期刊文献+
共找到7,963篇文章
< 1 2 250 >
每页显示 20 50 100
Research on Mixed Ownership Reform of State-Owned Enterprises from the Perspective of Marxist Political Economy
1
作者 Honghong Lu 《Proceedings of Business and Economic Studies》 2024年第5期61-67,共7页
Under China’s socialist system,state-owned enterprises are key forces driving the economic trajectory and providing strong momentum.These enterprises not only bear the crucial responsibility of advancing the process ... Under China’s socialist system,state-owned enterprises are key forces driving the economic trajectory and providing strong momentum.These enterprises not only bear the crucial responsibility of advancing the process of national modernization but also serve as the core of the national economic lifeline through their irreplaceable status and function amidst changing times.In the new era,with the advent of the technological revolution and the wave of globalization,state-owned enterprises face unprecedented opportunities and challenges.As a significant aspect of state-owned enterprise reform,the mixed ownership reform is not only a transformation in the structure of enterprise ownership but also a reflection of China’s broader,comprehensive reform efforts.By deeply advancing this reform,it will help optimize the allocation of state-owned assets and significantly boost technological and management innovation within state-owned enterprises,ensuring their competitiveness in the intense market environment.Therefore,this paper will conduct an in-depth analysis of the mixed ownership reform of state-owned enterprises from the perspective of Marxist political economy. 展开更多
关键词 Marxist political economy State-owned enterprise reform Mixed ownership
下载PDF
Survey and Prospect for Applying Knowledge Graph in Enterprise Risk Management
2
作者 Pengjun Li Qixin Zhao +3 位作者 Yingmin Liu Chao Zhong Jinlong Wang Zhihan Lyu 《Computers, Materials & Continua》 SCIE EI 2024年第3期3825-3865,共41页
Enterprise risk management holds significant importance in fostering sustainable growth of businesses and in serving as a critical element for regulatory bodies to uphold market order.Amidst the challenges posed by in... Enterprise risk management holds significant importance in fostering sustainable growth of businesses and in serving as a critical element for regulatory bodies to uphold market order.Amidst the challenges posed by intricate and unpredictable risk factors,knowledge graph technology is effectively driving risk management,leveraging its ability to associate and infer knowledge from diverse sources.This review aims to comprehensively summarize the construction techniques of enterprise risk knowledge graphs and their prominent applications across various business scenarios.Firstly,employing bibliometric methods,the aim is to uncover the developmental trends and current research hotspots within the domain of enterprise risk knowledge graphs.In the succeeding section,systematically delineate the technical methods for knowledge extraction and fusion in the standardized construction process of enterprise risk knowledge graphs.Objectively comparing and summarizing the strengths and weaknesses of each method,we provide recommendations for addressing the existing challenges in the construction process.Subsequently,categorizing the applied research of enterprise risk knowledge graphs based on research hotspots and risk category standards,and furnishing a detailed exposition on the applicability of technical routes and methods.Finally,the future research directions that still need to be explored in enterprise risk knowledge graphs were discussed,and relevant improvement suggestions were proposed.Practitioners and researchers can gain insights into the construction of technical theories and practical guidance of enterprise risk knowledge graphs based on this foundation. 展开更多
关键词 Knowledge graph enterprise risk risk identification risk management review
下载PDF
Internal Control Management and Risk Prevention Measures of State-Owned Enterprises
3
作者 Bing Liu 《Journal of Electronic Research and Application》 2024年第3期1-6,共6页
As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an... As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development. 展开更多
关键词 State-owned enterprises Internal control management risk prevention
下载PDF
Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period
4
作者 Liangliang Wu 《Proceedings of Business and Economic Studies》 2024年第5期138-144,共7页
The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of... The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention. 展开更多
关键词 Construction enterprises VAT retained tax credit refunds Planning risk prevention
下载PDF
Prioritizing real estate enterprises based on credit risk assessment:an integrated multi‑criteria group decision support framework 被引量:1
5
作者 Zhen‑Song Chen Jia Zhou +5 位作者 Chen‑Ye Zhu Zhu‑Jun Wang Sheng‑Hua Xiong Rosa M.Rodríguez Luis Martínez Mirosław J.Skibniewski 《Financial Innovation》 2023年第1期2939-2991,共53页
