浅谈我国中小企业财务管理存在的问题与对策

中小企业是国民经济的重要组成部分,对一国的经济发展和社会稳定起着重要的作用。然而,现阶段我国的中小企业局限于生产经营型管理格局之中,财务管理和风险控制的作用没有得到充分发挥,融资难、担保难。分析我国中小企业财务管理中存在的主要问题,选择适当的财务战略、投资方式,强化资金管理和财会队伍建设,才能从根本上提高中小企业财务管理能力。     

洗钱罪的犯罪客体--洗钱怎样危害金融管理秩序

通过对洗钱犯罪活动的宏观危害性的考察,我们会发现将洗钱罪的犯罪客体归结为：国家的金融管理秩序和司法机关的正常活动是更为科学的,更有利于认清洗钱犯罪的社会危害性,有效遏止洗钱犯罪活动。     

Civil and Uncivil Actors in the Guatemalan Peace Process

Abstract This paper examines the Guatemalan peace process by focusing on different actors in civil society. It considers the peace negotiations between the government/ military and the guerrillas, rather than the realm of electoral procedures, to be the main locus of political transition. Challenging the work of many elite-centred theorists of democratisation who claim that civil society is an ephemeral and largely insignificant actor in transitions, the analysis considers both popular actors and business associations, one of the major‘ uncivil’ actors in Guatemalan civil society, and shows that civil society can have an impact on transitions on multiple levels. In attempting to explain the degree of impact, the paper illustrates the need to examine both the surrounding political opportunity structure and internal factors such as organisation, strategy and leadership.     

金融全球化、全球金融治理改革与国际金融安全*——基于信息科技革命的视角JP〗*

从本质上说,金融业是一种“信息密集性”或“信息敏感性”产业,对于金融全球化而言,信息技术进步具有特殊重要的意义。在信息科技革命引领和推动下,互联网与金融业相互融合,掀起了人类历史上第二次大规模的金融全球化浪潮。当代金融全球化迅猛发展对国际金融安全产生了重大而深远的影响,新一轮大规模金融全球化、国际金融体系的巨大变化以及由此而形成的新的国际金融格局与既有的全球金融治理框架之间的均衡逐渐被打破,既有的全球金融治理框架越来越难以适应信息科技革命条件下金融全球化发展和维护国际金融安全的要求。为更好地适应当代金融全球化条件下建立新的国际金融公共秩序,更好地维护国际金融安全的需要,以2008年全球金融危机爆发为契机,国际社会揭开了全球金融治理改革的大幕。在国际金融体系和全球金融治理框架处于大变动和寻求新均衡的背景下,中国应抓住有利时机,以更加积极、主动的姿态参与和推动全球金融治理改革,坚持命运共同体理念,遵循责任、权力相一致和平衡的原则,倡导在全球金融治理中加强互联网的运用,为维护国际金融安全做出更大贡献。     

Effect of financial sector development and FDI inflow on employment rate in South Asia: New empirical evidence from ARDL approach

The current analysis aims to explore the empirical nexus between financial development, foreign direct investment (FDI) inflow, and employment rate. To attain this aim, we collect 30 years of annual data over the period 1990 to 2019 from South Asian economies and employ the autoregressive dynamic least square (ARDL) model for regression analysis. The implication of the ARDL model was subject to the mixed stationarity status of the series as assessed by unit root testing. The robustness of the analysis was checked by employing the fully modified ordinary least square (FMOLS) and dynamic ordinary least square (DOLS) models. The statistical analysis infers that both financial development and FDI inflow enhance the employment rate in the South Asia region. In addition, the empirical analysis infers that the gross capital formation, economic growth, and export volume have a positive while the population growth rate has a negative effect on the employment rate. The impact of underlying explanatory variables was found significant only in long run. The estimated coefficient values in the case of FMOLS and DOLS models support the direction of the relationship between explanatory variables and employment rate, implying the robustness of the analysis. The findings of the current analysis can be used to devise efficient economic policies to cope with the encroaching issue of unemployment in the South Asia region. This study offers the robustness to existing literature and complements the literature by exploring the underlying arrangement of study to the whole South Asia group.     

An empirical investigation of determinants of corporate social performance using multi-dimensional panel data analysis

An assessment of the determinants of corporate social performance (CSP) in emerging economies is still too fractured. This article contributes to general management literature by developing an empirical model based on the existing theoretical models rooted in neo-institutional theory (legitimacy approach), stakeholders management theory, agency theory, the resource-based view of the firm, slack resources argument, and managerial control theory. A robust, multidimensional, unweighted disclosure index was used to measure CSP. This article provides a methodologically and empirically more rigorous assessment of determinants of CSP compared to previous studies by performing panel data regression analysis on 307 firms for 10 years. The results reveal that the presence of a legal framework, board attributes (board size, board diversity, board interlocking), women on board, ownership pattern, financial performance, firm attributes (size, age, leverage), and industry characteristics affect CSP significantly. These findings provide very important clues to design pragmatic strategies to improve CSP.     

Tussle for space: The politics of mock-compliance with global financial standards in developing countries

As efforts to harmonize policies globally intensify, developing countries increasingly face pressures to adopt international standards. Yet, we know little about the circumstances under which developing countries manage to circumvent such pressures, or about their strategies to maintain policy space. We explore under which conditions developing countries are willing and able to sustain mock-compliance, a situation where countries comply on paper but not in practice. Using country comparisons of Angola's, Nigeria's, Tanzania's, and Vietnam's engagement with the Basel banking standards, we show how three factors combine to produce sustained mock-compliance: high costs of outright non-compliance due to outward-orientated banking sectors; high political costs of substantive compliance; and state control over profitable markets. Our article contributes to theory-building in the literature on compliance and structural power as well as to broader debates about developing countries' policy autonomy in their engagement with global financial norms.     

两次金融危机对印度尼西亚影响的比较分析

由美国次贷危机引起的全球金融危机逐渐消退,此次金融危机相较于1997年亚洲金融风暴对东南亚国家的危害要小得多。印度尼西亚是1997年亚洲金融风暴中受影响最严重的国家,而在此次危机中却能够避免重蹈覆辙。文章将对印度尼西亚在两次金融危机中危机产生的原因、影响及应对措施作比较分析,旨在探寻规避世界经济危机的经验和途径,为我国经济建设提供借鉴。     

后金融危机时代的全球地缘政治变局与中国的机遇

源于美国次贷危机的全球金融危机对世界格局产生了深远影响,国际体系正经历着冷战结束以来最大的地缘政治变动。后危机时代,国际体系将发生一系列深刻变化:新兴大国群体崛起,传统大国趋向衰落,国际战略力量分化重组,多极化发展到一个新的阶段;中美力量对比发生此消彼长的重大变化,中美关系将成为今后一个时期全球最重要的双边关系;大国关系趋向缓和,全球和地区地缘对抗色彩淡化;国际秩序酝酿结构性调整,中国面临历史性机遇。     

日本金融机构破产处理

泡沫经济崩溃后日本爆发金融危机,金融机构破产风潮由中小规模向大型金融机构波及。在金融机构破产制度建设方面,日本“护送船队”式行政保护凸显制度缺陷,政府实施了从时限性措施到永久性长效处理框架的制度改革,建立健全了常规处理和应对危机事态的特别处理机制,形成了以中央银行特别融资、存款保险制度和金融机构破产处理框架为中心的金融安全网,为维持信用秩序稳定、防止金融系统性风险扩散建立了较为完善的制度保障。