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The Impact of the Digital Economy on Financial Regulatory Costs: An Empirical Analysis Based on the Solow Growth Model
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作者 Dong Kang 《Contemporary Social Sciences》 2024年第5期70-94,共25页
As a novel economic form,the digital economy is reshaping the financial regulatory landscape and significantly impacting regulatory costs.This paper incorporates the digital economy and financial regulatory costs into... As a novel economic form,the digital economy is reshaping the financial regulatory landscape and significantly impacting regulatory costs.This paper incorporates the digital economy and financial regulatory costs into the classic Solow growth model,uncovering an inverted U-shaped relationship between them.A subsequent mechanism analysis explains the rationale behind this relationship.To empirically examine this relationship in China,the paper utilizes inter-provincial panel data from 2013 to 2021 and employs methodologies such as the two-way fixed effects and moderating effects models.These analyses have important implications for the sound and sustainable development of China’s financial industry.The findings indicate:(a)As China’s digital economy develops,its impact on financial regulatory costs follows an inverted U-shaped pattern,initially increasing and then declining.This conclusion remains valid after robustness tests.(b)The influence of the digital economy on regulatory costs depends on favorable external conditions.Specifically,the impact is more pronounced in regions and periods with better digital infrastructure and more abundant human capital.(c)Additionally,redundant resources moderate this impact,which can weaken the inverted U-shaped relationship.Our findings not only provide a theoretical foundation for understanding the impact of the digital economy on financial regulatory costs but also offer valuable policy insights for optimizing financial regulation in China. 展开更多
关键词 digital economy financial regulatory costs Solow Growth Model
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The Problems and Solutions of Enterprise Financial Management in the Perspective of Digital Economy
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作者 Taoyuan Wan 《Proceedings of Business and Economic Studies》 2024年第5期206-212,共7页
From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development need... From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development needs.Fine-tuning financial management is essential to support the modernization of enterprises,guard against operational risks,and promote coordination across the entire value chain for greater economic efficiency.With the help of digital technology,data-driven,highly interconnected,and intelligent decision-making processes are becoming more prominent,profoundly transforming the operational and financial management models of enterprises.This enables financial management to keep pace with modern developments.In light of this,the paper explores the connotations and mechanisms of the digital economy and enterprise financial management,clarifies relevant conceptual characteristics,and identifies problems in financial management under the digital economy.It also offers strategies for optimization and problem-solving,with the aim of providing valuable insights for educators and practitioners. 展开更多
关键词 Digital economy ENTERPRISE financial management Existence problems Solution strategy
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Research on the Optimization and Upgrading Path of Enterprise Financial Management from the Perspective of the Digital Economy
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作者 Fuyong Zhou 《Proceedings of Business and Economic Studies》 2023年第4期56-61,共6页
At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market de... At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market demand.Hence,enterprises need to study the characteristics of the digital economy and adopt ffective financial management oplimization and upgrading paths.This article summarizes the characteristics of the digital economy,concludes and analyzes the opportunities and challenges faced by corporate financial management from the perspective of the digital economy,investigates the necessity ol optimizing and upgrading corporate financial management,and examines the efective optimization and upgrading paths,hoping to provide reference information for corporate financial managers. 展开更多
关键词 Digital economy ENTERPRISE financial management Optimization and upgrading
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Analysis of Financial Derivatives by Mechanical Method (Ⅰ)——Basic Equation of Price of Index Futures 被引量:15
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作者 云天铨 《应用数学和力学》 CSCD 北大核心 2001年第1期104-110,共7页
