国库新业务的有效监管

财政国库管理制度、非税收入征缴及政府收支分类改革的逐步深入为国库会计管理和核算内容赋予了新的内涵。国库新业务的发展,加大了防范国库会计业务风险和国库资金风险的难度。加强国库监管是有效防范和化解国库资金风险的主要手段之一,因此国库监管的有效性显得甚为重要。本文结合国库新业务实际,就如何进行有效监管进行了较为深入的探讨,并提出了相关建议。     

以科学发展观指导银行工作

党的十六届三中全会指出要树立全成发展、协调发展、可持续发展的科学发展观.这是我们党推进改革开放实践的经验总结,是我国当前经济和社会全面发展的指导方针.必须深刻领会和准确把握其精神实质,自觉用以指导我们的各项工作,金融是现代经济的核心,金融业尤其是银行业树立科学发展观尤为重要.银行业科学发展观就是坚持以审慎和规范经营为前提、以优质资产质量为保证、以协调发展为中心、以可持续发展为根本、以促进人的全面发展为目的,从而促进社会、经济健康稳步发展.     

技术和业务整合的新高度

从“数据大集中”的准备阶段，到目前全新的应用系统整合阶段，银行信息化的脉络已经日渐清晰。如今建设核心业务系统成为银行信息化的新热点，在此过程中我们也看到，IT系统与业务部门的整合互动，被提升至前所未有的高度。     

New business with the new military

A $200 billion market has appeared on your business horizon, but you may not have noticed it. It's the U.S. military--the new U.S. military. Virtually all aspects of the military are changing to ensure it can fight unpredictable threats while sustaining the infrastructure needed to support and train forces. The military is turning to non-traditional business partners to meet a wide range of needs, from health care to housing to information technology. The Defense Department is yielding its monopoly on every aspect of national security and adopting a more businesslike model in which the military's warfighting capabilities are supported through outsourcing and business alliances. Civilians are replacing military personnel in many noncombat roles. Military functions with corporate equivalents are candidates for outsourcing and privatization. Market standards are replacing the heavy customization that has locked many companies out of this marketplace. The authors have participated in the transformation process from different perspectives--one civilian, the other military. Together, they highlight the prospects that transformation is creating for companies outside the traditional defense industry and reveal paths to success in this complex market. They also present six principles for doing business with the military that require persistence, integrity, and a willingness to master the intricacies of a distinctive culture. By understanding the logic of military transformation, executives can identify and create vast new business opportunities. And by mastering the six principles, they can build profitable long-term relationships.     

追求高质量的创业与创新

鼓励第三产业的创业，尤其鼓励高附加值的知识密集型产业上的创业，第一，解决大学生就业问题。由于知识密集型产业对知识型人才的需求最大，拥有相对较高的知识水平、较强的创新能力、朝气蓬勃的大学生无疑是创业者们最需要的人才，巨大的需求可以缓解中国日益严峻的大学生就业问题。第二，促进行业完全竞争，减少因垄断带来的无谓损失，提高社会总效率。第三，促进科学技术发展，缩短中国在高科技产业上与西方发达国家的差距，提高中国产业链的国际竞争力。     

会计师事务所业务拓展的现状与对策研究

考察中国注册会计师发展历程,我们发现目前注册会计师正处于大发展时期,但审计市场尚存在压价竞争、业务回扣等过度竞争现象,似乎暗示着中国注册会计师太多了.我们从会计师事务所现有业务发展的特征、业务拓展中遇到的障碍和如何拓展业务三个方面进行问卷调查,问卷调查研究结果表明,审计市场的过度竞争是结构问题和市场无序竞争所导致的,拟解决这个问题,我们倡导会计师事务实施业务差异化发展战略,以业务差异化凝聚事务所的核心竞争力,以核心竞争力为会计师事务所提供竞争优势,做精做强、做大做强,甚至走向国际化,进而为会计师事务所拓展更广阔的发展空间,提供更加多样化的业务机会.     

