With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the conte...With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the context of economic globalization,informatization,and digital transformation,enterprises find themselves navigating a rapidly evolving market environment by intensifying competition.To enhance efficiency and competitiveness,many enterprises have embraced the financial sharing model to streamline financial management processes,curtail costs,and bolster the execution of corporate strategies.This article aims to dissect the definition and essence of the financial sharing model and its significance in the realm of enterprise financial management.Drawing upon this analysis and aligning with the needs of enterprise financial management,the article proposes ideas for optimizing management practices,aspiring to foster reform and innovation in enterprise financial management while enhancing its level of financial management and ability to respond to financial risks.This contribution seeks to provide valuable insights for practitioners in the field.展开更多
From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development need...From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development needs.Fine-tuning financial management is essential to support the modernization of enterprises,guard against operational risks,and promote coordination across the entire value chain for greater economic efficiency.With the help of digital technology,data-driven,highly interconnected,and intelligent decision-making processes are becoming more prominent,profoundly transforming the operational and financial management models of enterprises.This enables financial management to keep pace with modern developments.In light of this,the paper explores the connotations and mechanisms of the digital economy and enterprise financial management,clarifies relevant conceptual characteristics,and identifies problems in financial management under the digital economy.It also offers strategies for optimization and problem-solving,with the aim of providing valuable insights for educators and practitioners.展开更多
As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.T...As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.This paper analyzes the necessity of financial management curriculum reform,from the design ideas,teaching content,teaching mode,and teaching methods of several aspects of vocational college financial management curriculum reform work carried on the preliminary thinking,hoping to improve the teaching quality of this course will be helpful.展开更多
Economic development and social progress have put forward new requirements for the construction of corporate financial management system,and the role of comprehensive budget management has become more and more signifi...Economic development and social progress have put forward new requirements for the construction of corporate financial management system,and the role of comprehensive budget management has become more and more significant,which has been highly valued and paid attention within the enterprise.Based on comprehensive budget management,it can promote the smooth development of daily business activities of the enterprise,continuously improve the level of financial management,create favorable conditions for the construction of the financial management system of the enterprise,and promote the realization of the strategic goals of the enterprise.This paper mainly discusses the construction of enterprise financial management system based on comprehensive budget management,and focuses on some targeted improvement measures.展开更多
Hospitals are crucial healthcare facilities where patients seek treatment,and effective budget management within hospitals significantly impacts their operational efficiency and financial performance.In the age of inf...Hospitals are crucial healthcare facilities where patients seek treatment,and effective budget management within hospitals significantly impacts their operational efficiency and financial performance.In the age of information technology and advanced healthcare solutions,the emergence of smart hospitals represents a new trend in the medical industry’s evolution.Leveraging modern information technology can enhance the development of hospital IT systems and drive budget management toward greater intelligence.This paper begins by analyzing the influence of smart hospitals on hospital budget control.It then examines the current state of budget management control within smart hospitals.Finally,it proposes several strategies for budget management control in smart hospitals,aiming to provide guidance for relevant stakeholders.展开更多
We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Usin...We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis.展开更多
The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of...The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of financial management in China, we demonstrates the differences in financial m anagement between Chinese enterprises and international companies by describing detailed case studies of typical large enterprises in China. To transform the enterprise management mechanism, the enterprise financial m echanism must be transformed accordingly. The basic ideas for its transformation and establishment include: 1. Changing the managerial ideology, that is, completing the ideological chan ge from the management of goods to the management of capital; 2. Establishing a scientific organizational mechanism for financial managemen t; 3. Establishing a mechanism for scientific management, supervision and assess ment; 4. Training high-level financial management personnel with modern management knowledge; 5. Dividing promotion center, distribution center, cost center and profit cen ter in financial division. In view of the above basic ideas and basic principles for the transformation and establishment of enterprise financial mechanism, we found that: the basic conte nt that needs transformation in the theory of China’s traditional enterprise fin ancial mechanism should include the content of finance main body, the content of financial objectives, the content of financial organizational structure and the content of environment for financial management. At the same time the following theories should be introduced, particularly the theories of capital time value, of risk in finance management and risk management, of the capital cost and capi tal structure, so as to establish a basic theoretical framework for the modern e nterprise financial mechanism. Based on the analyses, this paper discusses the impacts of economic globaliz ation to Chinese large enterprises and their financial management systems. From the current situation of Chinese companies’ financial management, this paper dem onstrates the adaptations to the differences in financial management of Chin ese enterprises with case study.展开更多
financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of sm...financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the optimize the financial management. and suggestions to展开更多
