Research on the Development and Optimization of Financial Management and Benefit Distribution Pattern from the Perspective of Multi-Dimensional Cooperation Enterprise

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.

Research on Corporate Social Responsibility Evaluation Based on Improved CRITIC-TOPSIS—A Case Study of Listed Companies in China’s Pharmaceutical Distribution Industry

Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded its development and construction across various industries. Therefore, given the close association of pharmaceutical distribution enterprises with personal health, there exists a pressing need to explore the CSR in this domain. This paper establishes a CSR evaluation index system for pharmaceutical distribution enterprises, employing a combination of documentary analysis and in-depth interviews. This index system comprises 7 CSR criterion layers (e.g., responsible governance and employee responsibility) and 56 index layers. 25 listed companies in China’s pharmaceutical distribution industry are chosen as research objects, and this study also establishes an evaluation model for the CSR of pharmaceutical distribution companies through the improved Criteria Importance Though Intercrieria Correlation (CRITIC) method combined with The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The empirical analysis reveals that the responsible governance criterion layer and the social development criterion layer demonstrate the best performance, while the supplier, customer and patient responsibility criterion layer exhibit the worst performance.

Spatial Pattern and Heterogeneity of Port & Shipping Service Enterprises in the Yangtze River Delta,2002–2016

Using the ‘theoretical hypothesis—empirical study—case verification' method, this paper studies the spatial distribution and differentiation of port & shipping service enterprises(PSSE), as well as the variation process and underlying mechanism in the Yangtze River Delta(YRD). First, through inductive and deductive reasoning, we propose the following hypothesis: the regional distribution of different types of PSSE would show different spatial agglomeration-decentralization tendency; and there would be distinct regional differentiation in the industrial structure of the enterprises. Second, based on data obtained from enterprises, empirical research is conducted using Gini coefficient and spatial interpolation simulation methods. Results show that: 1) The overall enterprise distribution is decentralized within a city. 2) Different types of enterprises show different spatial agglomeration-decentralization tendencies. At 3000 m×3000 m grid scale, there is an agglomeration tendency along seas and rivers in the spatial distribution of enterprises. Shanghai has been identified consistently as a hot spot. 3) There is significant regional differentiation in 12 port cities with respect to the industrial structures of enterprises. Finally, the transportization and the increase of shipping service demand, the globalization and the expansion of multinational corporate activities, the hierarchization and the cooperation among port cities as well as the decentralization and the behavioral difference between the central and local states can be seen as main driving mechanism of the spatial phenomenon.

Study on the Migration Mechanism of Typical Characteristic Pollutants in Coking Enterprises

Groundwater pollution in north China is serious, which is mostly caused by complex factors. Aiming at the problems such as the unknown reasons for the differences in the migration characteristics of typical characteristic pollutants in the same medium and the unknown migration rules of complex pollutants in soil and groundwater, this paper selected a single sample and a mixed sample of typical characteristic pollutants in coking enterprises to carry out the static adsorption test. The results showed that the distribution coefficients of benzene series and aromatic hydrocarbon pollutants in soil-water were K_(d)benzene >K_(d)toluene >K_(d)ethylbenzene >K_(d)pyrene >K_(d)anthracene >K_(d)naphthene, and the distribution coefficients of ammonia nitrogen, phenols and cyanogen were K_(d)ammonia nitrogen >K_(d)phenols >K_(d)cyanogen. The overall distribution coefficient of benzene series was higher than that of PAHs, and it was easier to be adsorbed by silty loam. Different carbon and hydrogen mass and even electron distribution of typical characteristic pollutants led to differences in the migration characteristics of benzene and aromatic pollutants. The more carbon and hydrogen there were, the more even the electron distribution was, and the more difficult it was to migrate in the soil. Among the same kind of pollutants, the migration of complex pollutants was weaker than that of single pollutants. The research could provide the parameter basis for establishing the solute transport model of groundwater and the design basis for developing the related risk control and pollution prevention strategies.

