金融发展培训心得体会（精选8篇）
Training in financial development (selection of 8 articles)
我公司挂牌成立以来，作为市第四家民间资本性质的担保公司加入“市中小企业信用担保协会”以来，已走过了三个年头。
Since my company's inception, it has been three years since it joined the Municipal SME Credit Guarantee Association as the fourth private-capital-type guarantor in the city.
三年来，松银担保公司担保业务、队伍不断发展壮大，与银行金融机构的合作层次不断加深。在促进担保业的发展和推动银保、银企合作方面都取得了可喜的成绩。截止20__年第二季度，我担保公司共为融资诉求企业实行货币担保70家，担保金额3亿元。
Over the past three years, the company has grown in size and strength, and the level of cooperation with banking and financial institutions has deepened. There have been encouraging achievements in promoting the development of the collateral industry and in promoting the banking sector, as well as in banking and corporate cooperation. As of the second quarter of 20 months, I have guaranteed a total of 70 monetary guarantees, at $300 million, for financing claims.
公司注册资本总金额9900万元，扩资增股5100万元，后续储备资金2700万元。帮助基础设施建设担保资金2400万元。在保贷款余额8500万元。公司在发展的同时，不忘回馈社会，支付用于帮扶助困13.8万元。
The total amount of the company's registered capital is $99 million, with an expanded equity of $51 million and a follow-up reserve of $27 million. The guarantee fund for infrastructure construction is $24 million. The balance of the guaranteed loan is $85 million.
我公司十分注重合作金融机构资本运作问题，并互之于体现效益，以成为民营资本服务于中小企业的重要组成部分。在着力解决货币、抵押担保瓶颈、缓解中小企业融资难方面发挥着越来越突出的功能与作用。特别是为钢贸行业中的中小企业，审视和卓识了江苏、福建、苏闽商投资企业的稳健，敢拼会赢的经营经商理念。依托分区域商会、让有血缘、份缘、业缘情感相连、文化相融、理念相近经营者。在控制风险的前提下，利益捆绑、实力叠加，发挥资本信用信增的乘数效应，强强联合的战略联盟，逐步成为连接银行和中小企业的桥梁和纽带。在取得可喜成绩和巩固的基础上：今年，我们将在市经委的领导下，市中小企业信用担保协会的督促下，朝着自身行业规范发展，行业自律，有序竞争的方向迈进。着实、更加有效地改善服务理念和意识为钢贸行业、中小企业的服务。
In particular, for small and medium-sized enterprises in the steel industry, we have examined and learned the soundness of Jiangsu, Fujian, Suwani investment enterprises, and the idea of winning a business. We have built on subregional chambers of commerce, giving birth, origin, industry attachment, cultural convergence, and conceptual proximity to SMEs. With risk control, interests are tied, combined with the multiplier effect of capital credit growth, and strong strategic alliances have emerged as bridges and links to banks and small and medium-sized enterprises. On the basis of this year’s success and consolidation, we will move towards the development of our own industry norms, industry self-regulation, and a more efficient and competitive approach to services for the steel industry, small and medium-sized enterprises, under the auspices of the Municipal Economic and Social Council.
一、为银保合作拓宽层次和空间，继续为银企合作搭建可持续性良好互信、宽松平台，促进“三方”共创双赢。
I. Broadening the level and scope of financial cooperation, continuing to build a sustainable platform of mutual trust and ease for silver companies and promoting “trilateral” win-win cooperation.
近期来，松银担保公司在拓宽银保合作的层面和空间、合作规模上与苏南长三角周边城市相比还略显薄弱。20__年度我们将在市经贸委等相关经济综合部门的督导下。
In the near future, the Pine and Silver Guarantee Corporation has been somewhat weak in terms of expanding the scope and scope of its monetary cooperation, compared to the cities around the South-South Triangle. In the course of the year, we will be under the supervision of the relevant economic ministries, such as the Municipal Economic and Trade Commission.
一是积极创新、积累资本、通过扩资增股方式增强自身硬件设施的、固定资本的投入与建设，筹建担保租赁大夏，钢贸生产资料交易楼，建立永久性综合服务平台，竭力打造降低融资成本，促进钢贸物流流通与金融部门扩大合作范围、合作规模。
The first is active innovation, capital accumulation, enhancement of its own hardware facilities through a build-up of equity, investment and construction of fixed capital, preparation of guaranteed leasing during the summer, steel trade information trading buildings, establishment of permanent integrated service platforms, efforts to reduce the cost of financing, and promotion of greater cooperation between steel logistics and the financial sector.
二是积极参与担保机构信用评选。以市中小企业组织牵头担保机构参加全省开展的信用评级工作为契机，通过规范和完善将级别结果录入全国统一的企业信用信息基础数据库，进而提升我担保公司的企业工作效能、职能和功能。
The participation of municipal SME organizations in the province-wide credit rating exercise is an opportunity to improve the effectiveness, functioning and functioning of the enterprises that I guarantee by standardizing and improving the recording of grade results in the country’s unified credit information base database.
三是探索建立银保、银企沟通例会制度。和邀请专家、学者就目前国内金融形势，探索把控风险的有限机制。分析银保、银企合作的状况、研究合作中的存在的突出、热点、焦点问题，并研究不断改进和发展的相关工作举措。
The third is to explore the establishment of a system of silver insurance and silver corporate communication meetings. Experts and scholars are invited to explore limited mechanisms to manage risks in the current domestic financial situation.
