金融危机对我国银行理财产品影响及应对之策初探

由华尔街次贷危机引发的全球金融危机正在由虚拟经济向实体经济蔓延．由发达国家向发展中国家蔓延，中国也将不可避免的受到影响和波及，银行业理财产品市场也遭受了极大的考验。文章在对金融危机对我国银行理财产品影响分析的基础上，提出了应对之策。     

中国农民专业合作社金融支持研究——基于石家庄市的个案分析

近年来，在中央及地方政府的扶持倡导之下，中国农民专业合作社得到了迅速发展。但由于缺乏有效金融支持，中国农民专业合作社的持续发展受到很大制约。文章选取作为河北省省会的石家庄市的农民专业合作社进行个案研究，分析其金融支持不足的现状及成因，以点透面，为我国农民合作事业金融支持问题提供参考建议。     

企业集团财务结算中心模式研究——以厦门国际航空港集团有限公司为例

近年来,企业集团不断加强对资金的管理,逐步建立起一套新型的资金管理模式。文章以厦门国际航空港集团有限公司为例,详细分析了企业集团运用财务结算中心模式的优势,并通过实证分析加以说明。     

全球金融危机后的场外金融衍生品市场变革

后金融危机时代的全球场外衍生品市场正处于深刻变革之中，各国政府、监管部门和金融行业改革场外衍生品市场的一系列举措对我国也有着重要的借鉴意义。文章对金融危机以来全球场外衍生品市场发展改革的情况进行了整理研究，并结合我国实际提出相关建议。     

北魏财政体系与财政管理初探

北魏财政体系和财政管理在拓拔鲜卑由游牧生产方式到农耕生产方式转化的过程中逐渐形成与完善。随着农耕方式最终占有压倒性优势,成为北魏国民经济的主体,北魏财政体系效仿前代中原王朝统治经验,日益与中原汉制融合,财政体系逐渐完善,财政管理也日益有章可循。     

The effects of financial literacy on the borrowing behaviour of Turkish financial consumers

Our research attempts to measure the effects of financial literacy of Turkish financial consumers on the borrowing behaviour. A questionnaire is administered to a sample of 550 people in the city of Eskisehir. In‐depth interviews are undertaken with 10 financial consumers to support the findings. Findings of the study indicate differences in the borrowing behaviour of consumers with different levels of financial literacy. Considering the relationship between financial literacy and borrowing behaviour, we suggest that attempts to increase financial literacy of financial consumers may have important implications in the prevention of excessive borrowing.     

沃尔评价法在高校财务综合评价中的应用

市场经济的发展，推动了教育产业化的进程。高校必须按照市场经济的要求组织财务活动，因此，高校的财务活动也会面临财务风险问题。为避免财务风险，要求建立科学的财务评价分析体系，客观反映高校财务运行状况。沃尔评价法通常运用于工商企业的财务评价，但其评价原理也同样适用于高校的财务评价。本文通过研究高校财务活动的运行特点，构建了一套财务评价指标，并将沃尔评价法的原理运用到高校的财务评价中。     

人民币资本帐户对外开放的战略分析

东南亚金融危机的爆发 ,使我国对实现人民币在资本项下可兑换问题进行更加深入的思考成为必要。本文主要分析在实行资本项目下人民币可兑换的过程中为减少金融风险而必须注意的问题     

建立和完善我国财政国库集中收付制度的探讨

就当前我国的情况来讲,建立和完善国库集中收付制度,有着十分重要的意义,是社会主义市场经济体制下公共财政的发展要求。在财政国库集中交付制度实施的过程之中,我国国库集中收付制度在具体的运行过程中还存在很多问题需要解决和完善。在实施过程中,要根据实际情况及存在的问题,借鉴国内外先借鉴国际通行做法和成功经验,结合我国具体国情,建立和完善以国库单一账户体系为基础、资金缴拨以国库集中收付为主要形式的财政国库管理制度。有利于进一步加强财政监督,提高资金使用效益,更好地发挥财政在宏观调控中的作用。     

Analysis on Balance Gap between Saving and Credit Account in China

In China, the balance gap of credit and saving account emerged in 1995, and its amount enlarged since then. By the end of Dec. 2005, with 28.7 trillion RMB saving balance and 19.5 trillion RMB gross credit account balance, the gap between saving and credit account was as large as 9.2 trillion RMB, which indicated a 67.8% of credit/saving ratio. Some believed this phenomenon was resulted from on one hand, the rapid growth of saving account; and on the other hand, relatively slower expanding of credit account. Some believed cooling down cash demand was behind the gap, while others claimed the balance gap caused dead capital and inefficiency service of saving account. In fact, the balance gap between credit and saving account might not necessarily relate to dead bank capital. And the phenomenon itself could not indicate the down-tendency of finance power that underlay economy. Nevertheless, it was liquidity not the balance gap should be regarded an index of capital situation in financial organizations. Therefore the balance gap between saving account and credit account could not be viewed as criteria against liquidity position. Solution of this problem should lay in boosting financial innovation among commercial banks, expending capital market and encouraging or permitting commercial banks as well as state-owed funds to enter share market and so on.