高职“财务管理”课程思政案例研究

课程思政必须旗帜鲜明又要润物无声。本文围绕高职财务管理、会计专业的人才培养目标,提炼"财务管理"课程思政元素,挖掘和梳理课程内容相关的思政案例。思政案例选取必须是喜闻乐见的时事热点或典型事件,激发学生学习兴趣,实现知识传授和思政教育的同频共振。

基于费曼学习法的财务管理课程思政教学改革探索与启示

财务管理课程思政是为了进一步培养新时代德才兼备的财管人才。国家“大思政”教育和新经济新业态发展实践等为财务管理课程教学改革提供了新的机遇与挑战。基于费曼学习法,湖南农业大学财务管理课程思政探索“理论讲授+案例讨论”教学模式、创新推进思政育人机制、创造理实融合育人新成效。新征程上,财务管理课程思政需进一步培养新时代德才兼备的经管人才,促进管法教等学科交叉融合,其课程建设需延续式更新与完善。

Comparative Analysis of Fiscal Sustainability of China and the US

The fiscal sustainability of China and the United States is of major concern globally. Based on comparative data analysis, this paper reveals that the government debt level of both countries is within the normal range. Robust growth prospects of both countries will also vigorously support their future mitigation of government debt level. Comparatively speaking, China＇s government debt level is healthy and, despite extensive concerns, even its local government debt is not very high. The assessment that China may encounter a crisis is not supported by evidence. Yet in the long run, both countries will face pressures from increased fiscal spending on elder care and healthcare stemming from an ageing population, which will threaten their fiscal sustainability. These challenges require both countries to speed up reforms of elder care and healthcare. Specifically, China needs to focus on elder care reforms and the US should attach more importance to healthcare reforms.

Analysis on auditing problems in SOEs joint share system reform

At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state： Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion.

Research of problems and solutions in financial management of administrative institutions

In recent years, with the deepening of financial reform, administrative institutions continue to strengthen the reforms of financial management, and gradually established a relatively sound system of budge management, revenue and expenditure management. However, in the current system of financial management, there are still many problems that can not be ignored.

Effect of School-Based Income Generating Activities on the Financial Performance of Public Secondary Schools in Kenya

This study was conducted to determine the value added by Income-Generating Activities （IGAs） on the financial performance of public secondary schools, in terms of assets, liability portfolio, and net worth. Secondary school managers have the gigantic task of balancing meager resources between subsistence and development needs as well as good performance in national examinations. However, macro-economic shocks such as inflation, fuel shortage, and crop failure, among others, often militate against the success of public schools. School-based IGAs enable public schools to cope with external economic shocks, without necessarily passing down budgetary adjustments to parents. However, the country lacks a clear policy guideline to facilitate the initiation, management, accounting, reviewing, and financial reporting of IGA projects. Besides, there is no documented information regarding the value added by IGA initiatives to the financial performance of public secondary schools. The study found that IGA and non-IGA schools were significantly different in terms of category, student population, age, annual income, and number of paid workers. Schools having IGAs were 1.9 times more likely to own as many assets as schools not having IGAs. Besides, IGA schools were about 2.2 times less likely to have their liability in excess of the median threshold. Regarding net worth, the study found that schools having IGAs were about 2.1 times more likely to be operating above the median threshold; suggesting that schools having IGAs were wealthier than non-IGA schools. Based on the findings, this study concludes that IGA projects were beneficial to schools by improving the ability of schools to accumulate assets and manage their liabilities. The study recommends the need to： formulate an appropriate policy framework to guide and standardize IGA activities; initiate suitable training programs for school IGA managers; as well as engage business development managers to advice schools on IGA matters.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives

This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises （SMEs）. Through comprehensive exploration of data, the study investigates factors leading to successful and unsuccessful utilization of tax incentives among SMEs. Financial ratios were calculated based on the information retrieved from the companies＇ annual financial statement. Apparently, these financial ratios are evidence of how successful the companies are in utilizing the tax incentives. In this study, 129 small companies and 71 medium-sized companies were selected as samples for the period of 2003-2007. The result indicates that financial structure such as retained earnings, tax burden, cash flow, and inventory level determined the ability of companies to utilize tax incentives; hence leading to higher earnings generated from the business operation. The age of the companies affects the utilization of tax incentives and this denotes that older companies are more capable of generating higher earnings. Hence, a thorough analysis of the data allows us not only to determine the success of the company in utilizing tax incentives but also to identify the determinants that impact their performance.

Public Accounting and IPSAS in Portugal： The Accounting Standardization System for Public Administrations

The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.

The Effect of Tax as an Instrument of Fiscal Policy in Kosovo

This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.

Determining Bookkeeping Cash Maximum of Serbian Army Units by Using Multicriteria Optimization

Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.

新会计制度下财务管理模式

本文主要是对财务管理制度中所存在的问题进行分析,在分析和研究的过程当中探索出在新会计制度下提升财务管理策略的相关方式方法,希望能够进一步的提升财务管理工作的效率。

Rent-seeking Game Analysis About Suppliers and Agencies in Government Procurement

In government procurement, government and suppliers are connected for their interests, government and agencies are connected for commissions. This paper focuses on these two kinds of relationship and use rent-seeking game model to analyze the behavior of the government.