Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.

Research on Influencing Factors and Countermeasures of Risk Control of State-Owned Enterprises under the Background of Big Data

This study explores the risk control and response strategies of state-owned enterprises in the context of big data.Global economic uncertainty poses new challenges to state-owned enterprises,necessitating innovative risk management approaches.This article proposes response strategies from four key aspects:establishing a proactive risk management culture,building a foundation in technology and data,conducting big data-driven risk analysis,and implementing predictive analysis and real-time monitoring.State-owned enterprises can foster a proactive risk management culture by cultivating employee risk awareness,demonstrating leadership,and establishing transparency and open communication.Additionally,data integration and analysis,leveraging the latest technology,are crucial factors that can help companies better identify risks and opportunities.

Prioritizing real estate enterprises based on credit risk assessment:an integrated multi‑criteria group decision support framework

Credit risk assessment involves conducting a fair review and evaluation of an assessed subject’s solvency and creditworthiness.In the context of real estate enterprises,credit risk assessment provides a basis for banks and other financial institutions to choose suitable investment objects.Additionally,it encourages real estate enterprises to abide by market norms and provide reliable information for the standardized management of the real estate industry.However,Chinese real estate companies are hesitant to disclose their actual operating data due to privacy concerns,making subjective evalu-ation approaches inevitable,occupying important roles in accomplishing Chinese real estate enterprise credit risk assessment tasks.To improve the normative and reliability of credit risk assessment for Chinese real estate enterprises,this study proposes an integrated multi-criteria group decision-making approach.First,a credit risk assessment index for Chinese real estate enterprises is established.Then,the proposed framework combines proportional hesitant fuzzy linguistic term sets and preference ranking organization method for enrichment evaluation II methods.This approach is suitable for processing large amounts of data with high uncertainty,which is often the case in credit risk assessment tasks of Chinese real estate enterprises involving massive subjec-tive evaluation information.Finally,the proposed model is validated through a case study accompanied by sensitivity and comparative analyses to verify its rationality and feasibility.This study contributes to the research on credit assessment for Chinese real estate enterprises and provides a revised paradigm for real estate enterprise credit risk assessment.

Research on Financing Game Model of Small and Medium-sized Enterprises based on Different Risk Categories

With the development of market economy and the deepening of economic system reform, some of the Small and medium-sized（SME） enterprises have become the most dynamic economic growth point in the national economy. Nevertheless, SMEs are facing a lot of problems in the market competition, such as technical backwardness, information lag, lack of talents, etc.. The healthy development of SMEs is very important, whereas, SMEs’ financing is a worldwide problem, and the result of financing game between banks and enterprises depends on a variety of decision-making factors. In this paper, from the point of view of bank, we analyze the diffi culties of external financing of SMEs, and establish a financing game model based on different risk categories, in order to better solve the problems that remain in the process of financing and promote the healthy and sustainable development of SMEs.

Internal Control Management and Risk Prevention Measures of State-Owned Enterprises

As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development.

Risk Management Situation and Strategic Analysis of Supply Chains of Small and Medium Enterprises in Luzhou Liquor Industry Development Zone

After entering the information-based society, profound reform has happened in the business pattern of enterprises, and thecompetitive mode between traditional enterprises has been transformed into the competition between supply chains in nowadays. The liquorindustry in Luzhou is the pillar industry of economy, which involves “Luzhou Old Cellar”, “Ichiro Liquor”and other large-scale enterpriseswith well-known brands. Besides, many small and medium-sized enterprises are developing and flourishing in Luzhou. Compared with thedevelopment of large enterprises, the development of small and medium sized enterprises has more uncertainty and risks. At present, Luzhou Cityis setting about to build Huangyi into a liquor centralized zone, which is also a clusterization strategy for industry development of Luzhou liquor.For Luzhou Liquor Zone, the implementation of supply chain management of small and medium-sized enterprises can greatly reduce the cost ofenterprises and improve effi ciency of operation. The growth and development of small and medium-sized enterprises in Luzhou Liquor Zone andthe promotion of advantages of industrial clusters are closely related to the risks of the supply chain.

