In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is...In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise' s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance.展开更多
The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, ...The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, has more and more impact on its survival and development. However, the important problem existing presently is that the significance of the financial management is mostly ignored in the small and micro-sized enterprises, pursuing the short-term economic benefit blindly, which decreases the risk resistance of the small and micro-sized enterprises severely, so that a mass of the small and micro-sized enterprises with poor survivability and extremely short life cycle are occurred. This text analyzes the problems existing in the financial management of the small and micro-sized enterprises around the above several prominent problems, and discusses the corresponding suggestions to promote the sound development of the small and micro-sized enterprises in our country.展开更多
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 implication...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.展开更多
From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development need...From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development needs.Fine-tuning financial management is essential to support the modernization of enterprises,guard against operational risks,and promote coordination across the entire value chain for greater economic efficiency.With the help of digital technology,data-driven,highly interconnected,and intelligent decision-making processes are becoming more prominent,profoundly transforming the operational and financial management models of enterprises.This enables financial management to keep pace with modern developments.In light of this,the paper explores the connotations and mechanisms of the digital economy and enterprise financial management,clarifies relevant conceptual characteristics,and identifies problems in financial management under the digital economy.It also offers strategies for optimization and problem-solving,with the aim of providing valuable insights for educators and practitioners.展开更多
With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the conte...With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the context of economic globalization,informatization,and digital transformation,enterprises find themselves navigating a rapidly evolving market environment by intensifying competition.To enhance efficiency and competitiveness,many enterprises have embraced the financial sharing model to streamline financial management processes,curtail costs,and bolster the execution of corporate strategies.This article aims to dissect the definition and essence of the financial sharing model and its significance in the realm of enterprise financial management.Drawing upon this analysis and aligning with the needs of enterprise financial management,the article proposes ideas for optimizing management practices,aspiring to foster reform and innovation in enterprise financial management while enhancing its level of financial management and ability to respond to financial risks.This contribution seeks to provide valuable insights for practitioners in the field.展开更多
As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.T...As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.This paper analyzes the necessity of financial management curriculum reform,from the design ideas,teaching content,teaching mode,and teaching methods of several aspects of vocational college financial management curriculum reform work carried on the preliminary thinking,hoping to improve the teaching quality of this course will be helpful.展开更多
The refined management of university finances primarily involves optimizing management methods and continuously improving financial management levels.This process helps enhance fund utilization efficiency,optimize res...The refined management of university finances primarily involves optimizing management methods and continuously improving financial management levels.This process helps enhance fund utilization efficiency,optimize resource allocation,ensure the rational use of educational funds,and provide solid financial support for the development of teaching,research,and other university undertakings.This paper explores the application of refined management in university financial management.展开更多
With the continuous deepening of educational reform and the rapid development of higher education,as an important battlefield for knowledge dissemination,scientific research innovation,and social services,the financia...With the continuous deepening of educational reform and the rapid development of higher education,as an important battlefield for knowledge dissemination,scientific research innovation,and social services,the financial management level of universities directly affects the efficiency of resource allocation,improvement of teaching quality,and sustainable development ability of the school.However,in the context of rapid expansion and diversified development,financial management in universities faces many challenges and problems.If not solved,it will inevitably negatively impact the management of universities and restrict their development.This article aims to deeply analyze the main problems in current financial management in universities and propose corresponding countermeasures and suggestions,to provide reference for improving the efficiency of financial management in universities.展开更多
With the in-depth development of economic globalization and the continuous emergence of new technologies,the importance of enterprise financial investment management strategy is becoming more and more prominent.The tr...With the in-depth development of economic globalization and the continuous emergence of new technologies,the importance of enterprise financial investment management strategy is becoming more and more prominent.The traditional financial investment management strategy can no longer meet the needs of enterprises in the new era and needs to be innovated with the times.For enterprises,the effectiveness and scientificity of financial investment management strategy will directly affect the competitiveness and long-term development of enterprises.Therefore,this study chooses the innovation based on the financial investment management strategy of enterprises in the new era as the research theme,aiming at exploring the innovative strategy to adapt to the needs of enterprises in the new era.展开更多