二、进一步加强担保公司与金融机构的合作。
II. Further strengthening cooperation between sponsoring companies and financial institutions.
目前，国际金融危机对相关实体经济的影响颇深。尤其是对市中小企业发展有一定冲击。可抵押资产有所缩水，财务状况有所转弱。在此困难时期，主动与金融银行机构沟通，达成共识，精诚合作是十分具有迫切性、必要性、重要性的，只有通过“银—保—企”三方合作，才能共克时艰。
The impact of the international financial crisis on the relevant real economy is now considerable. There is a certain impact, especially on the development of municipal small and medium-sized enterprises.
一方面担保公司需认真贯彻人民银行南京分行下发的《关于进一步推动金融机构与信用担保机构加强合作的指导意见》精神，通过担保公司甄别，择优选择实力底子较强，依法经营、管理规范、财务较之健全、诚实守信的钢贸、中小企业作为合作对象。促使合作走制度化、规范化、长期化。通过历年合作征求金融银行放大放贷敞口比例。
On the one hand, there is a need to ensure that the guidance issued by the People’s Bank’s Nanjing branch to further enhance cooperation between financial institutions and credit guarantee institutions is implemented in a spirit of cooperation between the companies, through the screening of guarantee companies and the selection of a better base of power on the basis of merit, operating in accordance with the law, regulatory norms, financial soundness, honest-faith steel, and small and medium-sized enterprises. To promote the institutionalization, regulation, and long-termization of cooperation, financial banks are asked to expand their lending exposure rates through cooperation over the years.
另一方面，我们担保公司应树立规范、稳健的发展意识，要把中小企业融资担保作为主营业务，进一步加强与金融机构的合作，并针对主管部门和评级机构分析发现的潜在风险和薄弱环节。提高风险识别能力和管理水平，在支持企业发展过程中实现自身发展。
On the other hand, we should ensure that companies develop a normative and sound sense of development, that SME financing guarantees are the main business, that cooperation with financial institutions is further strengthened, and that potential risks and vulnerabilities identified are analysed for competent authorities and rating agencies.
三、持续改善对中小企业融资、拓宽金融渠道的服务。
III. Sustained improvement of services for SME financing and financial access.
在巩固市内客户和中小企业服务的同时，需内部建立健全机构设置及相关制度，改进和优化担保信贷流程，配合金融部门金融产品的创新，服务效率的提升。并深入探讨和引进淡马锡中小企业业务模式。
The consolidation of municipal customer and SME services needs to be accompanied by the internal establishment of sound institutional set-up and related systems, the improvement and optimization of the secured credit process, the upgrading of service efficiency in line with innovations in financial products in the financial sector, and the in-depth exploration and introduction of the business model for small and medium-sized enterprises in the region.
在当前经济相对困难的形势下，担保公司要树立大局意识和责任意识。对已经出台的支持中小企业发展的各项信贷政策措施，要读懂、读细、抓实、抓好。积极探索建立、健全钢贸中小企业融资量化考核制度。要对基本面和信用记录较好、有竞争力、有市场、有订单但暂时出现经营或财务困难的中小企业特点的融资产品和服务方式，利用授信、开证、押汇、保理等多种担保融资手段，进一步拓宽中小企业的融资渠道，并做好对中小企业的金融信息咨询和代客理财服务。
In the current context of relative economic difficulties, the sponsoring companies are expected to develop a greater sense of responsibility and responsibility. Credit policy measures that have been put in place to support SME development need to be read, read, catch up and catch up. Actively exploring the establishment and maintenance of a quantitative system for financing small and medium-sized enterprises (SMEs) in steel trade. Financial products and services that are characterized by better fundamentals and credit records, competitive, market-based, ordered but temporarily operating or financial difficulties, using a variety of collateral financing instruments, such as letters of credit, certificates, money deposits, insurance, etc., to further broaden SME access to finance and provide financial advice and financial services to SMEs.
要加强中小企业金融统计和信息报送工作，探索建立适合中小企业特点的融资信息动态监测制度，及时掌握中小企业金融服务信息。
Efforts should be made to strengthen SME financial statistics and information dissemination, and to explore the establishment of a dynamic monitoring system for financing information tailored to the characteristics of SMEs, with timely access to information on SME financial services.
匆匆忙忙中，不平凡的20__年悄然而逝。在这一年中，全省联网，通存通兑;贷款的五级分类;村级信用站，支农联络员的撤并;信用社的变化可谓为翻天覆地。__信用社在新一届班子的带领下，团结协作，上下一心，取得了持续九个月综合指标全联社第一的可喜成绩。我能够立足本职，勤奋工作，圆满完成领导交付的各项任务。现将一年来的工作总结
During the year, the credit unions, led by the new team, worked together to achieve the next nine months of CSI’s first success. I was able to build on my duties and work diligently to successfully manage the tasks entrusted to me. This year will be available for the year 规章制度，严格约束自己。在自己平凡的岗位上，不计个人得失，不讲条件，工作一丝不苟，力争追求圆满。在办好业务的同时，定期对信用站，联络员召开会议，交流揽储经验，学习典型案件，做到警钟长鸣。在三秋期间的案件高发期，大宗款项实行社内车接车送;平时办理业务，要求二人同行。严格的防范措施，使一年来未发生一起刑事案件。
In the course of a year, I have been able to scrupulously observe the rules and regulations of the Credit Union , strictly restraining myself . In his ordinary position, he or she has no personal gain or gain, no conditions, no work, no effort to succeed. While doing his or her business, he or she holds regular meetings with credit stations, contacts, exchanges of experience and learns from typical cases, so that alarm bells are heard. During the high start of the third autumn, large sums of money are carried by in-house vehicles; he or she regularly carries out business and requires two people to accompany him or her.
