论未来金融业竞争中的知识产权资本

服务业全面发展是重要方面,金融服务业是其中的代表,显得尤为突出。从现代经济理论角度而言,创新和合理利用是经济增长的重要推动因素。知识产权制度合理地实施,大大促进了金融的创新。金融知识产权优势来源于自主创新。培育金融机构的自身特点所体现的金融潜力,才能提升企业的自身核心竞争力。金融机构的优势还来源于外部产业环境。管理者应当时刻应对金融大环境变化对金融机构造成的影响。因此,金融知识产权的成长和治理必须兼顾内外因素。由于知识产权保护的地域性特点和各国知识产权立法不同,现在和未来金融业竞争日趋激烈,利用合法的手段,提高抵抗金融知识产权风险的能力是金融机构参与未来市场竞争的必备策略。

浅析数字普惠金融的内涵与价值

数字普惠金融是数字技术与普惠金融的融合。本文在分别阐述数字技术与普惠金融概念的基础上,结合国际国内形式,剖析了数字普惠金融的内涵和优缺点,认为数字普惠金融的价值在于具有明显的渠道优势、数据优势、处理优势,更加利于创新的产生,是未来金融业发展的大势所趋。

澳门跨境融资租赁业务的现状与发展建议

澳门的跨境融资租赁业务,在数年前便已得到澳门政府的重视,被澳门政府视为未来金融业发展的方向之一。为此,澳门政府从立法、税收优惠等方面积极做准备,推动澳门跨境融资租赁业务的诞生及起步。粤港澳大湾区规划推出后,内地对澳门跨境融资租赁业务更加开放,该业务迎来了大发展的机遇,取得了丰硕的成果。

Improvements onthe Earnings Forecast Model——Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings

This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. This paper uses two statistical regression methods including Logistic model and Linear model to examine the inner interaction between financial ratios and future earnings from qualitative and quantitative perspectives respectively. Empirical tests find that financial ratios, especially ROE, can help to predict future earnings. Then we add auditor opinion variable into Logistic model to test whether going concern opinion in the auditor reports can be helpful for earnings forecast. Result shows the degree of optimistic statement of going concern opinion is significantly correlated with future earnings but with the disturbance of earnings management.