With the tightening of house purchase policies in recent years, the introduction of financial and land restriction policies, as well as the impact of the COVID-19 pandemic, real estate bombshells are common. Real esta...With the tightening of house purchase policies in recent years, the introduction of financial and land restriction policies, as well as the impact of the COVID-19 pandemic, real estate bombshells are common. Real estate is in the critical stage of transformation and upgrading, and industrial development is facing dire challenges and pressure for survival. As an important part of enterprise management, financial management is directly related to the success or failure of enterprise development. Facing the financial risks emerging in the financial management of the real estate industry at this stage, this review begins from financial management personnel training, investment calculation management, budget management, and asset management in the effort of optimizing the real estate financial management operating mechanism under the new situation and ensuring the healthy and stable development of real estate enterprises, while maintaining core competitiveness.展开更多
At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market de...At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market demand.Hence,enterprises need to study the characteristics of the digital economy and adopt ffective financial management oplimization and upgrading paths.This article summarizes the characteristics of the digital economy,concludes and analyzes the opportunities and challenges faced by corporate financial management from the perspective of the digital economy,investigates the necessity ol optimizing and upgrading corporate financial management,and examines the efective optimization and upgrading paths,hoping to provide reference information for corporate financial managers.展开更多
Enterprises can enhance their financial management by integrating their business and financial departments,facilitating the seamless sharing of information and resources.This integrated management model not only aids ...Enterprises can enhance their financial management by integrating their business and financial departments,facilitating the seamless sharing of information and resources.This integrated management model not only aids in lowering operating costs but also boosts market competitiveness.In the contemporary,highly competitive business landscape,the amalgamation of business and finance has become a prerequisite for corporate development.This article delves into the significance of industry-finance integration in corporate financial management,scrutinizes existing challenges in corporate financial management,and puts forth tailored solutions to optimize the overall system.展开更多
With continuous development of modern big data technology,higher vocational financial management teachers should actively seek ways and means of reform.Teaching reform of higher vocational financial management course ...With continuous development of modern big data technology,higher vocational financial management teachers should actively seek ways and means of reform.Teaching reform of higher vocational financial management course can be done by integrating modern teaching,understanding the students’academic performance,and comprehensively transforming the teaching methods.These methods can optimize and ensure the comprehensive quality of students,and improve the quality of higher vocational financial management course.展开更多
The Private Finance Initiative has provided the framework for the completion of a large number of capital projects managed by the public sector bodies. It secures value for money in the use of public resource and achi...The Private Finance Initiative has provided the framework for the completion of a large number of capital projects managed by the public sector bodies. It secures value for money in the use of public resource and achieves a genuine transfer of risk to the private sector. PFI project shows a lot of benefits for the UK, Chinese Government also would like o use it to improve the public infrastructure.展开更多
Aim: To explore challenges that Chinese head nurses confront on financial management from the perspective of different levels of nursing and non-nursing managers and to provide contemporary nurse managers with suitabl...Aim: To explore challenges that Chinese head nurses confront on financial management from the perspective of different levels of nursing and non-nursing managers and to provide contemporary nurse managers with suitable supports.Methods: Eighteen nursing leaders in different levels were divided into two groups: Junior Leadership Group (head nurses) and Senior Leadership Group (nurse coordinator, nurse executive, and vice-president of the hospital). All the subjects were invited to participate in a semi-structured interview. The interviews were audio-taped and transcribed, and data were analyzed using a comparative content approach. Results: The four following challenges that head nurses confront on financial management practice were identified from the research findings: 1) lack of intrinsic motivation;2) insufficient training and edu-cation on financial management and nursing economics;3) desires for cross-uniting communication and cooperation;4) insufficient reference managerial tool. Conclusions: The confusion confronted by head nurses in Changsha include three aspects: managerial roles, managerial training, and managerial tools. Cooperative management model, evidence-based management training, and data-driven tools will contribute to improving the financial management capacity of nurse managers.展开更多
The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of...The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of financial management in China, we demonstrates the differences in financial m anagement between Chinese enterprises and international companies by describing detailed case studies of typical large enterprises in China. To transform the enterprise management mechanism, the enterprise financial m echanism must be transformed accordingly. The basic ideas for its transformation and establishment include: 1. Changing the managerial ideology, that is, completing the ideological chan ge from the management of goods to the management of capital; 2. Establishing a scientific organizational mechanism for financial managemen t; 3. Establishing a mechanism for scientific management, supervision and assess ment; 4. Training high-level financial management personnel with modern management knowledge; 5. Dividing promotion center, distribution center, cost center and profit cen ter in financial division. In view