网络财务信息系统的风险与控制

网络技术的发展,使原来封闭的局域网财务信息系统被推上开放的互联网世界。网络财务信息系统给企业带来利益的同时也给企业带来风险,需要在分析其风险的基础上,实施有效的风险控制。     

祛魅与超越:新时代网络意识形态风险及其防范

网络空间作为当前意识形态斗争的前沿阵地,是新时代意识形态安全最大的风险源点。由此,网络意识形态风险防范也必然成为意识形态治理的重要内容。要常观大势、常思大局,立足国家安全、政党发展和社会进步的战略高度把握网络意识形态风险防范的重要价值所在。面对意识形态在网络时代呈现出来的技术逻辑下的权力风险、精准推荐下的算法风险、数据迷失下的价值风险,必须重视创新以增强网络意识形态风险防范的主导权与话语权、提高能力以激发网络意识形态风险防范的使命感和责任感、健全机制以打造网络意识形态风险防范的安全网和保障网,从而有效防范网络意识形态风险,维护我国意识形态领域安全和政权安全。     

党领导网络意识形态安全风险治理的显著优势

<正>网络意识形态安全风险治理是新时代中国共产党推进国家治理体系和治理能力现代化的重要组成部分。开展网络意识形态安全风险治理要充分发挥中国共产党所具有的领导核心优势、强大政治优势、历史主动优势和人民立场优势,为网络意识形态安全风险治理塑造坚强的领导核心,为推进中国式现代化创造安全稳定的网络舆论环境。     

企业财务风险成因及防范分析

有市场就有风险。财务风险存在于财务管理工作的各个环节,不同的财务风险产生的具体原因不尽相同。因而,如何防范企业财务风险,化解财务风险,以实现财务管理目标,是企业财务管理的工作重点。从财务风险的特征为切入点,从宏观环境、企业财务管理人员对财务风险的认识,财务内部管理等方面分析了财务风险的成因,并提出了相应的防范措施。     

新时代网络意识形态风险防控的实践进路

互联网已成为意识形态斗争的主阵地、主战场、最前沿，网络意识形态安全是国家安全的重要组成部分，事关党执政合法性的巩固、国家总体安全的维护以及民族复兴伟业的实现，因此加强网络意识形态风险防控至关重要。在网络意识形态风险防控的实践中，需要在厘清网络意识形态风险防控中防控主体、防控内容、防控技术和防控制度等结构要素的基础上，审慎谋划网络意识形态风险防控的实践进路。具言之，提升主体意识、加强内容建设、创新技术规制、强化制度威力等是新时代网络意识形态风险防控的基本着力点。     

网络地理信息安全监管的模型建构

互联网出现以后,地理信息安全监管从理论到手段都发生根本性的变化,需要依据网络地理信息安全监管的基本规律和固有特质,建构一个以准入、审批、风险管控为框架的网络信息安全监管的理论模型,建立复合型的网络地理信息系统风险防控机制,通过网络地理信息准入系统、审批系统、风险管控系统、外部保障系统的协调与配合,实现网络地理信息的机密性、完整性、可用性、真实性和可控性;同时建立信息安全需求、安全保护措施、检测、补救等一整套程序,以保障网络地理信息安全模型的有效运行。     

高校财务内控制度建设与廉政风险防范

廉政风险是当前社会关注的热点问题之一,高校财务内部控制与廉政风险的防范紧密相连、相辅相成。当前,高校财务内控管理主要存在着内控观念及财务廉政风险意识淡薄、内控系统不健全、财务监督力度不够、信息化与数据化管理手段落后等问题。健全和完善高校财务内控制度,积极防控高校廉政风险,应综合廉政风险的特点和表现形式,不断完善财务内控体系;全面梳理高校财务内控流程图和风险控制点,及时更新信息化与现代化管理手段;进一步完善监督机制,提高财务内控制度的执行力。     

