审计风险:why & how

一、审计风险形成的原因 (一)源于审计客体方面的固有风险和控制风险 审计风险从根源讲来自审计客体,固有风险则是其根本因素.它是审计主体进行审计活动直接考察的对象与依据,一切审计风险均与之有关.     

Performance measurement systems in public service networks. The what,who, and how of control

This study explores the concept of a network Performance Measurement System (PMS) and how it helps in terms of what is being controlled in the network, which exerts control and how this control is achieved. In analyzing PMSs, the distinction was made between their hierarchical and their socializing components. An exploratory case study was carried out on a public service network in charge of a local public transport. Findings from the case study are used to reach a preliminary conceptualization whereby network PMSs are systems consisting of three main building blocks activated on demand by three main network actors and where there is coexistence and blending between hierarchical and socializing practices.     

Assessing risk-taking: what to measure and how to measure it

Abstract

Risk-taking has been a major field of interest for scientists and for applied purposes since decades. However, many researchers have noted that the current measurement instruments fail to show adequate validity and predictive power. Given the recent calls to develop new measures, this paper aims to highlight six key points that should be kept in mind when constructing or using measures of risk-taking concepts. Specifically, we encourage risk-taking scholars (a) to pay close attention to the terminology used in studies, (b) to distinguish measures of general and specific risk-taking, (c) to distinguish risk-taking from the appeal of risky activities, (d) to keep in mind the subjectivity of risk-taking, (e) to consider the measurement of passive risk-taking, and (f) to favour more realistic risk-taking tasks. Overall, these recommendations should help researchers to design and use more relevant risk-taking measures.     

金融创新如何支持清洁发展

怎样的金融创新才能够促进清洁发展？在中国,这是一个正在实践和探索的问题。论坛的总主持人气候变化资本集团中国区总裁路跃兵说：低碳经济需要很多的创新,很重要的一点是金融创新。主持本论坛金融创新单元讨论的是中央财经大学金融学院博士生导师、证券期货研究所所长贺强,他说：低碳经济发展过程中一个重要的核心就是碳排放权的交易,碳排放权的交易也涉及到碳金融的问题。在这个领域,我们国家刚刚开始。如何看待所谓的碳交易,请看看本单元对话演讲嘉宾的看法     

加快信息技术创新推进银行管理信息化

随着知识经济时代的到来,日新月异的信息技术引发了商业银行经营管理一次次重大的变革,以存、贷、汇为特征的传统银行正逐步向以全面金融服务为特征的现代银行转变。在我国,信息技术在银行业的应用正从业务作业层向经营管理层、决策层快速推进,渗透到银行经营管理的各个领域。管理信息化已成为当前我国商业银行信息技术应用的最重要课题,成为缩短与国际现代商业银行经营管理差距、全面提升综合竞争实力的重要途径。本文将以中国工商银行信息技术在管理领域的应用为背景,与大家共同回顾分析我国银行业管理信息化的发展历程和美好前景。     

Productive friction: how difficult business partnerships can accelerate innovation

Companies are becoming more dependent on business partners, but coordinating with outsiders takes its toll. Negotiating terms, monitoring performance, and, if needs are not being met, switching from one partner to another require time and money. Such transaction costs, Ronald Coase explained in his 1937 essay "The Nature of the Firm," drove many organizations to bring their activities in-house. But what if Coase placed too much emphasis on these costs? What if friction between companies can be productive? Indeed, as John Hagel and John Seely Brown point out, interactions between organizations can yield benefits beyond the goods or services contracted for. Companies get better at what they do--and improve faster than their competitors--by working with outsiders whose specialized capabilities complement their own. Different enterprises bring different perspectives and competencies. When these enterprises tackle a problem together, they dramatically increase the chances for innovative solutions. Of course, misunderstandings often arise when people with different backgrounds and skill sets try to collaborate. Opposing sides may focus on the distance that separates them rather than the common challenges they face. How can companies harness friction so that it builds capabilities? Start by articulating performance goals that everyone buys into. Then make sure people are using tangible prototypes to wrangle over. Finally, assemble teams with committed people who bring different perspectives to the table. As individual problems are being addressed, take care that the underpinnings of shared meaning and trust are also being woven between the companies. Neither can be dictated--but they can be cultivated. Without them, the performance fabric quickly unravels, and business partnerships disintegrate into rivalrous competition.     

