金融消费者保护（AEA2011年会哈佛论文,下）

近期的金融危机使得很多人开始质疑企业在提供服务方面的表现,而对于消费者金融市场中存在的问题,监管机构的处理能力也同样受到质疑。本文论述了消费者金融监管问题,重点对市场失灵的监管、金融决策中有限消费理性的监管进行全方位深入地探讨。本文引用了三个案例：按揭市场、发薪日贷款以及退休消费融资,通过案例分析来说明监管的必要性及有限性。我们认为,只有当监管是针对具体问题所设定,并以监管干预的有效性评估研究为辅助,那么此项监管才会是有益的。     

部署新技术园实现集团战略

“2009年4月1日,人头马君度集团开始在世界各地推行新的商业架构,从而控制了80％的营业额,并在印度和巴西等新市场建立了业务,这些影响集团长远未来的决定性事件是截至2010年3月31日止年度发生的标志性大事。现在,集团的各种品牌均受惠于与其高档定位一致的经销与由优秀人才队伍直接实施的集团战略。     

Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976

Abstract

This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic changes in accounting practice as their requirements have been written as alternatives in legislation. This approach has provided a possibility to large, listed companies to produce financial accounting information in line with the principles of IASs. In the introduction of IASs there have been political aspects when justifications for the national model and for the international orientation have been presented.     

2005年江西省金融稳定报告(节选)

2005年,江西省经济延续了“十五”以来良好的发展势头。经济总量稳步增长,经济结构继续优化,居民收入水平不断提高,消费需求持续升温,物价指数温和增长,经济活力进一步增强。经济的发展为金融稳定奠定了基础。全省金融机构认真贯彻执行国家宏观经济金融政策,加大对经济支持力度,不断创新业务,努力推进金融体制改革,切实防范化解金融风险,各项业务发展状况良好,金融机构规模与效益同步增长,促进了全省经济持续健康发展。与此同时,影响全省金融稳定的因素仍然存在。一方面,经济增长对投资的依赖仍然过大,粗放型经营模式没有得到根本的改观,企业自主创新能力不强。农业增长的政策依赖性较强,农民增收难度加大;另一方面,就全省金融业而言,部分金融机构历史包袱沉重,在短时间内不良贷款难以化解,个别法人机构面临流动性风险,贷款过度向大企业集中现象值得高度重视,证券公司效益下降和寿险公司退保金急剧上升等问题也应引起关注。