金融风险管理的新阶段——全面风险管理

金融风险管理是一项复杂并且技术性很强的工作.为了有效地管理各种金融风险,人们必须借助各种专门的管理工具,运用各种专门的管理策略.全面风险管理是一个将企业风险管理融入到企业战略、组织结构、业务流程等各个环节的过程,它需要全员的参与.为了让全员参与到全面风险管理中去,除了通过制度、绩效考核等手段外,更重要的是应该在商业银行内部形成全面风险管理的企业文化和意识.     

云会计下的企业全面预算管理

阐述了云会计在企业全面管理应用的优势,分析了目前企业全面预算管理存在的问题,对基于云会计全面预算管理的流程构建进行了探讨.     

全面预算管理是精细化管理的基础

一个企业能否发展壮大，最根本的是看其管理上的优劣。企业发展目标和战略规划能否进行科学系统的分解落实，更需要通过精细管理和提升执行能力来支撑。国家对电力行业的改革形势要求我们必须以精细化为方向创新管理。不论公司领导还是一般职工必须改变以前的管理思路，必须从过去经验型管理的模式中跳出来，用数字分析说话、用数字分析决策，向分析型管理转变。     

风险管理在深圳东部供水工程管理中的应用

为了将风险管理引入水利工程管理，首先介绍了风险管理的概念和一般程序，风险的识别方法及损失的可接受程度计算方法，信息熵的应用等，再详细阐述了风险管理在深圳市东部供水工程管理中应用的一些设想。     

我国企业实施全面预算管理现状与问题分析

对我国企业实施全面预算管理存在的认识不足、预算编制方法单一、忽视对市场的调查与预测、全面预算管理组织机构不健全等问题进行分析,提出提高管理层和全体员工对全面预算管理的认识和专业能力,完善编制方法,合理确定预算目标,建立全面预算管理的组织机构等解决对策。     

MIS项目的风险管理

什么是MIS（管理信息系统）项目的风险，简单地说企业投资几十万乃至上百万的资金，投人大量的人力和物力建设MIS，而最后不能取得应有的效果，或整个项目陷入瘫痪，或最终导致失败，给企业造成重大经济损失，这就是供电企业MIS项目的风险。供电企业的决策者在设立MIS项目时，经常会问：我们企业能否实施成功?为什么?因为有太多的实施MIS项目失败的案例。这说明企业的决策者们已经有了一定的风险意识．但这并不意昧着企业的决策者们是站在风险的角度评估MIS项目。企业的条件无论多优越所做的无论多充分，实施的风险仍然存在。对于我国而言，由于种种原因导致了MIS系统的成功率很低。而在信息技术高度发达、市场体制相当健全、管理思想最为领先的美国，MIS应用的高风险性也依然存在。在MIS建设的生命周期中，各种影响因素随时都可能发生变化。如何有效地管理和控制风险是保证MIS实施成功的重要环节之一。     

风险管理在电力生产管理中的应用

随着我国经济的不断发展,人口数量不断增多,工业、农业等行业的用电需求不断增长,对电力生产的安全性与稳定性提出了更多更高的要求。为了促进我国电力生产的安全管理,必须引入风险管理措施,加强电力生产的风险管理。文章从电力生产的概念入手,分析电力企业在风险管理中遇到的问题,并在此基础上提出相关完善的措施,供参考。     

全面质量管理在铸件质量控制中的应用

近年来,随着市场竞争日益加剧,各个生产企业和客户对产品质量也提出了更高的要求,这便要求各个生产企业采取新技术和新工艺。而在铸件生产过程中,铸造过程非常复杂,常常因为工艺方案不合理、原材料控制不严以及生产工人操作不当等因素,导致铸件存在一些缺陷。而全面质量管理作为一种新型管理模式,将其运用在铸件生产中,有助于提高铸件质量。     