Similar to the method of continuum mechanics, the variation of the price of index futures is viewed to be continuous and regular. According to the characteristic of index futures, a basic equation of price of index fu... Similar to the method of continuum mechanics, the variation of the price of index futures is viewed to be continuous and regular. According to the characteristic of index futures, a basic equation of price of index futures was established. It is a differential equation, its solution shows that the relation between time and price forms a logarithmic circle. If the time is thought of as the probability of its corresponding price, then such a relation is perfectly coincided with the main assumption of the famous formula of option pricing, based on statistical theory, established by Black and Scholes, winner of 1997 Nobel’ prize on economy. In that formula, the probability of price of basic assets (they stand for index futures here) is assummed to be a logarithmic normal distribution. This agreement shows that the same result may be obtained by two analytic methods with different bases. However, the result, given by assumption by Black_Scholes, is derived from the solution of the differential equation. 展开更多
关键词 金融衍生产品 期货 股票指数期货(期指) Black-Sholes模型 微分方程
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Financial Derivatives Market and Storage Management
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作者 CHEN Guang-fu, WANG Zhou-jing (Department of Automation, Xiamen University, Xiamen 361005, China) 《厦门大学学报(自然科学版)》 CAS CSCD 北大核心 2002年第S1期284-285,共2页
It’s known to all that under ideal condition the s to rage cost is kept in lower level when storage management be arranged by Economic Order Quantity(EOQ).Does this mean that any companies should set up their own sto... It’s known to all that under ideal condition the s to rage cost is kept in lower level when storage management be arranged by Economic Order Quantity(EOQ).Does this mean that any companies should set up their own storing system in proportion to the scale of the commodities’ producing or sell ing Furthermore, even if they manage storage in EOQ, because of different oper ation scale, geographical condition or ability borrowing money from financial ma rket, different companies pay unequal cost in storing the same commodity.In thi s paper, except for supplying commodities from our own storage system, the autho rs have analyzed other two supplying ways without whole storage system, they are forward contracts and futures contracts.The authors have discussed variable su pply cost for above different supply measures.According to the cost of each sup ply way, the managers can choose the most economical way in supplying the commod ity and predict the price of futures from storage management arranged by EOQ.Th e summary content is as follow: 1. The comparing of supply cost between forward contracts and storing system a rranged by EOQ. (1) The supply cost from forward contracts (2) The supply cost from storage system arranged by Economic Order Quantity (3) The application example for comparing cost in different supply way 2.The comparing of supply cost between futures going physical and storing syst em arranged by Economic Order Quantity. (1) The supply cost from futures going physical (2) The correlation between futures contracts and storage management arranged b y EOQ (3) The application example for comparing cost in different supply way 3.How does storing system of scale economic affect the price of forward and fu tures contracts (1) How does the price of forward and futures contracts fluctuate (2) How do we calculate the price of a commodity at future point from the cost of scale economic storing (3) How do we operate efficiently in derivatives market by using the cost of sc ale economic storing (4) The application example for analyzing the price of futures 4.The correlation among storage managementforward contracts and futures mark et. 展开更多
关键词 Economic Order Quantity forward contracts futur es contracts storage management financial derivatives market
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ANALYSIS OF FINANCIAL DERIVATIVES BY MECHANICAL METHOD (Ⅰ)-BASIC EQUATION OF PRICE OF INDEX FUTURES
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作者 YUN Tian-quan(云天铨) 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI 2001年第1期118-125,共8页
Similar to the method of continuum mechanics, the variation of the price of index futures is viewed to be continuous and regular. According to the characteristic of index futures, a basic equation of price of index fu... Similar to the method of continuum mechanics, the variation of the price of index futures is viewed to be continuous and regular. According to the characteristic of index futures, a basic equation of price of index futures was established. It is a differential equation, its solution shows that the relation between time and price forms a logarithmic circle. If the time is thought of as the probability of its corresponding price, then such a relation is perfectly coincided with the main assumption of the famous formula of option pricing, based on statistical theory, established by Black and Scholes winner of 1997 Nobel' prize on economy. In that formula, the probability of price of basic assets (they stand for index futures here) is assummed to be a logarithmic normal distribution. This agreement shows that the same result may be obtained by two analytic methods with different bases. However, the result, given by assumption by Black-Scholes, is derived from the solution of the differential equation. 展开更多
