Study on the comprehensive advantage evaluation method of high-tech enterprises based on RBF artificial neural network

This paper designs an intelligent evaluation approach using a Radial Basis Function （RBF） Artificial Neural Network. We based our approach on establishing a comprehensive advantage evaluating index system that offers scientific substance for creating a development plan and the strategic management of high-tech industry and regional clusters of high-tech enterprises. Furnhermore, this paper selects some typical high-tech enterprises＇ data to make comprehensive training on the network system. Meanwhile, the paper chooses some enterprises as testing samples to test the method, the result of which proves that this method is truly effective. The research of this paper provides a comprehensive advantage evaluating and managing method for high-tech enterprise.

High-tech Enterprise—Chinese Academy of Agricultural Mechanization Sciences

Chinese Academy Of Agricultural MechanizationSciences(CAAMS)is the largest research organizationwith the strongest innovation ability engaged infundamental,application sciences with multiple disciplines,comprehensiveness and gives priority to R&D on modernagriculture equipment while facing the needs of agriculture,countryside and farmers.Since the establishment of CAAMS40 years ago,it coordinated the related Ministries andCommissions of our country to finish researching andmanufacturing over 3000 kinds of agricultural machineries of9 categories,gained more than 2000 scientific and

Problems and Countermeasures of Internal Control Management in High-tech Enterprises

The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.

The Effect of Corporate Social Responsibility on Employees＇ Organizational Commitment in High-tech Enterprises of Jiangsu Province--Based on the Mediating Role of Regulatory Focus

With China＇s rapid economic development, corporate social responsibility （CSR） plays greater impact on its direct stakeholder employees＇ organizational commitment （EOC）. A questionnaire survey was conducted on 426 employees of high-tech enterprises within Jiangsu Province. Multiple regression method was used to test the hypothesis based on the questionnaire reliability and validity analysis. The results show that the four dimensions of CSR including employees responsibility, products responsibility, environment responsibility and charitable responsibility have positive effect on the affective commitment;while the continuance commitment might be more influenced by the environment and charitable responsibility. The regulatory focus plays a moderate effect between CSR and EOC. Promote regulatory focus have positive impact on affective commitment and negative impact on continuance commitment. Defense regulatory focus is just on the opposite.

The Research and Analysis to the Financing Dilemma and Countermeasures of China＇s Medium and Small Sized High-tech Enterprises

The Financing problem of Medium and small Sized High-tech Enterprises is the key point to enterprises＇ survival and development. Firstly it is pointed out that the difficulty in financing is due to without enough emphasis on Medium and Small Sized High-tech Enterprises, without sound targeted laws and regulations, the imperfect credit guarantee system, and corporate governance structure problem of the enterprise Then, according to the problems existing in the financing of China＇s Medium and Small Sized High-tech Enterprises, the assay put forward several countermeasures which have referential value.

Evaluation System for High-tech Enterprises'Value Based on Empirical Analysis in China

High-tech industry has become the strategic and leading industry of the national economic and social development, and it is also the main driving force for economic growth and social progress in China. It is necessary to redefine the composition of high-tech enterprises'value and thus find the ways to maximize their value. This paper attempted to address the following set of questions: 1. What are the value drivers and how do they affect high-tech enterprises'value? 2. How to establish the value appraisal measure system of high-tech enterprise?

Accounting and Tax Planning for High Technology Enterprises

In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

Research on Financial Targets Sequence of Impacting on Business Value—— Based on Data Analysis from Chinese High-tech Listed Firms of Unmodified Auditing Opinions

The high-tech listed firms are not only representative for mainstream of nongovernmental businesses, but also afflux new livingness into the capital market development in China. By considering our country＇s high-tech listed firms as study object, we have disclosed different degree between diverse financial targets and business value, built a financial targets sequence model of impact on business value. The study supplies a certain extent reference to valid supervising and exalting of firms＇ financial core.

