Research on the Problems and Countermeasures of Monetary Capital Internal Control in Small and Medium-Sized Enterprises

Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth,fostering employment,and enhancing people’s livelihoods.However,despite their significant and extensive organizational structures,only a fraction of these companies have established internal control systems,and even fewer possess robust ones.Building upon this premise and considering the prevailing circumstances of SMEs,this paper undertakes an empirical analysis of monetary fund management within this sector.It delves into the operational intricacies,exploring how monetary funds should be effectively implemented to ensure their safety and integrity.Furthermore,it proposes viable strategies to enhance the circulation efficiency of monetary funds,thereby maximizing benefits for enterprises.Addressing these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management.

Internal Control Management and Risk Prevention Measures of State-Owned Enterprises

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.

Internal phase control of fiber laser array based on photodetector array

Coherent beam combining(CBC) of fiber laser array is a promising technique to realize high output power while maintaining near diffraction-limited beam quality. To implement CBC, an appropriate phase control feedback structure should be established to realize phase-locking. In this paper, an innovative internal active phase control CBC fiber laser array based on photodetector array is proposed. The dynamic phase noises of the laser amplifiers are compensated before being emitted into free space. And the static phase difference compensation of emitting laser array is realized by interference measurement based on photodetector array. The principle of the technique is illustrated and corresponding simulations are carried out, and a CBC system with four laser channels is built to verify the technique. When the phase controllers are turned on, the phase deviation of the laser array is less than λ/20, and ~ 95% fringe contrast of the irradiation distribution is obtained. The technique proposed in this paper could provide a reference for the system design of a massive high-power CBC system.

A Study on the Internal Control and Countermeasures of Fixed Assets in Private Universities:A Case Study of N College

Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.

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.

Analysis of International Cooperation Management Strategies of Enterprises under the Background of the“Belt and Road”

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.”

Research on constraints of internal controls in Chinese enterprises

From the practice of Chinese enterprises, the paper discusses three constraint conditions of China＇s internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises＇ internal controls level.

Problems and Measures in Internal Control and Risk Management of Drug Research and Development Enterprises

The internal control and risk managementof drug research and development enterprises directlyaffects the survival and development of enterprises.With the development of information technologyand the integration with the global economy,pharmaceutical companies are able to achieve moreachievements in development while facing increasingcompetitive pressures. Finance is a pivotal spine of acompany’s development. If the internal control andrisk management of a company are not complete andcomprehensive, the enterprise will inevitably turn intoa crisis. Therefore, it is necessary to strengthen theanalysis of the problems in the internal control andrisk management of drug research and developmententerprises, and propose corresponding solutions.

On Improving the Internal Control System of Enterprises

As a self-adjusted and self-constrained inherent mechanism, the Internal Control plays a extremely important role in the operation and management of enterprise. It＇s setting-up and putting into practice concerns the success or failure of the business directly. The author proposes some views from government, social intermediary organizes and enterprise three respects to improve Internal Control of the enterprise.

Problems and Countermeasures of Internal Control Management in High-tech Enterprises

The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.

Study of Strategic Management Oriented Enterprise Internal Control

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.

Enterprise Internal Control Based on Risk Management with Moutai Group as an Example

Focusing on the two themes of"internal control"and"risk management",this paper makes an in-depth analysis of the current situation of risk management and internal control of Moutai Group.It analyzes the current situation of risk management and internal control of Moutai Group.It is found that the risk management of Moutai Group is not perfect,the information exchange is not smooth,and the internal control assessment is not perfect.Finally,it puts forward some corresponding countermeasures,including establishing an effective information communication mechanism,perfecting the risk assessment system,and strengthening the construction of the professional talent team.

内外双“管”下ESG表现对企业融资成本的影响研究

本文基于沪深A股上市工业企业2015-2020年面板数据,实证检验了ESG表现对企业融资成本的影响,以及内部控制和媒体关注在二者关系中的重要补充机制。研究结果显示,企业ESG表现及其三个维度对企业融资成本具有差异化负向效应,良好的环境责任和公司治理表现更能显著降低企业融资成本;内部控制和媒体关注度会放大ESG表现对企业融资成本的抑制作用,即随着内控水平和媒体关注度的提高,企业ESG表现及其三个维度对融资成本的抑制效果逐渐得到强化。其中,内部控制的强化效果在公司治理方面体现更为明显,媒体关注的强化效果则在环境责任方面更为突出。

企业数字化转型能否降低劳动力成本粘性——基于内部控制的考察

在全球数字经济的大浪潮下,数字化转型对企业的经营管理及成本费用产生了深刻影响。利用2010—2021年我国A股上市公司的样本数据,构建企业数字化转型指标,探究企业数字化转型对劳动力成本粘性的影响效应及机制。研究发现:企业数字化转型有利于提高内部控制质量,从而降低了企业劳动力成本粘性;异质性分析表明,数字化转型对劳动力成本粘性的影响在非国有企业、衰退期企业、劳动密集型企业以及东中部地区企业更明显;进一步检验发现,企业数字化转型对降低劳动力成本粘性具有长期抑制作用,主要体现在用工粘性而非薪酬粘性,且主要影响普通员工而非高管;企业数字化转型还能够更好地提高劳动力成本经济效率。本研究揭示了数字化转型对企业成本性态的影响机理,为实现数字经济与实体经济高质量协同发展提供了现实指导。

