关于我国财政国库制度改革的探讨

众所周知,中国政府已经确立了以建立和完善公共财政体系为目标的财政发展思路,并在借鉴西方发达国家财政制度的基础上,与国情相结合,逐步推进中国财政体系的改革。在建立公共财政体系的过程中,政府的财政国库制度是毋庸置疑的核心环节,也是提高财政效率的基础和出发点。总之,对于我国财政国库制度改革的理论基础和实践经验进行更加深入的探讨和总结,将有助于这项改革沿着有效的路径展开。     

美国金融监管模式的转变与我国的借鉴

随着国际金融业的自由化发展,美国等主要发达市场经济国家先后启动混业经营、混业监管的模式。中国只有顺应国际潮流,及时采取有效措施,使现行的分业经营、分业监管模式向混业经营、混业监管模式转变,才能顺应国际国内金融业发展的内在要求。     

Critical success factors for modernising public financial management information systems in Bosnia and Herzegovina

This article identifies a number of critical factors that have contributed to the successful implementation of a public financial management information system in the Republic of Bosnia and Herzegovina (BiH). The information system, funded by USAID and implemented by Emerging Markets Group from 1999 to 2004, has revolutionised accounting practices and has contributed to a more transparent and effective public sector. This article describes the project's context and purpose, its main features, challenges and obstacles. It continues by outlining the critical success factors that have contributed to the success of the project in a challenging environment. The project was implemented in a rather unique environment since it was initiated not long after the end of the civil war and the creation of the Republic of BiH. The Republic of BiH inherited the former socialist Yugoslavian payment systems. There were no adequate public financial management systems in place, and the project team could essentially start from scratch. The project team designed and implemented an accrual accounting system, and unlike the situation in many countries, relieved the government from having to transform their financial management system from cash‐based accounting to accrual accounting. Copyright © 2005 John Wiley & Sons, Ltd.     

论知识经济背景中社会结构转型的新趋向

文章对由于知识经济的兴起而在社会结构的不同层面包括财产结构、社会分层结构、权力结构和社会组织结构等方面所引发的巨大转换与变迁进行了详细的阐述 ,展现了一场社会结构转型新浪潮的形貌。     

论司法会计技术在经侦工作中的专门化

司法会计技术是查办经济犯罪案件的专门手段。公安机关经济犯罪侦查部门确有必要设置专门的司法会计机构,抓紧培养出一大批高素质的司法会计技术人才,逐步使司法会计技术工作专门化,更好地发挥司法会计技术在查办经济犯罪案件中的重要作用。     

计提资产减值准备谨慎性与客观性的矛盾及对策

计提资产减值准备的理论基础是谨慎性原则.资产减值判断和计量的制度缺陷以及操作过程中的职业判断,使得会计信息的客观性操作被降低了.我们应视各类资产存在这一矛盾的性质和程度,进一步完善相关的会计制度,加强内部控制,暂停实施部分项目.     

Effects of Governance Practices and Investment Strategies on State and Local Government Pension Fund Financial Performance

Abstract

Recent statistical studies concerning state and local government pension funds’ boards of trustees have focused on two complementary issues. First is the influence governance practices have on administration of fund assets. Second is the impact of investment strategy choices on funds’ total rates of return. Reported results indicate that the primary effects of governance practices on pension outcomes are indirect via asset allocation decisions. This study re-examined these issues using abnormal return as an inherently valued measure of risk adjusted financial performance. An innovation of the investigation is that “process analysis” was used to decompose the direct and indirect effects of governance practices on financial performance. Results suggest that while both types of effects exist, direct impacts dominate relative to mediating processes.     

境外危机冲击下的东盟国家金融安全及其监管

本文探讨在世界经济整体低迷、世界金融市场堪忧的严峻背景下，金融安全的新特征、境外危机的传导机制、境外危机对国家金融安全的影响以及如何构建东盟金融安全网，确保东盟金融经济在全球金融经济动荡中的安全。     

过度金融化的风险与伦理防范措施

金融业高度自由化与不加节制的资本化在给社会带来资金、资本与财富的同时,也放大了其负面效应,使金融的脆弱性、资本的贪婪性的一面凸显出来。金融逻辑增加了金融风险和道德风险的几率。金融逻辑的演义要有度的规定,应受信用边界的制约,而信用决定于信用能力以及履行承诺的意愿,如果超出能力或者违背意愿,信用就会泡沫化,势必会发生背信弃义的行为,金融逻辑的链条就会断裂,最终导致金融危机的爆发。要对过度金融化的风险进行控制,从伦理上就要通过加强信用、责任与义务等道德力量,在其逾越信用、义务等规定前起防范作用。     

危机中的俄罗斯:一个超级能源大国的终结

叶利钦时期俄罗斯的掠夺式资本主义导致了后苏联时期俄罗斯经济转型的灾难性后果。普京当政后对这一政策进行了大幅修正,转而奉行传统俄罗斯式的反市场经济模式。强力部门人士进入权力核心,国家控制取代市场运营成为主要战略。重组能源部门并借此巩固新的政治权力基础,进而恢复俄罗斯超级大国地位,构成了普京当局的优先政策。俄罗斯经济在普京作为俄罗斯总统任内的强势复苏似乎标志着俄构建能源超级大国的战略进展顺利,但金融危机的冲击暴露了现存俄罗斯制度的危险性。俄已经错过了调整经济结构的宝贵机会,克里姆林宫将能源同时作为财富增长和外交杠杆的时代已经结束。在这一背景下,梅普共治体制的改革以及经济政策的调整也许将成为可能。但历史的惯性和重负经常使俄在经历混乱失序后回归原点。俄罗斯市场经济的转型必将是一个漫长的过程。