A credit risk assessment model based on SVM for small and medium enterprises in supply chain finance

Background:Supply chain finance(SCF)is a series of financial solutions provided by financial institutions to suppliers and customers facing demands on their working capital.As a systematic arrangement,SCF utilizes the authenticity of the trade between(SMEs)and their“counterparties”,which are usually the leading enterprises in their supply chains.Because in these arrangements the leading enterprises are the guarantors for the SMEs,the credit levels of such counterparties are becoming important factors of concern to financial institutions’risk management(i.e.,commercial banks offering SCF services).Thus,these institutions need to assess the credit risks of the SMEs from a view of the supply chain,rather than only assessing an SME’s repayment ability.The aim of this paper is to research credit risk assessment models for SCF.Methods:We establish an index system for credit risk assessment,adopting a view of the supply chain that considers the leading enterprise’s credit status and the relationships developed in the supply chain.Furthermore,We conducted two credit risk assessment models based on support vector machine(SVM)technique and BP neural network respectly.Results:(1)The SCF credit risk assessment index system designed in this paper,which contained supply chain leading enterprise’s credit status and cooperative relationships between SMEs and leading enterprises,can help banks to raise their accuracy on predicting a small and medium enterprise whether default or not.Therefore,more SMEs can obtain loans from banks through SCF.(2)The SCF credit risk assessment model based on SVM is of good generalization ability and robustness,which is more effective than BP neural network assessment model.Hence,Banks can raise the accuracy of credit risk assessment on SMEs by applying the SVM model,which can alleviate credit rationing on SMEs.Conclusions:(1)The SCF credit risk assessment index system can solve the problem of banks incorrectly labeling a creditworthy enterprise as a default enterprise,and thereby improve the credit rating status in the process of SME financing.(2)By analyzing and comparing the empirical results,we find that the SVM assessment model,on evaluating the SME credit risk,is more effective than the BP neural network assessment model.This new assessment model based on SVM can raise the accuracy of classification between good credit and bad credit SMEs.(3)Therefore,the SCF credit risk assessment index system and the assessment model based on SVM,is the optimal combination for commercial banks to use to evaluate SMEs’credit risk.

Study of Enterprises Marketing Risk Early Warning System Based on BP Neural Network Model

For effectively early warning the marketing risk caused along with the varied environment, a BP neural network method was introduced on the basis of analyzing the shortcomings of the risk early warning method, and combined with the practical conditions of dairy enterprises, the index system caused by the marketing risk was also studied. The＇principal component method was used for screening the indexes, the grades and critical values of the marketing risk were determined. Through the configuration of BP network, node processing and error analysis, the early warning resuits of the marketing risk were obtained. The results indicate that BP neural network method can be effectively applied through the function approach in the marketing early warning with incomplete information and complex varied conditions.

Survey and Prospect for Applying Knowledge Graph in Enterprise Risk Management

Enterprise risk management holds significant importance in fostering sustainable growth of businesses and in serving as a critical element for regulatory bodies to uphold market order.Amidst the challenges posed by intricate and unpredictable risk factors,knowledge graph technology is effectively driving risk management,leveraging its ability to associate and infer knowledge from diverse sources.This review aims to comprehensively summarize the construction techniques of enterprise risk knowledge graphs and their prominent applications across various business scenarios.Firstly,employing bibliometric methods,the aim is to uncover the developmental trends and current research hotspots within the domain of enterprise risk knowledge graphs.In the succeeding section,systematically delineate the technical methods for knowledge extraction and fusion in the standardized construction process of enterprise risk knowledge graphs.Objectively comparing and summarizing the strengths and weaknesses of each method,we provide recommendations for addressing the existing challenges in the construction process.Subsequently,categorizing the applied research of enterprise risk knowledge graphs based on research hotspots and risk category standards,and furnishing a detailed exposition on the applicability of technical routes and methods.Finally,the future research directions that still need to be explored in enterprise risk knowledge graphs were discussed,and relevant improvement suggestions were proposed.Practitioners and researchers can gain insights into the construction of technical theories and practical guidance of enterprise risk knowledge graphs based on this foundation.

