Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

经营活动、融资策略对银 行利润和风险的影响 ——基于我国商业银行的验证

2008年全球金融危机引发了对银行经营模式的思考。本文基于我国97家商业银行2005-2012年的面板数据，综合考虑了银行经营活动和融资策略之间的关联，并系统验证了两者分别对银行风险和利润的影响。结果发现非利息业务的开展与融资渠道的拓宽都未起到显著提升利润、分散风险的效果。这个结论虽然与发达国家的经验存在一定的差异，但是由于我国商业银行积极开展非利息业务的动机较弱，并且仍然高度依赖存款融资，因此符合我国目前的情况。     

CENTRAL BANKS: FROM POLITICALLY INDEPENDENT TO MARKET-DEPENDENT INSTITUTIONS

Responses to the financial crisis are undermining the Chinese walls painfully built between monetary and fiscal authorities. Central banks and state treasuries are working side by side as lenders of last resort. Central banks are helping economic ministers with purchases of public debt and discounting of private paper. Regulation and control of financial institutions is now a political football. Central banks must be seen again as market-dependent institutions in a world of currency competition. Privatisation in law or in fact is back on the table.     

主成分分析在上市银行绩效评价中的应用

针对2008年上市银行的中报数据,将主成分分析应用于上市银行绩效的综合评估。在此基础上,得出了一种上市银行绩效的一个综合排名。在应用中,对主成分分析和因子分析在运用SPSS软件研究时极易混淆、错用之处进行了强调。研究表明,绩效评估比较合理,客观上反映了上市银行的绩效水平。评价结果为经营者的业绩评价提供依据,为投资者特别是中小投资者客观、全面的分析上市公司提供投资参考数据。     

Study on relationship lending of small and medium enterprises

This paper focuses on relationship lending and the hypothesis of the small bank advantage. It integrates the knowledge of organization management theory, management theory and information economics theory. It combines the decision-making process of bank loans and the information needs, and analyzes the scientificity and rationality of the existing interpretations. Based on the reasons of ＂small bank advantage＂, it discusses some issues to which banks and enterprises should pay attention in the relationship lending.     

我国商业银行电子商务战略构建研究

进入21世纪,电子商务伴随着信息技术的迅猛发展已经深入人心,它的发展促进了世界经济的一体化进程,面对金融业的全球化,银行作为经济的枢纽实施电子商务发展策略已成为历史的必然。本文首先从正反两面分析了电子商务对传统商业银行的影响,认为电子商务已成为我国商业银行发展必须面对的双刃剑,突显了我国商业银行构建电子商务战略重要性。然后分析我国商业银行电子商务发展现状及存在的问题,提出构建我国商业银行电子商务战略对策。并引用我国工商银行电子商务战略示例加以论证。     

Regulatory Arbitrage in Cross‐Border Banking Mergers within the EU

Expanding the cross‐country footprint of an organization's profit‐making activities changes the geographic pattern of its exposure to loss in ways that are hard for regulators and supervisors to observe. This paper tests and confirms the hypothesis that differences in the size and character of safety‐net benefits available to banks in individual EU countries help to account for cross‐border merger activity. Our results suggest that central bankers need to develop statistical procedures for assessing the consequences of differences in supervisory strength and weakness in partner countries. We believe that the methods used here can help in this task.     

优化商业银行公司业务客户经理绩效考核体系的探讨

公司业务客户经理绩效考评是商业银行分支机构员工绩效考评体系中的一部分,但目前还不够科学和完善,存在对＂绩效＂理解不够;考核办法不合理;指标权重的确定具有较强的主观随意性;竞争过多,合作过少;部分奖励承诺不能兑现;相关费用配置不合理等问题。应加深对＂绩效＂的认识;建立责、权、利统一的考核体系;加强团队建设,注重部门总体效益;合理规划费用,兑现全部承诺;均衡配置各部门费用,完善业务客户经理考核体系。     

网上银行安全管理问题研究

网上银行服务的迅猛发展,使其安全管理问题也越来越引起银行管理层和金融消费者的关注。本文分析了网上银行安全管理存在的问题及由此造成的操作风险,并有针对性地提出了加强网上银行安全管理的建议。     

我国商业银行信贷风险的成因与对策

商业银行的信贷风险管理已经成为商业经营管理中的重要内容。文章首先以商业银行信贷风险的特征为研究基础,在分析商业银行信贷风险产生的原因的基础上,结合我国商业银行信贷风险的现状,提出了改善我国商业银行信贷风险管理的措施。