Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Carbon emission reduction accounting method for a CCUS-EOR project

It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.

Financial decision‑making behaviors of Ethnic Tibetan Households based on mental accounting

Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities.

An Optimized Method for Accounting Information in Logistic Systems

In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.

Critical Dialogic Accounting and Accountability Through Integrated Popular Reporting and Digital Technologies: The City of Bari

Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.

Research on Integrating Data Assets Into Accounting Discipline System

As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.

Research on Accounting Issues of the Pension Insurance Fund for Urban Employees

Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.

扩大金融领域制度型开放的运行机理、现实风险和实施路径

扩大金融领域制度型开放是开放型经济发展的必然要求,是实现国民经济高质量发展和中国式现代化的重要保证。以习近平新时代中国特色社会主义思想为指导,结合数字科技产业发展与中国积极加入CPTPP、DEPA的趋势要求,以国际高标准规则和中国金融开放的问题为导向,厘清金融领域制度型开放的瓶颈和基于RTA规则的差距,从金融服务业务、金融市场和资本账户等领域分析扩大金融领域制度型开放的运行机理和现实风险,并在此基础上提出金融领域制度型开放有序扩大的长中短期目标、实施路径、战略规划和方案设计。文章的研究为中国克服金融开放瓶颈,推进“金融深化”,建设金融强国,建立和完善中国特色的自主性开放型金融理论知识体系提供有益贡献。

我国教育核算体系的框架及理论阐释

世界各国都高度重视教育发展,在新时代背景下进行教育活动核算方法的研究有重要的理论与实践意义。本文以联合国教科文组织发布的《国民教育账户方法论》(Methodologyof National Education Accounts 2016,MNEA2016)和联合国《国民账户体系》(System of National Accounts2008,SNA2008)等为基础,讨论我国教育活动核算体系的理论基础与重要范畴,设计账户与核算表通式,构造教育核算指标体系,探讨我国教育核算体系的数据支撑及其与中国国民经济核算体系(China’s System of National Accounts 2016,CSNA2016)的对接问题,以期形成我国教育核算体系的基本范式。

BFT问责机制综述

拜占庭容错(Byzantine Fault Tolerance,BFT)协议在保障区块链或分布式系统在面临节点故障和恶意行为时的一致性和可靠性方面发挥着关键作用。BFT问责机制通过记录和共享共识过程中的共识节点行为,旨在识别拜占庭节点,并能够有效解决在拜占庭节点数量超过1/3时,传统的BFT协议无法确保安全性和活性的问题。文章系统地总结了目前已有的BFT问责协议,包括服务端问责机制、客户端问责机制和BFT内嵌问责机制。文章还对这些机制进行比较和分析,探讨了存在的挑战,并展望了未来可能的发展方向。

基于水供需服务流及外溢价值核算的太湖流域横向生态补偿机制

通过生态补偿协调流域内经济发展与生态保护的关系、缓解上下游利益相关者之间的矛盾是保障流域经济社会可持续发展的关键措施,而流域生态补偿核定的关键在于两点:一是如何模拟并量化水供需服务流动的流向、流量、流速及路径以明确供需双方及其空间关系;二是如何实现栅格尺度-地理单元-行政单元的尺度推演以实现不同行政单元之间生态系统服务的盈余、占用、外溢核算。整合卫星遥感、经济社会统计、水文气象观测等多源异构数据,集成水量平衡、水供需服务流动、生态价值核算等方法,构建了基于水供需流动及其外溢价值核算的流域横向生态补偿标准核定框架,利用D8流向法解决了水供需服务流动的流向、流量、流速及路径模拟与量化,实现了“栅格尺度-地形单元-行政单元”空间尺度推演的外溢价值核算,形成了流域内横向水生态补偿资金收取与分配方案。以太湖流域为例,在全面分析水资源外溢、占用及其价值的基础上,解析了县域尺度的水供需时空关系、流动路径及属性特征,辅以水质指标进而明确界定了责任方与补偿对象,形成了补偿资金收取与分配方案。结果表明,太湖流域水供需双方界线清晰、服务流近似于自然汇流过程,供给方以流域西部、西南部、中部县域为主,特别是西部至中部的县域,应受偿资金较多,平均各县应受偿资金比例超过2%/a,应受偿资金最多的嘉善区,比例超过19.66%/a;需求方聚集于流域中部、东部,特别是黄浦江自然汇流沿岸县域,应收取补偿资金较多,平均各县应收取资金比例超过5%/a,应收取最多的浦东新区,比例超过15.48%/a;净补偿资金基本呈现西高东低的分布特征,流域的大部分城市核心区的县域净补偿资金为负值。研究的核定框架、量化核算方法、资金统筹方案可应用到其他流域的横向生态补偿机制构建,实现流域内部与流域之间生态保护和经济发展的整体协调。

