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.

Both Capacity and Output of Luoyang-made Aluminum Sheet, Strip and Foil Accounted for 50% of Total China

Recently,the Henan Province Aluminum Processing Technology Exchange Conference opened at Yidian Holding Group.Currently output of Henan Province’s aluminum productsranks second nationwide,capacity and output of"Luolyang made"aluminum sheet,strip and foil all accounted for"half of the country total"across China.

NEV Sales Surge In April

Retail sales of new energy vehicles(NEVs)in China jumped 85.6 percent year on year in April,data from the China Passenger Car Association(CPCA)showed on 9 May.A total of 527,000 NEVs were sold in China in April,down 3.6 percent from March,according to the CPCA.NEV sales of major domestic brands accounted for 70.5 percent of the total NEV sales in the country,the data revealed.

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.

An Ethereum-based solution for energy trading in smart grids

The need for a flexible,dynamic,and decentralized energy market has rapidly grown in recent years.As a matter of fact,Industry 4.0 and Smart Grids are pursuing a path of automation of operations to insure all the steps among consumers and producers are getting closer.This leads towards solutions that exploit the paradigm of public blockchain,which represents the best platform to design flat and liquid markets for which providing trust and accountability to mutual interactions becomes crucial.On the other hand,one of the risks arising in this situation is that personal information is exposed to the network,with intolerable threats to privacy.In this paper,we propose a solution for energy trading,based on the blockchain Ethereum and Smart Contracts.The solution aims to be a concrete proposal to satisfy the needs of energy trading in smart grids,including the important feature that no information about the identity of the peers of the network is disclosed in advance.

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.

Effect of Photovoltaic Power Generation on Carbon Dioxide Emission Reduction under Double Carbon Background

Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean and renewable power source with excellent potential for further development and utilization.In 2021,the global solar installed capacity was about 749.7 GW.Establishing correlations between solar power generation,standard coal equivalent,carbon sinks,and green sinks is crucial.However,there have been few reports about correlations between the efficiency of tracking solar photovoltaic panels and the above parameters.This paper calculates the increased power generation achievable through the use of tracking photovoltaic panels compared with traditional fixed panels and establishes relationships between power generation,standard coal equivalent,and carbon sinks,providing a basis for attempts to reduce reliance on carbon-based fuels.The calculations show that power generation efficiency can be improved by about 26.12%by enabling solar panels to track the sun's rays during the day and from season to season.Through the use of this improved technology,global CO_(2) emissions can be reduced by 183.63 Mt,and the standard coal equivalent can be reduced by 73.67 Mt yearly.Carbon capture is worth approximately EUR 15.48 billion,and carbon accounting analysis plays a vital role in carbon trading.

动态梯度阈值裁剪的差分隐私生成对抗网络算法

现有的生成对抗网络(GAN)和差分隐私相结合的方法大多采用梯度扰动的方法实现隐私保护,即在优化过程中利用梯度裁剪技术来约束优化器对单个数据的敏感性,并对裁剪后的梯度添加随机噪声以达到保护模型的目的。然而大多数方法在训练时裁剪阈值固定,而阈值过大或过小均会影响模型的性能。针对该问题,提出动态梯度阈值裁剪的DGC_DPGAN(Dynamic Gradient Clipping Differential Privacy Generative Adversarial Network)算法以兼顾隐私保护和模型的性能。该算法结合预训练技术,在优化过程中先求取每批次隐私数据的梯度F-范数均值作为动态梯度裁剪阈值,再对梯度进行扰动。考虑不同的裁剪顺序,提出先裁剪再加噪的CLIP_DGC_DPGAN(Clip Dynamic Gradient Clipping Differential Privacy Generative Adversarial Network)算法和先加噪再裁剪的DGC_DPGAN算法,并采用Rényi Accountant求取隐私损失。实验结果表明,在相同的隐私预算下,所提出的两种动态梯度裁剪算法与固定梯度阈值裁剪方法相比更优:在Mnist数据集上,所提两种算法在IS(Inception Score)、结构相似性(SSIM)、卷积神经网络(CNN)分类准确率上分别提升了0.32~3.92,0.03~0.27,7%~44%;在Fashion-Mnist数据集上,所提两种算法在IS、SSIM、CNN分类准确率上分别提升了0.40~4.32,0.01~0.44,20%~51%。同时,GAN模型生成图像的可用性更好。

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.

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.

Implications of Declining Ground Water and Water Quality in the US Southeastern Coastal Plain Ecoregion and Areawide Environmental Impact Statement Required for Mining in the Greater Okefenokee Swamp Basin—Part 1

Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.

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.