小型企业风险特征与管理创新

小企业是县域经济的重要细胞和组成部分,也是银行县级支行业务发展的主要载体。近年来,各级政府、各金融机构对小企业发展给予了极大的关注,银行也将其作为重要的客户资源。然而小企业由于受自身存在的缺陷,社会化服务体系不健全、管理不规范、金融生态环境不理想、合理有效足值的担保范实困难、银行信贷政策和制度安排等多方面原因的影响,其资源需求旺盛和信贷资金投入不足的矛盾难的解决。文章针对这一现象进行了深入研究,探讨了信贷如何有效支持小企业发展。     

The dialectics of globalization: what are the effects for management and organization in Germany and Japan

The globalization literature has been limited cumulative. Different disciplines have different accents, use different definitions, rely on divergent theories and focus on different units of analysis. As a corollary, they have come to divergent opinions on the concept of globalization, on its broader consequences as well as on the more specific consequences for organization and management. This article contributes to the literature by proposing a societal theory of institutional change to analyze globalization effects in a more systematical way. It explores the effects of globalization forces on organization and management in Germany and Japan in comparison to the US and the UK, by tracing their impact on the systems of corporate governance, industrial relations and human resources. The article shows that different patterns of change exist at different levels of analysis. These differences help us explain why no generalized pattern of convergence towards the same economic model should be expected.     

完善事业部管理体制创新“三农”金融服务模式——农行广西壮族自治区分行深化“三农”金融服务调查

服务“三农”是国家赋予农业银行的一项光荣而艰巨的历史使命,是农业银行区别于其它国有控股大型商业银行的重要特色之一。本文通过对农行广西区分行深化“三农”金融服务创新的调研,探讨农业银行试点“三农”金融服务的成功经验,从而探讨如何进一步深化“三农”金融服务模式。     

It is not only what you say,but how you say it: ESG,corporate news,and the impact on CDS spreads

We assess the influence of corporate news on costs of financing for a sample of large European and U.S. firms from 2006 to 2016. Focusing on environmental, social, and governance (ESG) news items, we take into account volume (number of news items), tonality (positive, neutral, negative), and source (financial or mass media). We find that (1) the volume of ESG-related news is significantly associated with credit default swap (CDS) spreads and therefore matters for companies' refinancing costs; (2) news with positive (negative) tonality is associated with lower (higher) CDS spreads by about 4% (6%); (3) tonality matters even more for ESG-related news. These results hold for different subsamples and alternate specifications, and are relatively insensitive to omitted variables.     

营管结合:农业银行二级分行扁平化管理必须把握的关键——兼论农业银行二级分行城区机构扁平化改革中的若干问题

文章探讨农业银行二级分行实行扁平化管理后的营管结合问题.     

扬思想建设之帆 走创新发展之路——工行北京市方庄支行思想政治工作点滴

工行方庄支行地处北京南城城乡结合部，经营区域从南二环至南五环，南北宽、东西窄，整个区域呈现“三多一少“的特点，即居民多、流动人口多、批发市场多，大中型企业相对较少。面对相对匿乏的市场资源，支行在党委书记、行长曲琐带领下，始终坚持将思想政治工作贯穿于全行中心工作，体现在理念创新、业务发展和队伍建设中，在创新上下功夫，在结合上做文章，促进支行在经营管理各个方面取得可軎的成绩。去年上半年，在支行行长绩效考评中由去年的第18名上升到第4名，绩效等级由B＋＋上升为A级。     

不创一流不立名——工行河北省张家口分行桥东解放支行建设现代金融企业工作纪实

工商银行张家口桥东解放支行，位于张家口市繁华地段，已有50余年的历史。和着时代前进的节拍，乘着改革开放的春风，解放支行不断成长壮大，在山城金融界树起了闻名遐迩的“老字号”金招牌：连续三次被团中央、人总行授予全国“青年文明号”，三次被河北省工行评为省级“巾帼文明示范岗”，1999年被河北省政府命名为先进集体和优质文明服务先进单位，2000年荣获工总行“最佳支行”，2001年荣获工总行“巾帼文明示范岗”称号，2004年被市妇联命名为全市十大“巾帽文明标兵岗”，2005年，又荣获全国妇联“巾帼文明岗”。     

论国有商业银行机制改革与管理创新

加快国有商业银行机制改革和管理创新 ,是增强核心竞争力的有效手段。要采取渐进性、整体推进办法 ,按照建立现代企业制度的要求 ,着重进行法人治理结构、产权制度、资源管理等机制改革和管理创新。     

科技创新体系下的人力资源管理

现代科技进步正在极大地改变着人类的生产和生活方式，科技创新将决定着世界发展的格局。世界各国都在积极调整发展战略，把科技创新作为促进经济发展、社会进步和国家安全的国策。中国金融业近年来也发生了巨大的变化。信息技术的高速发展和广泛使用，使得金融信息化的水平不断提高，业务品种和服务范围空前扩大，并发生了质的提高。