财务预期 2022年这个时候，美国通过《芯片法案》，多家公司摩拳擦掌，纷 纷计划扩张。尽管这股热情并未完全消退，但似乎有所减弱，随着 公司陆续提交申请和拨款申请人评估规则和合规要求，相关公司逐 渐转向较现实的立场。 尽管中国大陆在研发支出方面仍落后于中国台湾地区、韩国和日本5， 但中国大陆大规模投资半导体行业的计划6将成为推动该地区半导体行 业增长预期的因素之一。 上升 无变化 资料来源：《2024年毕马威全球半导体行业展望》；受访者数量：172。 员工增长动力不足 | --- | --- | --- | --- | |-------|------------------------------------------------|--------|--------| | | 55% | 19% | 26% | | 上升 | 下跌 | 无变化 | | | | 各地受访者对其公司在2024年增加员工人数的观点。 | | | | 美国 | | 欧洲 | 亚太区 | | | | | | | 54% | | 54% | 66% | © 2024 ( ) — ( ) — — — ( ) 毕马威华振会计师事务所 特殊普通 ...

摘 要 国 国家金融监管总局等四部门明确推进农业保险精准投保理赔等事项 国家金融监管总局印发《保险资产风险分类暂行办法》—金规（2024）19号 • 完善固定收益类资产分类标准，调整本金或利息的逾期天数、减值准备比例标准等，与商业 银行保持一致；增加利益相关方风险管理状况、抵质押物质量等内容，丰富风险分类标准的 内外部因素； 中 中国人民银行等七部门联合发布《推动数字金融高质量发展行动方案》（下称《方案》）。《方 案》指出，推动数字技术在科技金融、绿色金融、普惠金融、养老金融、数实融合等"五篇大文 章"服务领域的应用，创新金融产品和服务模式，提升重点领域金融服务质效。夯实数字金融发 展基础，营造高效安全的支付环境，培育高质量金融数据市场，加强数字金融相关新兴基础设施 建设。完善数字金融治理体系，强化数字金融风险防范，加强数据和网络安全防护，加强数字金 融业务监管，提升金融监管数字化水平，健全金融消费者保护机制。 • 优化指标设置和评价标准。注重服务实效评价，既考量银行自身指标纵向变化，又注重其与 同业横向比较，提升评价的客观性和科学性； ） 地 内 国 ） 香 人在内的私营部门密切合作； 香港证监会（SFC） ...

Investment Rating - The report does not explicitly state an investment rating for the banking industry. Core Insights - The Chinese banking industry is expected to face a more complex and challenging operating environment by 2025 due to accumulating internal and external risk factors [1] - The industry is experiencing significant operational and technological risks, necessitating increased resilience in operational systems and enhanced risk management frameworks [2] - The report highlights the importance of adapting to the evolving macroeconomic landscape, regulatory changes, and the rapid advancement of financial technology [13][32] Summary by Relevant Sections Financial Risks - Capital and liquidity risks are identified as primary concerns, with a rising trend in risk levels. The implementation of new capital management regulations is expected to enhance capital adequacy and management capabilities [7] - The liquidity risk is also on the rise due to increasing uncertainty in the global economy and domestic financial markets, necessitating a strategic approach to asset-liability management [7] - Credit risk is highlighted, with a focus on the need for banks to optimize their credit structures in response to changing economic conditions [17] Non-Financial Risks - Operational and human resource risks are stable but require attention as the banking sector undergoes digital transformation and faces challenges in talent management [9] - Data governance remains a critical issue, with banks needing to enhance their data management practices to comply with regulatory expectations and improve operational efficiency [9] - Compliance and reputation risks are increasing, particularly in light of new anti-money laundering laws and the need for robust consumer protection measures [10][19] Macro Environment and Regulatory Risks - The report emphasizes the significant impact of geopolitical tensions and economic uncertainties on the banking sector, with a notable rise in macroeconomic and regulatory risks [15] - Regulatory reforms are ongoing, with a focus on enhancing the effectiveness and fairness of financial supervision, which will influence banks' operational strategies [16] Strategic and Operational Challenges - The banking industry faces strategic pressures to balance support for economic growth with maintaining financial health, particularly in a low-interest-rate environment [33] - The need for digital transformation is underscored, with banks encouraged to adopt innovative technologies to enhance service delivery and operational resilience [20][32] Emerging Risks and Opportunities - The emergence of disruptive technologies presents both risks and opportunities for the banking sector, necessitating proactive management and adaptation strategies [22] - The report calls for banks to enhance their risk management frameworks to address the complexities of modern financial services and the evolving regulatory landscape [32][33]

KPMG PE investment trends and opportunities Thought leadership Contents | --- | --- | --- | |-------|---------------------------------------------------------------|-------| | | Foreword | | | | ASPAC private equity barometer: Outlook and expectations | | | 01 | Investment activity and deal opportunities: Ready to rebound? | | | 02 | Pricing and valuations: A more rational market ahead | 10 | | | 03 Value creation opportunities: The heat is on | 14 | | | 04 Regional overview: From cooling to booming markets ...

| --- | --- | --- | --- | --- | --- | |---------------------------------------------------------|-------|-------|-------|-------|-------| | | | | | | | | | | | | | | | KPMG | | | | | | | 毕马威 | | | | | | | TMT企业可持续发展 报告和ESG相关披露 | | | | | | | 规则 2024年企业ESG调查: 科技、媒体和电信（TMT）企业洞察 | | | | | | | 2024年12月 | | | | | | 由于全球各地的企业在披露与环境、社会和治理（ESG）的影响、风 险和机遇相关的信息方面面临着越来越大的监管压力,未来三年,绝 大多数TMT企业将投入更多资金推行可持续发展举措。实际上，大多 数企业不仅将此视为合规要求,还将其视为提高财务绩效和拓展业务 机会的手段之一。然而，机遇与挑战并存,港股加强气候信息披露和 SEC发布新的气候相关披露规则要求报告气候相关风险，TMT企业在 实施其ESG措施方面仍 ...