In recent years,application of management accounting has been gaining a lot of attention.The positive role of management accounting in financial management has also been widely recognized.After the official implementa...In recent years,application of management accounting has been gaining a lot of attention.The positive role of management accounting in financial management has also been widely recognized.After the official implementation of new government accounting system,environment and situation for financial management in colleges and universities are different from that in the past.In addition to adjustment according to relevant requirements,financial management of colleges and universities are also required to carry out trial application of management accounting.Through analysis of application of management accounting in financial management of some colleges and universities,it can be found that application of management accounting is not being carried out well and is restricted by many difficult factors.This paper will analyze the difficulties of application of management accounting in financial management of colleges and universities,and put forward suitable suggestions for better application of management accounting.展开更多
The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small ...The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small and medium enterprises is the main obstacle for their further development. This text analyzes the current situation and existing problems of financial administration in small and medium enterprises, puts forward the countermeasures of improving the financial administration of small and medium enterprises.展开更多
In this new century, the new green economy growth development pattern is gradually raised. As the expanding of development background, green management pattern has gradually been listed in many enterprises. This allow...In this new century, the new green economy growth development pattern is gradually raised. As the expanding of development background, green management pattern has gradually been listed in many enterprises. This allows companies to conduct exploration deeply, and takes advantage of sustainable development of the green economy plans; so as to make the call of national energy-saving emission to be responded, environment-friendly and resource-saving society to be constructed, also can make the healthy and green corporate culture to be created.展开更多
Amid“Internet+”era,enterprises development has gradually turned to be digital and integrated.If enterprises want to seize the opportunity of the times and integrate the concept of“digital economy”into enterprise m...Amid“Internet+”era,enterprises development has gradually turned to be digital and integrated.If enterprises want to seize the opportunity of the times and integrate the concept of“digital economy”into enterprise management and financial management,it is essential for them to take advantage of the convenience,efficiency,and intelligence of“digital economy”to promote the development of enterprises.Based on the backdrop of the new era,the following paper will deeply analyze how enterprise management and financial management complete the transformation path under digital empowerment to gradually enhance the competitiveness of enterprises.展开更多
Along with China' s rapid economic development, the competition between enterprises is more and more intense, especially for the coal enterprises, and the market competition is fierce is predictable. If the coal ente...Along with China' s rapid economic development, the competition between enterprises is more and more intense, especially for the coal enterprises, and the market competition is fierce is predictable. If the coal enterprises want to be a healthy, sustainable development, it is necessary to strengthen the financial management and change the management mode according to the characteristics of the market competition. This paper mainly analyzes the present situation of financial management of coal enterprises in China and proposes further strengthening measures related to the financial management of coal enterprises.展开更多
There is a great correlation between cost budget management and accounting work.Realizing the overall disposal of the two can provide favorable support for enterprises to enhance their comprehensive market competitive...There is a great correlation between cost budget management and accounting work.Realizing the overall disposal of the two can provide favorable support for enterprises to enhance their comprehensive market competitiveness.Therefore,improving the overall level of cost budget management and accounting work is a problem that many enterprise development strategy makers focus on under the situation that domestic enterprises are facing more and more development pressure.展开更多
financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of sm...financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the countermeasures and suggestions to optimize the financial management.展开更多
In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is...In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise' s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance.展开更多
The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, ...The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, has more and more impact on its survival and development. However, the important problem existing presently is that the significance of the financial management is mostly ignored in the small and micro-sized enterprises, pursuing the short-term economic benefit blindly, which decreases the risk resistance of the small and micro-sized enterprises severely, so that a mass of the small and micro-sized enterprises with poor survivability and extremely short life cycle are occurred. This text analyzes the problems existing in the financial management of the small and micro-sized enterprises around the above several prominent problems, and discusses the corresponding suggestions to promote the sound development of the small and micro-sized enterprises in our country.展开更多
With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which ha...With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China's national economy, and making a huge contribution to promote the increase of China's national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China's private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently.展开更多
At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market de...At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market demand.Hence,enterprises need to study the characteristics of the digital economy and adopt ffective financial management oplimization and upgrading paths.This article summarizes the characteristics of the digital economy,concludes and analyzes the opportunities and challenges faced by corporate financial management from the perspective of the digital economy,investigates the necessity ol optimizing and upgrading corporate financial management,and examines the efective optimization and upgrading paths,hoping to provide reference information for corporate financial managers.展开更多
文摘With the advancement of globalization and information technology,the financial sharing mode has gradually emerged as a crucial means for enterprises to optimize their financial management.Particularly within the context of economic globalization,informatization,and digital transformation,enterprises find themselves navigating a rapidly evolving market environment by intensifying competition.To enhance efficiency and competitiveness,many enterprises have embraced the financial sharing model to streamline financial management processes,curtail costs,and bolster the execution of corporate strategies.This article aims to dissect the definition and essence of the financial sharing model and its significance in the realm of enterprise financial management.Drawing upon this analysis and aligning with the needs of enterprise financial management,the article proposes ideas for optimizing management practices,aspiring to foster reform and innovation in enterprise financial management while enhancing its level of financial management and ability to respond to financial risks.This contribution seeks to provide valuable insights for practitioners in the field.