Credit risk assessment involves conducting a fair review and evaluation of an assessed subject’s solvency and creditworthiness.In the context of real estate enterprises,credit risk assessment provides a basis for ban... Credit risk assessment involves conducting a fair review and evaluation of an assessed subject’s solvency and creditworthiness.In the context of real estate enterprises,credit risk assessment provides a basis for banks and other financial institutions to choose suitable investment objects.Additionally,it encourages real estate enterprises to abide by market norms and provide reliable information for the standardized management of the real estate industry.However,Chinese real estate companies are hesitant to disclose their actual operating data due to privacy concerns,making subjective evalu-ation approaches inevitable,occupying important roles in accomplishing Chinese real estate enterprise credit risk assessment tasks.To improve the normative and reliability of credit risk assessment for Chinese real estate enterprises,this study proposes an integrated multi-criteria group decision-making approach.First,a credit risk assessment index for Chinese real estate enterprises is established.Then,the proposed framework combines proportional hesitant fuzzy linguistic term sets and preference ranking organization method for enrichment evaluation II methods.This approach is suitable for processing large amounts of data with high uncertainty,which is often the case in credit risk assessment tasks of Chinese real estate enterprises involving massive subjec-tive evaluation information.Finally,the proposed model is validated through a case study accompanied by sensitivity and comparative analyses to verify its rationality and feasibility.This study contributes to the research on credit assessment for Chinese real estate enterprises and provides a revised paradigm for real estate enterprise credit risk assessment. 展开更多
关键词 Real estate enterprise Credit risk assessment PROMETHEE II Best–worst method Proportional hesitant fuzzy linguistic term sets
下载PDF
Analysis of International Cooperation Management Strategies of Enterprises under the Background of the“Belt and Road”
6
作者 Nan Hua 《Proceedings of Business and Economic Studies》 2024年第4期238-243,共6页
With the deepening of the“Belt and Road”initiative,Chinese enterprises are facing unprecedented opportunities and challenges for international cooperation.This paper mainly analyzes the current situation,existing pr... With the deepening of the“Belt and Road”initiative,Chinese enterprises are facing unprecedented opportunities and challenges for international cooperation.This paper mainly analyzes the current situation,existing problems,and coping strategies of enterprise international cooperation management in the context of the“Belt and Road”.This article expounds on the importance of the“Belt and Road”initiative for international cooperation of enterprises and analyzes the key links of international cooperation management of enterprises from the aspects of internationalization strategy,cross-cultural management,risk prevention and control,and resource integration.Finally,combined with the case,this paper puts forward the management strategies and suggestions that enterprises should adopt in international cooperation,to provide a useful reference for Chinese enterprises in international cooperation in the construction of the“Belt and Road.” 展开更多
关键词 Belt and Road International cooperation among enterprises Management strategy Cross-cultural management risk prevention and control
下载PDF
Research on Influencing Factors and Countermeasures of Risk Control of State-Owned Enterprises under the Background of Big Data
7
作者 Fengyan Wang Ziyu Hou +1 位作者 Ronaldo Juanatas Jasmin Niguidula 《Proceedings of Business and Economic Studies》 2023年第6期128-133,共6页
This study explores the risk control and response strategies of state-owned enterprises in the context of big data.Global economic uncertainty poses new challenges to state-owned enterprises,necessitating innovative r... This study explores the risk control and response strategies of state-owned enterprises in the context of big data.Global economic uncertainty poses new challenges to state-owned enterprises,necessitating innovative risk management approaches.This article proposes response strategies from four key aspects:establishing a proactive risk management culture,building a foundation in technology and data,conducting big data-driven risk analysis,and implementing predictive analysis and real-time monitoring.State-owned enterprises can foster a proactive risk management culture by cultivating employee risk awareness,demonstrating leadership,and establishing transparency and open communication.Additionally,data integration and analysis,leveraging the latest technology,are crucial factors that can help companies better identify risks and opportunities. 展开更多
关键词 State-owned enterprises risk management Big data risk control
下载PDF
NO POLITICAL RESTRICTION ON OVERSEAS-LISTED CHINESE ENTERPRISES BEING LISTED IN CHINA
8
《China's Foreign Trade》 2002年第3期24-24,共1页
关键词 NO political RESTRICTION ON OVERSEAS-LISTED CHINESE enterpriseS BEING LISTED IN CHINA
下载PDF
Time-varying impact of political risk on copper prices 被引量:3
9
作者 Jing TANG Jian-bai HUANG +1 位作者 Hong-wei ZHANG Yu-mei LUO 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2021年第8期2532-2544,共13页
