近年来,区块链金融的应用层面不断扩展,区块链票据业务前景广阔,厘清区块链票据的应用机理与风险防控至关重要.文章从票据开票、承兑、付款各个环节研究区块链技术的应用机理,从而引入效用函数、边际成本等经典的数理模型,研究了区块链技术在票据领域的风险防控,并对各主体提出针对性建议.

A significant problem for industrial management has always been the frequency of workplace fatalities and injuries. From production plants to offices to construction sites and beyond, every workplace has safety threats and hazards. To recognize certain objects, circumstances, practices, etc., that can cause harm, especially to individuals, a detailed look at the workplace becomes crucial. It is important to evaluate and determine how severe and likely the danger is after identification is made. The range of cumulative challenges, partially linked to technology developments with rising expectations, has to be broadly considered. Currently, it needs systematic risk estimation, enhancement of past lessons in learning, and the concept of appropriate data processing techniques to be combined with adequate capacity to cope with unforeseen events and provide the right support to enable risk management. Therefore, this paper suggests a risk management methodology focused on artificial intelligence (AI). A Deep Neural Network for Workplace Risk Estimation (DNN-WRE) model is explicitly generated and trained to predict the working environment's risks. The DNN-WRE is evaluated by a common risk prediction seen in the workplace, i.e., Musculoskeletal Disorders (MDs). Furthermore, this paper re-tuned the transfer learning network ResNet 18 to predict MDs. The training and validation of the proposed DNN-WRE have been observed with the highest prediction accuracy of 93.86% compared with the pre-trained ResNet 18 model.

文章利用2017—2019年全部A股上市公司的数据为样本,分析第一大股东股权质押在机构持股与企业绩效之间的调节作用.结果表明:机构持股对企业绩效有显著的正面影响,大股东股权质押对企业绩效有显著的负面影响,且大股东股权质押会削弱机构持股对企业绩效的正面影响.

In this paper, certain Hermite–Hadamard–Mercer type inequalities are proved via k-Caputo fractional derivatives. We established some new k-Caputo fractional derivatives inequalities with Hermite–Hadamard–Mercer type inequalities for differentiable mapping $\psi^{(n)}$ whose derivatives in the absolute values are convex.

2020年,精准扶贫工作进入了决战攻坚阶段,如何利用区块链技术提升金融精准扶贫工作效果成为新的研究领域.本文通过分析金融精准扶贫存在的问题,探讨在金融精准扶贫场景中应用区块链技术的优势,结合国寿财险"区块链精准扶贫项目"案例分析区块链技术与金融精准扶贫融合的特色,提出针对性建议.

文章从PPP项目资产证券化的优势及存在问题出发,引导出风险评价的重要性,利用层次分析法、模糊综合评价法等工具构建了PPP项目资产证券化的风险评价体系,发现PPP项目资产证券化风险评价体系的测评结果与现有资本市场对其的风险评价基本吻合.

本文基于2011～2016年间“人人贷”的网络贷款数据,实证分析了借款人的社会资本对信贷可获得性的影响.实证分析结果显示:网络贷款申请者具有社会资本会显著增加贷款的批准概率,当贷款申请人具有社会资本时,该贷款被批贷的概率会显著增加0.029个单位;贷款申请者具有社会资本会显著增加获得网络贷款的贷款额度,当网络贷款申请者具有社会资本时,网络贷款的获批额度会显著增加0.224个单位;具有社会资本的网络贷款申请者在网络贷款审批和批贷额度的优势主要来自于信任因素.

我国财政部于2017年4月发布了新金融工具会计准则,提出金融资产减值将实行预期损失法,本文通过梳理新金融资产减值准则的发展进程,对比我国新旧准则的减值模型,以银行业为切入点思考新金融工具减值准则落地时其能面临的外在压力与内在挑战.同时,探索银行业在把控运用新准则时可能存在的操纵业绩行为,并提出金融资产的债券投资若转换为“X+Y”等分期模式可能会操纵利润的新设想,如果专业人士利用准则空白点将信用风险的暴露人为掩藏并后延,可能会导致银行业出现凌冽的寒冬.最后文章对银行业运用新减值准则的管控与规范提出建议.

从资产端、负债端、利润端和现金流量端四个方面分析我国城投公司财务核算的特殊性,以杭州城建集团为例进行研究发现:在新《预算法》背景下,企业的经营性资产规模正在缩小并向金融化转型;企业以负债融资模式为主导致债务负担沉重;主营业务收入较低而政府注资扶植的营业外收入占净利润的比重较大;企业现金流量结构日趋合理,经营活动现金流量占主导且比重逐年增长.进而从进一步推动城投公司金融化转型、拓展多样化的融资渠道和转变政府补助依赖三个方面提出有效建议.