A risk assessment method considering risk attributes and work safety informational needs and its application

The technological revolution has spawned a new generation of industrial systems,but it has also put forward higher requirements for safety management accuracy,timeliness,and systematicness.Risk assessment needs to evolve to address the existing and future challenges by considering the new demands and advancements in safety management.The study aims to propose a systematic and comprehensive risk assessment method to meet the needs of process system safety management.The methodology first incorporates possibility,severity,and dynamicity(PSD)to structure the“51X”evaluation indicator system,including the inherent,management,and disturbance risk factors.Subsequently,the four-tier(risk point-unit-enterprise-region)risk assessment(RA)mathematical model has been established to consider supervision needs.And in conclusion,the application of the PSD-RA method in ammonia refrigeration workshop cases and safety risk monitoring systems is presented to illustrate the feasibility and effectiveness of the proposed PSD-RA method in safety management.The findings show that the PSD-RA method can be well integrated with the needs of safety work informatization,which is also helpful for implementing the enterprise's safety work responsibility and the government's safety supervision responsibility.

Analysis on the Pathway of Implementation of QDII and Chinese Enterprises Overseas Investment Risk from the Perspective of Capital Market Internationalization

In this paper, we conduct analysis on the pathway of implementation of QDII and Chinese enterprises overseas investment riskfrom the perspective of capital market internationalization. From the perspective of enterprise development, the multi-level capital market is thesource of vitality. China’s economy went into a state of dual economy, on the one hand there are a number of large and medium-sized stateownedenterprises, on the other hand are the thriving entrepreneurial companies while individual demand for capital market is different, differententerprises listed on the threshold. In the world economy, international direct investment is the most can refl ect one of the economic operationsof the concept of economic globalization, and has inseparable relation with international trade. Along with the economic globalization process isaccelerated, overall, the international foreign direct investment and international trade interaction, promote each other, are dramatically increasingand expanding. This paper integrates the research on the related issues to propose the new suggestions that will be innovative and necessary.

Factors affecting farmers'choice to adopt risk management strategies:The application of multivariate and multinomial probit models

This study investigates the factors that impact farmers'adoption of risk management strategies(RMS)in Pakistan during times of uncertainty.The study examines farmers'adoption of RMS using both multinomial probit(MNP)and multivariate probit(MVP).Data were collected from 382 farmers sampled from four districts in KhyberPakhtunkhwa(KP)province of Pakistan via a multistage sampling technique.This study utilizes the MNP model,considering the assumption of Independence of Irrelevant Alternatives(IIA)and incorporating correlated error terms.The objective is to understand farmers'behavior in risky situations and determine if there is heterogeneity.Results are compared with the MVP model to assess robustness and gain deeper understanding of farmers'decisionmaking processes.The research findings reveal that our results are robust,and farmers behave homogeneously in various RMS scenarios.Farmers adopt RMS individually or in combination to mitigate the adverse effects of natural calamities on their livelihood.The risk-averse farmers,who perceive weather-related risks as a threat,access credits and information,and have farms close to a river are more likely to adopt RMS,irrespective of the format of the strategies available.Moreover,the predicted probabilities and correlation of the RMS and RM categories have strengthened our model estimation.These findings provide insights into the behavior of farmers in adopting RMS which are helpful for policymakers and stakeholders in developing strategies to mitigate the impacts of natural calamities on farmers.

Review of Empirical Studies on Climate Risk—Effects and Activism

This review focuses on major contemporary empirical studies that examine both the physical and regulatory sides of climate risk. These studies explore how climate risk affects firms’ operating performance and leverage, stock and bond valuation, cost of capital, and managerial behavior. We also discuss how the effect of climate risk on real estate markets depends on individuals’ beliefs about climate change. Furthermore, we summarize papers on climate risk activism and how firms can employ financial devices and technology to mitigate their climate risk. Finally, we make some recommendations for further research areas.

Customer Asset Risk Discernment of E-commerce Enterprises Based on Case-based Reasoning

In the Internet economy of the twentieth century, the competition for customers between enterprises is stiffer so that they strive for customers by all means. As a kind of new thing in the Internet economy, E-commerce can attract customers and expand sales efficiently; therefore, E-commerce becomes a powerful means by which enterprises can improve customer asset rapidly. However, compared with customer asset of traditional commerce enterprises, E-commerce enterprises customer asset is more liable to be affected by the surroundings, which will result in risk. On the other hand, though enterprises pay close attention to the study of customer asset risk of E-commerce enterprises currently, the academic circles have made little research in this respect, which is not helpful for enterprises to improve customer asset by applying for E-commerce, nor can meet the actual requirement for the development of academic circles. Therefore, the customer asset risk discernment of E-commerce enterprises has been studied in this paper, and case-based reasoning（CBR） has been applied to the discernment of the customer asset risk of E-commerce enterprise, which provides quantitative basis for customer asset risk management of E-commerce enterprises and conduces to the prevention of customer asset risk and the efficiency improvement of E-commerce.