新企业会计准则系列——货币资金及应收项目的分析方法（三）

对于会计报表中的每一个会计科目的分析,都要进行合法、合规和合理性分析,透视会计科目背后经济业务的内容构成和真实性。     

Venture capital and new business creation

Using a comprehensive database of firms from 21 European countries over the period 1998–2008, we find that venture capital investment has a positive effect on the rate of new business creation. This is especially true in countries with higher entry costs, higher protection of intellectual property rights, and lower taxes on capital gains. Our results suggest that, controlling for country and industry characteristics, venture capital is beneficial to bringing new ideas to the marketplace in the shape of new companies.     

Bank consolidation and new business formation

As the trend of bank consolidation activities continues to grow in the US and globally, the debate on the impact of such consolidation on small business credits and activities are still inconclusive. Building on the existing research [Berger, A.N., Saunders, A., Scalise, J.M., Udell, G.F., 1998. The effects of bank mergers and acquisitions on small business lending. Journal of Financial Economics 50, 187–229]; [Black, S.E., Strahan, P.E., 2002. Entrepreneurship and bank credit availability. Journal of Finance LVII (6), 2807–2833], this paper investigates the effects of the actual intensity of bank consolidation on the formation of new businesses in the US local markets. Evidence portrays that in the short-run, the overall intensity of bank consolidation is negatively related to the rate of new business formation, and this negative relationship is primarily driven by consolidations initiated by large acquirers. On the contrary, consolidations between small-to-medium sized banks show a positive impact on new business development and these results are consistent even when the M&As are distinguished with respect to in-market or out-of-market acquirers initiating the deals. However, two years after the consolidations, the evidence reveals a positive and significant impact on the rate of new business formation in the local markets for consolidations initiated by large in-market acquirers.     

惠普绿色存储推动企业业务再上新台阶

在适应性IT基础设施中,高端存储作为业务科技的核心基础设施平台,为客户提供了实现业务科技所需要的数据动力。认识到存储对于企业发展的重要性并一     

The value captor's process: getting the most out of your new business ventures

The high failure rate among new business ventures is usually chalked up to the fundamental uncertainty of the process. In actuality, say McGrath and Keil, flawed ways of assessing and managing ventures may account for the disappointing amount of value they generate. Instead of taking the go/no-go approach, whereby a project either advances toward launch or is killed, decision makers should consider a range of alternatives: recycling the venture by aiming it at a new target market; spinning it off to other owners or a joint venture; spinning it in to an established business unit; or salvaging useful elements such as technologies, capabilities, knowledge, and patents. Firms that excel in value extraction--the "value captors" whose practices and mind-set this article explores--have created formal processes to systematically mine successes, failures, and everything in between. They know that a venture should be treated like a scientific experiment, in which learning plays a critical role. They are ready to seize new opportunities if a venture falters on its original course. They foster networks to promote cooperation and collaboration between established business leaders and venture teams and involve people from throughout the company in the venture review process. They don't allow financial criteria to dominate the reviews, and they recognize that the best people to launch a business may not be the ones who developed the idea. If your innovation pipeline is dry, your promising projects are being strangled for lack of a speedy payback, or someone else has made a fabulous business out of a slightly altered idea that you abandoned, consider the value captor's path.     

拓展新业务领域工作思路展示鉴证与咨询服务全貌——中注协印发《注册会计师业务指导目录(2010)》

为深入贯彻落实国务院办公厅转发<财政部关于加快发展我国注册会计师行业的若干意见>文件精神,加强对注册会计师行业服务经济社会发展新领域的指导,根据中注协<关于贯彻落实国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的实施意见>总体安排以及<会计师事务所服务经济社会发展新领域业务拓展工作方案>,中注协对经济社会发展对注册会计师行业专业服务需求进行了认真调研,研究借鉴了境外注册会计师行业服务品种和经验做法,编订完成了<注册会计师业务指导目录(2010年)>并于5月13日向各地协会正式印发(会协[2010]38号).     