Impact of State Equity Participation on Family Enterprises’ Innovation Input

Whether the mixed-ownership reform whereby the state invests in nonstate enterprises will be effective is a question that has attracted widespread attention and discussion.This paper uses sample data from family-owned enterprises listed from 2009 to 2016 and empirically tests the impact of equity participation by the state in the family enterprises on their innovation input and the underlying mechanisms.Our results show that state investment has positive impacts on innovation input in the family enterprises.This effect is even more significant for high-tech family enterprises and/or those family enterprises confronting high policy uncertainty.Our results also reveal that when state investment is accompanied by a greater degree of state participation in enterprise operations or when the investment originates locally,there is a greater increase in innovation input.Further analysis of the underlying mechanisms reveals that state investment increases innovation input by increasing both willingness to innovate and the resources available for innovation.This paper provides new theoretical support and empirical evidence for pushing the mixed-ownership reform and stepping up the sustainable development of non-state enterprises including family ones.

Should Low-Frequency-High-Consumption Enterprises Add Online-to-Offline Platforms?An Empirical Study Using the VAR Model

This study investigates the impact of online-to-offline(O2O)platforms,such as Ele.me and Meituan,on offline sales in low-frequency-high-consumption industries,specifically a mid-to-highend liquor distribution chain.Using data from 77 offline stores in Beijing collected during 2019-2022,the study employs a VAR model to analyze the relationship between offline sales and the use of O2O platforms.The results reveal a long-term equilibrium between the two,with most indicators showing a positive impact of O2O platforms on offline sales.The research provides valuable insights for lowfrequency-high-consumption enterprises in making multi-channel decisions and quantifies the impact of O2O platforms on offline sales.

Research on the Mode of Efficaciously Solving “Agricultural Super-Docking” Development Difficulties in China

Constructing circulation mode of high feasibility and good implementation effect is the key method to solve difficulties in the development of “Agricultural Super-Docking” at present in China. There are many problems that exist in the process of the development of “Agricultural Super-Docking” by our analyzing from both the benefit of subjects and the whole supply chain perspectives. A large amount of relevant literature research shows that adopting the “cooperation between the government and the third party logistics enterprises to build distribution center” innovation model can solve these problems. This model can effectively remove obstacles between farmers and supermarkets. It is conducive to the development of small and medium-scale the farmer cooperatives, supermarkets and the third party logistics enterprises that don’t have a strong financial strength and a high degree of brand influence. In addition, it can also produce considerable social benefits. In order to ensure the implementation efficiency of the model to maximize, some management issues in the implementation process about the determination of core subject in supply chain, the method of evaluating the third party logistics enterprises grade, the planning of the number of customers for the distribution center, the mechanism of income distribution among multiple subjects and the implementation of relevant policies after the model into practice should be taken into account.

The Enlightenment of German “Dual System” to China's Vocational Education Reform

This article analyzes the enlightenment of studying the German"dual system"under the new situation for our country's promotion of enterprises to participate in vocational education and elaborates on the nature of German"dual system"of skills training,the core role of enterprises and the motivation of economic subsidies.Based on expounding the current situation of our vocational education,this article focuses on the analysis of key issues affecting the quality of vocational education in our country and the reasons why Chinese enterprises lack motivation to participate in vocational education.Finally,based on the enlightenment of Germany's"dual system",it is pointed out that our country's vocational education reform should adopt effective measures of economic subsidies to strengthen the motivation of enterprises to participate in vocational education.