关键词 financial derivatives future TRADING STOCK INDEX FUTURES (index futures) BLACK-SCHOLES model differential equation
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Risk signal, financial derivatives transactions and the Indonesian GAAP
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作者 Hilda Rossieta 《Journal of Modern Accounting and Auditing》 2010年第2期16-25,37,共11页
Motivated by the accounting events of firm's default related to derivatives and other financial instruments transactions, this study is aimed to investigate the capability of accounting information to signal the risk... Motivated by the accounting events of firm's default related to derivatives and other financial instruments transactions, this study is aimed to investigate the capability of accounting information to signal the risks associated with the use of financial derivatives for hedging. Hypothesis are developed based on the theory and empirical evidences of manager's motive to use derivatives for hedging (Berkman & Bradbury, 1968; Dune, et al., 2003) as well as signaling theory of accounting information (Ball & Brown, 1968; Beaver & Dukes, 1972; Jensen & Meckling, 1976; Megginson, 1997). The hypotheses are formulated in the Ordinary Least Square model. The study uses Statistical Product and Service Solutions (SPSS) version 14 as software to conduct the statistical tests. Non-bank and non-financial institutions firms with financial derivatives transactions listed in Indonesian Stock Exchange during 2001 to 2006 are chosen as the sample. Determinations of the time frame has considered the timing of introduction of revisions of accounting standard on derivatives and other financial instruments in Indonesia PSAK 50 Financial Instruments: Presentations and Disclosures which was published in July, 1998, as well as PSAK 55 Financial Instruments: Recognition and Measurements which was published in 1998. Based on the sample selections procedure and the completeness of the data required by the model, 24 firms listed during 2001-2006 or equal to 66 firm-years observations were identified as the data to be tested. Empirical evidences suggests that Indonesian GAAP is capable of providing signal associated with: (1) Fair value exposures related to manager's motive to reduce the cost of financial distress; (2) Cash flow exposures related to manager's motive to practice tax arbitrage as well as to overcome underinvestment problems; (3) Interest rate risks related to manager's motive to avoid the risk default due to limitations of debt covenants; (4) Forex risk related to manager's motive to control forex exposures caused by foreign operations as well as foreign sales. 展开更多
关键词 risk signal financial derivatives accounting manager's hedging motive Indonesian GAAP
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Back Finance: Financial Derivatives and 2008 Process
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作者 Guerhan Uysal 《Economics World》 2017年第3期225-229,共5页
First of all, this paper explores monetary perspectives of Keynes and Friedman. Secondly, it explores financial derivative system in global economy. Thirdly, this study explores world money notion of M. Keynes. Keynes... First of all, this paper explores monetary perspectives of Keynes and Friedman. Secondly, it explores financial derivative system in global economy. Thirdly, this study explores world money notion of M. Keynes. Keynes presented world money concept in 1944, in Bretton Woods Talk. His notion may be applied through global GDP today. Assumption of this study is that world money may finance debt payment of nations, and it finances balanced payment deficit of economies, because capitalism of modem economy requires money to run business system. Uysal (2016) presented World money Notion and 2008 Process in conference of 1 lth International Silkroad in Tbilisi, Georgia. Uysal (2015, 2016) discussed World Money concept in the conference with assumption that it may increase demand in global economy. This study is based on case study, which is 2008 Global Crise. Because its effect continues worldwide. 展开更多
关键词 Back Finance Methodology financial derivatives J. M. Keynes World Money IMF ARBITRAGE
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Digital Economy, Financial Inclusion and Inclusive Growth 被引量:3
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作者 Zhang Xun Wan Guanghua +1 位作者 Zhang Jiajia He Zongyue 《China Economist》 2020年第3期92-105,共14页
