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数据资产管理:演化逻辑与体系框架
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作者 刘海生 汪俊 黄斓 《会计之友》 北大核心 2024年第21期147-154,共8页
数字经济时代,数据成为一种新型生产要素,数据资产管理将成为企业经营管理的重中之重。数据资源的识别、确权、入表、运营和创新应用等环节的逻辑关系有待深入研究。文章从数据运营与财务会计、管理会计融合的角度,贯穿数据资产价值链,... 数字经济时代,数据成为一种新型生产要素,数据资产管理将成为企业经营管理的重中之重。数据资源的识别、确权、入表、运营和创新应用等环节的逻辑关系有待深入研究。文章从数据运营与财务会计、管理会计融合的角度,贯穿数据资产价值链,探讨数据资源化、数据资产化、数据利润化和数据资本化等数据演化路径和具体内容,创新性地构建了“四阶十一步”的全生命周期数据资产管理体系框架。这一体系的构建,推进了企业数字化运营,提升了企业智能化水平,为我国培育数据要素市场、落实大力发展数字经济的战略奠定了坚实的微观基础。 展开更多
关键词 数据资产 数据资源化 数据资产化 数据利润 数据资本化
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数据资本:新质生产力的生成要素
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作者 景杰 刘玲雁 《南京邮电大学学报(社会科学版)》 2024年第4期1-9,共9页
党的十九届四中全会提出健全数据等生产要素由市场评价贡献、按贡献决定报酬的机制,明确了数据的资本属性。数据资本是由数据资源转变为数据资产,经过市场流通成为货币化的来源并实现最终价值的,是大数据技术条件下资本运动的新方式。... 党的十九届四中全会提出健全数据等生产要素由市场评价贡献、按贡献决定报酬的机制,明确了数据的资本属性。数据资本是由数据资源转变为数据资产,经过市场流通成为货币化的来源并实现最终价值的,是大数据技术条件下资本运动的新方式。数据资本驱动的信息透明机制,使市场由信息不对称向信息透明转变,可以有效降低市场盲目性,生产者可以按照需求信息进行生产经营,获取超额的数据利润。数据资本通过“增益”和“协同”机制提高生产力要素水平、优化生产要素组合,进而显著提升全要素生产率,已经成为新质生产力的生成要素,为经济高质量发展注入新动能。 展开更多
关键词 数据资本 数据利润 新质生产力 高质量发展
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日利润预测数据模型的建设思路探讨——以JT集团为例 被引量:1
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作者 律鹏 翟潇 张文强 《中国管理信息化》 2023年第6期94-96,共3页
财务共享技术的普及和大数据的广泛应用为人们的工作、生活添加了新的科技手段。同时,大数据时代的信息挖掘和数据分析技术,对大型集团公司的精细化管理提出了新要求。日利润预测数据模型作为一种近年来才被提及的财务管理工具,以“每... 财务共享技术的普及和大数据的广泛应用为人们的工作、生活添加了新的科技手段。同时,大数据时代的信息挖掘和数据分析技术,对大型集团公司的精细化管理提出了新要求。日利润预测数据模型作为一种近年来才被提及的财务管理工具,以“每日销量、收入、固定成本、变动成本”为基础,将市场、业务、财务等多方面的实时数据相结合,从而实现企业效益最大化的管理目标,督促企业的生产经营活动逐渐向好,引导企业不断优化采购、生产、销售业务行为,对市场变化快速作出应对,及时调整经营策略。基于此,文章结合建设背景,提出日利润预测数据模型的建设目标、建设思路及功能需求,探讨日利润预测数据模型未来的优化方向。 展开更多
关键词 利润预测数据模型 财务共享系统 JT集团
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浅议如何在电算化会计信息系统中正确编制会计报表
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作者 杨亚静 《科技信息》 2006年第5期169-170,共2页
本文通过电算化会计信息系统中利润表表在编制过程中出现的问题,谈到在编写会计报表时应结全本单位特点应灵活应用数据来源公式。
关键词 传统会计与电算化会计 数据来源 利润表的数据来源
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Optimization in Allocating Goods to Shop Shelves Utilizing Genetic Algorithm for Yogurt Sales Data
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作者 Kazuhiro Takeyasu Yuki Higuchi 《Chinese Business Review》 2013年第7期497-508,共12页
How to allocate goods to shop shelves makes great influence to sales amount. Searching the best fit allocation of goods to the shelves is a kind of combinatorial problem. This becomes a problem of integer programming ... How to allocate goods to shop shelves makes great influence to sales amount. Searching the best fit allocation of goods to the shelves is a kind of combinatorial problem. This becomes a problem of integer programming and utilizing genetic algorithm (GA) being an effective method. Reviewing past researches, there are few researches made on this. Formerly, the paper concerning optimization in allocating goods to shop shelves utilizing the GA was presented by us. In those papers, the problem that goods were allowed to allocate in multiple shelves was pursued. In this paper, the problem that does not allow goods to be allocated in multiple shelves is examined and the concept of sales profits and sales probabilities is introduced. Optimization in allocating goods to shop shelves is investigated. An application to the shop shelves for yogurt is executed. Utilizing GA, the optimum solution is pursued and verified by a numerical example. Various patterns of problems must be examined hereafter. 展开更多
关键词 display genetic algorithm (GA) OPTIMIZATION SHELF PROFIT retail store
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Study on Daily Accounting Profit Feasibility of Banking Based on Data Center
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作者 Cheng Yao 《International Journal of Technology Management》 2014年第9期20-22,共3页
By the end of 2013, Chinese large-scaled commercial banks have basically completed the construction of IT banking system, in order to provide technical guarantee of deepening business operation and operation managemen... By the end of 2013, Chinese large-scaled commercial banks have basically completed the construction of IT banking system, in order to provide technical guarantee of deepening business operation and operation management reform. This indicates that our national banking industry information technology has been in a new level. This paper, based on the operation principle of commercial bank safety, liquidity and profitability, makes research on improving commercial banking profit data timeliness, accuracy, integrity and realizing daily accounting profit. According to survey, the four big banks have proposed the prospect of 2013 full scope implementing daily accounting profit. Thus, this paper, based on the profit accounting status of four big banks of data center, analyzes the feasibility of daily accounting profit and puts forward the relevant solutions. 展开更多
关键词 banking industry information technology commercial banking profit data daily accounting profit
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Is China’s Economic Growth Profitled or Wage-led?——A Theoretical Inquiry and Empirical Study on the Impact of Labor Share on Growth
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作者 刘盾 施祖麟 林玳玳 《China Economist》 2015年第3期83-99,共17页
The paper makes a comparative review and evaluation of different theories on impacts of the distribution of labor and capital income on economic growth as well as criticism of the mainstream theories and suggests usin... The paper makes a comparative review and evaluation of different theories on impacts of the distribution of labor and capital income on economic growth as well as criticism of the mainstream theories and suggests using Bhaduri-Marglin model as the theoretical basis for relevant research. By formulating the econometric model and analyzing time series data from 1978 to 2012, the paper makes an empirical research into the impact of labor share on economic growth in China. It has discovered that the positive effect of labor share on consumption demand growth in China outweighs its negative effect on investment and net export growth, concluding that growth in China is wage-led at present. That may mean that (1) increasing labor share promotes growth and the goals of equality and efficiency supports each other," (2) the demand and optimizing structure" lies in regulation tools. key to "stabilizing growth, expanding domestic establishing a set of pro-labor institution and 展开更多
关键词 labor share labor-capital distribution factors income distribution economicgrowth wage-led growth effective demand
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