国际金融危机后东亚货币合作的区域层次安排——基于OCA指数模型的估算

国际金融危机后的东亚经济体呈现了不同的经济增长格局,东亚货币合作的区域层次有待重新考察和安排。本文通过构建东亚OCA指数模型,根据OCA指数方程计算了东亚区域在国际金融危机前后的OCA指数,进而分析了国际金融危机后东亚货币合作的区域层次安排。结果表明,近期内,东盟主导东亚货币合作的格局仍将持续;但从长期来看,中国具备主导亚元模式货币合作的潜力。     

东亚货币一体化文献综述

东亚区域货币一体化是目前国际经济理论界关注的一个重要问题,尤其是近几年来,随着东亚各经济体汇率制度的变革、区内经济合作与政策协调的强化以及外部经济、金融环境的变动,国内外理论界围绕着东亚货币一体化的一系列相关问题展开了深入研究,取得了一些明显的进展。本文从东亚货币一体化的理论及可行性和东亚货币合作的具体模式两个方面对有关文献进行了回顾和梳理。     

最优货币区理论:欧元的启示与东亚货币区的设想

最优货币区理论，为欧洲货币联盟的成立和发展提供了理论基础和实践指导。欧元的成功，对世界区域货币合作具有重要启示：建立在区域经济合作基础上的货币合作是必要的，也是可行的；通过区域货币合作，建立东亚货币区是大势所趋。现阶段，实现东亚货币区可以考虑采取分步走的方式，即先建立一些次区域货币区，然后逐步向外围国家和地区扩展，最终过渡到整个东亚国家和地区。     

东亚区域货币合作:理论基础与演变发展

东盟的共同利益取向及与中、日、韩的互补性是东亚进行货币合作的理论基础.本文对"清迈协议"、亚洲债券市场的建立、东亚外汇储备库的成立等东亚区域货币合作历程进行了回顾,并提出了东亚区域货币合作今后发展的方向.     

论国际区域货币合作

开放经济是充满风险的经济，它既为经济主体带来巨大的经济效益，又使其遭遇前所未有的外部冲击，国际货币合作及国际区域货币是规避开放经济风险、降低开放经济成本的有效工具，它使货币的职能有了新的扩展。国际区域货币合作模式有三种，即欧元模式、美元模式、东亚货币合作模式。     

东亚区域货币锚可行性：基于经济谐动性的分析

本文分析了东亚货币合作的基础条件,从经济谐动性的角度对东亚各经济体的产出进行方差分解,并将方差分解的结果与欧元区的数据进行对比,考察东亚是否适合采用区域货币锚安排。实证研究发现,东亚各经济体之间的经济谐动水平较高,适合采用区域货币锚制度。同时,由于东亚各经济体的波动中地区性因素不断加强,选取＂内部锚＂要优于＂外部锚＂。     

货币同盟案例剖析和对亚洲货币合作的启示

美国次贷危机使得国际货币体系改革成为现实而又紧迫的问题,东亚货币合作滞后的状况更加凸显。如何走出亚洲国家"一个国家,一种货币"的货币林立的状况,走向东亚区域货币?本文对历史上的两个典型货币同盟以及欧洲经济和货币同盟进行剖析,以期对下一步实质性的推动亚洲货币合作有所启示。     

最优货币区理论与东亚货币合作的现实分析

1997年东亚金融危机所表现出来的极强的“传染性”,以及在危机救援过程中,IMF不尽如人意的表现,促使东亚各国将货币合作提上日程。欧盟不断发展壮大,拉美的“官方美元化”也如火如荼的进行,东亚各国渐渐意识到未来世界经济的竞争就是区域之间的竞争。因此,进行东亚货币合作是非常必要的。本文首先阐述最优货币区理论,在此基础上对东亚货币合作进行现实分析。     

试述亚洲货币合作进程

1997年爆发的东亚金融危机给整个地区带来了巨大的经济损失,也使各国和地区认识到区域经济合作的迫切性和重要性。在这种背景下,亚洲货币合作迅速地引起了各国和地区政治家和学者们的关注。本文较为全面地总结了东亚货币合作的进程,力图为亚洲货币合作的推进与实现打好基础。     