Distributional characteristics and sources of elements in soil from typical area of Pearl River Delta economic zone, Guangdong Province, China

Dongguan City, located in the Pearl River Delta economic zone of China, is famous for its rapid developing township-enterprises in the past 30 years. A total of 759 composite soil samples, including 606 surface soil samples and 153 deep soil samples, have been collected in the city. These samples have been analyzed for 13elements(Al, As, Cu, Cd, Co, Cr, Fe, Hg, Mn, Ni, Pb, Si,and Zn) and other parameters(p H values and organic matter) to evaluate the influence of anthropic activities on the soil environmental quality and to identify the spatial distribution of heavy metals and their possible sources. The results indicate that the average concentrations of heavy metals in soil were significantly lower than the threshold of the second grade of the Soil Environment Quality Standard in China(GB15618-1995) and the soil environmental quality in this area is comparatively good. But in comparison with local soil geochemical baseline values, As,Cd, Cu, Hg, Pb, and Zn have accumulated remarkably.Specifically, the average concentrations of As, Cd, Cu, and Hg in the small part samples of the west plain and central areas are higher than the national second-grade quality standard, indicating some level of contamination. Multivariate and geostatistical methods have been applied to differentiate the influences of natural processes and human activities on the concentration of heavy metals in surface soils in the study area. Cluster and factor analyses result in the grouping of Al, As, Cr, Cu, Fe, Ni, and Si into factor F1; Co, Mn, Pb, and Zn into F2; and Cd and Hg into F3.The spatial pattern of the three factors may be well demonstrated by geostatistical analysis. It is shown that the first factor could be considered as a natural source controlled by parent material. The second factor could be referred to as ‘‘industrial and traffic pollution sources' '. The source of the third factor is mainly controlled by long-term anthropic activities, including agricultural activities, fossil fuel consumption, and atmospheric deposition.

Countermeasures to Achieve High-quality Development of Dairy Industry in Xinjiang:A Case Study of Tianrun Dairy Industry

As a high-quality milk source base in China,Xinjiang has an innate foundation for the development of modern high-quality milk industry.In this paper,it was pointed out that the uneven distribution of interests between the upstream and downstream of the industry was the influencing factor restricting the development of modern dairy industry in Xinjiang.At the same time,the related information of Tianrun Group,which was the leading enterprise in Xinjiang,was analyzed.According to analysis,it was found that through the construction and development of large-scale,standardized and modern milk source base,balance of the upstream and downstream interests,improvement of the combination system of planting and breeding,the added value of products was enhanced and the anti risk ability of enterprises was increased.In addition,it was also pointed out that under the leadership of leading enterprises,Xinjiang would embark on the development road of modern high-quality milk industry with circular economy,resource-saving,environment-friendly,quality and efficiency,operation-saving,independent innovation and industrial integration in the future.

现代学徒制视域下企业参与动机、行为及收益的影响机制及效应研究

深入探讨企业参与现代学徒制动机、行为及收益之间的作用机制,对更好地开展具有中国特色现代学徒制意义重大。基于对浙江省97家参与学徒制合作企业开展的结构性访谈和问卷调查,在明确企业参与现代学徒制动机、行为及收益观测指标的基础上构建了相应的假设关系模型,并采用AMOS软件对三者的关系进行模型拟合。研究结果显示:企业参与现代学徒制动机对采取的行为及收益均有着显著的正向影响;企业行为对收益以及在“动机—收益”间的中介效应不够显著;“动机—行为—收益”间的作用关系在企业规模、所有权性质、所属行业以及科研&技术人员占比等方面表现出异质性。对此建议,进一步提升企业参与现代学徒制的积极性,一要强化制度保障,增加企业的参与收益;二要增强校企交流,提高校企合作匹配度;三要完善合作机制,提升学徒培养质量。