Using the International Country Risk Guide(ICRG)index to represent countries’political risk,the time-varying effect of political risk on copper prices was examined based on the time-varying parameter structural vecto... Using the International Country Risk Guide(ICRG)index to represent countries’political risk,the time-varying effect of political risk on copper prices was examined based on the time-varying parameter structural vector autoregression with stochastic volatility(TVP-SVAR-SV)model.The empirical results show that the impact of political risk on copper prices is time-varying and has tended to increase gradually in recent years.There are significant country-level differences in the impact of political risk on copper prices.Political risk has a stronger and longer-lasting impact on copper prices in exporting countries.In terms of risk sources,external and internal conflicts contribute most to international copper price fluctuations in the sample period.The impact of political risk on copper prices reaches an extreme level during the international financial crisis,the European debt crisis,and the election of Donald Trump. 展开更多
关键词 political risk copper prices time-varying impact TVP-SVAR-SV model
下载PDF
Assessment of and Countermeasures against International Political Risk for Chinese Oil Companies 被引量:1
10
作者 Ma Hong Sun Zhu 《Petroleum Science》 SCIE CAS CSCD 2006年第4期78-81,共4页
Considering the circumstances of Chinese oil companies and the latest development of international politics and world oil situation, this paper analyzes the implication and main factors of international political risk... Considering the circumstances of Chinese oil companies and the latest development of international politics and world oil situation, this paper analyzes the implication and main factors of international political risk for Chinese oil companies, and presents the principles, mode and scoring method for the assessment of international political risk. Strategies and suggestions to manage international political risk in their overseas business are provided for Chinese oil companies. 展开更多
关键词 Chinese oil company international political risk political risk assessment STRATEGY
下载PDF
颅内动脉粥样硬化性狭窄Enterprise支架置入术后支架内再狭窄的危险因素分析 被引量:2
11
作者 王圣杰 刘俊中 +7 位作者 尹帅领 郭广涛 毛立武 周游 孟飞龙 谢晓晓 张卓 王天玉 《中国临床神经外科杂志》 2023年第1期5-7,56,共4页
目的探讨颅内动脉粥样硬化性狭窄(ICAS)Enterprise支架置入术后支架内再狭窄(ISR)的危险因素。方法回顾性分析2019年1月至2021年12月接受Enterprise支架置入术治疗的178例ICAS的临床资料。结果术后随访3~14个月,平均8.1个月,178例DSA随... 目的探讨颅内动脉粥样硬化性狭窄(ICAS)Enterprise支架置入术后支架内再狭窄(ISR)的危险因素。方法回顾性分析2019年1月至2021年12月接受Enterprise支架置入术治疗的178例ICAS的临床资料。结果术后随访3~14个月,平均8.1个月,178例DSA随访显示,29例发生ISR,发生率为16.29%。多因素logistic回归分析显示,Mori分型、斑块钙化程度、残余狭窄、病变部位、mTICI分级、术中夹层是ISR的独立危险因素(P<0.05)。结论ICAS病人Enterprise支架置入术后发生ISR的危险因素众多,临床上,应充分评估ISR的危险因素并且积极采取措施控制风险因素,从而降低ISR的发生率。 展开更多
关键词 颅内动脉粥样硬化性狭窄 支架置入术 enterprise支架 支架内再狭窄 危险因素
下载PDF
Exchange Rate Risk, Political Environment and Chinese Outward FDI in Emerging Economies: A Panel Data Analysis 被引量:5
12
作者 Chong Li Haiyue Liu Ying Jiang 《Economics World》 2015年第3期145-155,共11页
This study attempts to investigate the effect of financial and political risk on Chinese outward FDI activities in 56 emerging economies for a period from 2003 to 2013. Exchange rate is taken as a main indicator of fi... This study attempts to investigate the effect of financial and political risk on Chinese outward FDI activities in 56 emerging economies for a period from 2003 to 2013. Exchange rate is taken as a main indicator of financial risks and political risks are evaluated using ICRG (International Country Risk Guide) index. Generalized method of moments with panel data of Chinese outward FDI (foreign direct investment) in new emerging economies is used to find how Chinese finns intend to invest abroad with respect to exchange rate level, volatility, and expectation. The major findings show that RMB appreciation proved to have a positive effect on Chinese outward FDI in emerging economies. But Chinese OFDI (outward foreign direct investment) seems not to respond to exchange rate volatility. The expectation of RMB's appreciation has positive effect on Chinese OFDI in emerging economies. Results also show that more political risk leads to more Chinese OFDI in emerging economies. 展开更多
关键词 FDI (foreign direct investment) exchange rate political risk emerging economies
下载PDF
Study of Strategic Management Oriented Enterprise Internal Control
13
作者 Hang JI Junxiao WANG +3 位作者 Fei YAN Mengyao LI Shuaidi DU Wentai BI 《Asian Agricultural Research》 2023年第4期5-9,共5页
Strategic management oriented enterprise internal control is an inevitable choice after the enterprise develops to a certain scale,and it is also an important starting point for enterprises to adjust their own strateg... Strategic management oriented enterprise internal control is an inevitable choice after the enterprise develops to a certain scale,and it is also an important starting point for enterprises to adjust their own strategic layout and resource allocation.With the continuous expansion of the scope of internal control supervision,the traditional mode of internal control supervision has become more and more restricted.In view of this,the present study started from the necessity of internal control supervision from the overall and top-level perspectives,and analyzed the current problems in the internal control of enterprises from the perspective of strategic management.The problems include the lack of methods and tools of strategic management,insufficient awareness of strategic risk management,insufficient expansion of internal control objects,insufficient prior intervention in internal control supervision,etc.Finally,it came up with the idea of constructing strategic enterprise internal control,in order to provide an effective reference for the study of enterprise internal control. 展开更多
