Financial Management in New Types of Agricultural Businesses——A Case Study of Farmer's Cooperatives in Weixian County

Since the 18th National Congress of the Communist Party of China( CPC),with the help of state policies,the new types of agricultural businesses have been flourishing. As one of the important forces of new types of agricultural businesses,the farmer's specialized cooperatives grow up rapidly in the development of the rural economy because of their characteristics which are consistent with the current rural economy. financial management is the core of the operation of farmer cooperatives,which directly affects the long-term sustainable development of cooperatives. Through the survey and analysis of the financial management of many farmers' cooperatives in Wei County,Hebei Province,this paper puts forward the deficiencies in the existing financial management of cooperatives. It also brings some reasonable suggestions to regulate and improve the financial management of cooperatives,in order to enhance the market competitiveness of farmers' cooperatives and realize better sustainable development of farmers' cooperatives.

The Trend of Scientific and Refinement of Financial Management in Business Units

In the new era,financial management has become increasingly sophisticated and has had a significant impact and change on various industries and fields.This paper analyzes the key significance of performance appraisal in institutions and proposes ways to enhance performance appraisal innovation,which will prevail in financial management innovation in institutions and upgrade the value of its applications.

Optimization of Corporate Financial Management from the Perspective of Industry-Finance Integration

Enterprises can enhance their financial management by integrating their business and financial departments,facilitating the seamless sharing of information and resources.This integrated management model not only aids in lowering operating costs but also boosts market competitiveness.In the contemporary,highly competitive business landscape,the amalgamation of business and finance has become a prerequisite for corporate development.This article delves into the significance of industry-finance integration in corporate financial management,scrutinizes existing challenges in corporate financial management,and puts forth tailored solutions to optimize the overall system.

Integration of Individualized Management Systems （MSs） as an Aggregating Factor of Sustainable Value for Organizations An Overview Through a Review of the Literature

Nowadays, there exist various standards for individual management systems （MSs）, at least, one for each stakeholder. New ones will be published. An integrated management system （IMS） aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards （MSSs）. A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES （quality, environment, and safety） model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise （SME） where the investigation was conducted.

Integrated Reporting in Business Communication： On the Example of Polish Listed Companies

This work focuses on integrated reporting as an element of companies＇ communication with the external environment. It shows the place and role of integrated reporting in system of communication with various stakeholders and with investors in particular. It also proposes that integrated reporting is a concise communication tool depicting how an organization＇s strategy, governance, performance, and prospects lead to the creation of value over the short, medium, and long term. This means an integrated representation of a company＇s performance in terms of financial and other value relevant information. Thus, integrated reporting goes beyond the traditionally understood business financial reporting. The main aim of this paper is to explain the concept of integrated reporting and to identify the role and place of this reporting type in the system of corporate communication. An additional aim is to show the development of integrated reporting in Poland which is a relatively new EU member as well as emerging market. In conclusion, the considerations stated that the report integrated--as a report integrating financial and non-financial content, covering both past and future （which facilitates decision making）--can effectively satisfy the information needs of investors. In Poland, unfortunately, integrated reporting is not widely used. A company which produces integrated reports is based on different standards. This hampers the comparability of these reports and thus reduces their use by stakeholders. In consequence, the information needs of stakeholders are not satisfactorily addressed.

Supply Chain Integration, a Chain of Efficient Utilization of Information Technology: Its Benefits &Challenges

Business renovation, effective utilization of information technology and the role of business process modeling are dealt in supply chain integration projects. The main idea is to show how the performance of supply chain can be improved with the integration of various tiers in the chain. Integration is preconditioned for efficient sharing and utilization of information between diverse companies in the chain.

Research on Enterprise Financial Management Problems and improved method

China＇s enterprises want to achieve success, good financial management is particularly important. But it is regrettable that our current corporate financial management are still exist many problems, which greatly restricted the development of China＇s enterprises, and it＇ s not conducive to the long term development of our national economy. This paper discusses our current corporate financial management problems, and on this basis this paper put forward practical measures.

The Development Trend of Management Accounting

＂The more development of the economy, the more important of the accounting＂ is a Chinese accounting profession maxim It represents the people＇s general recognition for the value of accounting work, especially in today＇s economic globalization.As an universal business language, accounting＇ s significance is more popular. However, the ＂accounting＂ tend to focus more on the financial accounting and ignore the management accounting. Indeed, compared to the development of financial accounting, management accounting＇ s development is lagging behind. But this does not mean that management accounting is not important. Management accounting uses related information to reconcile the financial and business activities, and plays an important role in decision-making and performance evaluation,as well as in the enterprise budget.

Research on Business Performance Management in China

In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.