围绕现代金融企业目标切实加强新形势下的党建工作

长期以来，中国工商银行青海省分行党委认真贯彻落实地方和总行党委的决策部署，从加强全行党组织建设、增强党员党性观念、提高党员素质入手，不断加大对党支部和党员的教育管理力度，党的思想、组织、作风建设得到很大加强。     

A buyer's guide to the innovation bazaar

Companies seeking new ideas or product concepts from outside sources may find the "innovation bazaar," with its wide array of choices and methods of acquiring them, a confusing, chaotic place. Nambisan and Sawhney have crafted a conceptual guide for managers who understand the importance of going outside their firms for innovation but are uncertain about how to do it. The authors' "external sourcing continuum" shows at a glance how shopping for, say, raw ideas compares with shopping for market-ready products in terms of cost, risk, multiplicity of options, and speed of commercialization. Raw ideas, whether acquired directly from the inventor or through a patent broker, licensing agent, or some other intermediary, tend to be low cost but high risk and take a long time to bring to market. Market-ready products, often acquired as stand-alone businesses through a venture capitalist or business incubator, are more expensive and narrow one's choices, but they can be launched quickly and with less risk. Between these two approaches lies a third, facilitated by the "innovation capitalist." This new kind of intermediary provides client companies with access to a broad range of innovative product or technology ideas that are nearly market ready, thereby mitigating early-stage risks and lowering the time to market without significantly increasing acquisition costs. The authors compare the advantages and disadvantages of using intermediaries associated with the three approaches and provide a checklist of factors to consider when placing your company on the external sourcing continuum. If you've been oriented toward one end of the continuum or the other, you can increase your options and your flexibility by expanding into the middle.     

Future space. A new blueprint for business architecture

Although the Internet is an essential conduit for many business activities, it isn't rendering the physical world any less important, as the failures of many Web merchants demonstrate. People need social and sensual contact. The companies that succeed will be those best able to integrate the physical and the virtual. But that requires a new kind of business architecture--a new approach to designing stores, offices, factories, and other spaces where business is conducted. The author, a faculty member at Harvard Graduate School of Design, provides practical guidelines to help managers and entrepreneurs think creatively about the structures in which their businesses operate. He outlines four challenges facing designers of such "convergent" structures, so-called because they function in both physical and virtual space: matching form to function, allowing visitors to visualize the presence of others, personalizing spaces, and choreographing connectivity. Using numerous examples, from a fashion retailer that wants to sell in stores as well as through a Web site to a radically new kind of consulate, the author shows how businesses can meet each challenge. For instance, allowing customers to visualize the presence of others means that visitors to a Web site should be given a sense of other site visitors. Personalizing physical and virtual spaces involves using databases to enable those spaces to adapt quickly to user preferences. The success of companies attempting to merge on-line and traditional operations will depend on many factors. But without a well-designed convergent architecture, no company will fully reap the synergies of physical space and Internet technology.     

中小企业挂牌“新三板”八大攻略

酝酿多年的“新三板”扩容终于开闸。企业应如何备战,如何规范才能顺利挂牌？汉鼎咨询结合拟挂牌企业的普遍性特点,提出八点建议,或许给拟挂牌企业一些启发     

The new road to the top

By comparing the top executives of 1980's Fortune 100 companies with the top brass of firms in the 2001 list, the authors have quantified a transformation that until now has been largely anecdotal. A dramatic shift in executive careers, and in executives themselves, has occurred over the past two decades. Today's Fortune 100 executives are younger, more of them are female, and fewer were educated at elite institutions. They're also making their way to the top more quickly. They're taking fewer jobs along the way, and they increasingly move from one company to the next as their careers unfold. In their wide-ranging analysis,the authors offer a number of insights. For one thing, it has become clear that there are huge advantages to working in a growing firm. For another, the firms that have been big for a long time still provide the most extensive training and development. They also offer relatively long promotion ladders--hence the common wisdom that these "academy companies" are great to have been from. While women were disproportionately scarce among the most senior ranks of executives in 2001, those who arrived got there faster and at a younger age than their male colleagues. Perhaps the career hurdles that women face had blocked all but the most highly qualified female managers, who then proceeded to rise quickly. In the future, a record of good P&L performance may become even more critical to getting hired and advancing in the largest companies. As a result, we may see a reversal of the usual flow of talent, which has been from the academy companies to smaller firms. It may be increasingly common for executives to develop records of performance in small companies, or even as entrepreneurs, and then seek positions in large corporations.