This paper attempts to explore the decoupling relationship and its drivers between industrial economic increase and energy-related CO_(2) emissions(ICE). Firstly, the decoupling relationship was evaluated by Tapio ind...This paper attempts to explore the decoupling relationship and its drivers between industrial economic increase and energy-related CO_(2) emissions(ICE). Firstly, the decoupling relationship was evaluated by Tapio index. Then, based on the DEA meta-frontier theory framework which taking into account the regional and industrial heterogeneity and index decomposition method, the driving factors of decoupling process were explored mainly from the view of technology and efficiency. The results show that during2000-2019, weak decoupling was the primary state. Investment scale expansion was the largest reason hindering decoupling process of industrial increase from ICE. Both energy saving and production technology achieved significant progress, which facilitated the decoupling process. Simultaneously, the energy technology gap and production technology gap among regions have been narrowed, and played a role in promoting decoupling process. On the contrary, both scale economy efficiency and pure technical efficiency have inhibiting effects on decoupling process. The former indicates that the scale economy of China's industry was not conducive to improve energy efficiency and production efficiency, while the latter indicates that resource misallocation problem may exist in both energy market and product market.展开更多
Increasingly engaged in maritime governance,China has developed its distinct vision and gradually established a complete theoretical system surrounding it.In terms of discourse,China has proposed a collection of conce...Increasingly engaged in maritime governance,China has developed its distinct vision and gradually established a complete theoretical system surrounding it.In terms of discourse,China has proposed a collection of concepts and ideas including a maritime community with a shared future,the 2lst Century Maritime Silk Road,Blue Partnerships,and marine ecological civilization.In terms of connotations,China champions such values as lasting peace,common prosperity,openness and inclusiveness,and cleanness and beautifulness.Exteriorly and interiorly,we can observe the unique character of China's vision concerning maritime governance,which will continue to upgrade and bear fruit in future practices,boosting the development of Chinese maritime governance theories,multilateral maritime cooperation,and ocean-related international legislation.Guided by its vision,China is expected to contribute more to global maritime security and marine ecological civilization.展开更多
Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ...Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.展开更多
Increased human activities in China's coastal zone have resulted in the depletion of ecological land resources.Thus,conducting current and future multi-scenario simulation research on land use and land cover chang...Increased human activities in China's coastal zone have resulted in the depletion of ecological land resources.Thus,conducting current and future multi-scenario simulation research on land use and land cover change(LUCC)is crucial for guiding the healthy and sustainable development of coastal zones.System dynamic(SD)-future land use simulation(FLUS)model,a coupled simulation model,was developed to analyze land use dynamics in China's coastal zone.This model encompasses five scenarios,namely,SSP1-RCP2.6(A),SSP2-RCP4.5(B),SSP3-RCP4.5(C),SSP4-RCP4.5(D),and SSP5-RCP8.5(E).The SD model simulates land use demand on an annual basis up to the year 2100.Subsequently,the FLUS model determines the spatial distribution of land use for the near term(2035),medium term(2050),and long term(2100).Results reveal a slowing trend in land use changes in China's coastal zone from 2000–2020.Among these changes,the expansion rate of construction land was the highest and exhibited an annual decrease.By 2100,land use predictions exhibit high accuracy,and notable differences are observed in trends across scenarios.In summary,the expansion of production,living,and ecological spaces toward the sea remains prominent.Scenario A emphasizes reduced land resource dependence,benefiting ecological land protection.Scenario B witnesses an intensified expansion of artificial wetlands.Scenario C sees substantial land needs for living and production,while Scenario D shows coastal forest and grassland shrinkage.Lastly,in Scenario E,the conflict between humans and land intensifies.This study presents pertinent recommendations for the future development,utilization,and management of coastal areas in China.The research contributes valuable scientific support for informed,long-term strategic decision making within coastal regions.展开更多
The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implication...The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.展开更多
Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to...Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.展开更多
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ...Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.展开更多
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 breakt...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.展开更多