浅谈高等学校财务风险的预防与控制

随着我国高等教育体制改革的不断深化,高校已经改变了过去办学靠国家财政拨款这一单一的途径,逐步形成了多渠道、多形式筹集办学的新格局,高校在享有更多的财务运作自主权的同时,也承担了相应的财务风险。如何客观地分析和认识财务风险,发现、预防和控制财务风险的发生,已经成为高校财务工作的当务之急。     

维护网络意识形态安全的风险及对策

正习近平总书记指出:"没有网络安全就没有国家安全,就没有经济社会稳定运行,广大人民群众利益也难以得到保障。""掌握网络意识形态主导权,就是守护国家的主权和政权。"当前,我国网民规模已达9.04亿,互联网普及率达64.5%,随着网络技术的飞速发展,意识形态领域的斗争与较量逐步向网络空间延伸,网络意识形态安全日益成为国家意识形态构建中的重要一环。深刻分析维护网络意识形态安全面临的风险隐患和主要成因,提升境外网络空间意识形态领域风险防范化解能力,是贯彻落实习近平总书记重要指示精神,切实维护网上政治安全的重要举措。     

防范网络谣言及其社会风险的法律思考

网络谣言借助网络平台得到了快速传播,对互联网信息安全与信息自由提出了新的挑战,也是各国预防社会风险的新问题.维护互联网信息自由,保障信息安全,需要对网络谣言依法阻止、制裁.正确区分信息自由与言论自由的法律界限,注意信息瑕疵、不良信息、危害信息与恶意造谣的法律标准,完善政府、社会与公众的信息发布、信患传播机制,健全网络信息安全法律制度,是预防、治理网络谣言及其社会风险的法律保障.     

Corporate public affairs: necessary cost or value‐added asset?

This paper examines the valuation tools available to measure the financial contribution that public affairs activities add to the corporate bottom line. The paper begins with a consideration of the state of quantification in public affairs. Next, theoretical frameworks for broad classes of valuation methodologies are presented. Specific models applied by companies are also examined, outlining their advantages and limitations. The paper concludes with recommendations for implementing quantitative financial measures and opportunities for future research. Copyright © 2003 Henry Stewart Publications     

THE NEW POLICY CHALLENGES OF FINANCIAL SERVICES GLOBALIZATION

Can nation states cope with numerous public policy challenges–ranging from regional financial crises to the failures of large financial services firms–posed by today's globalized financial and monetary landscape? As Benjamin Cohen has argued “governments must consciously adapt to a dramatic transformation of their status, from monopolists to oligopolists, if they are to adequately represent the interests of all their citizens in monetary affairs.” This article briefly examines the nature of the policy challenges facing states and reviews the findings of symposium contributors who explored the national, regional and international responses of states to the fast moving global financial and monetary developments.     

Developing and Testing a Composite Model to Predict Local Fiscal Distress

One of the thorniest issues of intergovernmental fiscal relations is state oversight of local fiscal affairs. States have oversight responsibility and must take action when local governments run afoul of responsible fiscal behavior. Less accepted is how states can detect local financial difficulties before they become emergencies that require state takeover. Research in the 1970s provided some assistance to states wishing to recognize local financial emergencies. But the time has come to look at this issue anew, particularly with an eye toward predicting local financial problems before they become serious. This article describes a 10-point scale that predicts these problems and tests the scale to predict local fiscal stress in a sample of Michigan local governments.     

The Economic Consequences of a Hung Parliament: Lessons from February 1974

The British general election on 10 May 2010 delivered Britain's first hung Parliament since February 1974, and in the run‐up, the Conservative party made much of the economic difficulties Britain faced in the second half of the 1970s in order to try and convince voters that anything other than a Tory vote would risk exposing the nation to the discipline of financial markets. The question of how well equipped an exceptional kind of British government is to deal with exceptional economic circumstances is therefore of paramount importance. This paper argues that the Conservative party made too much of the impact of the 1974 hung Parliament in precipitating subsequent economic crisis and suggests that as such, there is no reason to assume that the Conservative–Liberal coalition government is ill‐equipped to manage British economic affairs in difficult circumstances.     