货币政策对企业劳动投资效率的影响研究

基于2010—2020年我国A股上市公司的相关数据,对货币政策与企业劳动投资效率之间的关系进行探讨。研究发现,在货币政策紧缩时,企业劳动投资效率会有明显的提高,会计稳健性的提高以及自由现金流量的减少是紧缩性货币政策影响企业劳动投资效率的主要作用机制。进一步研究发现,高质量的公司治理水平会抑制紧缩性货币政策对企业劳动投资效率的影响。非效率劳动投资分组检验结果表明,紧缩性货币政策对企业劳动投资效率的促进效应,更多地表现为抑制劳动投资过度。

基于业财会融合的管理控制系统重构

本文针对当前业财会融合研究中的热点问题,即业财会融合的内涵、种类、本质和系统构建问题进行了深入的探讨。笔者在界定“业”“财”“会”内涵的基础上,分别论述了业财融合、业会融合、财会融合和业财会融合四类融合的特点;指出了业财会融合的目的是实现价值管理与非价值管理的统一,业财会融合的本质是保证企业整体目标实现的管理控制系统;重构了基于业财会融合的管理控制系统,包括组织结构系统、信息沟通要素系统、控制目标分解系统、过程控制系统和评价激励系统。本文对创新和完善业财会融合理论和管理控制理论,指导企业建立业财会融合的管理控制系统具有重要价值。

医疗人工智能应用的法律挑战及其治理

医疗人工智能的高效性和先进性对公共卫生和医疗保健领域的技术创新产生了深刻影响。医疗人工智能有望使公民更好地享有健康权,并对整个公共卫生领域带来裨益,但同时也需注意医疗人工智能的发展速度远超对其监管框架的部署规划,会对个人权利和公共健康构成严重挑战,亟需法律作出相应回应。从相关当事人的尊严和自主性的保护、健康数据处理中的隐私和个人信息保护、医疗人工智能应用的公平性和透明度、问责制度和归责原则等方面分析了医疗人工智能应用的法律挑战,并从明确医疗人工智能的治理原则,建立包含硬法和软法在内的初步立法框架,构建科学、合理、高效的监管体制等角度构思了我国医疗人工智能的治理框架。

“双碳”目标引领下家庭碳账户体系的构建对策及建议

碳账户体系建设是践行国家“双碳”目标的重要路径。随着个人碳账户的不断完善,开展家庭碳账户的试点探索,有助于个人碳账户应用体系与碳市场的建立与完善。从家庭碳账户体系构建的背景及意义出发,通过文献调研与实证调查等方法,分析个人碳账户存在问题及对家庭碳账户体系构建的启示。研究结果表明,个人碳账户建设存在多平台重复建设及标准不统一问题、公平性与合理性问题、信息准确性与偏差问题、以及减排政策框架的有效融合欠缺问题。在“双碳”目标引领下,应设立家庭碳户主并建立家庭碳共济总账户,整合碳账户平台并完善家庭碳账户数据信息,创新家庭碳普惠模式,以构建并完善家庭碳账户体系,促进全民参与绿色低碳生态文明行动。