逆向混改助力民企创新——国有资本参股对民营企业双元创新投入的影响研究

逆向混改有利于提高民营企业创新投入吗?以A股民营控股上市公司为样本考察国有资本参股的逆向混改对民营企业双元创新投入的影响后发现:首先,国有资本参股对于民营企业双元创新投入存在异质性影响,即能够显著提高民营企业开发式创新投入,而对探索式创新投入无明显作用(国企“两利一率”考核压力影响了国有资本参股对民营企业探索式创新投入的作用);其次,缓解融资约束与提高风险承担能力是上述关系的作用机制;再次,制度环境、行业竞争和技术董事数量等情境因素会影响国有资本参股对民营企业开发式创新投入的治理效果;最后,国有资本参股能够通过提高开发式创新投入的方式提高民营企业价值。通过揭示国有资本参股对民营企业双元创新投入的影响及其作用机理,回应了国有产权对民营企业创新作用的研究分歧,也拓宽了混合所有制改革思路。

“反向混改”与民营企业数字化转型:国有资本参股视角

民营企业是推动我国经济高质量发展、建设现代化经济体系的重要主体,如何推动其数字化转型具有重要战略意义。基于资源效应和治理效应视角,探讨国有资本参股这一“反向混改”形式对民营企业数字化转型的影响,发现国有资本参股对民营企业数字化转型具有显著促进作用,经过一系列稳健性检验该实证结果依然成立。机制分析发现,国有资本参股有利于缓解民营企业数字化人才匮乏和代理冲突问题,进而可赋能其数字化转型。异质性分析表明,中小规模民营企业、成长性较高的民营企业、行业集中度较高的民营企业及单一国有股东参股的民营企业,其国有资本参股的数字化激励效应更为显著。该结论为明晰国有资本参股民营企业共同推动数字化发展的联动机理、依托“反向混改”激发民营经济发展活力提供了经验证据和路径参考。

非国有资本参股对国有企业数字化转型的影响研究

国有企业推进数字化转型在促进自身发展升级时也能产生广泛的社会价值。基于2007—2020年上市企业数据,对非国有资本参股与国有企业数字化转型的关系及其内在机理进行实证分析。研究结果表明:国有企业在数字化转型中面临情境式困境,非国有资本参股通过加强企业创新动力、激发高管企业家精神与完善人才激励机制促进数字化转型,从而实现国有经济的高质量发展,但其效果会因国有企业特征、非国有资本特征以及外部环境特征有所差异。

董事高管责任保险与会计信息质量——基于党组织参与治理的替代或互补效应

以国务院在2020年10月出台的《关于进一步提高上市公司质量的意见》政策为研究契机,选取我国2010—2021年A股上市公司为样本,采用双向固定效应模型,在研究董事高管责任保险对会计信息质量治理作用的基础上,研究党组织参与公司治理是替代还是互补董事高管责任保险发挥这一治理效应,以及剖析其传导效应和企业异质性效应。研究结果表明:董事高管责任保险对企业会计信息质量有治理效应,且“双向进入”式党组织参与治理会提升董事高管责任保险对会计信息质量的治理效应,即存在互补效应;而“交叉任职”式党组织参与治理抑制董事高管责任保险对会计信息质量的治理效应,即替代效应。进一步分析研究表明:董事高管责任保险会通过促进企业创新和提高内部控制质量对会计信息质量发挥治理效应,并在媒体关注度或盈利能力越高的企业中这种治理效应更好。上述研究结果不仅从新视角拓展会计信息质量影响因素的研究,而且丰富董事高管责任保险和党组织参与公司治理的单独及联合治理效果,并为政府、企业等相关利益者在实践中发掘董事高管责任保险的积极作用和提高会计信息质量提供了有益的实践启示。

对外直接投资的逆向技术溢出:基于国内大循环的视角

基于2009—2013年中国上市公司及其供应商是否发生对外直接投资的面板数据,从微观视角分析对外直接投资对国内供应商创新的影响。研究发现:(1)“间接”参与OFDI同样能够获得显著的创新外溢效应,即客户OFDI行为通过国内生产网络显著提高了供应商的创新水平;(2)“间接”参与OFDI通过信息传递效应、规模经济效应、客户重要性提升效应和研发支出效应四种机制发挥作用;(3)从客户-供应商关系来看,当客户与供应商间地理距离较近、关系持续时间较长、客户集中度较低时,“间接”参与OFDI对国内供应商的创新溢出效应较强,从企业和投资目的国特征来看,企业规模较大、国有企业、低中发展水平地区、投资目的国为高收入国家时,“间接”参与OFDI对国内供应商的创新溢出效应较强。本研究对促进国内国际双循环相互联动和企业加快形成新质生产力具有重要的启示意义。

