COSO新框架下企业内部控制与风险管理的思考

内部控制是全面风险管理的必要环节,其动力来自企业对风险的认识和管理。对此,我们必须尽快转换长期以来固化的观念和思维定式,努力构建体现全面风险管理的内部控制新机制,赋予内部控制新的内容。     

商业银行利率风险管理技术综述

一、引言(一)现实背景从2000年9月21日起,我国利率市场化改革进入实质性阶段,预计三年内完成。利率市场化是一场系统性的金融革命,必将对经济金融领域的方方面面产生重要影响。商业银行应积极采取措施,应对利率市场化将带来的一系列风险。近几年,我国发行了大量的国债和金融债,     

风险导向审计模式演进中的经济学释义

中国注册会计师协会“会协(2004)69号”文关于审计风险相关准则征求意见稿的推出,意味着协会“独立审计准则建设的重点是以现代风险导向审计思想为基础,拟订和修订审计风险准则,以强化会员在执业过程中的风险意识和质量意识,降低审计风险”这一行业建设战略思想进一步得到落实。但总的来讲,风险导向型审计在我国还处于萌芽状态,理论和实务上都不够成熟,如何科学应用风险导向审计方法,目前还是一片空白,这正是本文研究的出发点。     

金融市场内在脆弱性原因分析

金融市场具有内生的脆弱性,其产生原因与信贷市场不同。作为特殊经营行业,与实体经济相比,金融产品具有明显的特殊性,特别是在网络金融时代。这也决定着金融市场内生脆弱性产生的原因,具体说来,包括以下几点:金融产品的供给和需求几乎是完全弹性的;金融产品的虚拟性;金融产品交易的跨期性以及金融市场结构的特殊性等。     

The Costs of Future Polio Risk Management Policies

Decisionmakers need information about the anticipated future costs of maintaining polio eradication as a function of the policy options under consideration. Given the large portfolio of options, we reviewed and synthesized the existing cost data relevant to current policies to provide context for future policies. We model the expected future costs of different strategies for continued vaccination, surveillance, and other costs that require significant potential resource commitments. We estimate the costs of different potential policy portfolios for low-, middle-, and high-income countries to demonstrate the variability in these costs. We estimate that a global transition from routine immunization with oral poliovirus vaccine (OPV) to inactivated poliovirus vaccine (IPV) would increase the costs of managing polio globally, although routine IPV use remains less costly than routine OPV use with supplemental immunization activities. The costs of surveillance and a stockpile, while small compared to routine vaccination costs, represent important expenditures to ensure adequate response to potential outbreaks. The uncertainty and sensitivity analyses highlight important uncertainty in the aggregated costs and demonstrates that the discount rate and uncertainty in price and administration cost of IPV drives the expected incremental cost of routine IPV vs. OPV immunization.     

企业信息化项目投资激励

建立适合企业自身实际需要的信息化项目是提高企业核心竞争能力的重要保障。根据企业信息化项目实施过程中的委托代理关系,建立企业信息化项目投资激励模型,在对模型结论进行深入研究的基础上,建立企业信息化项目实施保障体制,从而提高企业信息化项目成功率。     

银行业务电子化风险及其防范问题的思考

科学技术的进步将人类社会带入信息时代,信息化成为社会发展的必然趋势。银行业是现代经济运转的中 心,银行业务电子化是其发展的必然趋势。在银行业务电子化的进程中,不可避免地存在着一定程度的风险,因此 风险的预防与控制成为银行业得以顺利发展的有力保障。     

Development and Consideration of Global Policies for Managing the Future Risks of Poliovirus Outbreaks: Insights and Lessons Learned Through Modeling

The success of the Global Polio Eradication Initiative promises to bring large benefits, including sustained improvements in quality of life (i.e., cases of paralytic disease and deaths avoided) and costs saved from cessation of vaccination. Obtaining and maintaining these benefits requires that policymakers manage the transition from the current massive use of oral poliovirus vaccine (OPV) to a world without OPV and free of the risks of potential future reintroductions of live polioviruses. This article describes the analytical journey that began in 2001 with a retrospective case study on polio risk management and led to development of dynamic integrated risk, economic, and decision analysis tools to inform global policies for managing the risks of polio. This analytical journey has provided several key insights and lessons learned that will be useful to future analysts involved in similar complex decision-making processes.     

论信贷风险担保的性质与功能

西方发达市场经济国家或地区的经济发展表明，信贷风险的担保机制对金融信贷质量提高与宏观金融稳定具有非常重要的决定作用。然而我国对信贷风险担保不仅在理论研究上是空白，而且在实践上也很少应用，因此，我国的信贷质量低下。本文在充分剖析了信贷风险担保的性质与功能的基础上，揭示了我国推广应用信贷风险担保机制的客观必然性。     

Estimating the association parameter for copula models under dependent censoring

Summary. Many biomedical studies involve the analysis of multiple events. The dependence between the times to these end points is often of scientific interest. We investigate a situation when one end point is subject to censoring by the other. The model assumptions of Day and co-workers and Fine and co-workers are extended to more general structures where the level of association may vary with time. Two types of estimating function are proposed. Asymptotic properties of the proposed estimators are derived. Their finite sample performance is studied via simulations. The inference procedures are applied to two real data sets for illustration.