浅谈供电企业全面预算管理

深化全面预算管理,合理确定预算定额,提高预算编制水平,推动预算管理信息化改革和预算绩效管理,是供电企业需要思考的问题。虽然供电企业在推行预算管理方面取得了一定的成效,积累了一些宝贵的经验,如班组核算、费用归口管理等,但在预算的编制、实施及考评、分析过程中还存在一些问题。1预算管理中存在的问题1.1预算编制准确性不高大部分供电企业的预算编制采用了增量预算编制方法,即以上期预算执行的实际数据为基础,结合预算期各变动因素的情况,加以相应地调整编制出当期预     

走近企业风险管理

随着发达国家风险管理理念在全球的推广和辐射，很多国家和企业开始关注社会和企业的风险管理。美国COSO是国际公认的制定内部控制标准的权威机构，COSO认为风险管理应发挥6大作用：衔接风险容量与战略、增进风险应对决策、抑减经营意外和损失、识别和管理贯穿于企业的多重风险、抓住机会、改善资本配置。而全面风险管理框架有三个维度，第一维是4大目标，即战略目标、     

Agricultural land use and flood risk management: Engaging with stakeholders in North Yorkshire

Recent changes in agricultural and flood defence policies create new opportunities for involving rural land use, in particular agriculture, in flood risk management. This paper presents the results of a case study on land management and flooding in the Laver and Skell catchments in North Yorkshire. The perceptions of local stakeholders were explored through interviews with farmers and discussions among stakeholders that were held, supported by the Floods and Agriculture Risk Matrix (FARM) tool, during a stakeholder workshop. These stakeholder perceptions are reviewed against scientific evidence. Temporary storage of runoff water on farmland was found to have potential to mitigate flooding, but the participating stakeholders thought that this was beyond farmers’ responsibility of good farming practice. During the stakeholder workshop, it was therefore agreed among all participants that targeting funding is needed, as well as stakeholder engagement and demonstration farms, in order to successfully involve farmers in flood risk management.     

Revenue risk management, risk aversion and the use of Livestock Gross Margin for Dairy Cattle insurance

The Livestock Gross Margin Insurance for Dairy Cattle is a federally reinsured insurance program that enables US dairy producers to establish minimum levels of milk income net of feed cost. Given the structure of this program there are an infinite number of possible contract designs based on the choice of deductible level and proportion of production insured. Adding to this complexity, producers vary in their risk preferences, which affect the incentive to insure their margin. It is unclear as to how producers may adopt this program for revenue risk management. This paper investigates the interplay between producer risk preferences, contract design and the subsidization of premium in determining program coverage. We undertook this analysis within an expected utility framework. Optimal contracts under different rates of constant relative rate of risk aversion and subsidies were analyzed using a nonlinear optimization model. We found that total optimal coverage increased significantly with the level of risk of aversion at lower deductibles but as deductible level increased, the level of risk aversion had a lesser impact on total optimal coverages. As expected, at the same deductible and risk aversion levels, inclusion of a premium subsidy increased the total optimal coverage.     

新形势工程造价管理的新举措

中国加入世界贸易组织之后房地产造价管理也面临着重要的挑战,此文通过探讨工程造价管理的重要性入手,分析了中国入市后造价管理面临着的两大难题。     

A decision tool for evaluating the agronomic risk of exposure to fumonisins of different maize crop management systems in Italy

Fumonisins constitute a group of carcinogenic metabolites produced mainly by Fusarium verticillioides, the most common fungi associated with maize grain. The limits fixed for fumonisins in maize for food and feed by the European Union (EU) could represent a serious problem for maize areas in the south of Europe where F. verticillioides encounters extremely favourable meteorological and environmental conditions for its life cycle. Prevention strategies through pre-harvest agronomic management can achieve the quality and safety standards required by EU regulations.On the basis of results from agronomic field trials conducted in the North of Italy, the first version of an agronomic decision tool has been created to help farmers, collectors and processors manage fumonisin contamination in order to respect the EU fumonisin limits and the constraints required by a given market outlet. The tool is based on the concept of agronomic exposure to fumonisin risk (AEFR), which is a qualitative evaluation of the impact that a crop management system can have on fumonisin contamination.The validation has shown the validity of the decision tool, which was able to correctly classify the crop management systems of real farms according to their agronomic exposure to fumonisin risk: increasing levels of fumonisin contamination corresponded to increasing AEFR levels.     