金融科技与企业绿色转型——影响特征、作用机制与空间溢出效应识别

数字经济时代下的金融科技,是金融服务实体经济高质量发展的新业态新模式。本文基于中国上市企业2011—2021年数据集,对金融科技和企业绿色转型之间的影响和机制进行实证检验。实证结果发现,金融科技能够有效赋能企业绿色转型。特别地,金融科技对于高科技企业、非国有企业和重污染企业的绿色转型驱动力更为突出。机制识别检验发现,金融科技能够缓解财务困境、平滑企业风险与增强绿色创新活力,这些都有助于企业绿色转型实践的深度开展。进一步研究发现,金融科技具有强烈的地理扩散溢出效应,并形成较为显著的“本地—外地”金融科技协同效果,对企业绿色转型产生了可叠加的积极影响。本项研究能够为理解金融科技发展,促进实体经济绿色转型提供新的思路借鉴。

人工智能技术应用与上市企业全要素生产率

新质生产力是以全要素生产率提升为标志,核心在于创新。通过爬取2008—2022年中国上市企业年报文本内容,构建人工智能技术应用程度指标,并全面检验其对企业全要素生产率的影响效应和内在机制。研究表明,人工智能技术对企业全要素生产率的驱动作用具有统计学意义。异质性检验表明,在“宽带试点”城市、“科技金融试点”城市以及数字经济发展程度较高的地区,这种驱动作用更为明显。进一步的机制检验发现,人工智能技术应用通过劳动力结构优化、投资效率改善、财务配置能力提升、创新能力升级等渠道助力企业全要素生产率提升。研究结论为政府制定人工智能应用的扶持政策和驱动企业全要生产率增加提供了新证据。

高新认定、研发操纵与企业财务困境

基于2008—2020年沪深A股上市公司面板数据,分析高新技术企业认定对企业财务困境的影响效应及作用机制,研究发现:获得高新认定的企业更容易发生财务困境,分析师关注对该表现存在显著的抑制性;研发操纵在高新认定对企业财务困境的影响中发挥中介作用。进一步研究发现,高新认定对公司财务困境的影响存在异质性,具体表现为小规模企业、处于高市场竞争水平的行业和经济欠发达地区的高新认定企业更容易发生财务困境。因此,一方面,可进一步完善高新认定政策,加大对研发操纵行为的打击力度;另一方面,强化分析师在政策信息传递中的参与度,充分发挥正向引导作用。

基于标准和专利数据的企业技术研发方向识别研究

[研究目的]技术多样性逐渐标准化成为企业研发的关键目标,基于标准和专利的潜在关联识别企业研发方向可以降低企业研发不确定性,实现技术集成转化。[研究方法]提出一个以标准和专利数据为依据,集成标准文本及非文本信息解决研发方向识别问题的新方法。利用文本挖掘技术识别标准和专利信息,基于关键词向量链路预测模型寻找标准和专利的映射关系,构建关键词创新性评价模型,并对空白点进行综合评价,识别与评估研发方向,最后以远程医疗产业标准和专利数据为分析对象进行实证研究。[研究结论]实证结果表明:远程医疗产业识别出9个与专利技术具有较高相似性的标准空白点,通过进一步筛选过滤,最终确定的技术研发方向为:基于计算机网络平台的电子健康记录和在线咨询技术,基于5G和健康关怀技术的远程医疗护理技术,国际知名行业报告研究内容有力支撑了该识别结果。实证研究证明了所提出方法的可行性和可靠性,综合利用标准和专利之间的链接关系,集成标准文本及非文本信息可以进一步提升研发方向识别的效益,同时可以为产业整体创新发展和相关技术布局提供参考。

