金融改革新形势下企业财务管理创新

随着我国金融体制和金融制度改革不断深入,企业所处的金融环境发生了深刻变化,传统的财务管理受到了强烈的冲击,必须进行财务管理创新。要通过更新企业财务管理理念,拓展财务管理内容,改进财务管理方法,革新财务管理手段,提高财务管理人员素质等措施,加强企业财务管理创新,提高企业财务管理水平。     

我国汽车企业海外并购机遇与财务风险

我国汽车行业依托国内庞大市场的红利实现了资本快速积累和高度集中,但富而不强,缺乏技术支撑的品牌效应。吉利汽车凭借财务优势,抓住次贷危机的机遇,成功实现对沃尔沃的海外并购,实现了财务与技术多领域协同效应。本文分析吉利并购沃尔沃的背景、动机、方式和风控,并具体分析并购前后的财务风险,提出了我国车企海外并购、进军国际市场的基本对策和建议。     

《金融中介学》课程建设的实践和思考

《金融中介学》是一门新兴的课程。通过该课程的学习,使学生能够从金融中介整体发展的角度,正确认识金融中介发展的内在规律和运作规范,深入理解金融中介机构的演进与发展,为进一步学习其他专业课程打下基础。作为一门刚刚建设的课程,《金融中介学》在课程体系、课程内容等方面存在一些问题,有必要通过改进教学方法、重视实践环节、注重能力培养等方面的创新,以更好地推动这门课程的完善。     

The effect of financial education on pupils’ financial knowledge and skills: Evidence from a Solomon four-group design

Abstract

The present study used a Solomon four-group quasi-experimental design to examine the short-term effect of a large-scale national financial education program on children’s knowledge and skills in responsible spending and performing transactions effectively. Our study included a representative sample of Dutch pupils in the fifth grade of primary school (N?=?2,650). Controlling for different children-specific characteristics, results showed that the program increased pupils’ knowledge and skills scores in performing transactions effectively, but not in responsible spending. The insights gained from the present study show how financial education programs that enable children to immediately apply what they learn in practice can improve children’s knowledge and skills regarding certain financial competencies.     

Financial literacy and classroom practices among early childhood and elementary teachers in India and the US

This study compared the financial literacy and teaching practices of 82 early and elementary teachers in India and US using a 43-item survey. Analysis showed that financial literacy of Indian teachers was lower than their American counterparts. Teachers in India enjoyed teaching financial literacy more than teachers in the US. Indian teachers received more professional development training than American teachers. Indian teachers reported using the school store, children’s literature and pictorial worksheets while American teachers reported using learning centres, play money, fake credit cards, technology and games to teach financial literacy.     

我国东西部金融资本配置的帕累托最优分析

随着金融资本流动性的加强,金融资本在社会总资本中的重要性日渐明显,而我国金融资本东西部发展十分不均,使得资源配置缺乏效率。本文用经济学中的帕累托理论模型,对我国东西部地区金融资本配置的最优化问题进行分析,结果表明：西部地区金融资本与劳动的边际技术替代率高于东部,我国东西部地区的金融资本配置尚不合理,存在较大的改进空间。本文推导了实现东西部金融资本配置帕累托最优的条件,并从东西金融资本流动、提高西部金融资本积累水平及利用率等方面提出了实现帕累托改进的措施。     

代码重用技术在财务管理系统开发中的应用

本文结合作者在多个财务管理系统开发中积累的经验,讨论了当前财务管理系统开发中代码重用方法,详细分析了利用VC++进行财务软件开发过程中实现代码重用的技术和方法,通过代码重用,提高了财务软件开发的生产率,降低了财务软件开发难度和成本,缩短了开发周期。同时,可重用技术有利于改善财务软件质量,有利于财务软件的升级与维护。     

Constructing and analyzing domain-specific language model for financial text mining

The application of natural language processing (NLP) to financial fields is advancing with an increase in the number of available financial documents. Transformer-based models such as Bidirectional Encoder Representations from Transformers (BERT) have been successful in NLP in recent years. These cutting-edge models have been adapted to the financial domain by applying financial corpora to existing pre-trained models and by pre-training with the financial corpora from scratch. In Japanese, by contrast, financial terminology cannot be applied from a general vocabulary without further processing. In this study, we construct language models suitable for the financial domain. Furthermore, we compare methods for adapting language models to the financial domain, such as pre-training methods and vocabulary adaptation. We confirm that the adaptation of a pre-training corpus and tokenizer vocabulary based on a corpus of financial text is effective in several downstream financial tasks. No significant difference is observed between pre-training with the financial corpus and continuous pre-training from the general language model with the financial corpus. We have released our source code and pre-trained models.     

我国公共文化服务体系建设中的政府行为研究

我国的公共文化服务体系建设工作开展已近10年,按照国家相关政策文件的精神,我国公共文化服务的供给者主要是政府,但由于各方条件的限制,在公共文化服务的供给上,我国政府在法律法规体系、财政投入力度、供给的均等性及绩效评估等方面还存在着问题和不足。论文总结了我国公共文化服务体系建设中政府的职能与作用,分析了政府在公共文化服务供给上存在的问题,重点提出了解决问题的对策建议。     

《金融市场学》课程中的案例应用研究

在《金融市场学》课程中使用案例教学法,提出金融市场学案例选择的“真实性、典型性、相关性、多样性以及时效性”的“五性”标准,进一步指出在教学过程中应该注意的问题。