忠诚研究理论的基础上,提出了基于RFM模型的多层级个人客户忠诚度衡量指标及评估模型。作者利用商业银行数据仓库积累的数据,对个人客户忠诚度进行了实证研究,分析和评价了个人客户的总体忠诚度,以及活期存款、信用卡、定期存款、理财类和贷款的分产品忠诚度;结合客户的收入贡献,将个人客户划分为"挚友、藤壶、蝴蝶、陌生人"四类客户群体,并建议在实际业务应用中,对"挚友"客户重点维系;对"藤壶"客户重点营销,提升其价值;对"蝴蝶"客户进行维护时侧重挽留;而对"陌生人"客户要及时辨识,努力唤醒,降低维系成本。     

浅析国内投资方式

在国内的金融市场飞速发展的同时,个人投资的方式也日益增多.文章将列举出国内个人投资者可以参与的各种投资方式.接着,针对其中一种投资方式(开放式基金)进行了进一步的研究:在众多开放式基金中,根据基金的各种绩效数据,采取因子分析的方法,利用SPSS软件对8只基金进行综合评价,并建立模型对它们综合业绩进行排序,筛选出业绩最好的基金.     

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 development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

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.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing ...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: