学习“八荣八耻”三字经

（本文作者为工行苏州分行退休员工，今年已届88岁高龄。——编者注） 总书记，有箴训。八项荣，八个耻。教人民，学做人。要常诵，记在心。第一项，是爱国。最重要，应当知。我中华，五千年，十三亿，皆同胞。分民族，五十六，大家庭，团结紧。我中华，地方大，三十省，九六里，山川美，风景佳，古迹多，世遗多，全世界，都不及。我中华，物广博，产量丰，珍稀集。出人参，出貂皮。有钨矿，有铀石。出熊猫，出白豚。有长江，有黄河。有珠峰，有五岳。好祖国，人人爱，好江山，大家保。贼秦桧，汪精卫，不知耻，卖国贼，万年臭，如猪狗。危害国，耻无极。爱国荣，危国耻。我同胞，都爱国。此箴训，要牢记。     

小生意二三事

街边店 北京的天气是越来越像南方，不但热，而且闷，湿度大得惊人，生活在这样一个城市里，整天就像生活在一个蒸笼里。如果真是在南方，那也好，实在热得受不了，到处是水塘、水池、河沟湖泊，往水里一跳，溽暑自解，清凉不期而至。但是在北京，滴水贵如油，实在没办法，只好用自来水去冲凉，可是自来水又涨价了，也不敢随便冲凉了，北京的下层民众，活得实在是不容易。     

关于进一步规范政府采购评审工作有关问题的通知

财库[2012］69号 党中央有关部门，国务院各部委、各直属机构，全国人大常委会办公厅，全国政协办公厅，高法院，高检院，有关人民团体，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，中央国家机关政府采购中心，中共中央直属机关采购中心，全国人大机关采购中心，国冢税务总局集中采购中心，海关总署物资装备采购中心，中国人民银行集中采购中心：     

妙语连珠

不争就是慈悲，不辩就是智慧，不闻就是清净，不看就是自在，不贪就是布施，断恶就是行善，改过就是忏悔，谦卑就是礼佛，守礼就是持戒，原谅就是解脱，知足就是放下，利人就是利己。     

摄影作品——峻·美万仙山

万仙山风景区位于河南省辉县市西北部太行山腹地沙窑乡境内，最高海拔1672米，这里群峰竞秀，层峦叠嶂，沟壑纵横，飞瀑流泉，既有雄伟而苍茫的石壁景观，又有曼妙而秀雅的山乡风韵，景区由影视村——郭亮，清幽山乡——南坪，人间仙境——罗姐寨等景点组成，至峰顶可远眺黄河，俯瞰牧野，一览逶迤群山万仙山风光旖旎，景色秀丽，汇聚百里太行赤岩绝壁的精华．赤红色的悬崖高逾百米，似凝固的岩瀑石幕，曲折、盘旋、迂回，     

勇于探索 扎实工作 切实提高履行央行职责能力——胡平西同志在2005年上海分行工作会议上的讲话（摘要）

2005年，辖区人民银行工作总的要求是：认真贯彻中央经济工作会议和总行工作会议精神，坚持科学发展观，密切联系辖区实际，认清形势，准确定位，理清思路，务实开拓，积极传导货币政策，加强和改善外汇管理，推动金融改革创新，维护辖区金融稳定，努力改善金融服务，切实提高履责能力，推动辖区经济金融持续健康较快发展。     

河北经贸大学会计学院教授高志谦

高志谦，生于1970年12月28日，河北省无极县人，副教授职称，硕士学位，中国注册会计师，河北经贸大学会计学院任课教师，上海国家会计学院特聘教师，北京安通学校副校长，河北省注册评估师协会会员，河北省注册会计师协会会员。     

保险合同怎样生效？

有的保户，保险公司签定了保险合同，还没有交纳保险费，便发生了火灾，有的企业，由于效益不好，虽然投了保，但在合同中又约定，等有了钱再把保费续上，然而偏偏出了事故；有的保户本应交纳2万元保费，但一时手头紧，只交了1万元，却遭了灾……那么，保险合同还算不算数？保险人到底赔不赔?赔多少？许多人为此引起纠纷，面红耳赤，诉诸公堂。     

专奇“刘三国”

才华横溢，富可敌国，妻妾成群，他就是清末民初的牛人刘学询。 清末民初，有一位刘姓的牛人，进士出身，才华横溢，蜚声文坛；曾为“赌王”，拥有700万银元财产，相当于当时国家年财政收入的十分之一：娶了多房美妾，莺莺燕燕环绕，个个沉鱼落雁，被人称作“刘三国”，即“文可华同，富可敌国，妾可倾周”。     

吴定富在人保财险调研时强调：深化改革创新更好服务全局

近日，中国保监会主席吴定富在中国人民财产保险股份有限公司调研时强调，要深入贯彻落实科学发展观，清醒认识当前形势，深化改革创新，强化经营管理，推进依法合规，加强队伍建设，提高服务能力，发挥国有保险公司的骨干作用，更好地服务经济社会发展全局。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

金融企业员工考核系统的设计

一、概述 为配合公司人事考核制度的贯彻执行,保证该制度执行过程中各项工作能够长期、高效、准确地完成,我们开发了公司员工考核系统,实现了人事考核工作中员工投票、考核统计、考核信息分析、报表生成等功能,减少了人事部门人员的手工操作,提高了考核工作的自动化程度.