基金the research result of“Financial Accounting”(Project No.HKSZ2024-10)supported by the Ideological and Political Demonstration Project of Hainan Vocational University of Science and Technology.
文摘From the perspective of the digital economy,enterprise financial management is facing unprecedented challenges and opportunities.Traditional financial management models are no longer suited to current development needs.Fine-tuning financial management is essential to support the modernization of enterprises,guard against operational risks,and promote coordination across the entire value chain for greater economic efficiency.With the help of digital technology,data-driven,highly interconnected,and intelligent decision-making processes are becoming more prominent,profoundly transforming the operational and financial management models of enterprises.This enables financial management to keep pace with modern developments.In light of this,the paper explores the connotations and mechanisms of the digital economy and enterprise financial management,clarifies relevant conceptual characteristics,and identifies problems in financial management under the digital economy.It also offers strategies for optimization and problem-solving,with the aim of providing valuable insights for educators and practitioners.
文摘As the core course of finance and accounting major,the study of financial management knowledge plays a positive role in promoting students’understanding of the whole financial work and enriching financial knowledge.This paper analyzes the necessity of financial management curriculum reform,from the design ideas,teaching content,teaching mode,and teaching methods of several aspects of vocational college financial management curriculum reform work carried on the preliminary thinking,hoping to improve the teaching quality of this course will be helpful.
文摘Economic development and social progress have put forward new requirements for the construction of corporate financial management system,and the role of comprehensive budget management has become more and more significant,which has been highly valued and paid attention within the enterprise.Based on comprehensive budget management,it can promote the smooth development of daily business activities of the enterprise,continuously improve the level of financial management,create favorable conditions for the construction of the financial management system of the enterprise,and promote the realization of the strategic goals of the enterprise.This paper mainly discusses the construction of enterprise financial management system based on comprehensive budget management,and focuses on some targeted improvement measures.
文摘Hospitals are crucial healthcare facilities where patients seek treatment,and effective budget management within hospitals significantly impacts their operational efficiency and financial performance.In the age of information technology and advanced healthcare solutions,the emergence of smart hospitals represents a new trend in the medical industry’s evolution.Leveraging modern information technology can enhance the development of hospital IT systems and drive budget management toward greater intelligence.This paper begins by analyzing the influence of smart hospitals on hospital budget control.It then examines the current state of budget management control within smart hospitals.Finally,it proposes several strategies for budget management control in smart hospitals,aiming to provide guidance for relevant stakeholders.
文摘We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis.
文摘The integration of international economy dominated wi th the financial market leads to fierce competition. This requires firms impleme nt modern corporate financial mechanism. From the view of the current situation of financial management in China, we demonstrates the differences in financial m anagement between Chinese enterprises and international companies by describing detailed case studies of typical large enterprises in China. To transform the enterprise management mechanism, the enterprise financial m echanism must be transformed accordingly. The basic ideas for its transformation and establishment include: 1. Changing the managerial ideology, that is, completing the ideological chan ge from the management of goods to the management of capital; 2. Establishing a scientific organizational mechanism for financial managemen t; 3. Establishing a mechanism for scientific management, supervision and assess ment; 4. Training high-level financial management personnel with modern management knowledge; 5. Dividing promotion center, distribution center, cost center and profit cen ter in financial division. In view of the above basic ideas and basic principles for the transformation and establishment of enterprise financial mechanism, we found that: the basic conte nt that needs transformation in the theory of China’s traditional enterprise fin ancial mechanism should include the content of finance main body, the content of financial objectives, the content of financial organizational structure and the content of environment for financial management. At the same time the following theories should be introduced, particularly the theories of capital time value, of risk in finance management and risk management, of the capital cost and capi tal structure, so as to establish a basic theoretical framework for the modern e nterprise financial mechanism. Based on the analyses, this paper discusses the impacts of economic globaliz ation to Chinese large enterprises and their financial management systems. From the current situation of Chinese companies’ financial management, this paper dem onstrates the adaptations to the differences in financial management of Chin ese enterprises with case study.
