转发财政部关于国际金融组织贷（赠）款项目执行监督检查管理办法的通知

现将财政部《国际金融组织贷(赠)款项目执行监督检查管理办法》(财际[2003]104号)转发给你们，请遵照执行。执行中有何问题，请及时与我厅债务管理处联系。     

从两种贷款分类方法的比较看银行监管

自1998年人总行发布《贷款风险分类指导原则（试行）》（银发[1998]151号）并几次修改以来，关于贷款分类的话题一直成为金融界讨论研究的热点。按照风险程度，将贷款划分为五个不同档次，即以风险为基础的分类方法（或贷款风险分类法，俗称五级分类，下同）与以贷款期限为基础的分类方法（俗称四级分类，下同）相比，在标准、途径、手段、措施等方面有了本质的改变，按照这两种分类法所得到的结果也不尽相同，有的甚至相距甚远。     

对盈利质量的需求与中国资本市场的基本面分析

It was reported that Chinese fund managers are patiently planning for the long-term with expectations that China‘s market conditions will improve, recognizing that regulators continue to take steps to improve corporate transparency. This paper discusses the relevance of high quality publicly available earnings information, how accounting standards influence the quality of reported earnings, and how capital market participants act as monitoring forces for earnings quality. Using the U.S. market as a benchmark, this paper considers earnings quality characteristics and monitoring forces in the context of the Chinese market. My overarching premise is that high quality analysis of high quality accounting information is crucial for the efficient flow of resources through a capital market. Thus it is instrumental to the growth of China‘s financial market and its economy. To this end, the paper summarizes potential impediments to high quality earnings and high quality analysis in China.     

个性化的营销手段--定制营销

定制营销被美国著名营销学者菲利普·科特勒誉为21世纪市场营销最新领域之一.