Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization

The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting＇s value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data

Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Three Subjects and Seven Duties Model:Empowering Informatization Teaching Ability of Pre-Service Teachers

By constructing a model,this study seeks to provide suggestions for strengthening pre-service teachers’informatization teaching ability.It aims to answer the following research questions:(1)What do the pre-service teachers know about informatization instruction?What is their level of informatization teaching ability?(2)What factors influence pre-service teachers’ability to deliver informatization instruction?How to overcome the obstacles?The inquiry focuses on the theoretical exploration of informatization teaching ability,questionnaire,and interview analysis on the current condition and improvement of pre-service teachers’informatization teaching ability.The data from the questionnaire and interview of the pre-service teachers were evaluated from three dimensions:awareness and attitude towards informatization teaching,knowledge of informatization teaching,and the ability to apply informatization teaching skills innovatively and comprehensively.The 3S-7D(Three Subjects and Seven Duties)model consisting of three subjects and the seven duties that go with them is established.The three subjects include pre-service teachers,teacher educators,and higher education schools.The seven duties involve pre-service teachers demonstrating learning motivation,cross-discipline thinking,and information and communications technology mastery;teacher educators actively constructing informatization teaching practice and formative assessment;and higher education schools providing adequate hardware and software equipment while offering cooperative opportunities with primary and junior schools through institutionalization.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

The Influencing Factors and Improvement Paths of Applied Talent Training Mode under the Digital Informatization

This study takes the human resource management major of Guangzhou Institute of Science and Technology as an example to discuss the factors influencing the applied talent training mode and improvement paths under digital informatization.The research points out that digital informatization poses new challenges and opportunities to higher education and requires the applied talent training mode to practice and innovate.This study identified five key influencing factors of the applied talent training mode under digital informatization:curriculum setting,teaching methods,faculty structure,practical teaching,and student training.This research presents the improvement paths,including optimizing curriculum settings,innovating teaching methods,adjusting teacher structure,improving practical teaching,and creating student training.Implementing these paths will help students master the latest knowledge and skills of digital informatization,improve their practical ability and innovative thinking to meet the social demand for human resource management professionals,and promote the development of higher education system.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.

Analysis of Internal Control Management Problems in Hospital Finance and Accounting

This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.

顺应信息化时代探讨中医药研究生科研能力培养模式

具有较强科研能力的中医药研究生是中医药文化、中医药继承创新的有力保障。过去几年,中医药研究生教育因疫情长期开展线上教学的经历提示,利用“信息化”背景下的优秀资源,多途径培养科研能力优秀的研究生是时代的需求,更是各中医类高校需面对的挑战。文章在信息化技术支撑下,立足于理论学习,重视科研项目和科研平台的培养作用,探索当代中医药研究生科研能力培养的新模式,旨在使中医药研究生科研能力培养顺应时代发展并更具科学性,形成行之有效的培养创新能力的方法与途径。

数字经济背景下高校大数据与会计专业课程思政建设研究

在数字经济背景下,企业正面临着数字化转型,大数据与会计专业课程思政建设也需与时俱进。伴随新质生产力的发展,企业对财会人才的需求逐渐由核算向管理型转变,企业对财会人才的综合素养,也提出了更高的要求。本文将针对目前高校大数据与会计专业课程思政建设中存在的对课程思政的认识与重视不够、思政元素挖掘与建设不深、思政元素融入与实践性不强等问题,提出以立德树人为根本任务,构建“一模式、三聚焦、三协同”的“一三三”思政育人体系,并探讨对应的建设保障机制,以期更好地推进数字经济背景下大数据与会计专业课程思政建设与发展。

Research on the Informatization Technology of Rural Residential Land Cadastral Data

Using innovative information means to form the digital management sys- tem of rural residential land is the key point to solve the difficult and hot issues in rural residential land management. In view of the diversity, large quantity, and preservation with paper of rural residential land data, a new method for automatic cutting and classification of digital images based on the image data source and us- ing the image processing algorithm and Python programming was proposed in order to achieve rapid and accurate collection and digital storage of rural residential land cadastral data. Using this method, digital image automatic cutting and classification were realized, and the efficiency and accuracy of this method was validated by comparing with the non-support free shooting method and manual image process- ing. The experimental results showed that the efficiency of the data acquisition of the fixed shooting method was 4.24 times of that of the non-support free shooting method with the accuracy rate increasing by 7.1%, and the efficiency of automatic image processing was 35 times of that of manual processing. Based on rapid and accuracy data acquisition, this method realized the automatic processing of digital images, which provided a reference for the research of informatization technology of the whole rural residential land data and has the value of popularization and appli- cation.