基于最优货币区理论的东亚货币一体化可行性研究

随着经济全球化和区域化的发展,区域货币联盟已成为一种新的潮流。在欧元的成功运行以及近年国际金融危机的频繁发生,特别是1997年亚洲金融危机的爆发所带来的严重后果,唤起了东亚各国对东亚货币合作的极大关注。本文从最优货币区理论出发,对东亚经济体货币一体化的可行性进行研究,并对此提出建议。从研究结果看,东亚目前尚不能完全满足最优货币区的标准,但共同利益原则将使东亚货币合作的趋势不可逆转。     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

2002年海南省金融形势分析

本分析了2002年海南省金融运行情况，指出当前经济金融运行中存在的主要问题及原因，对今年改善经济金融运行环境，促进经济金融平稳增长提出了一些针对性的建议。     

运维报告智能化生成平台的设计与研究

随着以人工智能、大数据、区块链和云计算等新兴技术为代表的金融科技(Fin Tech)飞速发展,大型商业银行数据中心信息系统业务量也在不断递增。因业务变化或系统变更等原因,运维人员急需编制各类运维分析报告,以便及时全面了解信息系统的运行情况。     

Volume for Winners and Losers: Taxation and Other Motives for Stock Trading

Capital gains taxes create incentives to trade. Our major finding is that turnover is higher for winners (stocks, the prices of which have increased) than for losers, which is not consistent with the tax prediction. However, the turnover in December and January is evidence of tax-motivated trading; there is a relatively high turnover for losers in December and for winners in January. We conclude that taxes influence turnover, but other motives for trading are more important. We were unable to find evidence that changing the length of the holding period required to qualify for long-term capital gains treatment affected turnover.     

Tax incentives for inefficient executive pay and reward for luck

I study the economic consequences of tax deductibility limits on salaries for the design of incentive contracts. The analysis is based on an agency model in which the firm’s cash flow is a function of the agent’s effort and an observable random factor beyond the agent’s control. According to my analysis, limiting the tax deductibility of fixed wages has two consequences. The principal rewards the agent on the basis of the observable random factor and adjusts the amount of performance-based pay in the optimal incentive contract. The new contract can have weaker or stronger work incentives than without the tax. The theoretical findings have implications for empirical compensation research. First, the analysis shows that reward for luck can be the optimal response to recent tax law changes, whereas earlier empirical literature has attributed this phenomenon to managerial entrenchment. Second, I demonstrate that a simple regression analysis that fails to control for separable measures of luck is likely to find an increased pay for performance sensitivity as a response to the introduction of tax deductibility limits on salaries even if the pay for performance sensitivity has actually declined.     

以改革促进发展以创新提升效益——访中国工商银行广西区分行党委书记、行长张恪理

2006年,是工商银行深入推进“两个根本转变”的起步年,又是整体构建现代金融企业制度、成功公开发行上市年。广西分行认真贯彻落实总行决策部署,根据股份制改革后经营面临的新形势和总行战略转移的新要求,结合广西经济发展特点,以科学发展观为统领,牢固树立“质量、创新、效益”的经营理念,紧紧抓住发展机遇,加快改革创新,推进经营转型,各项工作取得了可喜的成绩,开创了经营发展的新局面。本刊记者通过采访广西分行党委书记、行长张恪理,明晰了他们以改革促进发展,以创新提升效益的历程。     

中小企业办公自动化系统的设计与实现

从中小企业的实际情况出发,在用户需求分析的基础上,提出中小企业办公自动化系统的基本目标,并阐述系统的结构设计和功能设计,给出了一个结合C／S和Web技术中小企业办公自动化系统实例;对中小企业建设办公自动化信息系统具有参考价值。     

QFII制度及其对商业银行业务的影响分析

2002年12月1日,中国证监会颁布了<合格境外机构投资者境内证券投资管理暂行办法>,QFII制度正式登陆中国证券市场.经过近6年的时间,QFII制度在我国得到了快速发展和壮大.就作为QFII资金托管人的境内商业银行,从QFII业务中受到怎样的影响,这些影响是否可以促进商业银行业务的全面发展等方面的问题,进行了分析讨论.     

为领导排忧 帮群众解难——记工行北京市地安门支行老干部工作者张秀敏

张秀敏从地安门支行成立就负责退休、内退人员的管理工作。她把贯彻落实好老干部政策体现在具体行动上,坚持以人为本．把退休人员管理及服务工作做到位,认真落实老干部的政治待遇和生活待遇,得到了支行离退休人员的认可。她给自己的工作宗旨是：为领导分忧,为职工解难,切实履行岗位职责,努力做一个合格的老干部工作者。