Developing the public affairs body of knowledge

• This paper examines the need for developing a public affairs body of knowledge (BOK). It examines the rationale for having a BOK within a larger context of professionalism in the field, identifies parallel developments in affiliated fields that may provide models for public affairs, and offers alternatives for stakeholders of the field to pursue this objective.

Copyright © 2007 John Wiley & Sons, Ltd.     

探析英美民营化浪潮——兼论对我国行政改革的启示

20世纪七八十年代英美掀起了民营化浪潮,这股民营化浪潮取得了相当好的成效,使英美摆脱了财政危机,提高了政府效能,也使其第三部门得到了长足的发展,这给我国行政改革以一定的启示。     

Public affairs enters the US President's subcabinet: creating the first assistant secretary for public affairs (1944 –1953) and subsequent developments

• A majority of US cabinet departments now have an assistant secretary for public affairs. As a subcabinet office, such appointments are presidential nominations and require Senate confirmation. Given Congress's general hostility to public affairs in the US executive branch, how did such a position first come into being, thereby creating the precedent and a template for other departments? This historical inquiry identifies the US State Department as the first with an assistant secretary for public affairs. However, the office only gradually emerged as a staff position, with Congress never having an opportunity to vote on the principle of creating such a subcabinet office. Once established, other cabinet departments gradually followed suit, to the point that such positions are now routine in Washington, DC.

Copyright © 2008 John Wiley & Sons, Ltd.     

The Federal Reserve System and the Credit Crisis

The Federal Reserve System struggled to maintain order in U.S. credit markets as rapid declines in home prices led to huge write-downs in the value of mortgage-backed securities held by financial institutions. The Fed could have taken a number of steps—in the mortgage market or through broader regulatory actions—to either preempt or mitigate the impact of this market disruption. Broader regulatory actions—in the mortgage market, of risk taking by financial institutions, or in the form of actions to limit the contagion of crisis—imply fundamental changes at the Fed. The network of actors with a stake in broader regulatory action is powerful and highly resistant to regulatory scrutiny. The statutory mission of the Fed—especially its commitment to stable prices—could be jeopardized by a broad and explicit mandate to provide liquidity to a wide range of vulnerable financial institutions.     

Lessons from NPAs crisis in Indian banks

Nonperforming assets (NPAs) crisis in Indian public sector banks is one of the biggest challenges before the current government in 2017. The finance ministry, Government of India, and the central bank, the Reserve Bank of India, are worried about the surging NPAs in Indian public sector banks because of their huge macroeconomic impact and systemic risk to the financial system. If not paid timely attention, it can hamper the economic and financial stability of the nation. Rising NPAs in Indian public sector banks are a result of bank specific, macroeconomic, and political factors. In order to control the surging NPAs in Indian public sector banks, the government and the Reserve Bank of India have implemented new crisis management framework which however is not immune to several challenges. This paper looks at NPAs crisis from the lens of crisis management, stakeholder's engagement, government relations, and issue management. Harris and Fleisher ( 2016 ) identify crisis management, stakeholder engagement, government relations, and issues management as important organizational activities that constitute part of public affairs. This paper follows a tripartite structure where it first investigates the causes of NPAs in Indian public sector banks. Second, it examines the crisis management framework developed by the policy makers and highlights the key challenges. Third, in light of these challenges, it makes recommendations to tackle the NPAs crisis in Indian public sector banks.     

Trust as an alternative to risk

Many students of trust see it as a way to mitigate risk through the development of strong institutions that create trust. I offer an alternative view of trust, moralistic or generalized trust, that depends upon a psychological foundation of optimism and control. This form of trust, in contrast to arguments by Paldam and others, has “value” independent of experience. Using data from a survey of metropolitan Philadelphia in 1996, I show that if you believe that “most people can be trusted,” you are substantially more likely to see your neighborhood as safe at night even controlling for both the objective level of crime as well having been the victim of a crime, having had parents who were the victims of crime, watching local television news (which exposes people to violent events), where you live (central city and suburb), and gender. Trust thus “reduces” perceptions of risk independently of personal experience.