This paper represents an early attempt to investigate whether digital finance driven by the internet revolution helps promote inclusive growth in China.We match the Index of Digital Financial Inclusion,which measures ... This paper represents an early attempt to investigate whether digital finance driven by the internet revolution helps promote inclusive growth in China.We match the Index of Digital Financial Inclusion,which measures digital finance development in China,with data of the China Family Panel Studies(CFPS),which provide representative household survey data in China.Firstly,based on sub-sample empirical analysis,we find that digital finance has helped increase household income,especially rural household income,in China.Thus,digital finance is conducive to inclusive growth in China by narrowing regional and urban-rural gaps.Secondly,we examine how digital finance spurs inclusive growth in China by bringing rural households equal access to entrepreneurship opportunities.Lastly,we uncover how digital finance interacts with physical capital and social capital in promoting entrepreneurship,concluding that households with less physical or social capital had bene fited more,which is also conducive to inclusive growth. 展开更多
关键词 DIGITAL economy DIGITAL FINANCE financial INCLUSION INCLUSIVE growth ENTREPRENEURSHIP
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The possible effects on the future management of local Italian authorities following the use of financial derivative instruments 被引量:1
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作者 Ubaldo Comite 《Chinese Business Review》 2010年第1期36-49,共14页
The appeal from municipalities, provinces and regions to financial derivative instruments is tied to the need of overcoming the situations in a state of urgency inherent in a balance. On average, one local Italian aut... The appeal from municipalities, provinces and regions to financial derivative instruments is tied to the need of overcoming the situations in a state of urgency inherent in a balance. On average, one local Italian authority in twenty has decided to underwrite a derivative product, giving life to a number of contracts that had a value of over 35 billion euro with an average value of 6.5 million for each contract until 2007. The boom of swaps has, since 2000 on, experienced a peak period from 2003 to the end of 2005, in which the Euribor rate touched a very low level, maintained itself for long periods at around 2% and fallen in some cases even under this value. Many of the contracts completed before 2006, which link the debt of local authorities to variable rates, but also many of those completed from 2006 onwards that moved debt onto fixed rate, which are now a source of loss for the balance of local authorities that have underwritten them. In the 2002-2008 period, the number of the stipulation of contracts local authorities reported to the Ministry of Economy and Finance is about 900, corresponding to more or less 150 per year, which affected 18 regions, 44 provinces, 532 municipalities and 4 mountain commtmities, for a total of 594 authorities. Therefore, the local authorities have approached the derivative instruments in an often approximate way without a real awareness, both for the conditions that were being negotiated and the effects that they would have produced in perspective. The purpose of this work is to highlight the consequences of the use of derivative instruments on the future management of local authorities. 展开更多
关键词 public administration financial derivative instruments local authorities
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On Rural Financial and Accounting Work under the Background of Rapid Agricultural Economic Development
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作者 Yaozheng TANG 《Asian Agricultural Research》 2013年第6期140-143,共4页
Under the background of rapid agricultural economic development,rural financial and accounting work is of great significance. From rural accounting management system,rural accountant allocation and rural accounting tr... Under the background of rapid agricultural economic development,rural financial and accounting work is of great significance. From rural accounting management system,rural accountant allocation and rural accounting training,this paper analyzes current situations of rural accounting work in China. In rural financial and accounting work,there are following problems. ( 1) Accounting behavior is not standard,and basic accounting work is to be further strengthened; ( 2) Internal control is not perfect and implementation of supervision mechanism is formalized; ( 3) Few people manipulate accounting behavior and accounting information is not transparent. In view of these problems,it puts forward countermeasures for improving rural accounting work: ( 1) establishing perfect agricultural accounting system; ( 2) regulating fund management order; ( 3) promoting computerized agricultural financial and accounting work; ( 4) improving professional and comprehensive quality of rural accountants. 展开更多
关键词 AGRICULTURAL economy financial and ACCOUNTING work
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Economic Effect of China's Rural Financial Market Growth during 1952-2013
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作者 Xi HE Siyuan LONG 《Asian Agricultural Research》 2016年第4期12-14,17,共4页