4、不断创新，笔耕不辍。在完成本职工作的同时，勇于担起__社通讯报导报送的重任。在日常工作中，时刻不忘寻找其中的热点，亮点，先进典型事例，好人好事等。工作之余，值班夜里，将材料整理润色，并以通讯形式及时上报联社办公室。付出总有回报，汗水不会白流。一年来先后撰写通讯报导23篇，其中在《__农信》报上发表16篇。
While doing their job, they are willing to take on the heavy burden of news reporting. In their daily work, they always look for hot spots, bright spots, good examples, good things, and so on. During the night of work, the materials are polished and sent to the offices of the Associated Press in the form of a newsletter. There is always a reward and sweat is not wasted. Twenty-three newsletters have been written over the course of the year, including 16 published in the News.
5、以社为家，美化社容。今年来，新一届班子投入了大量人力，物力对办公设施，外部环境进行了改造。营业室内外焕然一新，特别是对营业室门前的地面重新硬化。在东边空闲处安置了健身器材。优美的环境更需要我们用心保持，每天我能同大家一起将营业室内外认真打扫，力争作到一尘不染，以优美，整洁的环境的环境吸引储户。营业室外，彩旗飘飘，铁树青青。使信用社成为__街上一道亮丽的风景。在大院内，东西两个黑板遥相呼应。我能用其所长，搜集精典小故事，名言警句，宣传信息等，出黑板报20余期，为信用社文化建设尽自己的一份力。
This year, the new team has invested a great deal of effort in office facilities and the external environment. The opening room is new, especially with respect to the hardening of the floor in front of the opening door. The exercise equipment has been installed in the free space on the east side. The beautiful environment needs us to keep our hearts open. Every day I can work with you to clean up the open room, try to keep it clean and keep the environment clean, and attract the depositors. Outside the office, the flag is floating, the iron tree is green. Make the credit union a bright view on the street. In the compound, the two blackboards respond. I can use its superiors to gather my fine stories,
6、顾全大局，忍痛撤并信用站，联络员。十一月份，按照中国人民银行，银监会的文件精神，对我社辖区内的九家信用站全部撤并。我能够同领导一起，深入各个村站，作好认真的安抚工作。并将当月手续费，一次性补偿金及时发放。使广大代办人员能够认清形势，思想很快转变，情绪稳定，得到了平稳过渡。并对村站储户作好解释工作，使村站存款能够继续保持，为社所留。
In November, in the spirit of the documents of the People's Bank of China, the Superintendence of Banks withdrew all nine credit posts in my jurisdiction. I was able to work together with my leadership to reach out to the various villages, and to provide a serious relief. The monthly fee was paid in a timely manner. This enabled the Chargé d'affaires to recognize the situation, quickly to change their mindset, to stabilize their mood, and to make a smooth transition.
7、兢兢业业，鞠躬尽瘁。一年来，我时刻以大局为重，深知自己责任的重大，不敢有丝毫的松懈。为很好完成自己的本职工作，主动放弃休息时间。一年来，请假休息不超过十五天。地里的农活，家里的琐事，我很少顾及。看到父母妻子的责备，看到孩子躺在病床上渴望挽留的泪眼，我的心都碎了，想想自己的工作，我不能休息。只能乞求他们理解，我也是身不由己，欠他们太多，太多。
For a year, I took a great deal of responsibility and knew the magnitude of my responsibilities, not to let myself down. To do my job well, I offered to give up the rest of my days. For a year, I took no more than 15 days off. Farming in the land, household chores, I rarely took care of them. When I saw the blame of my parents and wives, my heart broke, and I couldn't rest. I begged them to understand, and I was insolent, and I owed them too much, too much.
工作中的不足：回顾一年来的工作，自己仍有不足之处，主要表现在以下几个方面：
Weaknesses in our work: Looking back on the work of the past year, we still have shortcomings, mainly in the following areas:
1、吸收存款时储源不足，以后还得多方寻找。
1. There is insufficient storage to absorb deposits and much more to look for later.
2、业务能力方面提高不快，对信贷，结算业务不太精通，还需要努力学习。
2. The modest improvement in operational capacity, the incompetence of credit and clearing operations, also requires hard learning.
3、方字材料写作不高，以后仍需多写多练。
3. The written content of the material is not very high and will need to be further practiced in the future.
下年工作打算：
The following year's work is intended to:
20__年，我将认真弥补自身不足，学习业务知识，提高自身素质，履行工作职责。当好领导的助手，扑下身子，多挖储源，发展更多存款。多写多练，提高自己的写作水平，力求上进，为__信用社的发展，作出自己应有的贡献。
In 20 years, I will make up for my shortcomings, learn business knowledge, improve my quality, and perform my duties. Be a good leader's assistant, fall down, dig up more deposits, develop more deposits. Write more, improve your writing, try to move forward, and contribute as much as you should to the development of a credit union.
回顾一年来的工作，我为取得的可喜成绩感到自豪，面对新的一年，我对以后的工作充满信心。票据置换的兑付，全省通存通兑的开始，全国结算的畅通。使我们的工作如虎添翼。我相信，信用社明年的工作会再上一个新台阶，会取得更大的成绩!
Looking back at the work of the past year, I'm proud of what I've done, and I'm confident in the future, in the face of the new year. The exchange of notes, the start of the province-wide cash flow, and the opening of the national settlement.
本人自20__年__月份参加工作至今，已经有一年时间。一年中，在领导和同事们的悉心关怀和指导下，通过自身的不懈努力，我各方面都取得了长足的进步。
I have been working for one year since the month of __. I have made great strides in every aspect of this year, thanks to the care and guidance of my leaders and colleagues and through my tireless efforts.