农机管理服务体系建设小议

我国农机管理机构自成立以来,由于缺乏有效的政府扶持政策及保障机制、完善的法律制度、科学有效的管理方式,所以在发展的过程中与国外发达国家间存在很大的差距.在新形势下,针对农机管理目前存在的问题,加强农机管理必须依靠农机系统和农民群众的共同努力,依靠健全的政策、法律的支撑,以推进农机化发展程度.     

农业工程实验室运行管理模式研究---以南京农业大学工学院为例

以我院农业电气化、农业机械化及其自动化两个国家一流本科专业建设点相继获批为契机，学院教改团队对农业工程相关专业的教学大纲、教学方法、课程实验、创新能力训练等实践教学任务进行改革，并结合农业工程实验室实际情况，经过不断的探索和实践，在实验教学中心形成了“学生为本、强化基础、注重能力、促进创新、提高素质”的全过程管控的实验教学模式。经实践证明，这种管理模式有利于实践教学管理和实验设备维护，在实验室管理实践中取得了良好效果。     

Emerging consensus on desirable characteristics of tools to support farmers’ management of climate risk in Australia

The prospect that decision support systems (DSS) can help farmers adjust their management to suit seasonal conditions by putting scientific knowledge and rational risk management algorithms at farmers’ fingertips continues to challenge the science and extension community. A number of reviews of agricultural DSS have called for a re-appraisal of the field and for the need to reflect on past mistakes and to learn from social and management theory. The objective of this paper was to investigate whether there is an emerging consensus, among stakeholders in DSS for Australian agriculture, about the lessons learned from past experience with DSS tools. This investigation was conducted in three parts. The first part was a distillation of suggestions for best practice from the relevant literature. The second part was a reflection on what the champions of five current DSS development and delivery efforts in Australia learned from their recent efforts. The third part tested the level of support for the combined findings from the first and second approaches by surveying 23 stakeholders in the research, development, delivery and funding of DSS.The key propositions relating to best practice that were supported by the survey, listed according to the strength of support, were: 1. It is essential to have a plan for delivery of the DSS beyond the initial funding period. 2. DSS need to be embedded in a support network consisting of farmers, consultants and researchers. 3. DSS development requires the commitment of a critical mass of appropriately skilled people. 4. A DSS should aim to educate farmers’ intuition rather than replace it with optimised recommendations. 5. A DSS should enable users to experiment with options that satisfy their needs rather than attempt to present ‘optimised’ solutions. 6. DSS tools stand on the quality and authority of their underlying science and require ongoing improvement, testing and validation. 7. DSS development should not commence unless it is backed by marketing information and a plan for delivery of the DSS beyond the initial funding period.While the DSS stakeholders supported the proposition that it is essential to have a plan for delivery of a DSS beyond the funding period, the majority resisted the notion of DSS development being market-driven and especially commercial delivery of DSS. We argue that since public funding of the delivery of DSS for farmers’ management of climate risk is highly unlikely, reaping the benefits of lessons learned from past efforts will require that DSS stakeholders change their perception of the commercial delivery model or find an alternative way to fund the delivery of DSS beyond the R&D phase.     

搞好农业综合开发 加快社会主义新农村建设

农业综合开发应以发展农村生产力、建设现代农业和繁荣农村经济为着力点,紧紧抓住建设社会主义新农村的大好机遇,全面落实科学发展观,理清工作思路,创新工作机制,为加快社会主义新农村建设作出应有的贡献。     

关于农业院校财会队伍建设的思考

随着社会主义市场经济体制的不断完善和高等教育事业的迅速发展,如何提高高校财务队伍建设,提高财务管理水平,已成为各高校关注的热点之一。本文在分析当前农业院校财会队伍存在问题的基础上,针对性地提出改进措施,以提高农业院校财务管理水平。