文摘financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the optimize the financial management. and suggestions to
基金Special fund supported project for basic scientific research business expenses of Central University of Southwest Minzu University(Project No.:82003031).
文摘In recent years,application of management accounting has been gaining a lot of attention.The positive role of management accounting in financial management has also been widely recognized.After the official implementation of new government accounting system,environment and situation for financial management in colleges and universities are different from that in the past.In addition to adjustment according to relevant requirements,financial management of colleges and universities are also required to carry out trial application of management accounting.Through analysis of application of management accounting in financial management of some colleges and universities,it can be found that application of management accounting is not being carried out well and is restricted by many difficult factors.This paper will analyze the difficulties of application of management accounting in financial management of colleges and universities,and put forward suitable suggestions for better application of management accounting.
文摘The small and medium enterprises have important status in national economy, and play loudly functions to Chinese economic development with social stability. But the deficiency of the financial administration of small and medium enterprises is the main obstacle for their further development. This text analyzes the current situation and existing problems of financial administration in small and medium enterprises, puts forward the countermeasures of improving the financial administration of small and medium enterprises.
文摘In this new century, the new green economy growth development pattern is gradually raised. As the expanding of development background, green management pattern has gradually been listed in many enterprises. This allows companies to conduct exploration deeply, and takes advantage of sustainable development of the green economy plans; so as to make the call of national energy-saving emission to be responded, environment-friendly and resource-saving society to be constructed, also can make the healthy and green corporate culture to be created.
文摘Amid“Internet+”era,enterprises development has gradually turned to be digital and integrated.If enterprises want to seize the opportunity of the times and integrate the concept of“digital economy”into enterprise management and financial management,it is essential for them to take advantage of the convenience,efficiency,and intelligence of“digital economy”to promote the development of enterprises.Based on the backdrop of the new era,the following paper will deeply analyze how enterprise management and financial management complete the transformation path under digital empowerment to gradually enhance the competitiveness of enterprises.
文摘Along with China' s rapid economic development, the competition between enterprises is more and more intense, especially for the coal enterprises, and the market competition is fierce is predictable. If the coal enterprises want to be a healthy, sustainable development, it is necessary to strengthen the financial management and change the management mode according to the characteristics of the market competition. This paper mainly analyzes the present situation of financial management of coal enterprises in China and proposes further strengthening measures related to the financial management of coal enterprises.
文摘There is a great correlation between cost budget management and accounting work.Realizing the overall disposal of the two can provide favorable support for enterprises to enhance their comprehensive market competitiveness.Therefore,improving the overall level of cost budget management and accounting work is a problem that many enterprise development strategy makers focus on under the situation that domestic enterprises are facing more and more development pressure.
文摘financial management is an important part of enterprise management, plays a vital role in production, management, development of enterprises. However, the current financial management in our country the majority of small and medium-sized enterprises has a lot of problems. This paper analyzes the small and medium-sized enterprise financial management problems, and puts forward the countermeasures and suggestions to optimize the financial management.
文摘In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise' s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance.
文摘The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, has more and more impact on its survival and development. However, the important problem existing presently is that the significance of the financial management is mostly ignored in the small and micro-sized enterprises, pursuing the short-term economic benefit blindly, which decreases the risk resistance of the small and micro-sized enterprises severely, so that a mass of the small and micro-sized enterprises with poor survivability and extremely short life cycle are occurred. This text analyzes the problems existing in the financial management of the small and micro-sized enterprises around the above several prominent problems, and discusses the corresponding suggestions to promote the sound development of the small and micro-sized enterprises in our country.
文摘With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China's national economy, and making a huge contribution to promote the increase of China's national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China's private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently.
文摘At present,China has entered the era of the digital economy,the business environment faced by enterprses has changed significantly,and the traditional financial management model is no longer adaptable due to market demand.Hence,enterprises need to study the characteristics of the digital economy and adopt ffective financial management oplimization and upgrading paths.This article summarizes the characteristics of the digital economy,concludes and analyzes the opportunities and challenges faced by corporate financial management from the perspective of the digital economy,investigates the necessity ol optimizing and upgrading corporate financial management,and examines the efective optimization and upgrading paths,hoping to provide reference information for corporate financial managers.