互联网企业收入确认的歧见与解决对策

互联网业务的快速发展,给互联网企业收入确认带来了许多问题,既影响互联网企业正确计量经营成果,又影响国家税收,但目前国内外相关准则并未对此予以明确规范。在借鉴国内外现有研究成果的基础上,总结了互联网企业收入确认中存在的问题,如成本计量不准带来的成本计量模糊、收入确认不准、成本与收入匹配度差问题,业务过程繁杂与合作形式多样性导致各履约义务难以清晰识别带来的收入确认问题,多样性的促销业务带来收入确认在时点、金额上的不确定等问题。根据存在的问题既提出了诚信确认收入、遵从权责发生制和实质重于形式原则、按照收入确认模型中“五步法”来判定是否确认收入、尽力消除数字鸿沟、提高税收遵从度等普遍性建议,又分别根据不同企业的业务特点对淘宝类、团购类、广告类、网游类、会员服务类企业提出了具体建议。

智能备件管理系统的设计与实现

烟草企业生产线位居行业前列,主要采用国际先进设备,专用机械相对较少。随着科技发展,设备维护、更换和技术改造速度加快,备件管理成为重要工作。为提高备件查询效率、增进烟厂工作效率,构建一套结构清晰、功能全面的智能备件管理系统。智能备件管理系统前后端分离,并且提供移动端和PC端2个选项,在查询备件信息时,采用先进的弹性搜索算法(ElasticSearch)和图像识别算法,提高搜索的准确性和容错性,提高烟厂工作效率,实现数字化赋能,为高效管理备件、提升生产效益提供可行的解决方案。

建设培育市域产教融合型企业的实践困囿与优化路径

建设培育市域产教融合型企业是国家深化产教融合的关键举措,对于推动区域经济和产业转型升级,提升企业参与校企合作内生动力,促进高素质技术技能人才培养具有重要意义。以苏州市为例,通过实地访谈,对21家产教融合型企业建设培育发展概况进行透析,研究发现产教融合型企业的发展困境主要体现在:合作收益并不理想,人才储备难以保障;深度参与信心受挫,持续参与意愿低迷;向外对接缺乏平台,信息闭塞交流不畅;培训成效推广受限,技术引领难以凸显;政策承诺难以落实,亟待多样激励扶持。基于此推进产教融合型企业深度参与校企合作需探索产教长效合作机制,提升企业合作收益;建立多元激励保障制度,提高企业参与意愿;搭建新型产教协同平台,实现资源信息共享;优化职业技能认定体系,推动技术创新引领;强化部门间协调和联动,提升政策执行效能。

视觉识别与机器学习在财务风险管理中的应用

阐述计算机视觉、机器学习在财务风险识别中的应用。提出结合计算机视觉和机器学习的方法,该方法可以准确、高效地识别和分析财务风险。探讨数据集和特征选择、实验设计和评估方案。

发电企业数据资产价值核算探索

探索如何准确、全面地计量发电企业数据资产价值,从明确数据资产定义角度出发,结合《会计处理暂行规定》《碳排放权交易管理暂行办法》中有关会计确认和计量的相关规定,对发电企业数据资产的会计确认、计量方面进行具体阐述。

石化企业危化品汽车装卸安全智能管控平台建设与实践

为解决石化企业危化品汽车装卸过程中的人员违章、车辆异常状态不断发生等问题,利用视频识别、八联锁和大数据等先进技术,建设了危化品汽车装卸安全智能管控平台,介绍了平台设计、关键技术和主要功能。在试点企业的实践应用表明:该平台为企业管理者提供了有力抓手,逐步实现装卸过程的本质安全,为企业提供了装卸作业的全流程解决方案。

熵权属性识别模型在电网公司综合评价体系中的应用

电网公司综合评价中各单指标的评价结果具有独立性,需要综合考虑各指标的属性.论文通过将熵值法与属性识别模型相结合,建立了电网公司综合评价的熵权属性识别模型,并运用熵值法来确定权重系数,能够避免权重确定的主观性问题.通过一范例对该识别模型进行分析,结果合理,计算简单.

模糊模式识别在企业竞争力评价中的应用

以三角模糊数来表示模糊概念 ,提出一种新的多层多级模糊模式识别模型 ,并运用该模型对某企业竞争力进行模糊综合评判和模式识别。