我国垃圾填埋碳排放核算标准的编制建议

填埋作为我国主要的垃圾处理方式之一,是碳排放的重要来源;编制我国垃圾填埋碳排放核算标准,将支持碳排放统计核算体系建设,推进碳达峰、碳中和目标进程。本文梳理了国内外垃圾填埋碳排放核算的相关标准和指南研制进展,分析了我国垃圾填埋碳排放核算标准编制面临的挑战,在深入讨论相关标准的基准方法、编制重点任务的基础上提出了有关发展建议。研究认为,国际上已有的标准和指南以及提供的缺省值不完全适用于我国垃圾填埋碳排放核算的实际情况,目前我国缺少规范统一的垃圾填埋碳排放核算方法,也缺乏可靠的核算清单数据。为此,针对我国填埋垃圾特征和技术现状,提出了我国垃圾填埋碳排放核算方法、核算范围和清单的建议内容;明晰了我国垃圾填埋碳排放核算标准编制的重点任务,提供了适合我国垃圾填埋场景的清单数据获取方式。后续,可充分考虑地区因素,采用我国特征性数据,以获得更贴合实际情况的垃圾填埋碳排放核算结果,据此开展我国垃圾填埋碳排放核算标准的编制工作。

共有网络平台账号的分割与价值评估——以黄某与陈某同居关系析产纠纷为例

网络平台账号不仅包含用户名和密码的数字组合,也包含了各种数据、人身利益和财产利益。网络平台账号基于网络平台与用户签订服务合同而产生;用户通过账号和密码对网络平台账号进行排他使用,并通过粉丝打赏和直播带货等方式获得收益。网络平台账号内发布的内容多是用户创作的作品,属于智力成果;账号内的粉丝对于用户具有依赖性。因此,作为虚拟财产的共有网络平台账号与网络游戏装备、加密虚拟货币等虚拟财产不同,其法律属性是一种新型权利,除具有物权、债权、知识产权的权利属性外,还具有人格属性。多人共有的网络平台账号具有分割的可能性。对于具有人格属性的共有网络平台账号,当注册者与运营者不同时,分割应以保留网络平台账号的最大价值为原则,考虑粉丝群体的情感投入和网络平台账号继续经营问题,将网络平台账号分割给实际运营者,并对注册者予以价值补偿。网络平台账号的价值构成要素应包括账号的创建成本、运营成本、粉丝打赏收入、直播带货收入以及广告运营收入等。对网络平台账号的价值评估可以采用成本法、市场法和收益法的有机结合,同时可以吸收网络平台规则,采用大数据等技术手段确保评估结果的相对准确性。司法鉴定机构可以联合网络平台构建虚拟财产价值评估体系,充分参考网络平台的价值评估意见,以确保司法裁判的准确性和公正性。

保理合同客体研究

保理合同属于混合合同,其客体是应收账款,可分为现有应收账款与将有应收账款。现有债权与将有债权基于基础法律关系生效与否而对应存在,前者对应现有应收账款,后者对应将有应收账款;未来应收账款、将有应收账款和现有应收账款均是应收账款债权在特定时点、特定条件下的概念,同一个债权随着时间的推移和条件的达成在上述概念之间转化;现有应收账款与将有应收账款为并列关系,共同构成保理合同客体;未来应收账款如果具备可期待性与可确定性可以与将有应收账款一样成为保理合同的客体。

某医院耳鼻喉科DRG病组成本核算的实践探索

目的成本核算是医院精细化运营的重要环节,文章梳理了医院DRG成本核算流程,以耳鼻喉科为案例进行实践探讨,为医院DRG成本核算工作的顺利实施提供参考。方法以耳鼻喉科10个DRG病组为核算案例,包括选取DD29鼻腔、鼻窦组病例,对其病种临床路径前后的费用及成本进行单因素分析。结果经研究发现,是否进入临床路径对患者的费用及成本有显著影响。结论临床路径有助于建立规范化的DRG病种成本核算体系,通过成本数据优化DRG分组结果,构建全流程、整合式的医院成本核算信息系统。

中国分享经济卫星账户框架设计

分享经济的飞速发展给传统国民经济核算带来了巨大挑战,为便于探究分享经济与国民经济各部门之间的关系,进一步分析分享经济的发展及其对国民经济的贡献,文章基于现行国民经济核算理论,从分享经济相关概念界定、分享经济产业和产品分类等方面入手,构建包含SESA供给表、使用表、资产负债表和就业表的分享经济卫星账户框架,并在框架设计的基础上,结合案例推介分享经济卫星账户的具体使用过程。