Process and risk analysis about enterprises technological innovation

Successful innovation is so important that enterprise scientifically manages the process and risk of technological innovation. Firstly, the process of innovation is generalized to seven stages including formation of innovation idea, investigation and evaluation, research and development, middle test, mass production, marketing and selling, after service and feedback. Secondly, the origin of risk in the process of innovation is analyzed. The purpose is to help enterprise identify risk and take countermeasure to minimize the potential loss and maximize the potential income.

AssessITS: Integrating Procedural Guidelines and Practical Evaluation Metrics for Organizational IT and Cybersecurity Risk Assessment

In today’s digitally driven landscape, robust Information Technology (IT) risk assessment practices are essential for safeguarding systems, digital communication, and data. This paper introduces “AssessITS,” an actionable method designed to provide organizations with comprehensive guidelines for conducting IT and cybersecurity risk assessments. Drawing extensively from NIST 800-30 Rev 1, COBIT 5, and ISO 31000, “AssessITS” bridges the gap between high-level theoretical standards and practical implementation challenges. The paper outlines a step-by-step methodology that organizations can simply adopt to systematically identify, analyze, and mitigate IT risks. By simplifying complex principles into actionable procedures, this framework equips practitioners with the tools needed to perform risk assessments independently, without too much reliance on external vendors. The guidelines are developed to be straightforward, integrating practical evaluation metrics that allow for the precise quantification of asset values, threat levels, vulnerabilities, and impacts on confidentiality, integrity, and availability. This approach ensures that the risk assessment process is not only comprehensive but also accessible, enabling decision-makers to implement effective risk mitigation strategies customized to their unique operational contexts. “AssessITS” aims to enable organizations to enhance their IT security strength through practical, actionable guidance based on internationally recognized standards.

The Risk ＆ Chance of Japanese Enterprises in Chinese Market

This paper presents a new viewpoint for Japanese enterprises in Chinese market development by analyzing in particular the risk and chance in the Chinese market, and searching the new cooperation way between enterprises of Japan and China. The production cost is uprising along with the increase of personnel expense, and the competitiveness of export decreases more with high RMB in recent China. In particular, the production of the labor concentration type product like apparel and miscellaneous goods are transferred to as South East Asia and Africa with lower labor cost. But, a crisis always has both sides of risk and chance. Competitive as production base for export is subverting, China as a huge developing market, is still very attractive. China as world factory has become world market. The consumption market of middle class is growing rapidly following upper class. The productivity up and industrial sophistication are urgent tasks for China, deprived of its competition predominance as cheap workforce. Industrialization is achieved in China, on the other hand, people＇s indignation is enhancing by pollution of air, soil and water. Under the pressure of environment pollution and increasing costs, Chinese companies have strong desire for the introduction of both energy saving technology and equipment and their know-hows of energy-saving and productivity increasing fi＇om the Japanese companies. The introduction of Japanese excellent energy-saving technique ＆ equipment, know-how of productivity increasing to China will be big business opportunity for Japanese company.

The Research Mode Concerning with Chinese Enterprises Dynamic Strategic Alliances and Risk Defenses

China enterprises should develop dynamic strategic alliances if they want to participate in global contests and share strategic targets of global resources. The effective risk defenses system must be set up to make dynamic strategic alliances run successfully. This paper puts forward a mode of risk defenses internal system through analyzing the facts of China enterprises dynamic strategic alliances＇ creative models.

Risk Analysis of the Development of Sustainable Dongtan

Dongtan is set to be developed as a sustainable urban-rural integration,aiming to attract a wide range of commercial and leisure investments.The Shanghai Industrial Investment Corporation(SIIC),the largest international investment group owned by the Shanghai municipal government,is leading the Dongtan project in partnership with Arup.The project’s risks are categorized into eight major groups:(1)Force majeure,(2)people-related risks,(3)financial and economic risks,(4)political and country risks,(5)environmental risks,(6)completion-related risks,(7)design-related risks,and(8)technology risks.Among these,political risk is particularly notable for its high probability and significant impact.Effective project risk management is essential to foresee and address uncertainties that could jeopardize the project’s objectives and timelines.Appropriate strategies must be implemented to manage and mitigate these risks.