广州文化产业园区高质量发展评价及对策

文化产业园区建设对推动文化产业高质量发展具有重要意义。本研究在剖析文化产业园区高质量发展内涵的基础上,从产业、资源、空间、品牌四个维度,构建文化产业园区高质量发展特征评价模型,并以广州文化产业园区为研究对象展开分析。研究发现,广州文化产业园区在不同维度的发展特征不一,每个维度都有发展较好的典型园区,其经验做法值得借鉴。本研究从以上四个维度进一步提出优化策略,以期更好地推动广州文化产业园区高质量发展,并为其他城市的文化产业园区建设提供参考借鉴。

审判阶段涉案企业合规改革检法衔接协同问题探究

人民法院如何接纳、吸收检察机关已经取得的合规成果,可以从厘清“检察主导”与“以审判为中心”的诉讼法律关系、调试企业合规与认罪认罚从宽的关系以及处理合规运行中的技术情形等三方面探究。“检察主导”与“以审判为中心”在合规启动决定权归属、合规过程掌控权以及合规成果转化等方面存在矛盾。检法的合规控制权冲突可以被调和,检察机关侧重于过程控制,审判机关侧重于实体控制。企业合规可与认罪认罚从宽制度融合构建,且是认罪认罚从宽制度在单位犯罪治理方面的深化,可通过认罪因素对合规的影响、量刑建议在合规中的定位、量刑建议材料优化等角度描述二者的融合表现。企业合规的适用条件应当符合改革目的,需关注审前合规与审判合规的衔接,法院为合规顺利开展提供的诉讼技术支持,以及撤回起诉的程序法与实体法区别等问题。人民法院应以“独立评估”模式参加一审阶段的企业合规,以“法院主导”模式参加二审上诉阶段的企业合规。

扩大我国企业年金制度覆盖面研究:理论基础、制约因素与对策建议

提高企业年金覆盖率是人口老龄化背景下,发展我国多层次多支柱养老保险体系的重要举措。现阶段,我国企业年金制度在参与规模与投资收益增长上成效显著,但覆盖率长期偏低、参与企业的类型失衡等问题也不容忽视。在明确企业年金本质是企业利润分享、直接目标是留住与吸引人才、表现形式近似延期工资或企业福利的基础上,结合对多地区、多行业与多类型的尚未及已经建立企业年金计划的企业的调研,从主体与制度两个维度,构建了企业建立年金计划的制约因素分析框架,提出应从重新审视企业年金制度定位、探索设立简易企业年金计划、适度放宽建立企业年金计划的条件、适时优化企业年金计划各运作环节的政策设计、扎实推进企业年金政策宣传工作等方面入手,推动我国企业年金扩面工作的高质量开展。

机电一体化技术专业校企合作的深度融合人才培养研究

近年来,随着经济结构的改变及产业结构战略性调整的要求,我国对技术型人才的需求量逐渐增加,高等职业教育正在面临着教学模式及人才培养方案的转型,以适应新的社会发展。该文以机电一体化技术专业为研究对象,以校企深度融合人才培养模式为切入点,通过对相关高职院校及企业进行问卷调查及访谈,指出目前黑龙江农业经济职业学院校企合作深度融合教学模式中存在的问题,并提出相应的解决策略,未来应该进一步完善校企深度融合人才培养机制,增强企业在人才培养中的参与感,逐步加强双师型队伍的建设与培养,以满足不断增长的技术型人才需求,促进校企合作的深度融合,推动机电一体化技术专业人才培养的可持续发展。