住院药品全流程追踪服务平台的构建与运用

目的解决住院药品物流信息孤岛问题,实现全院药品物流信息实时监控,降低人力和时间成本。方法利用医院信息系统(HIS)和条形码扫码技术记录,采用问卷调查法,以临床科室满意度、接听咨询电话数作为研究对象,从电话咨询药物流通数维度和临床科室满意度对住院药品全流程追踪服务平台进行评价。结果通过使用住院药品全流程追踪服务平台,药师和临床科室可以更加直观地掌握药品物流信息,在住院药品全流程追踪服务平台投入使用后1周电话咨询药房和静脉药物调配中心药品物流信息电话数显著下降;科室的满意度提高40.35%。结论住院药品全流程追踪服务平台显著提升了药学信息化水平,提高了临床科室的满意度。

基于审方中心信息化和药师同质化促进门急诊处方合理性的效果分析

目的探讨审方中心信息化和药师同质化对提高门急诊处方合理性的效果。方法基于合理用药管理系统的系统规则和人工设置的自定义规则,经过信息化和流程规范化管理,比较审方中心成立前(2023年2—7月)和成立后(2023年8月—2024年1月),药师审方质量、效率同质化和处方合理率的变化情况。结果与审方中心成立前比较,审方中心成立后审方药师审核通过率显著提高(P<0.05),平均耗时均延长(P<0.01):平均耗时、通过平均耗时和打回平均耗时分别由(4.50±0.58)、(4.50±0.58)、(4.75±0.96)s延长至(11.67±1.03)、(8.50±0.55)和(13.17±0.98)s。门急诊处方不合理率由2023年8月6.27%逐月下降至2024年1月0.93%(P<0.01)。审方中心成立以来干预系统规则数和门急诊处方不合理率具有显著相关性(P=0.0044)。结论利用审方中心平台,成立专职审方药师和信息药师团队,通过信息化和规范化管理流程,可助力提升审方质量与效率,提高处方合格率,提高医院管理水平和医疗质量。

生态系统生产总值(GEP)核算研究——以四川省若尔盖县为例

对于某一区域生态系统生产总值(GEP)的核算能够把生态产品与服务的功能量转化为经济价值量,从而计算出该区域生态产品与服务的总价值。GEP值的大小能够体现出区域生态系统对于人类福祉和经济发展所做出的贡献。若尔盖县生态产品种类丰富,生态产品价值巨大,生态产品价值实现意义重大。经核算,2020年若尔盖县GEP总量为4 440.21亿元,远超同年该地区的GDP(30.08亿元),如果将若尔盖县GEP与GDP合并作为衡量当地高质量发展的标准,可以更加凸显若尔盖县的生态地位和生态价值。

A Comparative Study of Agricultural Informatization for China and Beyond

[Objective] The aim was to discuss the classification of agricultural informatization in some developed countries, and conclude the revelation to Chinese agricultural informatization. [Method] The research was made by comparison, according to the development impetus. [Result] The results show that foreign agricultural informatization is mainly divided into three categories： the first category is the government leading; the second category is the industry self-help; the third category is typical demonstration. Since the reform and opening, Chinese agricultural informatization has made considerable achievements. [Conclusion] The agricultural informatization is significant to promote the update of the traditional agriculture, and it is also essential to Chinese agricultural sustainability.

“互联网+”背景下《Management Accounting》(管理会计)混合式教学改革探讨

信息技术的高速发展以及智能移动设备的普及,使得'互联网+教育'模式得到当今高等教育教学部门大力倡导和青睐。本文针对传统管理会计教学存在的问题,以提高学生主观能动性、为教学出发点,探讨'优慕课'、网络教学资源平台的混合互动式教学模式改革,有效提升《Management Accounting》(管理会计)的教学水平,构建'教师主导型'与'学生主体型'相结合的'互联网+'混合式教学理念,提高会计专业人才培养质量。

高速公路建设期碳排放量化分析及特性研究

将高速公路建设过程划分为材料生产、材料运输和施工3个阶段,利用碳排放因子法构建高速公路建设期各个阶段的碳排放核算模型,以秦唐高速公路为研究对象进行定量分析,并提出高速公路建设期碳减排建议。计算结果表明:秦唐高速公路建设期总碳排放量为43.72万t,碳排放强度为1.58万t/km,各阶段碳排放占比分别为91.51%,7.81%和0.68%;材料生产阶段碳排放量最高为40.00万t,碳排放强度为1.44万t/km,其中水泥和钢材的生产加工为高速公路材料生产阶段碳排放的关键;在所有单位工程中,超过80%的碳排放来自交叉工程、桥涵工程和路基工程,其中交叉工程碳排放量最大,占总工程的36.84%。

Research of Informatization Demands of New Countryside in Poyang Lake Ecological Economic Zone and Related Countermeasures

[Objective] The aim was to survey and analyze informatization demand in new countryside in Poyang Lake Ecological Economic Zone and to propose counter- measures, [Method] A questionnaire was made among farmers on informatization de- mands in different regions in Poyang Lake Ecological Economic Zone and the re- sults were analyzed to propose countermeasures promoting informatization. [Result] With strengthening of information awareness, information demands in rural areas in Poyang Lake Ecological Economic Zone change as follows： Information demand car- rier changes from traditional media to modern media; demand on information content changes from one-way to diversified one; demand of information service changes from one-way transmission to interaction and exchange. However, some problems still exist in informatization process, such as poor infrastructure, dispersed information resources, higher information expense and shortage of information-based talents. Hence, the countermeasures were proposed, as follows： Rational security systems should be established; financing should be as diversified as possible; informatization infrastructure should be reinforced; agricultural economic information and informatiza- tion service system should be established. [Conclusion] The research lays foundation for construction of informatization in new countryside in Poyang Lake Ecological Economic Zone.