Article 28 financial institutions handling foreign exchange businesses shall pay reserve funds for foreign exchange bank savings deposits in line with relevant state regulations , abide by stipulations on the management of foreign exchange asset - liability ratios , and establish bad debts reserves 第二十八条金融机构经营外汇业务，应当按照国家有关规定交存外汇存款准备金，遵守外汇资产负债比例管理的规定，并建立呆帐准备金。
The assets - liabilities ratios management ( alrm ) is the comprehensive management means to assets and liabilities , which the commercial banks stipulate the quantity and quality to the assets and liabilities on ratios by applying science management system and management method 资产负债比例管理是商业银行运用科学的管理体系和管理手段，以比例的形式对银行资产和负债经营做出量和质的规定，从而对资产和负债进行综合管理的一种方法。
The opening chapter analyses the operating features of airlines and the importance of financing in air transport industry . the two obvious features of high capitalization and asset - liability ratio in this industry determine the fact that financing is a prerequisite for airline operation 第一章从民航运输企业特点着手，分析了融资对于航空公司的重要性，认为航空运输业资本密集与资产负债率高的特点决定了融资是其资本运营必不可少的手段。
The asset - liability management refers to the behaviors which the insurance company harmonizes its assets with its liabilities because its cash flow suffered from the changes of the marketing interest rate and was a kind of joint asset - liability management in terms of interest rate risks formerly 狭义的资产负债管理指保险公司因市场利率变化对企业现金流造成冲击而对资产/负债进行协调管理的行为,是以利率风险为研究对象的资产负债匹配管理。
The results show that the industry factor , the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure , while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio 结果表明：行业因素、公司规模和非负债税盾比例对资本结构的选择有显著的作用，而利息保障倍数和资产担保价值比例对资产负债率没有明显的影响。
From the view of the study limiting in the area of debt financing in soes in china , it is meaningless to only study the figure of the asset - liability ratio . the asset - liability ratio ( reflected in the financial structure ) rely on the problem of the enterprise property right . to bring the debt financing governance positive affection into play is helpful to deal with the soes governance problem and to help soes extricate from predicament 3 、从我国国有企业债权融资研究存在的局限性来看，单纯研究资产负债率高低没有意义，资产负债率的高低(体现在融资结构上)涉及到企业产权制度问题；充分发挥债权融资的治理作用，在目前能有效地解决国有企业治理问题，使国有企业尽快走出困境。
In the second part of the paper , we illustrate the importance of the state - owned commercial banks in chinese financial system and the necessity of strengthening the alm in the state - owned commercial banking system . after analysing the current situation of the state - owned banks " alm and the existing problems of the unclear property rights , the inequilibium of the asset - liability structure , the imperfect risk control system , and the unsatisfactory computer systems for the asset - liability management . the paper analyzes the existing situation and main disadvantages , and gives some suggestion to improve the level of the alm of the state - owned commercial banks 要完善国有独资商业银行资产负债管理，首先要了解我国银行业现状，本文下半部分从我国银行体系入手说明国有独资商业银行的重要性和完善国有独资银行资产负债管理的必要性，在分析国有独资商业银行实行资产负债管理现状及存在的产权不明晰、资产负债结构失衡、风险控制系统不完善、计算机系统不能满足资产负债管理要求等问题后，根据相关问题提出完善国有独资商业银行资产负债管理的对策。
The author has conducted a systematic analysis on the data of commercial banks in chongqing during the period 1999 - 2001 , on the following six aspects : ( i ) assets - liability management , ( ii ) risk management , ( iii ) organizational management , ( iv ) marketing management , ( v ) human resources management and ( vi ) banking innovation management ; and an objective and systematic evaluation is given to the competitiveness of the state - owned commercial banks in chongqing . after discussing the advantages and disadvantages of the china ' s commercial banks and foreign banks , this paper develops an outline of competitiveness of and future trends for commercial banks in chongqing , especially , for the state - owned commercial banks , thereby providing interesting and efficient decision basis for banks " operation and management and reforms 作者通过对1999年? 2001年重庆商业银行的大量数据资料，对构成竞争力的六个方面：资产负债管理能力、风险管理能力、组织形式、营销管理能力、人力资源管理能力和业务创新能力进行了定性和定量的分析，并对重庆国有商业银行竞争力进行了较为客观的、系统化的量化评价；文章比较了中外商业银行的竞争优劣，梳理出了重庆地区商业银行特别是国有商业银行竞争力的基本思路和发展方向，可为银行的经营、管理与改革提供有益和有效的决策依据。
As future development trend of asset - liabilities - managemen ( talm ) technology of insurance company , dfa can not only be competent for comprehensive and holistic forecasting task of insurance company ’ s operation and financial status , but also can help national insurance industry build the most preliminary , and probably the most effective financial risk forewarning system , by dynamically scrutinizing assets and liabilities conditions changes of insurance company 而从保险公司经营管理的角度来说, “动态财务分析”方法则绝非仅只是静态地考察资产负债表的某项部分(如负债中的准备金) ,而是在较广泛的区间内监控保险公司的整体财务状况,并在不确定和变化的市场环境下考察保险企业的财富变化。
Broadly , the asset - liability management is a complicatedly systematic engineering which implements the dynamic optimized management on the aspects of total quantity and structure so as to realize profit maximization through choosing and controlling the types , quantity , terms and risks of the assets and liabilities among the insurance company ' s in - balance and off - balance 然而从未来发展趋势看,广义的资产负债管理是一个复杂的系统工程,通过对保险公司表内外资产负债的类型、数量、期限、风险进行选择和控制,从总量和结构两个方面实施动态的最优化管理,实现企业盈余的最大化。