关键词 Internal control Strategic management enterprise governance risk management
下载PDF
The Effect of the 2007/2008 Financial Crisis on Enterprise Risk Management Disclosure of Top US Banks 被引量:2
14
作者 Daniel Zeghal Meriem El Aoun 《Journal of Modern Accounting and Auditing》 2016年第1期28-51,共24页
We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Usin... We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis. 展开更多
关键词 enterprise risk management (ERM) financial crisis risk disclosure content analysis US banks
下载PDF
Risk-evaluation of Hi-tech Enterprise in the Process of Approaching Global Market
15
作者 Xiang Laisheng1, Guo Yajun1, Li Zhanfang2 1. School of Management, Northeastern University, Shenyang Liaoning 110004, China 2. Development Research Center of Liaoning People’s Government, Shenyang Liaoning 110032, China 《Chinese Journal of Population,Resources and Environment》 北大核心 2007年第2期49-52,共4页
In the high technology industry, small and medium sized technology enterprises (SMSTEs) play a pivotal role in advancing the whole industry. To achieve sustainable development, they need to extend their scope of busin... In the high technology industry, small and medium sized technology enterprises (SMSTEs) play a pivotal role in advancing the whole industry. To achieve sustainable development, they need to extend their scope of business activities beyond a national view and exploit international market actively to meet international competitions that increase quickly in the form of allocating resources within the scope of the world. However, the SMSTEs are also facing risks associated with themselves during the process of exploiting international market owing to their own restrictions, so what they should do is to consider risk evaluations in exploiting the international market. 展开更多
关键词 international market exploiting small-and-medium sized technology enterprise risk evaluation
下载PDF
Risk Control Strategies for Loan of Commercial Banks to Small Agricultural Enterprises
16
作者 Yu LIU Rui ZHAO 《Asian Agricultural Research》 2019年第2期19-25,共7页
In recent years,the deepening of reform has provided larger development space for small agricultural enterprises. Besides,with flexible operation mechanism and sensitive market perception,small agricultural enterprise... In recent years,the deepening of reform has provided larger development space for small agricultural enterprises. Besides,with flexible operation mechanism and sensitive market perception,small agricultural enterprises have also enriched the reform achievements,improved the market structure and promoted economic development. Therefore,attaching great importance to small agricultural enterprises and supporting their healthy development have become the key tasks of each country. However,at the current stage,small agricultural enterprises in China are facing tremendous survival pressure. Because their capital is limited,the capital turnover is difficult. In this situation,financing has become an important means for small agricultural enterprises to revitalize the capital chain,expand the scale,and ensure normal operation.Compared with large and medium sized enterprises,small agricultural enterprises are small in size,imperfect in operation system,and weak in the ability of coping with market risks. Thus,commercial banks take on more risks when lending to small agricultural enterprises. To cater to state policies,commercial banks have to lend to small agricultural enterprises. In this process,it is particularly important for commercial banks to control risks. Taking some commercial banks in Xiangyang City of Hubei Province as an example,this paper analyzed the loan contracts provided by commercial banks for small agricultural enterprises and the investigation of financial status and credit status of loans before and after lending. It is found that commercial banks seldom check the financial statements when checking the operation status of small agricultural enterprises. They just check electricity fees,water fees,and wages,which are real-time and provided by the authority to accurately grasp the operation conditions. It has also been found that commercial banks will ensure that enterprises can possess the capital flow to reduce loan risks through requiring enterprises to set up fund withdraw accounts,and taking accounts receivable of enterprises as pledges. 展开更多
关键词 SMALL AGRICULTURAL enterpriseS CREDIT risk control
下载PDF
Model, Methodology, and Forecast: Expert Data in Assessing Political Risk in Malaysia
17
作者 Llewellyn D. Howell 《International Relations and Diplomacy》 2015年第4期229-264,共36页