Earthquake has a significant impact on operation safety of the high speed railway,and for Jakarta-Bandung High Speed Railway(HSR)in Indonesia where it is earthquake-prone,it is necessary to establish an earthquake ear...Earthquake has a significant impact on operation safety of the high speed railway,and for Jakarta-Bandung High Speed Railway(HSR)in Indonesia where it is earthquake-prone,it is necessary to establish an earthquake early warning system to strengthen its earthquake resistance.Based on the principle and technical characteristics of China's high speed railway earthquake early warning system and combining the actual situations of Jakarta-Bandung HSR in Indonesia,this paper describes how to implement China's high speed railway earthquake early warning system in Jakarta-Bandung HSR.It focuses on optimizations in environmental adaptation design and seismic network interface design,earthquake attenuation model parameter adjustment and terminal software interface adjustment,so as to make the system better suit the local situations,and meet operation requirements and guarantee safe operation of Jakarta-Bandung HSR.展开更多
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting...This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.展开更多
This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos...This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.展开更多
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,...There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.展开更多
The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the...The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting＇s value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.展开更多
Objective Since HFMD was designated as a class C communicable disease in May 2008,18 months surveillance data have been accumulated to December 2009.This article was to describe the distribution of HFMD for age,sex,ar...Objective Since HFMD was designated as a class C communicable disease in May 2008,18 months surveillance data have been accumulated to December 2009.This article was to describe the distribution of HFMD for age,sex,area,and time between 2008 and 2009,to reveal the characteristics of the epidemic.Methods We analyzed weekly reported cases of HFMD from May 2008 to December 2009,and presented data on the distribution of age,sex,area and time.A discrete Poisson model was used to detect spatial-temporal clusters of HFMD.Results More than 1 065 000 cases of HFMD were reported in China's Mainland from May 2008 to December 2009 （total incidence：12.47 per 10 000）.Male incidence was higher than female for all ages and 91.9% of patients were 5 years old.The incidence was highest in Beijing,Shanghai,Zhejiang and Hainan.The highest peak of HFMD cases was in April and the number of cases remained high from April to August.The spatial-temporal distribution detected four clusters.Conclusion Children 5 years old were susceptible to HFMD and we should be aware of their vulnerability.The incidence was higher in urban than rural areas,and an annual pandemic usually starts in April.展开更多
With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security...With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.展开更多
基金financial support from the China Postdoctoral Science Foundation project(No.2023M733253)。
文摘This paper attempts to explore the decoupling relationship and its drivers between industrial economic increase and energy-related CO_(2) emissions(ICE). Firstly, the decoupling relationship was evaluated by Tapio index. Then, based on the DEA meta-frontier theory framework which taking into account the regional and industrial heterogeneity and index decomposition method, the driving factors of decoupling process were explored mainly from the view of technology and efficiency. The results show that during2000-2019, weak decoupling was the primary state. Investment scale expansion was the largest reason hindering decoupling process of industrial increase from ICE. Both energy saving and production technology achieved significant progress, which facilitated the decoupling process. Simultaneously, the energy technology gap and production technology gap among regions have been narrowed, and played a role in promoting decoupling process. On the contrary, both scale economy efficiency and pure technical efficiency have inhibiting effects on decoupling process. The former indicates that the scale economy of China's industry was not conducive to improve energy efficiency and production efficiency, while the latter indicates that resource misallocation problem may exist in both energy market and product market.
基金the phased result of a key research project supported by the National Social Science Fund of China(22VHQ010).
文摘Increasingly engaged in maritime governance,China has developed its distinct vision and gradually established a complete theoretical system surrounding it.In terms of discourse,China has proposed a collection of concepts and ideas including a maritime community with a shared future,the 2lst Century Maritime Silk Road,Blue Partnerships,and marine ecological civilization.In terms of connotations,China champions such values as lasting peace,common prosperity,openness and inclusiveness,and cleanness and beautifulness.Exteriorly and interiorly,we can observe the unique character of China's vision concerning maritime governance,which will continue to upgrade and bear fruit in future practices,boosting the development of Chinese maritime governance theories,multilateral maritime cooperation,and ocean-related international legislation.Guided by its vision,China is expected to contribute more to global maritime security and marine ecological civilization.
