试论财务人员职业道德建设

本文从当前会计职业道德的现状出发,探讨了会计职业道德规范的内容及会计职业道德建设的途径,提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员使命感;提出构建我国会计职业道德体系框架结构的设想。     

关于金融债权维权的思考

金融债权维护难是当前金融业面临的普遍问题,也是创建金融安全区的极大障碍,文章在深入探讨金融债权维护难的原因基础上,有针对性地提出一些对策和建议。     

国际金融业的产业融合对我国金融业的启示

自20世纪80年代起,发达国家的金融业由产业分立转向产业融合,产业融合成为国际金融业发展的主流。改革开放以来,我国金融业发展迅速,处于产业分立阶段。进入21世纪,我国金融业已经出现了产业融合的萌芽,但是产业融合还未成为金融业的主要发展潮流。论文首先分析国际金融业的产业融合趋势及效应,进而探讨了我国金融业的融合现状,指出了阻碍我国产业融合产生与发展的因素,并在此基础上提出相应的政策与建议。     

服务乡村振兴战略的农村金融供给保障研究

传统金融体制导致农村金融有效供给不足,制约了乡村振兴的步伐。从制度设计、机构发展、业务操作三方面对制约我国农村金融供给的因素进行考察发现：现有农村金融体系并未契合农业生产与农民收入的特点,形成借贷需求缺口;不同类型的农村金融机构发展差异较大,新型农村金融机构的成长受多种因素制约;农村抵押物与担保机制缺乏,导致涉农贷款受到信贷歧视。应当建立健全农村金融体系,增强对新型金融机构的法律保障、行政监管与财政扶持力度,拓宽抵押渠道,创新担保机制,促进供需平衡。     

长三角地区农民资金互助合作社运行满意度及影响因素分析 ——以泰州市苏陈资金互助合作社为例

农民资金互助合作社是目前准新型农村金融机构在长三角地区的典型代表。基于对江苏省泰州市苏陈资金互助合作社的实地调研,重点考察社员对样本农民资金互助合作社运行的满意度及影响因素。研究发现：样本社社员对于农民资金互助合作社的整体运行情况基本持肯定态度;社员的家庭总收入、政府对农民资金互助合作社的支持力度以及社员在农民资金互助合作社借用的互助金额度,是影响社员对于农民资金互助合作社满意度的主要因素;农民资金互助合作社融资业务的开展,对于社员的农业和二三产业经营均具有正向促进作用;农民资金互助合作社的互助金投放的覆盖面与农村信用合作社等传统农村正规金融机构形成了互补关系。在此基础上,提出了相关政策建议。     

学院制模式下有关财务管理问题的探讨

学院制管理模式下,更有必要对校院两级的财务权限加以界定,以明确各自的权、责、利。同时,在清晰学院制真正内涵的前提下,建立有效的财务核算体系,确立科学、合理的经费分配办法,制定以绩效考核为主的财务核算模式,健全校院两级的财务监督分析体系,确保学院制模式下财务运行的高效。     

Protecting the paediatrician: responding to recrimination

Doctors involved in child abuse proceedings may be subjected to much blame and pressure because of their role as ‘messenger’. They frequently need assistance with complaints procedures, disciplinary proceedings, public inquiries, litigation, media problems and other threats to their professional integrity and reputation. The medical model of support which may be offered by the defence organizations has much to commend it to other workers in the field. The author is a medico-legal adviser at the Medical Defence Union, and was extensively involved in assisting doctors at the Cleveland and Orkney Inquiries. From this privileged position he surveys the various procedures which may be used by parents and others to challenge paediatricians, and sets out possible ways in which practical support may be given.     

The Media Abuse of Children. Jake's Progress from Demonic Icon to Restored Childhood Innocent

While scholarly analysis of child protection and the media has grown substantially during the 1990s (Aldridge, 1994; Franklin and Parton, 1991; Kitzinger and Skidmore, 1995), studies have ignored a crucial dimension which forms the focus for discussion here. We wish to suggest that media reporting of children and child abuse may itself constitute an abusive activity. Media presentations of children and childhood, since press coverage of the Bulger case in 1993, have assumed a distinctive and sinister guise which, we argue, fundamentally revises the previously held perception of children and childhood. We suggest that this new understanding of childhood is damaging to children and, because of the impact of such media presentations on the public mood and policy climate, harms their interests. The discussion is in three parts. First, newspaper reporting of the Bulger case is analysed to reveal how coverage challenged the idea of childhood as a period of innocence and replaced it with a perception of childhood as essentially ‘evil’. Second, the characterization of Jake, the central figure in Alan Bleasdale's recent television dramaJake's Progress, is analysed to serve as an illustrative exemplar of this new construction of childhood. Finally, we consider the possible messages conveyed by such presentations to perpetrators and victims of abuse.     

中国房地产市场泡沫与潜在的金融风险

针对房地产泡沫与银行风险之间存在的内在机理,通过理论研究,全面而系统地深入分析房地产泡沫的形成、对银行的影响及其损害,在揭示其特质及内在作用机制的同时,为中国当前对房地产实施的宏观调控政策提供科学依据。     

金融知识差异与我国家庭财富积累

通过应用中国城市家庭消费金融调研数据,本文系统的实证检验了改进后的金融知识指标、经济学专业、金融学专业以及家庭理财规划等因素对家庭各项财富积累的影响,并通过使用合适的工具变量进行两阶段估计,验证了这种正向影响的稳健性。此外,实证结果中家庭理财规划以及理财规划时间跨度的正向边际效应表明,理财规划可能是金融知识差异影响家庭财富积累的重要机制。研究结论有利于更准确地理解居民金融知识差异对于家庭福利,特别是退休福利的影响。