金融危机视野中的西方马克思热及其启示

在金融危机的汹汹来势中,马克思批判资本主义的巨著《资本论》再次进入欧洲人的视野。既然欧洲政要和民众都在读《资本论》,我们也有必要重温这部巨著,在重新解读中真正认识资本主义的历史性,正确看待资本的两重性等问题,结合实际推动马克思主义中国化的历史进程。     

抗战初期晋察冀边区发行救国公债的历史意义

抗战初期,晋察冀边区为解决财政困难、支持持久抗战,决定发行救国公债。边区政府制订了正确的政策,广大民众踊跃认购,是救国公债成功发行的主要原因。公债的成功发行,解决了边区财政困难,支持了持久抗战,为以后发行公债（国债）提供了借鉴。     

Warranty claims modeling

A company wishes to estimate or predict its financial exposure in a reporting period of length T (typically one quarter) because of warranty claims. We propose a fairly general random measure model which allows computation of the Laplace transform of the total claim made against the company in the reporting interval due to warranty claims. When specialized to a Poisson process of both sales and warranty claims, statistical estimation of relevant quantities is possible. The methodology is illustrated by analyzing automobile sales and warranty claims data from a large car manufacturer for a single car model and model year. © 2008 Wiley Periodicals, Inc. Naval Research Logistics, 2008     

Dynamic inventory management with cash flow constraints

In this article, we consider a classic dynamic inventory control problem of a self‐financing retailer who periodically replenishes its stock from a supplier and sells it to the market. The replenishment decisions of the retailer are constrained by cash flow, which is updated periodically following purchasing and sales in each period. Excess demand in each period is lost when insufficient inventory is in stock. The retailer's objective is to maximize its expected terminal wealth at the end of the planning horizon. We characterize the optimal inventory control policy and present a simple algorithm for computing the optimal policies for each period. Conditions are identified under which the optimal control policies are identical across periods. We also present comparative statics results on the optimal control policy. © 2008 Wiley Periodicals, Inc. Naval Research Logistics 2008     

加强消防部队财务保障工作的思考

分析新时期加强消防部队财务保障的重要意义和当前财务保障工作存在的主要问题,提出了树立大局意识、加强财务预算管理保障建设、加强财务分析保障建设、加强财务监督保障建设、加强财务人才队伍建设等对策。     

提高企业信用的经济价值认识,加强企业信用建设

现代市场经济是信用经济,而企业信用是其中最重要的组成部分,由于我国企业缺乏对企业信用经济价值的充分认识,企业信用严重缺失,严重制约了企业经济发展。提高企业对企业信用经济价值的认识,加强企业信用建设,才能适应经济发展的需要,提高企业竞争能力。     

金融危机与金融数学

本文从东南亚金融危机出发,介绍了金融工程与金融数学的基本内容,特别介绍了获得１９９７年诺贝尔经济学奖的Ｂｌａｃｋ－Ｓｃｈｏｌｅｓ工作,提出对开展金融数学研究的见解。     

On gamma estimation via matrix kriging

In financial engineering, sensitivities of derivative prices (also known as the Greeks) are important quantities in risk management, and stochastic gradient estimation methods are used to estimate them given the market parameters. In practice, the surface (function) of the Greeks with respect to the underlying parameters is much more desired, because it can be used in real‐time risk management. In this paper, we consider derivatives with multiple underlying assets, and propose three stochastic kriging‐based methods, the element‐by‐element, the importance mapping, and the Cholesky decomposition, to fit the surface of the gamma matrix that can fulfill the time constraint and the precision requirement in real‐time risk management. Numerical experiments are provided to illustrate the effectiveness of the proposed methods.     

非会计专业《财务会计》课程的教学特点与教学组织方法研究

《财务会计》是高等院校经济、管理类专业的核心基础课程,在非会计专业学生知识结构中发挥着越来越重要的作用。本文旨在分析非会计专业学生《财务会计》课程的教学特点,探索其教学组织方法,以帮助学生更好地掌握该课程的主要内容,实现教学目标。     

What you should know about simulation and derivatives

Derivatives (or gradients) are important for both sensitivity analysis and optimization, and in simulation models, these can often be estimated efficiently using various methods other than brute‐force finite differences. This article briefly summarizes the main approaches and discusses areas in which the approaches can most fruitfully be applied: queueing, inventory, and finance. In finance, the focus is on derivatives of another sort. © 2008 Wiley Periodicals, Inc. Naval Research Logistics, 2008