记得当初毕业面试的时候，一位考官问我，农村信用社是什么。我顿时哑然，想了很久，才回答说农村信用社是一个金融机构。除此之外，对农村信用社便一无所知了。所以，当我被单位录用以后，如何去认识、了解并熟悉自己所从事的行业，便成了我的当务之急。
Remember when I was interviewed for graduation, one of the examiners asked me what a rural credit union was. I was so dumb, thinking for a long time, that I replied that a rural credit union was a financial institution. Besides, there was no knowledge of a rural credit union. So, when I was hired, it became my top priority to know, understand and become familiar with what I was doing.
一、理论学习使我对农村信用社有了一个初步的认识和了解。
I. Theory learning has given me an initial knowledge and understanding of rural credit unions.
不懂就学，是一切进步取得的前提和基础。《农村信用社经营管理》、《经济工作者学习资料》、《中国金融》、《广西金融研究》、《信用社财务管理》、《农村信贷》等教材和书籍让我手不释卷，因为有了大学专业课的底子，使我对这些金融知识更为容易理解和掌握。一番理论知识的学习后，我开始知道，农村信用社是由农民按照自愿、民主、互利的原则入股，由社员民主管理的合作金融组织，其经过50多年的改革和发展后，已经成为我国金融体系的重要组成部分和农村金融的基础力量。农村信用社是农村金融的主力军，是联系农民的金融纽带，农村信用社的根在农村，离开农村就成了无源之水……但这些认识都还是肤浅的，还需要我在实践当中去不断深入地理解。
After learning about the theory, I learned that rural credit unions are owned by farmers on the basis of voluntary, democratic and mutually beneficial principles, and that cooperative financial organizations run by members democratically have, after more than 50 years of reform and development, become an important part of our financial system and the foundation of rural finance. Rural credit unions are the backbone of rural finance, a financial link to farmers. Rural credit unions have their roots in rural areas, and leaving the countryside is a sourceless source of water.
勤勉的精神和爱岗敬业的职业道德素质是每一项工作顺利开展并最终取得成功的保障。一年以来，我在行动上自觉实践农村信用社为“三农”服务的宗旨，用满腔热情积极、认真、细致地完成好每一项任务，严格遵守各项金融法律、法规以及单位的各项规章制度，认真履行“三防一保”职责，自觉按规操作;平时生活中团结同志、作风正派、不_挪用、不谋私利，不参与赌博、_娼等违法乱纪行为，自觉抵制各种不良风气的侵蚀。
For one year, I acted consciously to fulfil the objectives of the Rural Credit Union for the “Three Farmers” and performed every task vigorously, conscientiously and carefully, strictly abide by the laws, regulations and regulations of the financial institutions, conscientiously perform the duty of “three safeguards” and exercise self-discipline. In normal life, I unite comrades, decent people, do not embezzle, do not profit, do not participate in gambling, do not engage in prostitution, etc., and resist the erosion of bad weather.
三、实践让我的业务技能不断增长，工作能力不断加强。
Thirdly, practice has led to the growth of my business skills and the strengthening of my working capacity.
刚开始时我是在内勤岗位跟班实践，从第一天开始，难题就接踵而至。对五笔、珠算、点钞、电脑业务、财会业务等业务技能要么是一知半解，要么根本就是一窍不通。从零开始，一边是同事们的悉心指导，一边是自己对着书本反复练习，早上起床和晚上睡觉前都要练上几遍。几个月下来，已经能比较熟练地掌握了，而且已经能够独立上机操作业务。
From the very beginning, I was working as an insider, and from the very first day, the problems began to arise. Business skills such as five pens, beads, banknotes, computer operations, and financial operations are either half-informed or completely unwieldy. From the very beginning of the year, on the one hand, co-workers are guided by each other, and on the other hand, they practice their books several times before they get up in the morning and sleep at night. Over the next few months, they have become more sophisticated and have been able to operate independently.
今年三月份，由于人员的调整，我接手信贷工作，所分管的两个行政村人口一共3000多人，进村的道路极其难走，晴天灰尘滚滚，雨天泥泞不堪，而且个别屯离镇上有十几公里。加上刚开始时我对这两个村的情况知之甚少，所以面临的难度可想而知。在这种情况下，我克服重重困难，不摆架子，积极的走村串户了解情况。我首先找到了各村委会的干部，向他们了解村里的基本情况。一段时间下来，我对所管辖村的经济基础、主要经济收入来源、支柱农业以及农户的一些基本状况已经有了一个大致的了解;接下来，我便逐户的走访那些借款逾期较久的借款户，具体了解他们的情况以便对症下药。马善国一家，在我走访时所了解到的情况是他们家劳动力充足，靠种植甘蔗每年有一定的经济来源，而于1996年所借的四千七百元借款却久而未还，所欠利息已经是一千两百多元。深入一了解，原来这笔借款当初是他的父亲所用，如今两个儿子分家后谁也不愿意承担年老体衰的父亲的这笔债务。为此，我两次登门找他们一家谈心，动员两个儿子一起分担父亲的债务。工夫不负有心人。后来，分债的手续一办妥，大儿子马上还了一千元及欠下的利息。截止今年六月底，我的各项年度任务指标都完成得较好。通过实践，我解决实际问题的能力和组织能力也得到了很好的锻炼。
In March of this year, as a result of the restructuring of the staff, I took over the credit process, with a total population of more than 3,000 members of the two administrative villages under my supervision. The road to the villages under my supervision was extremely difficult, the sun and the rain was ravaging, and some of the basic conditions of the villages under my jurisdiction were ten kilometres from the towns. In this context, I was able to imagine the difficulties that I faced when I first came to visit the long-overdue borrowers, and I learned about their condition. I learned that the families of Ma's country, whose labour was sufficient to share a certain source of economic resources with which to grow cane each year, were able to share the debts of their families, and that the interest that I borrowed in 1996 was not paid in the amount of four thousand dollars and that I had been able to pay in the amount of one thousand two hundred dollars.