Natural Resource Governance in Unrecognized Settings: What Are Emerging Political, Legal and Fiscal Issues Affecting “Somaliland”?

Somaliland declared independence after the fall of the Central Government of Somalia in 1991. Early peace settlements and state-building efforts led to transitional government and early democratic contestations including presidential elections in a hybrid state framework. This emerging democracy in a conflict-torn region is challenged by weak accountability and power imbalances between the three government branches. Over the past few years, the current ruling party started to engage with foreign companies to carry out exploration activities in onshore blocks utilizing existing information on the distribution of natural resources of oil, and gas and to lesser extent mining. Following an informal auction of selling licenses for resource exploration among various companies, Genel Energy amongst others;Somaliland has no competent institutions in managing revenues for long-term development due to two distinctive factors: 1) absence of strong legal and political frameworks specific to governance of extractive industry;2) weak fiscal regimes across spectrum of extractive companies, the state and investors.

网络管理会计:信息经济下的企业管理会计

文章在分析信息经济对企业经济行为影响的基础上,指出网络信息技术给企业管理会计所带来的革命性变化。管理会计工作目标、工作主体、工作服务对象、工作内容的变化,以及工作对象等都发生了改变。随之,文章提出信息经济下企业网络管理会计的框架体系。

A Review of Botulism in China

The epidemiological characteristics and etiology of botulisin in China, as well as the distribution of different types of Clustridium bolulinum in China; are described.Through 1989, 15 provinces and autonomous regions reported the occurrence of botulism.There were 2861 cases involved in 745 outbreaks.Among the cases 421 died, with a case fatality of 14.7%.The main epidemiological characteristics of botulism in China are: (i) the major foods causing botulism are homemade fermented bean products which accounted for 62.6% of the cases; (ii) the incubation period is longer (3 h-54 days) than that described in the western literature (mostly 2-7 days); (iii) the peak occurrence is from February to May; (iv) the progression of symptoms and signs is slower than that of western cases.All types of C.bolulinum.with the exception of type G, have been found in China.The distribution of various types of C.botnlinum is significantly different between southern and northern China; this is related to the latitude and is correlated with the prevalence of this disease.Most of the botulism outbreaks occurred above 30° north latitude in northern China and outbreaks rarely occurred below 30° north latitude.Nationwide surveys showed that the average detection rate of C bolulinum spores in soil and foods in the northern parts of China was 14.8%.while it was only 2.5% in the south.C.bolulinum types A, B, E.and F, which are involved in human botulism, were frequently found in the North, while types C and D, which are involved only in animal intoxication, were found more frequently in the south. 1990 Academic Press.Inc.

中国新会计准则国际协调效果研究——基于会计信息可比性的视角

基于会计信息可比性的视角,运用2005年至2008年AH股公司双重披露的数据来分析和检验中国新会计准则国际协调的效果。研究表明,双重披露的净资产、净利润、经营现金净流量无显著性差异,双重披露的差异呈现阶段性显著缩小的趋势,说明新会计准则与国际财务报告准则实现了实质上的协调,但是三个指标并没有同步实现了国际协调。

SA8000与我国对外贸易可持续发展

对社会责任管理体系标准--SocialAccountability(SA)8000与社会责任和贸易壁垒的关系问题进行了研究。分析了执行SA8000成本和"招工难"问题,并依照十六届三中全会关于坚持以人为本,树立全面、协调、可持续的发展观的精神,指出SA8000不是一种壁垒,而只是"台阶"或"门槛",认为SA8000的推行有利于提高我国企业素质,为我国对外贸易走可持续发展之路提供契机。

基于患者医疗服务成本追踪的病种成本核算与应用研究

医疗服务成本核算已成为医院管理的巨大挑战,目前医院较多采用的是基于医疗项目成本叠加的病种成本核算,在实际操作中存在诸多问题和困难。为了寻求核算病种成本的新思路,本文探讨了基于患者个体的医疗服务成本核算理论与实践,给出该成本核算的方式与结果分析,并针对这一方式进行了讨论。

会计语言的嬗变——兼论XBRL的应用分析

XBRL自2011年以来已经在美国被要求在所有的上市公司强制执行,而且XBRL在中国也被要求按照财政部公布的名单强制执行。从传统意义上的一般目的财务报告,到ERP软件中的财务报告视图,再到依照XBRL编制的财务报告,会计语言发生了一次次的嬗变。会计报告的生成方式、会计报告的媒介、会计报告的格式乃至会计报告的标准都发生了巨大的变化,文章以会计语言的变迁为主线,阐述了会计语言变迁的环境、动因以及影响,并就当前XBRL的深入应用提出了相应的意见。