of the above basic ideas and basic principles for the transformation and establishment of enterprise financial mechanism, we found that: the basic conte nt that needs transformation in the theory of China’s traditional enterprise fin ancial mechanism should include the content of finance main body, the content of financial objectives, the content of financial organizational structure and the content of environment for financial management. At the same time the following theories should be introduced, particularly the theories of capital time value, of risk in finance management and risk management, of the capital cost and capi tal structure, so as to establish a basic theoretical framework for the modern e nterprise financial mechanism. Based on the analyses, this paper discusses the impacts of economic globaliz ation to Chinese large enterprises and their financial management systems. From the current situation of Chinese companies’ financial management, this paper dem onstrates the adaptations to the differences in financial management of Chin ese enterprises with case study.展开更多
With the constant development of China's economy,rural financial management information gradually plays a major role in China's economic development. This paper mainly studied related management information of...With the constant development of China's economy,rural financial management information gradually plays a major role in China's economic development. This paper mainly studied related management information of accounting information system and main characteristics of rural management. On the basis of analysis,it came up with pertinent recommendations,including improving software for financial informationization,improving the quality of rural financial personnel,strengthening government support for rural financial management informationization,and enhancing popularization of accounting computerized software.展开更多
The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial c...The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.展开更多
Since the 18th National Congress of the Communist Party of China( CPC),with the help of state policies,the new types of agricultural businesses have been flourishing. As one of the important forces of new types of agr...Since the 18th National Congress of the Communist Party of China( CPC),with the help of state policies,the new types of agricultural businesses have been flourishing. As one of the important forces of new types of agricultural businesses,the farmer's specialized cooperatives grow up rapidly in the development of the rural economy because of their characteristics which are consistent with the current rural economy. financial management is the core of the operation of farmer cooperatives,which directly affects the long-term sustainable development of cooperatives. Through the survey and analysis of the financial management of many farmers' cooperatives in Wei County,Hebei Province,this paper puts forward the deficiencies in the existing financial management of cooperatives. It also brings some reasonable suggestions to regulate and improve the financial management of cooperatives,in order to enhance the market competitiveness of farmers' cooperatives and realize better sustainable development of farmers' cooperatives.展开更多
financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of sm...financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the optimize the financial management. and suggestions to展开更多
文摘In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise' s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance.
文摘The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, has more and more impact on its survival and development. However, the important problem existing presently is that the significance of the financial management is mostly ignored in the small and micro-sized enterprises, pursuing the short-term economic benefit blindly, which decreases the risk resistance of the small and micro-sized enterprises severely, so that a mass of the small and micro-sized enterprises with poor survivability and extremely short life cycle are occurred. This text analyzes the problems existing in the financial management of the small and micro-sized enterprises around the above several prominent problems, and discusses the corresponding suggestions to promote the sound development of the small and micro-sized enterprises in our country.
文摘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.
基金the research result of“Financial Accounting”(Project No.HKSZ2024-10)supported by the Ideological and Political Demonstration Project of Hainan Vocational University of Science and Technology.
文摘From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development needs.Fine-tuning financial management is essential to support the modernization of enterprises,guard against operational risks,and promote coordination across the entire value chain for greater economic efficiency.With the help of digital technology,data-driven,highly interconnected,and intelligent decision-making processes are becoming more prominent,profoundly transforming the operational and financial management models of enterprises.This enables financial management to keep pace with modern developments.In light of this,the paper explores the connotations and mechanisms of the digital economy and enterprise financial management,clarifies relevant conceptual characteristics,and identifies problems in financial management under the digital economy.It also offers strategies for optimization and problem-solving,with the aim of providing valuable insights for educators and practitioners.
文摘With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the context of economic globalization,informatization,and digital transformation,enterprises find themselves navigating a rapidly evolving market environment by intensifying competition.To enhance efficiency and competitiveness,many enterprises have embraced the financial sharing model to streamline financial management processes,curtail costs,and bolster the execution of corporate strategies.This article aims to dissect the definition and essence of the financial sharing model and its significance in the realm of enterprise financial management.Drawing upon this analysis and aligning with the needs of enterprise financial management,the article proposes ideas for optimizing management practices,aspiring to foster reform and innovation in enterprise financial management while enhancing its level of financial management and ability to respond to financial risks.This contribution seeks to provide valuable insights for practitioners in the field.