文摘Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.
基金Under the auspices of National Natural Science Foundation of China (No.42176221,41901133)Strategic Priority Research Program of the Chinese Academy of Sciences (No.XDA19060205)Seed project of Yantai Institute of Coastal Zone Research,Chinese Academy of Sciences (No.YIC-E3518907)。
文摘Increased human activities in China's coastal zone have resulted in the depletion of ecological land resources.Thus,conducting current and future multi-scenario simulation research on land use and land cover change(LUCC)is crucial for guiding the healthy and sustainable development of coastal zones.System dynamic(SD)-future land use simulation(FLUS)model,a coupled simulation model,was developed to analyze land use dynamics in China's coastal zone.This model encompasses five scenarios,namely,SSP1-RCP2.6(A),SSP2-RCP4.5(B),SSP3-RCP4.5(C),SSP4-RCP4.5(D),and SSP5-RCP8.5(E).The SD model simulates land use demand on an annual basis up to the year 2100.Subsequently,the FLUS model determines the spatial distribution of land use for the near term(2035),medium term(2050),and long term(2100).Results reveal a slowing trend in land use changes in China's coastal zone from 2000–2020.Among these changes,the expansion rate of construction land was the highest and exhibited an annual decrease.By 2100,land use predictions exhibit high accuracy,and notable differences are observed in trends across scenarios.In summary,the expansion of production,living,and ecological spaces toward the sea remains prominent.Scenario A emphasizes reduced land resource dependence,benefiting ecological land protection.Scenario B witnesses an intensified expansion of artificial wetlands.Scenario C sees substantial land needs for living and production,while Scenario D shows coastal forest and grassland shrinkage.Lastly,in Scenario E,the conflict between humans and land intensifies.This study presents pertinent recommendations for the future development,utilization,and management of coastal areas in China.The research contributes valuable scientific support for informed,long-term strategic decision making within coastal regions.
文摘The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.
文摘Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.
文摘Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.
文摘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.
文摘Earthquake has a significant impact on operation safety of the high speed railway,and for Jakarta-Bandung High Speed Railway(HSR)in Indonesia where it is earthquake-prone,it is necessary to establish an earthquake early warning system to strengthen its earthquake resistance.Based on the principle and technical characteristics of China's high speed railway earthquake early warning system and combining the actual situations of Jakarta-Bandung HSR in Indonesia,this paper describes how to implement China's high speed railway earthquake early warning system in Jakarta-Bandung HSR.It focuses on optimizations in environmental adaptation design and seismic network interface design,earthquake attenuation model parameter adjustment and terminal software interface adjustment,so as to make the system better suit the local situations,and meet operation requirements and guarantee safe operation of Jakarta-Bandung HSR.
文摘This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.
文摘This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.
文摘There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.
基金Supported by Education Reform,Innovation and Guidance Program for Teachers in Universities of Tian Jin Agricultural University(20170405)~~
文摘The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting＇s value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.
文摘Objective Since HFMD was designated as a class C communicable disease in May 2008,18 months surveillance data have been accumulated to December 2009.This article was to describe the distribution of HFMD for age,sex,area,and time between 2008 and 2009,to reveal the characteristics of the epidemic.Methods We analyzed weekly reported cases of HFMD from May 2008 to December 2009,and presented data on the distribution of age,sex,area and time.A discrete Poisson model was used to detect spatial-temporal clusters of HFMD.Results More than 1 065 000 cases of HFMD were reported in China's Mainland from May 2008 to December 2009 （total incidence：12.47 per 10 000）.Male incidence was higher than female for all ages and 91.9% of patients were 5 years old.The incidence was highest in Beijing,Shanghai,Zhejiang and Hainan.The highest peak of HFMD cases was in April and the number of cases remained high from April to August.The spatial-temporal distribution detected four clusters.Conclusion Children 5 years old were susceptible to HFMD and we should be aware of their vulnerability.The incidence was higher in urban than rural areas,and an annual pandemic usually starts in April.
文摘With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.