四、一分耕耘，一分收获，成绩是对我一年来所有努力的肯定。
Four, one by one, and one by one, my achievements are a recognition of all my efforts over the past year.
接手信贷工作以来，本人各项年度任务完成情况较好。截止六月底，个人揽存13、5万元，完成年度任务的94%;收回正常贷款39万元，完成年度任务的86%，比去年同期多收5万元;收回逾期贷款12万元，完成年度任务的229%，比去年同期多收5、5万元;收回呆滞贷款2、9万元，完成任务的54%，比去年同期多收1、6万元;收回呆帐800元，完成年度任务的133%;收回利息4、9万元，完成年度任务的29、5%，比去年同期多收2、1万元;发放贷款59万元，完成年度任务的89%，比去年同期多增29万元。
As of the end of June, individuals had deposited $130,000, 50,000, or 94 per cent, of their annual assignments; recovered $390,000, or 86 per cent, of their regular loans, representing an increase of $50,000 over the same period last year; recovered $120,000, or 229 per cent, of their annual assignments, representing an increase of $50,000 over the same period last year; recovered 20,90,000, or 54 per cent, of their annual assignments; recovered $800, or 133 per cent, of their annual obligations; recovered $4,90,000, or 29, 5 per cent over the same period last year; issued $5.9 million, or 89 per cent more, or 290,000 over the same period last year.
正所谓是“金无赤足，人无完人”，在取得一点成绩的同时，我也还存在着以下几点的不足：一是工作中有时魄力还不够，放不开手脚;二是在处理一些事情时有时显得较为急躁;三是对一些业务技能特别是财会业务还不够熟悉。
While I have achieved a few things, I also have the following shortcomings: sometimes work is not strong enough to let it go; sometimes things are handled with a little hastyness; and thirdly, business skills, especially accounting, are not sufficiently familiar.
在今后的工作中，我将发扬成绩，克服不足，朝着以下几个方向努力：
In my future work, I will build on achievements and overcome shortcomings and work in the following directions:
1、学无止镜，时代的发展瞬息万变，各种学科知识日新月异。我将坚持不懈地努力学习各种金融理论知识，并用于指导实践，以更好的适应行业发展的需要。
I will work tirelessly to learn all kinds of financial theory and to guide practice in order to better adapt to the needs of industry.
2、熟练的掌握各种业务技能特别是计算机操作、财会业务等技能才能更好的实践为“三农”服务的宗旨，我将通过多看、多学、多练来不断的提高自己的各项业务技能。
2. Skilled masters of a variety of business skills, in particular computer operations, financial operations, etc., can be better used to serve the purpose of the “three farmers”, and I will continuously upgrade my own business skills by looking, learning and practicing.
3、“学精于勤而荒于嬉”，实践是不断取得进步的基础。我要通过实践不断的锻炼自己的胆识和魄力，提高自己解决实际问题的能力，并在实践的过程中慢慢克服急躁情绪，积极、热情的对待每一件工作。
3. “Learning hard to play”, practice is the basis for continuous progress. I want to build up my own capacity to solve practical problems through the constant exercise of boldness and energy, and, in doing so, slowly overcome impatience and actively and passionately treat every job.
本学期培训了《金融企业会计》这门课程，与其他科目不同的是，这是金融专业一门实践性很强的专业课程。金融企业会计是以货币为主要计量单位，按照会计学的基本原理和基本方法，对金融企业经营活动进行连续、系统、完整的核算和监督，从而为投资者、债权人、政府及其有关部门和社会公众等提供财务状况和经营成果等会计信息的一种管理活动。不论是商业银行还是非银行金融机构，金融企业会计都发挥着重大作用：帮助投资者、债权人、政府及有关部门和社会公众做出合理的决策;考评企业经营者的责任和绩效。
This semester has trained a course on Accounting for Financial Enterprises, which, unlike other subjects, is a highly practical professional course in the financial profession. Accounting for financial enterprises is a major unit of measurement in monetary terms, with continuous, systematic and complete accounting and supervision of the operations of financial enterprises, in accordance with the basic principles and basic methods of accounting, in order to provide management of accounting information, such as the financial situation and results, for investors, creditors, Governments and their relevant departments and the public at large. Accounting for financial enterprises, whether commercial banks or non-bank financial institutions, plays a major role: helping investors, creditors, Governments and relevant departments to make sound decisions and the public at large; and evaluating the responsibilities and performance of business operators.
培训这门课最令我印象深刻的是老师通过自己丰富的工作经验联系课本授课的方法，让我受益匪浅。
I am most impressed by the fact that this course has benefited me most from the way teachers have linked to textbooks through their rich work experience.
金融企业会计这门课程的实务操作性很强，在培训中我还发现相较于严格标准化的一半企业会计，金融企业会计合算的内容更广泛、实际操作更灵活，同时会计资料的整理要求每日结账，并按月、季、年编制会计报表。
The practicality of the course on accounting by financial enterprises is highly operational, and I have also found in the course that accounting by financial enterprises is more broadly and operationally flexible than by half of the strictly standardized accounting by financial enterprises, while the consolidation of accounting information requires the daily closure of accounts and the preparation of accounting statements on a monthly, quarterly and annual basis.