文摘As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.This paper analyzes the necessity of financial management curriculum reform,from the design ideas,teaching content,teaching mode,and teaching methods of several aspects of vocational college financial management curriculum reform work carried on the preliminary thinking,hoping to improve the teaching quality of this course will be helpful.
文摘The refined management of university finances primarily involves optimizing management methods and continuously improving financial management levels.This process helps enhance fund utilization efficiency,optimize resource allocation,ensure the rational use of educational funds,and provide solid financial support for the development of teaching,research,and other university undertakings.This paper explores the application of refined management in university financial management.
文摘With the continuous deepening of educational reform and the rapid development of higher education,as an important battlefield for knowledge dissemination,scientific research innovation,and social services,the financial management level of universities directly affects the efficiency of resource allocation,improvement of teaching quality,and sustainable development ability of the school.However,in the context of rapid expansion and diversified development,financial management in universities faces many challenges and problems.If not solved,it will inevitably negatively impact the management of universities and restrict their development.This article aims to deeply analyze the main problems in current financial management in universities and propose corresponding countermeasures and suggestions,to provide reference for improving the efficiency of financial management in universities.
文摘With the in-depth development of economic globalization and the continuous emergence of new technologies,the importance of enterprise financial investment management strategy is becoming more and more prominent.The traditional financial investment management strategy can no longer meet the needs of enterprises in the new era and needs to be innovated with the times.For enterprises,the effectiveness and scientificity of financial investment management strategy will directly affect the competitiveness and long-term development of enterprises.Therefore,this study chooses the innovation based on the financial investment management strategy of enterprises in the new era as the research theme,aiming at exploring the innovative strategy to adapt to the needs of enterprises in the new era.
文摘With the tightening of house purchase policies in recent years, the introduction of financial and land restriction policies, as well as the impact of the COVID-19 pandemic, real estate bombshells are common. Real estate is in the critical stage of transformation and upgrading, and industrial development is facing dire challenges and pressure for survival. As an important part of enterprise management, financial management is directly related to the success or failure of enterprise development. Facing the financial risks emerging in the financial management of the real estate industry at this stage, this review begins from financial management personnel training, investment calculation management, budget management, and asset management in the effort of optimizing the real estate financial management operating mechanism under the new situation and ensuring the healthy and stable development of real estate enterprises, while maintaining core competitiveness.
文摘At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market demand.Hence,enterprises need to study the characteristics of the digital economy and adopt ffective financial management oplimization and upgrading paths.This article summarizes the characteristics of the digital economy,concludes and analyzes the opportunities and challenges faced by corporate financial management from the perspective of the digital economy,investigates the necessity ol optimizing and upgrading corporate financial management,and examines the efective optimization and upgrading paths,hoping to provide reference information for corporate financial managers.
文摘Enterprises can enhance their financial management by integrating their business and financial departments,facilitating the seamless sharing of information and resources.This integrated management model not only aids in lowering operating costs but also boosts market competitiveness.In the contemporary,highly competitive business landscape,the amalgamation of business and finance has become a prerequisite for corporate development.This article delves into the significance of industry-finance integration in corporate financial management,scrutinizes existing challenges in corporate financial management,and puts forth tailored solutions to optimize the overall system.
文摘With continuous development of modern big data technology,higher vocational financial management teachers should actively seek ways and means of reform.Teaching reform of higher vocational financial management course can be done by integrating modern teaching,understanding the students’academic performance,and comprehensively transforming the teaching methods.These methods can optimize and ensure the comprehensive quality of students,and improve the quality of higher vocational financial management course.
文摘The Private Finance Initiative has provided the framework for the completion of a large number of capital projects managed by the public sector bodies. It secures value for money in the use of public resource and achieves a genuine transfer of risk to the private sector. PFI project shows a lot of benefits for the UK, Chinese Government also would like o use it to improve the public infrastructure.