Today, we have more sustainability reporting frameworks (and acronyms!) than ever before. Spurred by the UN's Sustainable Development Goals, this current constellation of frameworks keeps companies reporting and capital markets watching ESG impacts and outcomes. As peers, competitors, and partners in commerce, and as citizens and neighbors in society, we value this important information from around the world and can leverage it for ongoing | --- | --- | --- | --- | --- | --- | |----------------------------- ...

KPM 毕雪威 毕马威中国 领先不动产科技50 2024新质实践案例 未来行业50 Future Sector 50 不动产科技 Prop Tech Kpmg.com/cn | --- | --- | |-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------ ...

Investment Rating - The report indicates a strong positive outlook for AI in finance, with significant adoption and expected growth in usage across various financial functions [6][29]. Core Insights - AI is transforming finance by enhancing efficiency, accuracy, and decision-making capabilities, with 71% of companies currently using AI in finance [28][29]. - The report highlights a clear divide in AI adoption between leaders and other companies, with leaders significantly outperforming in AI usage and ROI [49][74]. - The use of generative AI is gaining traction, with leaders expecting to widely adopt it in financial reporting within three years [103][104]. Research Background - KPMG conducted a survey of 2,900 companies across 23 developed and emerging markets to assess AI usage in finance, expanding from an earlier study of 1,800 companies [8][21]. - The research aims to understand global trends in AI adoption, focusing on various financial areas including accounting, risk management, and tax operations [8][21]. AI Maturity Framework - The AI maturity framework categorizes companies into three groups: 24% leaders, 58% implementers, and 18% beginners, based on their progress in AI usage [14][19]. - Leaders are more likely to have advanced AI capabilities and are investing significantly in AI technologies compared to others [58][62]. Transforming Finance through AI - AI is being utilized across all areas of finance, with accounting and financial planning leading in adoption rates [30][31]. - Companies report benefits such as improved data accuracy, faster decision-making, and reduced costs due to AI implementation [28][29]. How AI Leaders Drive ROI - AI leaders report a higher ROI from AI investments, with 57% stating that their ROI exceeds expectations compared to 25% of beginners [74][75]. - Leaders are more likely to use AI for innovative applications, such as merging AI with blockchain for secure transactions [50][51]. Overcoming Barriers to AI Usage - Common barriers to AI adoption include data security vulnerabilities, lack of skilled personnel, and high implementation costs [81][84]. - Leaders are more proactive in addressing these challenges through investment in training and change management [92][93]. Shifts in Financial Reporting - The report notes significant advancements in AI usage for financial reporting, particularly in countries like Canada, Australia, and Japan [97][98]. - Generative AI is becoming increasingly important in financial reporting, with expectations for widespread adoption in the near future [103][104].

| --- | --- | --- | --- | --- | |-----------------------------|-------------------|-------|---------------------------------|-------| | KPMG 毕马威 | | | | | | | | | 毕马威中国第七届 领先汽车科技50 | | | | | | | | | 未来行业50 Future Sector 50 | 汽车科技 Autotech | | | | | | | | | | | kpmg.com/cn | | | | | 01 05 02 13 03 18 04 96 附件一 政策法规更新 附件二 术语缩写汇编 附件三 毕马威汽车行业洞察 附件四 毕马威中国汽车科技合伙人团队 关于毕马威 联系我们 © 2024年马威华振会计师事务所 (特殊普通合(0)—中国合伙制会计师事务所及毕马威企业咨询(中国)·有限公司—中国有限责任公司，均是与毕马威国际有限公司(英国私营担保有限公 司)相关联的独立成员所全球组织中的成员。版权所有，不得转载。 / La Har 1999 � 202 ...

KPMG 毕马威 2024年毕马威保险业 首席执行官展望 毕马威 创·见不同 毕马威国际 kpmg.com/CEOoutlook 目录 | --- | --- | --- | --- | --- | |----------------------------|-------------------------------|-------------|-------------------------------|-------------------------------------------| | | | | | | | 03 | 05 | 06 | 07 | 09 | | 引言 | 概要 | 主要发现 | 在不确定的经济环境 中推动增长 | 通过生成式人工智能和 数字化转型为企业赋能 | | | | | | | | 12 吸引人才和重塑 员工队伍 | 14 拥抱ESG以实现 可衡量的效益 | 16 主要建议 | 17 毕马威可提供的 专业服务 | 18 方法论 | 19 联系我们 引言 方法论 毕马威可 提供的专业服务 主要建议 拥抱ESG以实现可 衡量的效益 吸引人才和重塑 员工队伍 通过生成式人工 ...