在刚开始接触这门课程时感觉有些不习惯，因为之前培训的企业会计都有标准化的会计一级科目，但是在金融机构中，科目的名称没有做制度化的规定，各行系统内一般由各商业银行总行或金融公司总公司制定，与《企业会计准则》规定的科目比较，要详细得多，每个科目核算的内容要具体得多。
At the beginning of exposure to the course, there was a feeling of discomfort, as previously trained business accountants had standardized accounting level-I subjects, but in financial institutions, the title of the subject was not institutionalized, and the lines were generally developed by the general bank or the general firm of financial companies, which were much more detailed than the subjects set out in the Enterprise Accounting Standards, and the content of each item was much more specific.
我们主要培训的是银行的业务。银行结算的性质就是社会经济活动中各项资金清算的中介。银行结算的任务主要是根据经济往来，合
The nature of bank settlements is that of intermediaries in the liquidation of funds in socio-economic activities.
理组织与准确：及时办理结算，按照有关法律、行政法规和结算办法的规定管理支付结算，保证结算活动的正常进行，为经济发展和商品流通服务。
Organization and accuracy: timely processing of settlements, management of payment settlements in accordance with the provisions of the relevant laws, administrative regulations and settlement schemes, ensuring the normal conduct of settlement activities and serving economic development and the circulation of goods.
在做银行的相关业务时，我自己有几个方面觉得要特别注意。一、在计算利息等的时候，计算的天数是按照自然月份的天数计算，而非我们一般默认的一年360天或者365天来进行分配，只有按年来计算时，可以根据默认的360天或者365天计提。二、在同系统不同银行之间的往来时，特别要注意区分汇出行和汇入行的业务。三、在做会计分录时，不能因为几段时间的会计分录类似和合并成一个分录，应一个一个详细的写出来。
First, when calculating interest, for example, the number of days calculated is based on the number of days in natural months, rather than the 360 or 365 days of the year that we normally agree to, but only on a year-by-year basis, the amount can be calculated on the basis of the 360 or 365 days of default. Second, when dealing with different banks in the system, particular care must be taken to distinguish between the sending and the sending operations.
对于这门课的培训方法和态度，我认为：首先，会计是一门非常严谨细致的工作，所以培训时也不能马虎了事，而应认真对待，这样等真正工作时才不会因为不严谨的习惯而犯错。其次，在培训上最好循序渐进、由浅入深，这样对金融企业会计核算流程会有更清晰的认识。最后，应做到温故而知新，会计知识的联系比较紧密而且比较繁琐，很容易遗忘，所以时时复习是有必要的。
With regard to the training methodology and approach of the course, I think, first of all, that accounting is a very rigorous exercise, so that the training should not be taken seriously, so that real work does not go wrong because of unbridled habits. Second, it is best to step up the training and go deeper, so that there is a clearer understanding of the accounting process for financial enterprises. Finally, it is necessary to be modest and up-to-date, and accounting knowledge is more closely linked and more cumbersome and easy to forget, so there is a need to review it from time to time.
当然，金融不仅仅只有商业银行，还有证劵公司、保险公司等等，在今后的培训中，我会自己不断完善自己的金融会计方面的知识，争取在这一方面有更大的收获。
Of course, finance is not limited to commercial banks, but also to licensed companies, insurance companies and so on, and in future training I will continue to improve my own knowledge of financial accounting in order to achieve greater gains in this area.
一、金融市场
I. Financial markets
“经济学只能解决一个经济实体的问题;博弈论阐述了两个经济实体之间的合作或对抗的机制;而金融学则解决三个或多个经济实体之间利益分配的问题。”可见在金融市场活动中，我们要遵守另一套游戏规则。
& ldquo; Economics only solves the problem of one economic entity; Game theory sets out mechanisms for cooperation or confrontation between two economic entities; and Financial Science solves the problem of the distribution of benefits between three or more economic entities. ” see, in financial market activities, we follow another set of rules of the game.
首先看看金融市场有何与众不同吧。在实物交易的商品市场上，一物品最后的价格是由双方的供求关系所决定。而在金融市场上，资产的价值却是由投资人对资产的预期所决定的;实物交易市场上传递的是买卖双方关于商品的供求消息，这能帮助人们更好的满足自身的需求，而金融市场上传递的是关于资产自身价值的信息，这能帮助人们对资产进行更准确的预期。
In the commodity market for physical transactions, the final price of an item is determined by the relationship between supply and demand. In financial markets, the value of an asset is determined by investors’ expectations of an asset; in the market for physical transactions, information from buyers and sellers about the supply and demand of a commodity can help people better meet their needs, and in the financial market, information about the value of the asset itself can help people to expect assets more accurately.
由此看来，预期在金融市场中扮演了一个很重要的地位，它决定了金融市场上所有的资产的价格。这里就引入了一个重要的概念“有效金融市场”，因为它能直接影响人们的预期。这是一个理想的概念，在这种市场上，关于某项金融资产的相关确切信息，能够“有效地”、“及时地”、“普遍地”传递给每一个投资人，帮助投资人建立或修正原先的预期，而这些变化最终会体现到资产的价格上去。在这种市场上是无套利均衡的，可是之前就说过这是一个理想但不现实的概念。换而言之，就是现实的金融市场是不均衡的，有利可图的。当然这也正是如此多的人在金融市场上奋斗的原因。
Thus, it is expected to play a very important role in financial markets, which determine the price of all assets in financial markets. An important concept has been introduced here, because it directly affects expectations. It is an ideal concept in which precise information about a financial asset can & & & & & & & & ; & & & & ; timely & & & & & ; & & & quo; generally & & & ; and passed on to every investor to help the investor build or modify the original expectations, and these changes will eventually reflect the price of the assets. In such markets, there is no arbitrage, but it has been said before that this is an ideal but not realistic concept.