免疫固定电泳检测室内质量控制样品的研制和评价

目的 制备适用于琼脂糖凝胶免疫固定电泳(IFE)检测的室内质量控制样品,并对其均匀性、稳定性、适用性进行评价。方法 依据实验室内部研制质量控制样品相关指南要求,基于临床样本,自制琼脂糖凝胶IFE检测阴性、弱阳性、阳性质控品,并对其进行均匀性、稳定性和适用性评价。结果 3个浓度水平质控品的均匀性良好。质控品开瓶后,2~8℃冷藏保存4个月,检测结果一致性较好;不启封-40℃冰箱冻存5年,检测结果一致性较好;同品牌其他系列检测系统和不同品牌检测系统检测结果一致性也较好。结论 制备的琼脂糖凝胶IFE检测室内质量质控样品具有良好的均匀性、稳定性、适用性,可满足临床实验室质量控制要求。

企业ESG表现提升劳动收入份额实证研究——基于中国上市公司的经验证据

基于中国上市公司大样本数据检验证实:企业ESG表现提升劳动收入份额源自多种因素的共同作用。笔者依据相关公司治理理论,以2009—2021年中国沪深A股非金融类上市公司的样本有效数据,运用多元线性回归方法实证检验了企业ESG表现与劳动收入份额之间的关系及其变化。检验结果证实:企业ESG表现与劳动收入份额正相关;资金支持、内部控制水平、技术升级中介企业ESG表现与劳动收入份额的相关性;以劳动密集程度和技术密集程度为代表的要素密集程度正向调节企业ESG表现对劳动收入份额的提升,而企业规模和劳动调整成本则发挥反向调节作用。本研究通过将公司内部治理和公司外部性等相关理论原理尝试性地运用于企业ESG表现与劳动收入份额关系的实证研究,从一系列检验诸多相关要素的有机联系上证实了企业ESG表现显著提升劳动收入份额,丰富了关于可持续发展研究领域的现有文献,研究结论有助于为企业以改善ESG表现方式实现高质量发展提供理论依据。

董事高管责任保险与碳信息披露质量

在实现国家“碳达峰、碳中和”战略目标的背景下,上市公司紧跟国家政策导向,积极履行自愿披露碳信息的义务。基于此,本文以2015~2022年中国A股上市公司为样本,实证检验了董责险对碳信息披露质量的影响。研究发现,董责险通过最大诚信原则的保险文化、保险公司的持续监督和自发传递积极的信号,提高企业的碳信息披露质量。机制上,董责险提高内部控制质量,进而影响碳信息披露质量。进一步地,当上市公司属于重点排污单位、处于非低碳试点城市、市场化程度高时,董责险对碳信息披露质量的影响更显著。本文研究为构建更完善的保险服务体系、深化绿色低碳转型的治理体系提供了理论依据,并对我国实现“双碳”战略目标具有一定的启示意义。

中国消费中心建设:现有格局、调整逻辑与发展路径

在制造业大国、生产中心背景下,我国又提出经济的消费转型,要建设消费大国,打造(国际)消费中心(城市)。当前,我国一些传统消费型城市经历了历史嬗变,后发的消费型城市更多立足于生产制造,一些偏远、基层城镇逐渐向消费中心转型,但大多数消费中心还未能实现专门性独立发展。从生产中心到消费中心有着很深的内在调整逻辑,包括经济增长动力改变,由供给推动向需求拉动转型;社会主要矛盾改变,更多化解发展不平衡不充分矛盾;经济水平提高,消费大发展的条件已经具备;资源和环境面临危机,需要以消费经济化解生产经济紧约束;国内外环境改变,消费中心担负经济突围重任。我国消费中心建设还存在诸多制约因素,如收入分配不合理,区域消费制约严重;过多生产作业加班,挤占生活消费空间;城市拥挤,消费流动不畅;公共设施落后,不能支撑消费大场景;更重生产,消费经济功能发挥有限;片面追求物质财富的拥有,全民生活消费筹划建设不够;内卷化竞争过于激烈,消费激情难以焕发;过多追名逐利,消费价值观有待重建。需要进行相关体制机制建设,政策调整方向包括适应生产劳动人工时间减少的趋势,增加消费时间;调整城市布局,畅通消费流;强化公共消费设施建设,营造消费大场景;调整收入分配,构建外向型消费结构;深化规律性认识,发挥好后工业时代消费对经济的主功能作用;引导消费,积极筹划消费蓝图;防范内卷化竞争,焕发全民消费激情;全面发展,重构生产价值和消费价值观体系。

内部控制、国家审计与国企避税

选取2007-2017年上市中央企业集团为研究对象,实证检验内部控制对国企避税的影响作用以及国家审计监督对两者关系的调节效应。研究结果表明,内部控制具有抑制国企避税的治理功能,国家审计监督会显著增强内部控制对国企避税的抑制作用,说明内部控制和国家审计是深入理解国有企业税负水平及其变化的重要因素。进一步研究发现,内部控制对避税的治理效应在地区税收征管强度小、社会审计质量低和避税激进的国企中更为显著;通过分解内部控制五要素后研究发现,内部控制对避税的抑制效应集中体现在控制活动和信息与沟通两大要素上。机制分析结果表明,内部控制可以通过缓解企业融资约束来达到抑制企业避税的治理目的。

董事会断裂带、内部控制与审计质量——基于制造业上市公司的数据

断裂带的存在极容易使董事会形成不同的子群体,而子群体间的相互作用又会反向牵制和干扰董事会的监督能力,进而影响审计质量。以2013—2021年中国沪深A股制造业上市公司为样本,探究董事会断裂带对审计质量的影响。研究发现:首先,董事会断裂带与审计质量呈倒U形关系,断裂带异常会干扰公司董事会监督职能的正常发挥,从而影响审计质量;其次,董事会断裂带与审计质量的倒U形关系主要源于任务导向断裂带的作用,在企业成熟期更为显著;最后,内部控制能够削弱董事会断裂带对审计质量的影响,而良好的内部控制有助于缓解股东与管理层的代理成本,弥补董事会子群体间冲突带来的负面影响,在合理范围内有效地提升审计质量。