This study is about Malaysia's investment environment. I've undertaken its writing in part as a reflection on my own involvement with Malaysia over more than halfa century (from Malaya in 1963). The study also bri... This study is about Malaysia's investment environment. I've undertaken its writing in part as a reflection on my own involvement with Malaysia over more than halfa century (from Malaya in 1963). The study also brings to bear a structure for analysis drawn from the field of political risk analysis. I have been involved with formal (corporate) political risk assessment since 1979 and bring that experience into the discussion that follows. I have published extensively on both Malaysia and political risk. Some of these publications are cited below. Political risk assessment depends on experts on the countries that they examine. 1 don't usually refer to myself as an "expert" but rather as a specialist. However, the common reference in political risk studies is to data generated by experts. In the paper below I discuss the nature of political risk assessment, Malaysia, my own credentials that have gotten me into the political risk business, and three political risk assessment methodologies, with the results for Malaysia for each. I give emphasis to the assessment that I have done using the Economist method, for reasons that I provide below. I was able to incorporate interviews of 35 professional subjects in Malaysia in February 2014 in which they were each able to rate Malaysia using the Economist method. They were drawn from government, business, journalism, and academe. I think the results are interesting, at least. 展开更多
关键词 MALAYSIA political risk expert data ISLAM politICS race ETHNICITY
下载PDF
Corporate Governance, Enterprise Risk Management, and Inter-temporal Risk Transfer
18
作者 Antonio Renzi Gianluca Vagnani 《Journal of Modern Accounting and Auditing》 2020年第3期105-116,共12页
This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smooth... This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smoothing.Corporate governance is conceived as a set of rules according to which a firm is managed and governed by its top managers.Extant literature on corporate governance has pointed out the benefits of the adoption,at a firm level,of a comprehensive enterprise risk management process.We note that,although such an adoption favors the smoothing of a firm’s income,in smoothing the income a firm,it also gives rise to an inter-temporal transfer of risk from the firm itself to its stakeholders,specifically to suppliers and employees.Such transfer of risk depends on the strength of a firm contractual power and on the structural relationships established by a firm with its stakeholders.We therefore argue that larger-sized organizations affiliated with a business group are likely to smooth income to a greater extent than smaller-sized organizations unaffiliated with a business group.The paper also offers some discussions of the findings and points out some important issues to be addressed in future studies. 展开更多
关键词 enterprise risk management CORPORATE GOVERNANCE risk transfer net operating INCOME SMOOTHING
下载PDF
Interval programming model for risk-based partner selection of virtual enterprise
19
作者 CAO Hong-yi 《Chinese Business Review》 2007年第3期34-40,54,共8页
The problem of risk-based partner selection of virtual enterprise is investigated. By choosing optimal partner for each project task, the project risk is minimized. The risk parameters are expressed in the form of int... The problem of risk-based partner selection of virtual enterprise is investigated. By choosing optimal partner for each project task, the project risk is minimized. The risk parameters are expressed in the form of interval numbers when the precise values are difficult to obtain, and the model is formulated into a 0-1 nonlinear programming with interval coefficients in its objective function. In order to solve the problem, the definition of order relation between interval numbers is given, and the original model is converted into an equivalent crisp bi-objective programming model. Because of the highly constrained nature and multiple objective of the model, a genetic algorithm is proposed to find the set of Pareto or near Pareto optimal solutions. The approach is demonstrated by some numerical examples, and the result shows that the suggested approach has high efficiency and the model has potential to practical applications. 展开更多
关键词 risk analysis partner selection genetic algorithm virtual enterprise
下载PDF
Research on Risk Management Strategy of Shipping Enterprise
20
作者 Qian Kun Duan Gui-jun Peng-fei Zhang 《Journal of Shipping and Ocean Engineering》 2015年第2期75-79,共5页
Risk management is to identify and assess risk in the process of shipping enterprise operation, then to make resolution to solve the risk, it is very important to the survival and development of shipping enterprises. ... Risk management is to identify and assess risk in the process of shipping enterprise operation, then to make resolution to solve the risk, it is very important to the survival and development of shipping enterprises. In this paper, it analyzes the characteristics of shipping enterprise risk, and puts forward countermeasures and suggestions to improve the shipping enterprise risk management. 展开更多
关键词 shipping enterprise risk shipping market risk management.
下载PDF
上一页 1 2 250 下一页 到第
使用帮助 返回顶部