金融市场上的这套游戏规则影响了金融市场上的各个方面。比如资产资本定价，人们加入了预期收益和风险，这都反映了人们对资产的预期;投资人的理性被认为与投资收益无关，这是因为预期并不是由理性决定的;M&M定理认为公司价值是由资产的盈利能力决定，而不是股本结构和融资方式决定，因为真正影响人们对公司定价的是公司的盈利能力。
This set of rules of the game in financial markets affects every aspect of financial markets. For example, asset capital pricing, where people add expected returns and risks, reflects expectations of assets; investor rationality is seen as irrelevant to investment returns, because expectations are not determined rationally; and M&M theories argue that corporate value is determined by the profitability of assets rather than equity structure and financing, because it is the profitability of the company that really affects the ability to price companies.
在《金融工程学》书中，还有这么一句话我认为也是金融市场规则的一部分“两项具有相同的无法消除的风险的资产应该给投资人带来相同的收益，也因此应该具有相同的价格”。在这个规则下，无风险套利被避免了。人们对收益和风险的预期对资产价格的影响便统一了起来。
In the book Financial Engineering, there is one more sentence that I think is also part of the rules of financial markets & & ldquo; two assets with the same inexorable risk should yield the same returns to investors and therefore the same price & & rdquo; Under this rule, risk-free arbitrage is avoided. The effects of people's expectations of returns and risks on asset prices are harmonized.
金融市场有货币资金融通功能、优化资源配置功能、风险分散功能、经济调节功能、综合反映功能。都是通过金融市场那一套机制和规则来实现的。
Financial markets have monetary capital finance functions, optimized resource allocation functions, risk diversification functions, economic regulation functions, and integrated reflection functions. These are achieved through the set of mechanisms and rules in financial markets.
二、资本资产定价
II. Capital asset pricing
“市场上不存在无风险套利的机会”，可见风险和收益是始终联系在一起的。我们引入一个“资本资产定价模型(CAPM)”来描述风险和期望收益之间的关系。毫无疑问，一种资产的期望收益与其风险之间应该是正相关关系。往往只有当风险资产的收益可以补偿其风险的时候，投资者才会持有该风险资产。
& ldquo; there is no risk-free arbitrage in the market & rdquo; and visible risks and benefits are always linked. We introduce a & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ; to describe the relationship between risks and expected returns. There is no doubt that the expected return of an asset should be positively correlated with its risk.
金融学家引入贝塔系数来描述CAPM：E(R)=Rf+β*[E(Rm)-Rf](某种证券的期望收益=无风险利率+证券贝塔系数*市场期望收益率与无风险利率的差)。我们可以用证券市场线(SML)来通过图形描述CAPM。直观的看CAPM模型中的证券市场线是具有线性特征的。我们可以通过投资组合和某投资项在证券市场线上的分布来证明。
Financialists introduce beta coefficients to describe CAPM: E(R)=Rf+β* [E(Rm)-Rf] (the difference between the expected return on a given security = no-risk interest rate and the expected rate of return on a securities beta coefficient* market). We can use the securities market line (SML) to describe CAPM graphically. The securities market line in the CAPM model is linear. We can prove it by looking at the portfolio and the distribution of an investment item on the securities market line.
假设某证券S的β系数为0.8，，由于定价偏高，而位于证券市场线的下面。投资者可以通过购买一个投资组合，该组合由20%的无风险资产和80%的β系数为1的某种证券组成，从而复制与S完全相同的β系数。然而这个投资组合落在证券市场线上，即在相同的β系数下，该投资组合具有较高的期望收益，所以它优于证券S。这种情况下，人们不会愿意持有证券S，这会使这种债券价格下降。这样的价格调整会使得证券S的期望收益上升，直到位于证券市场线上为止。如果定价偏低的证券同样会由于同样的原理，而变动。如果证券市场线本身是一条曲线的话，那么很多证券将被错误的定价。在处于均衡状态下，只有当证券的价格变化是证券市场线成为一条直线的时候，所有的证券才会被合理的定价。换而言之，CAPM模型中的证券市场线是一条具有线性特征的线。
Assuming a securities S & Beta; a coefficient of 0.8, because of high pricing and below the securities market line. Investors can purchase a portfolio consisting of 20 per cent risk-free assets and 80 per cent & Beta; a coefficient consisting of a securities of one, thereby copying the same & Beta as S. However, this portfolio falls on the securities market line, that is, the same & Beta; under the coefficient, the portfolio has a higher desired return, so it is superior to the securities S. In this case, one would not be willing to hold securities S, which would result in lower bond prices. Such price adjustments would increase the expected return on securities S until it is on the securities market line.
正是因为SML具有线性特征，所以各投资组合之间的风险和回报的比例始终存在线性关系。由此CAPM定理认为在有效金融市场上，任何投资组合都是位于资本市场线(CML)上的不同组合。
It is because of the linear nature of the SML that there is always a linear relationship between the risk and return ratios of each portfolio. The CAPM theory therefore suggests that any portfolio is a different combination of capital market lines (CMLs) in effective financial markets.