Through study,it is found that since 1952,there has been a long-run equilibrium relationship between China's rural financial market growth and rural economic growth,the government-led rural financial market growth... Through study,it is found that since 1952,there has been a long-run equilibrium relationship between China's rural financial market growth and rural economic growth,the government-led rural financial market growth has effectively supported rural economic growth,and increasing the farmers' financing ratio has always helped to boost long-term growth of the rural economy.However,dominated by market mechanism from 1978,there is only one-way support relationship:rural economic growth brings about quantitative growth of rural financial market. 展开更多
关键词 RURAL financial MARKET QUANTITATIVE GROWTH Qualitative GROWTH RURAL economy
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The global financial crisis and China's economic security
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作者 杨斌 《China Economist》 2009年第5期44-49,共6页
As financial derivatives have exploded like bombs,one ofter another,capital injections by the U.S.and European governments are becoming gradually ineffective.These rescue measures will fail to revese the banding crisi... As financial derivatives have exploded like bombs,one ofter another,capital injections by the U.S.and European governments are becoming gradually ineffective.These rescue measures will fail to revese the banding crisis,and even worse,may plunge the global economy from deflation into a cycle of inflation during recession.Ultimately,economic collapse and hyperinflation may occur simultaneously.In response to this grave possibility,China should unite first stakeholders in demanding the U.S.government strictly distinguish two kinds of debts in its rescue package:The first are bonds such as U.S.pension funds,3A grade bonds issued by Fannie Mae and Freddie Mae,and U.S.government bonds held by other countries,These are creditor’s rights,which should be guaranteed with top priority.The second kind are debts deriving from the speculation at financial institutions such as highly leveraged derivatives,which have reached astronomical figures.Attempts to rescue such bad debts will only lead to hyperinflation. 展开更多
关键词 financial CRISIS financial TOOLS INFLATION economy safety
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The Influence of Financial Markets on Countries' Economic Life
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作者 Narcisa Roxana Mosteanu 《Economics World》 2017年第3期268-280,共13页
This working paper aims to investigate one of the most present markets in whole economic life: financial market. Even if not everyone is playing on financial market, the result of trading on this markets can be seen ... This working paper aims to investigate one of the most present markets in whole economic life: financial market. Even if not everyone is playing on financial market, the result of trading on this markets can be seen and felt by any participant on economic life--individuals, businesses, and government. Those which are participating and trading on financial markets influence economic and social life in a way or another. The paper comes to showing how existence and trading on financial markets can change the money supply and behavior of individuals, businesses, and later they can affect entire economic and social life. The author uses financial data provided by international database such as: Eurostat, central banks, International Monetary Fund, World Bank, BMI Research, website of domestic ministries of finance, and/or economy. The research concluded that in those countries where there is an active and experienced financial market, with a huge volume of transactions, also exists a financial and fiscal stability. Unemployment rate is lower, and a higher level of confidence of investors. A very active financial market can also help governments to maintain their balance of payment in equilibrium and/or to accelerate the development of productive capacity, and for raising and maintaining social stability level. 展开更多
关键词 financial market financial institution financial services capital movements international business macro economy
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Financial Risk: a Major Threat in the Development of the World Economy
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作者 Fred Hu Ph.D.Director of the China Research Center Qinghua University 《经济研究参考》 1999年第50期6-12,共7页
By the mid-1990s, following nearly a century of struggles-two worldwars, continuous coups and clashes, and 40 years of Cold War with itsnuclear threat-mankind seemingly entered a new period of peace, stabili-
关键词 a Major Threat in the Development of the World economy financial Risk World
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A Study on the Transformation of Enterprise Management and Financial Management Under the“Digital Economy”
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作者 CHEN Xuelei 《Management Studies》 2022年第6期378-383,共6页
Amid“Internet+”era,enterprises development has gradually turned to be digital and integrated.If enterprises want to seize the opportunity of the times and integrate the concept of“digital economy”into enterprise m... Amid“Internet+”era,enterprises development has gradually turned to be digital and integrated.If enterprises want to seize the opportunity of the times and integrate the concept of“digital economy”into enterprise management and financial management,it is essential for them to take advantage of the convenience,efficiency,and intelligence of“digital economy”to promote the development of enterprises.Based on the backdrop of the new era,the following paper will deeply analyze how enterprise management and financial management complete the transformation path under digital empowerment to gradually enhance the competitiveness of enterprises. 展开更多
