From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

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.

Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

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.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

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.

Analysis of Internal Control Management Problems in Hospital Finance and Accounting

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.

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.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

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.

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.

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。

交通碳排放研究综述::核算方法、影响因素及作用机理

交通运输业是碳减排的重要行业,关于交通碳排放核算方法、影响因素及作用机理的研究一直是交通碳排放研究领域的一个热点。本文从交通碳排放量核算方法、交通碳排放影响因素辨识、交通碳排放作用机理分析三个方面来进行综述。在交通碳排放量核算方法部分按照直接获取、“自上而下”法、“自下而上”法、机动车排放模型四种方法进行分类。在交通碳排放影响因素辨识部分从IPAT模型、Kaya恒等式、直接选取三点进行综述,并对近年学者们选取的影响因素进行了总结。在交通碳排放作用机理分析部分综述了脱钩模型、因素分解法、计量经济学方法、系统动力学方法,进而对用不同方法分析的交通碳排放作用机理进行了总结,其中Tapio脱钩模型和对数平均迪氏指数分解法是应用较为广泛的方法。最后,探讨了交通碳排放核算方法、影响因素及作用机理研究中的关键问题,指出本领域的研究难点主要集中于交通碳排放核算方法的优化及统一、影响因素选取体系的形成上。

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。

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。

区块链赋能企业财务共享模式:应收账款管理

针对财务共享模式下应收账款管理中存在的信息共享不及时、票据处理效率低、甄别客户信用手段落后、交易信息可验证性弱的问题,本文基于业务财务、共享财务和战略财务三层职能框架,应用区块链的P2P网络广播技术、智能合约和共识机制技术,重构了财务共享模式下应收账款管理的系统框架,并从技术原理与业务流程两方面探讨了区块链赋能应收账款管理的实现路径。提出了从财务三层职能框架整体视角推进区块链技术的应用,对应收账款管理流程进行优化,以及基于区块链的财务生态系统建设等建议,为财务共享模式下全面提升应收账款管理效能提供了借鉴。

“双碳”目标下火电厂CO_(2)计量技术研究现状与展望

中国电力行业CO_(2)排放量是CO_(2)排放的主要来源,其中火电厂CO_(2)排放量在电力行业中占比最大。在“双碳”目标下,CO_(2)计量技术可以实现对火电厂中CO_(2)排放量的直观判断,为火电厂CO_(2)减排提供重要支撑,促进火电厂参与碳交易,带动区域经济发展。结合国内外政策,讨论了目前通用CO_(2)计量方法的实施进展,总结归纳了以碳核算为主、碳监测为辅的火电厂CO_(2)计量方法存在的问题,并对火电厂CO_(2)计量技术应用的重难点进行了分析。最后,对火电厂CO_(2)计量技术的发展及应用进行了展望。

井工煤矿甲烷排放精准监测与核算

甲烷作为全球第二大温室气体,具有增温潜势高、寿命短的特点,主要来源于煤炭、油气生产、农业、畜牧业和废弃物处理等领域。积极稳妥有序控制甲烷排放,兼具减缓全球温升的气候效益、能源资源化利用的经济效益、协同控制污染物的环境效益和减少生产事故的安全效益。甲烷也是煤矿生产排放中最主要的温室气体,目前对煤矿甲烷的排放监测及其在煤矿三维立体空间内的浓度分布研究将成为我国甲烷排放控制行动的重点,对煤矿企业更好顺应国家战略具有重要意义。选取山西某高瓦斯矿井、陕西某低瓦斯矿井进行甲烷排放监测核算,以固定监测、手工监测、无人机监测及矿后活动监测等方式研究我国高低瓦斯矿井甲烷分布,并对其甲烷排放量开展分析。结果表明:①美国Climate TRACE网站公布的山西某高瓦斯矿井、陕西某低瓦斯矿井2022年度甲烷排放量与实测法计算的结果差异较大,其中公布的某低瓦斯矿井年度甲烷排放量为实测法计算结果的10.92倍,自上而下的监测核算方法准确性不足,无法为碳交易提供可靠的数据支持。②矿后活动监测核算发现,采用IPCC缺省值计算的矿后活动甲烷排放量是实测法计算的3~5倍,且不同粒径和暴露时间下煤样反馈的矿后活动排放量差异较大。亟需一套统一精准的测试标准,为未来碳市场交易提供公平准确的数据。

基于自然标注的跨平台虚拟账号关联方法研究

随着大数据时代的到来,跨平台虚拟账号的关联成为网络监管领域亟待解决的问题。该文以微博、微信等用户文本数据为研究对象,通过对数据的抽样和人工标注,开展开放式社交平台中跨平台账号自然标注行为的量化分析,并由此提出基于用户自然标注的跨平台虚拟账号的关联方法。该方法针对自然标注特点,构建基于上下字词特征的虚拟账号识别的模型,并利用二分类的深度学习模型进行昵称和用户的同一认证,最终实现对跨平台虚拟账号的识别,识别准确率达到85%以上。