CAPM模型是我们研究风险与期望收益的一种广泛的模型。但它是有很多约束条件和局限性的，比如CAPM模型中的β系数有可能时时刻刻在发生变化，因此通过一个固定的β系数测算出的预期收益时，我们可能丧失了在未来接受新信息，并对β做出调整的机会;对于未来现金流或者预期收益的估计的正确性完全取决于决策者的主观判断;净现值法本身有严重缺陷的，我们应该用“对冲法”来决定项目的取舍。
The CAPM model is a broad model for our study of risks and expected benefits. It has a number of constraints and limitations, such as & beta in the CAPM model; coefficients are likely to change at any time and so we may lose the opportunity to accept new information in the future and make adjustments to & Beta; the accuracy of estimates of future cash flows or expected benefits depends entirely on the subjective judgement of decision makers; if the net present value method itself is seriously flawed, we should use & ldquao; hedge & & rdquao; and to determine the trade-off of the project.
三、企业战略
III. ENTERPRISE STRATEGY
对于企业战略，我感觉比起金融市场，资产定价更实际点，毕竟后者一个是虚拟市场，一个是理论模型。企业战略思考的是如何创造价值，这是每个企业必须解决的实际问题。
For business strategies, I feel that asset pricing is more realistic than financial markets, after all, the latter being a virtual market and the theoretical model. Business strategies think about how to create value, which is the real problem that every firm has to solve.
决策最大的敌人是什么?是不确定。在面临诸多未知因素下，要做出最优决策几乎是不可能的。我们能做的只有努力寻找更优决策。“未来充满了不确定性，我们克服不确定性的方法之一，就是获得更多的新信息。”书中给我们指了这么一条路，并提出了两个具体的方法“研究探索或者观望等待”。我个人认为研究探索是较为积极的方法，企业可以抓住主动权，来创造新的价值。而观望等待，相对就比较保守了，只能等市场对不确定性给出合理定价的时候，才能对其他事物和资产进行定价。另外还有一种我在其他书上看到的叫“蒙特卡罗模拟法”的分析方法，它试图更进一步地对现实世界的不确定性建立数学模型，这种方法来自于欧洲著名的卡西诺赌场，该方法在分析投资项目时采用的是人们分析赌博策略的技术，而这种方法一般是由计算机模拟进行的。
What is the greatest enemy of decision-making? Uncertainty? In the face of many uncertainties, it is almost impossible to make optimal decisions. We can only try to find better decisions. & & ldquo; the future is full of uncertainty, and one way to overcome it is to get more new information. & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & &, where I personally think that research is a more active way to explore & & & & & & & & & & & & & & & & & & &.
正确的决策是为了让企业创造更多的价值，而企业价值的创造是为了提高企业自身的价值，而为企业定价的是谁呢?在金融市场上，是投资者在为企业定价。又回到上面金融市场所说的，投资者为资产定价是由投资者对资产的预期决定的。所以企业要创造更多的价值，就必须让投资者对自身有更好的预期。在这里企业用的方面就有很多比如收购兼并。
The right decision is to create more value for the enterprise, whereas the creation of the value for the enterprise is to increase the value for the enterprise itself, and who is to price it for the enterprise? In financial markets, investors are pricing for the enterprise. Back to what the financial markets have said, investors' pricing of assets is determined by investors’ expectations of assets.
在收购兼并一节，书上有两个结论“增强企业运营能力，会降低公司股票的波动率”，“增强公司在市场上风险暴露的水平，会提升公司股票的波动率”。这是围绕波动率来讨论的。但在我看来对于企业价值的创造，我们应该考虑经营能力和市场不确定性。只有在企业有高的运营能力和高的不确定性的时候，企业才能最大限度发挥资源优势。高的运营能力，低的不确定性，无法充分发挥企业能力;而低的运营能力，高的不确定性，则会增加企业的亏损概率。投资者对于企业定价主要还是通过对企业的盈利能力的预期决定的。收购兼并的最终目的，还是提高企业的盈利能力，从而提高投资者的预期，从而提高企业价值。当然，收购兼并只是一种手段，能否创造价值还是要看效果的。而且，很不幸的是在所有收购兼并的案例中，失败的比例远远高于成功的。成功还是失败，最终还是取决于收购兼并是否合适。
In the merger section, there are two conclusions: & & ldquo; enhancing business operations would reduce the volatility of corporate stock & & & & & & & & & ; increasing the level of exposure to corporate risks in the market would increase the volatility of corporate stock & & & & & ; this was discussed around volatility rates. But, in my view, for the creation of corporate value, we should consider operating capacity and market uncertainty.
对于资产来说，有风险定价，对于企业而言，要做的就是风险管理。企业风险管理的基础性前提是每一个主体的存在都是为它的利益相关者提供价值。所有的主体都面临不确定性，管理当局所面临的挑战就是在为增加利益相关者价值而奋斗的同时，要确定承受多大的不确定性。不确定性可能会破坏或增加价值，因而它既代表风险，也代表机会。企业风险管理使管理当局能够有效地应对不确定性以及由此带来的风险和机会，增进创造价值的能力。书中对于企业的风险管理主要是分为主营业务收入的风险和非主营业务的不确定性这种概括我感觉是笼统的。我认为企业面临的风险主要有投资风险、经济合同风险、产品市场风险、存货风险、债务风险、担保风险、汇率风险。这些风险都是由于某种不确定性导致的。
The underlying premise of enterprise risk management is that the existence of each subject provides value to its stakeholders. All subjects face uncertainty, and the challenge for management is to determine the degree of uncertainty that they are exposed to while striving to add value to their stakeholders. Uncertainty may undermine or add value, so that it represents both risk and opportunity. Enterprise risk management enables management to respond effectively to uncertainties and the risks and opportunities associated with them, and enhances the ability to generate value. Risk management in the book is largely characterized by risks that are classified into principal business income and uncertainty about non-principal business. I think that the risks faced by an enterprise are mainly investment risks, economic risks
发表评论