高经企业经济管理的财务管理策略与绩效评价研究

本文主要研究了高经济企业经济管理的财务管理策略与绩效评价,并对其影响因素和应对措施进行了探讨。第一章介绍了高经济企业的定义、类型和运营模式,以及其财务管理特性。第二章分析了高经济企业的资金管理策略、成本控制策略和风险管理策略。第三章讨论了现有的绩效评价方法的局限性,强调了高经济企业绩效评价的重要性,并提出了提升绩效评价的策略。第四章通过案例分析,描述和分析了高经济企业实施财务管理策略的效果,并对其绩效评价进行了评估和改进措施。第五章探讨了市场环境对财务管理策略的影响,财务管理策略对绩效的影响,并提出了构建和完善财务管理策略与绩效评价体系的建议。通过本研究,可以为高经济企业提供有效的财务管理策略和绩效评价方法,促进其经济效益的提升。

论企业可持续增长的财务管理策略

目前,高速的增长是企业经济逐步显现的一种最新模式,部分企业盲目追求财务的增长率,追求经济利益最大化,从而将企业的可持续发展问题视而不见,最终导致企业在稳步前进的道路上越走越远。从一方面来讲,企业可持续增长受人力、技术资源及企业文化等多方面因素影响,从另一方面,企业的可持续增长受销售净利率、利润留存率及权益乘数等因素的影响。

对国有资产改组中资产剥离的研究与思考

当前国有企业改革正在如火如荼地进行,要促使国有企业真正转换机制,必须寻找一条行之有效的途径。保证国有企业真正落实转型机制,必须寻找有效的方法。当前,从我国的实际情况分析,尽管法律上没有明确规定非经营性资产必须从上市公司中分离出来,但许多国有企业在改组过程中分离出了非经营性资产以及收益性差的经营性资产,本文主要就国有企业改组中资产剥离的相关资产处理进行探讨。

Optimization Design for Fixed Table of Gantry Machining Center Based on Sensitivity and Topology Analyses

In order to decrease the deformation and stress and increase the natural frequency of the fixed table,a method of optimization driven by the sensitivity and topology analyses is proposed.The finite element model of the fixed table is constructed and analyzed by using ANSYS software.Based on the results of static analysis and modal analysis,the maximum deformation,the maximum stress,and natural frequencies are obtained.Then,the sensitivity analysis and topology optimization are carried out to find out the parameters to be optimized.The fixed table is reconstructed according to optimal design scheme.In the comparison of the results between original model and the optimized one,the maximum deformation and stress are decreased by 71.73%and 60.27%respectively.At the same time,the natural frequencies from the first mode to the sixth mode are increased by 30.28%,29.57%,29.51%,31.52%,22.19%,and 21.80%,respectively.The method can provide technology guide for the design and optimization of machining structure.

Financial Decision-Making： The Roles of Intuition, Heuristics, and Impulses

This paper will add to an evolving new paradigm for financial decision-making by exploring the important roles that intuition, heuristics, and impulses play as a bridge between how the conscious and unconscious can work together more effectively in making better decisions. Historically, the roles of financial/accounting theory and cognitive psychology have been extensively studied and documented in attempting to explain individual financial decision-making. More recently, neuroscience has made substantial contributions to learning how prospective financial decisions and outcomes affect brain activity and observed decision-making behavior. The evidence from neuroscience indicates that up to 90% of our decisions are initiated at the unconscious level, which is only beginning to be investigated in a systematic manner. Integrating these findings from multiple disciplines, including recent contributions from neuroscience, has many implications, not only with respect to personal and corporate financial decisions and how markets work, but also as an essential component in the tool box of the general decision maker.

On financing restriction and improvement countermeasure in Tianjin Binhai New Area

Ever since involvement of the Binhai New Area into the national development strategy, carrying out highly effective financing promptly will play the pivotal role to implement its economic development strategy smoothly. In this paper, based on nature of regional financing, the descriptive analysis for the financing condition of the Binhai New Area is carried on. And also based on financing restraint theory and the neoclassic investment model, a real diagnosis analysis for the financing constraint condition of the Binhai New Area is studied. Finally, the existed questions in it are pointed out, and propose the correlative improvement countermeasure is put forward.

Construction Project Bidding Prices and Price Control Mechanism

In the 21st century, especially after the accession to WTO, Construction project bidding price formation mechanism is the main characteristics of the market price of the Construction project is divided in a unified, uniform measurement unit, unified in terms of engineering and consumption of fixed rules on the basis of the implementation of market, competition fees.The first to be carried out not only the financial decision-making, corporate contractors in accordance with the different ways, according to market conditions, its technology, economic strength, through the financial decision-making self-quotation. Second, it is necessary to exercise effective control, both the Construction project bidding price by the form of the contract price is fixed.By design, material procurement, construction management on the implementation of bidding for the effective control of prices.

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.

Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.

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.

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.

中国东盟协会企业家理事代表团在新加坡

2月22日至3月1日,应新加坡中国友好协会邀请,中国东盟协会企业家理事代表团一行10人访问了新加坡。访问期间。