关键词 enterprise management financial management digital economy
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The Logic of Digital Finance in the Age of Digital Economy
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作者 Zhuoyuan Chen 《Proceedings of Business and Economic Studies》 2024年第2期53-59,共7页
This paper explores the development logic,trends,and challenges of digital finance in the era of the digital economy.As a crucial component of the digital economy,digital finance has completely transformed the traditi... This paper explores the development logic,trends,and challenges of digital finance in the era of the digital economy.As a crucial component of the digital economy,digital finance has completely transformed the traditional financial services model through factors such as technological innovation,data intelligence,and personalized user experiences,paving the way for new business models and market opportunities.However,the rapid development of digital finance also faces challenges such as competition,security,and regulation.This paper emphasizes the importance of finding a balance between innovation and security in the development of digital finance and discusses the potential of digital finance in promoting financial inclusion and sustainable development.Through comprehensive analysis,this paper aims to provide valuable insights for academic researchers and industry practitioners,promoting the healthy development of digital finance. 展开更多
关键词 Digital economy Digital finance Technological innovation Data intelligence User experience COMPETITION Security Regulation financial inclusion Sustainable development
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Off- balance- sheet Information Disclosure of Listed Bank Derivative Financial Instruments
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作者 SONG Fenfen 《International English Education Research》 2016年第7期89-91,共3页
With China's progressive multi-level capital market strategic direction, as well as the gradual implementation of the mixed operation of commercial banks. Derivative financial instruments will be further developed in... With China's progressive multi-level capital market strategic direction, as well as the gradual implementation of the mixed operation of commercial banks. Derivative financial instruments will be further developed in commercial banks. This paper focuses on the information disclosure of derivative financial instruments by commercial banks, combined with the standard of disclosure of off-balance-sheet information of international derivative financial instruments, using the disclosure index and project disclosure ratio to analyze the disclosure of derivative financial instruments of listed banks in our country, Off-balance sheet information disclosure, and puts forward suggestions on how to further improve the quality of off-balance-sheet information disclosure of derivative financial instruments in China. 展开更多
关键词 commercial banks derivative financial instruments off-balance sheet information disclosure
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The World Economy after East Asian Financial Crisis and Its Impact on China’s Exports
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《和平与发展》 1999年第1期59-64,共6页
关键词 World The World economy after East Asian financial Crisis and Its Impact on China’s Exports
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Economic and Financial Structural Adjustment at Village Level: A Case Study of Rural Areas in Guizhou Province
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作者 Zhuping ZHANG Zongjian WU +1 位作者 Zhongyong YUAN Wen SUN 《Asian Agricultural Research》 2013年第4期45-49,共5页
Village-level economy is not only the important foundation for promoting grass-roots agricultural and rural modernization, but also an essential guarantee for sustainable development of small scale economy of rural fa... Village-level economy is not only the important foundation for promoting grass-roots agricultural and rural modernization, but also an essential guarantee for sustainable development of small scale economy of rural farmer households. Research on this field will play a significant role in rural economic development of Guizhou Province. Taking the observation data from 1999 to 2009 in 10 fixed observation villages in Guizhou Province, we carried out empirical survey and analysis on land scale and use structure, scale and composition of fixed assets for production, level and composition of operational income, and level and composition of financial revenue and expenditure at village level. Finally, we put forward conclusions and recommendations. 展开更多
关键词 RURAL areas of GUIZHOU PROVINCE Village-level econ
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