英国新建宏观审慎的金融监管框架及启示

英国金融体系未能幸免于2008年国际金融危机的冲击,暴露出英国金融监管框架同样存在明显缺陷。为此,英国政府决心对其金融监管框架进行改革,将基于系统整体的宏观审慎监管与传统的基于单个金融机构的微观审慎监管结合起来。文章介绍了英国监管当局对其旧监管体系的反思,及新监管框架的结构与运行模式,并在此基础上总结了当前国际金融业监管新趋势对我国的启示。     

The Return of Stewardship,Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework

Abstract

In March 2018, the IASB published its revised conceptual framework including notable changes to the chapters on the objective of financial reporting and on qualitative characteristics. The IASB put more emphasis on stewardship as part of the decision usefulness objective, reintroduced prudence as an aspect of neutrality and introduced a tolerable level of measurement uncertainty (as a successor to reliability) as part of faithful representation. The present paper discusses the substance of and reasons for these changes in light of the history of the IASB’s work on conceptual frameworks. The paper also explores the possible impact of these changes on the IASB’s future standard-setting by looking at the other chapters of the IASB’s new framework. This paper finds that the more pronounced role of stewardship and the reintroduction of prudence do not seem to entail a revised conceptual thinking of the IASB in the other chapters, while the introduction of a tolerable level of measurement uncertainty provides the IASB with a conceptual tool with the potential to substantially affect future standard-setting debates. However, its positioning as part of faithful representation is questioned and an alternative arrangement of qualitative characteristics suggested.     

企业信息组织的集成模式与框架研究

集成作为解决复杂问题、构造有机整体的有效方法,为企业信息组织的变革与转型提供了一种新的思路和途径。本文在诠释企业信息组织集成内涵的基础上,提出了以人为核心的信息组织集成模式,并从能力集成、活动集成以及结构集成三个方面对集成机制进行了探讨,提出了相应的集成框架,同时建立了企业信息组织集成的基本模型。     

A Minskyan account of emerging currencies dynamics

Abstract

The currencies of a few emerging market economies (EMEs) have been following a specific dynamic since the early 2000s: They are strongly subordinated to international financial conditions, appreciating in moments of tranquility and presenting sharp depreciations in peaks of uncertainty. What is the mechanism behind it? To answer this question, this article applies the Minskyan framework to the context of money managers and their portfolio allocation decisions. The approach provides a detailed account of the mechanisms of the appreciation phase, thus complementing the emerging currencies’ literature that is focused on crisis episodes. The result is a dynamic characterized by deviation-amplifying systems—the opposite of the mainstream view where fundamentals lead to an equilibrium-seeking mechanism. Apart from these contributions to the exchange rate literature, it enriches the Minskyan literature for providing a broader reading of the original framework that allows it to be transposed to a larger set of contexts and for identifying the main elements to be translated in an analysis of a different context.     

国有经济活力、控制力和影响力指标构架研究——以上海国有经济为例

体现国有经济活力和影响力的评判要素主要有：创新能力,资产利用能力与竞争性地位,调整能力和贡献能力。通过对评判指标的横向与纵向比较分析,可以清楚地看到：国有经济在国民经济中的结构已发生了很大的变化,但这种变化并没有损害我国以公有制为主体的社会主义经济基础;上海大力发展先进制造业和现代服务业仍是今后相当长时期的重要任务;上海国有及国有控股企业的竞争能力亟需提升,特别是资产利用能力、盈利能力的现状要有显著的改观。     

差异化营销的界定及其分析框架构建

从不同角度对差异化营销进行分析和界定,可以厘清营销学界关于差异化营销的各种定义与类型。竞争差异化营销和定位差异化营销主要是竞争者导向型营销战略,同时两者之间又是一种表与里的层次关系;定制差异化营销是一种消费者需求导向型营销战略。对三种差异化营销方式演进关系及企业相应营销中心目标转变的研究,可构建出差异化营销的整体分析框架。     

基于J2EE的社保系统框架关键技术的研究应用

文章通过研究基于J2EE架构的社保系统框架,并结合本框架在实际软件项目开发中的运用实例进行实证分析,结果表明：通过运用可重用框架,系统开发人员不仅能极大地提高软件的开发效率和代码的复用度,而且还能增强系统的灵活性和可扩展性,更加有助于系统的维护和升级,从而在很大程度上减轻了系统开发及维护人员的工作负担。