金融职务犯罪预防谈

金融职务犯罪一般指金融工作人员利用职务之便或滥用职权、不尽职责，破坏金融管理秩序、公私财产所有权或国家对职务活动的管理职能，依照刑法应当受刑罚处罚的行为。犯罪行为方面，具体案件中一般表现为贪污、贿赂、挪用公款，也包括与金融业务密切相关的违法发放贷款。非法出具金融票据、对违法票据承兑付款、用账外客户资金非法拆借等。     

预防金融职务犯罪浅谈

从近几年我行发生的案件来看,金融职务犯罪不仅给国家造成的物质损失十分严重,而且从社会经济秩序来看,所造成的非物质性的危害和危险,也难以估量。金融职务犯罪具有恶性传染的机能和并发作用,预防金融领域职务犯罪已刻不容缓。     

预防金融系统职务犯罪的对策

(一)加强思想道德教育,不断提高金融队伍素质。各金融机构要充分发挥政治优势,着力抓好金融从业人员职业道德、职业纪律和法规制度教育,加强廉洁自律和法制观念的培养,弘扬“三铁”精神,切实提高金融队伍素质。要着重加强对金融机构领导干部的职业道德和廉洁自律教育,这不仅在于领导干部的行为示范作用可以带动和影响广大员工,还在于领导干部本身需要提高职业道德     

金融领域职务犯罪成因及防治

深入研究当前金融职务犯罪案件的新动向,准确把握易发案件关键环节和关键岗位,增强预防的前瞻性和针对性,积极主动地采取案防措施,才能减少和预防职务犯罪的产生。本文分析了当前金融领域职务犯罪的案发走势、特点及成因,提出了金融领域职务犯罪的防治措施及建议。     

六安市农行举办预防职务犯罪专题讲座

7月25日下午，六安市农行举办预防职务犯罪专题讲座。市分行机关全体员工、各支行行长及城区行部分员工共100余人听取了讲座。应邀授课的六安市人民检察院的同志为大家讲解了职务犯罪的特点及基本特征，介绍了金融系统职务犯罪种类、特征以及全国、全省及我市金融系统职务犯罪查处情况，详细讲解了如何预防职务犯罪。这次讲座的举办使大家受到了一次很好的教育，也进一步推进了我行“三项重点工作”的开展。     

金融职务犯罪的法经济学分析

近年来．金融职务犯罪在我国呈蔓延趋势，给国家和社会造成了巨大损失。因此，对金融职务犯罪的特点、原因以及预防与控制的对策研究十分活跃。本文拟从法经济学的角度对金融职务犯罪的成本收益的分类、特点相互关系及其控制予以探讨。[编者按]     

论防范金融诈骗与降低银行业务经营风险

商业银行在经营中面临众多的风险 ,其中金融诈骗对银行正常业务经营造成的风险也不容忽视。本文简要介绍了金融诈骗的种类、分析了案件发生的原因 ,重点叙述了不法分子常用的诈骗手段和银行有效防范金融诈骗应采取的措施。     

从一宗金融争议看仲裁的优势

被申请人将其在某上市公司(以下简称上市公司)的股权1300万股作价4160万元投资于申请人的公司,该股权折合成人民币后,被申请人在申请人的股权占4150万股,占总股本的37．73％。由于被申请人是该上市公司的发起人,按照《公司法》和《公司章程》规定,该股权在3年内不得转让。因此,当时被申请人和申     

Optimal regulation,executive compensation and risk taking by financial institutions

We present an equilibrium model of financial institutions to examine the optimal regulation of risk taking. Shareholders provide incentives for management to increase risk to excessive levels. Regulators use caps on asset risk and compensation to achieve the socially optimal risk level. This level trades off costs of risk shifting and costs of bank default. Without regulation, equilibrium risk lies above the optimal level. If information and enforcement are perfect, either policy tool (caps on asset risk or compensation) achieves the optimal risk level. If there are frictions – if enforcement is limited, if there is uncertainty about the incentives facing management and costs of risk shifting, or if regulation cannot be bank specific – welfare can be improved by employing both policy tools.     

越南金融危机与信用风险防范

越南金融危机的发生，让中国出口信用保险公司再一次承担了为我国企业对越投资、出口保驾护航的重任     

浅议注册会计师犯罪及其防范

虚假会计信息的泛滥将破坏国家的经济秩序,并损害每一位投资人的长远利益."红光实业案"、"琼民源案"及最近的"银广夏事件"和湖北立华会计师事务所对"活力28"、"幸福实业"的虚假报告等,都与会计信息的虚假密切相连,给中国会计市场带来的教训极为深刻,也促使我们有必要对中介组织人员提供虚假证明文件罪和出具证明文件重大失实罪及其防范进行探讨.     

Comparative advantage,demand for external finance,and financial development

This paper analyzes the effect of comparative advantage in international trade on a country's level of financial development. Countries with comparative advantage in financially intensive goods experience a higher demand for external finance, and therefore financial development. By contrast, financial development is lower in countries that primarily export goods which do not rely on external finance. We use disaggregated trade data to develop a measure of a country's external finance need of exports, and demonstrate this effect empirically. In order to overcome the simultaneity problem, we develop a novel instrumentation strategy based on the exogenous geographic determinants of trade patterns.     

金融机关职员网上考勤管理系统的实现

在一个拥有数百名职员、办公地点又比较分散的金融机关,如何加强劳动纪律的管理,往往是困扰人事部门的一个难题。在金融电子化得到巨大发展的今天,机关内部普遍联网,B/S技术日趋成熟,这为人事部门解决考勤管理问题提供了一种全新的解决方案。按照银川中心支行人事处的要求,笔者开发的《银川中支职员网上考勤管理系统》依托中心支行机关办公局域网,充分利用了现有个人办公计算机,采用了当今流行的B/S技术,以考勤网站的形式,实现了职员网上签到。行领导、人事部门可以随时查询、汇总考勤结果,克服了手工签到册、考勤打卡机、指纹考勤机等考…     

Board structure and corporate risk taking in the UK financial sector

This paper examines the relationship between board structure and corporate risk taking in the UK financial sector. We show how the board size, board independence and combining the role of CEO and chairperson in boards may affect corporate risk taking in financial firms. Our sample is based on a panel dataset of all publicly listed firms in the UK financial sector, which includes banks, insurance, real estate and financial services companies over a ten year period (2003 − 2012). After controlling for the effects of endogeneity through the application of the dynamic panel generalized method of moments estimator, the findings of this study suggest that the presence of non-executive directors and powerful CEOs in corporate boards reduces corporate risk taking practices in financial firms. The negative relationship can be explained within the agency theory context, where managers are regarded as more risk averse because of the reputational and employment risk. An increased power concentration is therefore expected to enhance the risk aversion behaviour of directors. The findings however, do not show any significant effect of board size on corporate risk taking in financial firms. As this study covers recommendations of the UK Corporate Governance Code on the role of corporate boards in managing firms' risk, the empirical evidence could be useful for corporate governance regulation and policy making.     

发挥金融优势 推动文化产业繁荣发展——一行三会积极贯彻落实十七届六中全会精神

中国人民银行：深入推进金融改革创新加大支持文化产业力度10月19日下午,人民银行党委书记、行长周小川主持召开党委（扩大）会议暨党委中心组会议,学习贯彻党的十七届六中全会精神、并对新形势下充分发挥金融支持作用,推进文化体制深化改革,促进社会主义文化大发展大繁荣进行了深入讨论和研究部署。