基金This research was funded by CMB Seed Grand. Grant number:740010006
文摘Aim: To explore challenges that Chinese head nurses confront on financial management from the perspective of different levels of nursing and non-nursing managers and to provide contemporary nurse managers with suitable supports.Methods: Eighteen nursing leaders in different levels were divided into two groups: Junior Leadership Group (head nurses) and Senior Leadership Group (nurse coordinator, nurse executive, and vice-president of the hospital). All the subjects were invited to participate in a semi-structured interview. The interviews were audio-taped and transcribed, and data were analyzed using a comparative content approach. Results: The four following challenges that head nurses confront on financial management practice were identified from the research findings: 1) lack of intrinsic motivation;2) insufficient training and edu-cation on financial management and nursing economics;3) desires for cross-uniting communication and cooperation;4) insufficient reference managerial tool. Conclusions: The confusion confronted by head nurses in Changsha include three aspects: managerial roles, managerial training, and managerial tools. Cooperative management model, evidence-based management training, and data-driven tools will contribute to improving the financial management capacity of nurse managers.
文摘The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of financial management in China, we demonstrates the differences in financial m anagement between Chinese enterprises and international companies by describing detailed case studies of typical large enterprises in China. To transform the enterprise management mechanism, the enterprise financial m echanism must be transformed accordingly. The basic ideas for its transformation and establishment include: 1. Changing the managerial ideology, that is, completing the ideological chan ge from the management of goods to the management of capital; 2. Establishing a scientific organizational mechanism for financial managemen t; 3. Establishing a mechanism for scientific management, supervision and assess ment; 4. Training high-level financial management personnel with modern management knowledge; 5. Dividing promotion center, distribution center, cost center and profit cen ter in financial division. In view of the above basic ideas and basic principles for the transformation and establishment of enterprise financial mechanism, we found that: the basic conte nt that needs transformation in the theory of China’s traditional enterprise fin ancial mechanism should include the content of finance main body, the content of financial objectives, the content of financial organizational structure and the content of environment for financial management. At the same time the following theories should be introduced, particularly the theories of capital time value, of risk in finance management and risk management, of the capital cost and capi tal structure, so as to establish a basic theoretical framework for the modern e nterprise financial mechanism. Based on the analyses, this paper discusses the impacts of economic globaliz ation to Chinese large enterprises and their financial management systems. From the current situation of Chinese companies’ financial management, this paper dem onstrates the adaptations to the differences in financial management of Chin ese enterprises with case study.
基金Supported by Student Innovation Project of University of Science and Technology Liaoning in 2016
文摘With the constant development of China's economy,rural financial management information gradually plays a major role in China's economic development. This paper mainly studied related management information of accounting information system and main characteristics of rural management. On the basis of analysis,it came up with pertinent recommendations,including improving software for financial informationization,improving the quality of rural financial personnel,strengthening government support for rural financial management informationization,and enhancing popularization of accounting computerized software.
文摘The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.
基金Supported by Tender Project of Agricultural University of Hebei Province(ZB201702)Research on Mechanism Innovation and Path Selection of Precise Poverty Alleviation-Based on Survey of 62 Poor Counties in Hebei Province&Social Science Fund Bidding Project of Agricultural University of Hebei Province in 2017(2016JD02)+3 种基金Research on Model and Mechanism Innovation of Industrial Precision Poverty Alleviation&Hebei Social Science Foundation Project(HB15GL072)Research on Innovative Path of Cultivating Mechanism of New Professional Farmers in Yanshan-Taihang Mountain Area under the Coordinated Development of Beijing,Tianjin and Hebei&Key Project of Hebei Provincial Department of Education(SD151020)Cultivation of New Professional Farmers in Hebei Province-Research on Concept,Mechanism and Path Innovation&Baoding Social Science Union Project(201501017)Research on Cultivation of New Professional Farmers in Yanshan-Taihang Mountain Area and Integration of "Two New"-Based on the View of Coordinated Development of Beijing,Tianjin and Hebei
文摘Since the 18th National Congress of the Communist Party of China( CPC),with the help of state policies,the new types of agricultural businesses have been flourishing. As one of the important forces of new types of agricultural businesses,the farmer's specialized cooperatives grow up rapidly in the development of the rural economy because of their characteristics which are consistent with the current rural economy. financial management is the core of the operation of farmer cooperatives,which directly affects the long-term sustainable development of cooperatives. Through the survey and analysis of the financial management of many farmers' cooperatives in Wei County,Hebei Province,this paper puts forward the deficiencies in the existing financial management of cooperatives. It also brings some reasonable suggestions to regulate and improve the financial management of cooperatives,in order to enhance the market competitiveness of farmers' cooperatives and realize better sustainable development of farmers' cooperatives.
文摘financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the optimize the financial management. and suggestions to