业务流程管理与集成系统SynchroFLOW的软件体系结构

信息技术的快速发展和应用改变着企业的商业环境。面对市场竞争越来越激烈,如何提高系统柔性,以支持企业重组和业务流程再造;如何集成异构系统,对原有系统资源的利用和保护。本文从业务域的角度提出了一种企业应用业务流程管理和集成系统SynchroFLOW的软件体系结构,该体系构架以企业业务需求的抽象与描述为基础,通过对企业应用业务流程、活动功能和活动参与者的信息交换机制的独立的封装。降低业务逻辑、业务数据和业务操作实体三者问的耦合,实现业务流程的柔性管理和异构环境下不同应用的功能集成。这样的系统不但具有较高的柔性和集成性,同时减轻需求确认和设计验证的难度和工作量,进而延长应用系统的生命周期。

Business and financial information integration and voluntary management earnings forecasts

In this study,the impact of business and financial information integration(BFⅡ)on the voluntary management earnings forecasts(VMEFs)of listed firms in China between 2008 and 2018 is investigated.Drawing on litigation cost and ability signaling theories,we find that the adoption of BFⅡencourages top managers to disclose VMEFs.BFⅡfirms are identified through the textual analysis of management discussion and analysis(MD&A)reports,and the empirical results indicate that BFⅡfirms have a higher probability and frequency of issuing VMEFs than non-BFⅡfirms.The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences(PSM-DID)test and use an alternate measure of BFⅡ.Further tests show that BFⅡfirms issue more accurate VMEFs and are able to issue them at an earlier stage.We also find that the positive relationship between BFⅡand VMEFs is weakened if the media expresses concern about the uncertainty of BFⅡadoption.

Prospects of key technologies of integrated energy systems for rural electrification in China

Owing to increasing environmental concerns and resource scarcity, integrated energy system shave become widely used in communities. Rural energy systems, as one of the important links of the energy network in China, suffer from low energy efficiency and weak infrastructure. Therefore, it is particularly important to increase the proportion of electricity consumption and build an integrated energy system for rural electrification in China(IESREIC) with a rural distribution network as the core, in line with national conditions. In this study, by analyzing the Chinese regional differences and natural resource endowments, the development characteristics of the IESREIC are summarized. Then, according to the existing rural energy problems, key technologies are proposed for the IESREIC, such as those for planning and operation, value sharing, infrastructure, and a management and control platform. Finally, IESREIC demonstration projects and business models are introduced for agricultural production, rural industrial systems, and rural life. The purpose is to propose research concepts for the IESREIC, provide suggestions for the development of rural energy, and provide a reference for the construction of rural energy systems in countries with characteristics similar to those of China.

The application of industrial accounting in corporate finance industry

In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise＇ s development and survival; accounting plays an important role in enterprise management. The appearance of accounting industry is to meet the economic needs of management within the organization and gradually developed, its main functions is to improve operating efficiency and to establish and provide a variety of data and information, such as internal management needs. Based on this, the paper makes an analysis about the role that industry accounting play for corporate financial management in China.

基于业财会融合的管理控制系统重构

本文针对当前业财会融合研究中的热点问题,即业财会融合的内涵、种类、本质和系统构建问题进行了深入的探讨。笔者在界定“业”“财”“会”内涵的基础上,分别论述了业财融合、业会融合、财会融合和业财会融合四类融合的特点;指出了业财会融合的目的是实现价值管理与非价值管理的统一,业财会融合的本质是保证企业整体目标实现的管理控制系统;重构了基于业财会融合的管理控制系统,包括组织结构系统、信息沟通要素系统、控制目标分解系统、过程控制系统和评价激励系统。本文对创新和完善业财会融合理论和管理控制理论,指导企业建立业财会融合的管理控制系统具有重要价值。

基于业财融合的公立医院成本精细化管控研究

随着医保支付制度改革的深入,公立医院的发展方向从规模扩张转向提质增效,成本管理也亟需从粗放式管理转向精细化管控。目前,大多数公立医院的成本管控存在效率低、效果差的问题,必须建立健全成本精细化管控制度、成本管控信息系统、预算成本管理系统,优化成本核算方法,针对各项资源消耗情况制定成本精准化管控措施,并开展成本精细化管控评价,推动医院高质量和可持续发展。

信息化时代新能源企业业财融合实施途径研究

随着信息化时代的到来,为了更好地管理企业日常经营活动,降低财务风险,避免信息孤岛问题造成决策失误,我国大力推进业财融合,将财务信息和业务信息相结合,实现企业资源的充分利用。以新能源企业为例,探讨新能源企业推进业财融合的意义,分析企业传统财务思维模式需要转变,部门之间沟通成本过高,财务信息共享体系有待完善,企业内部缺乏综合型人才等问题。提出加强对业财融合的准确认知,完善企业财务信息共享体系,加强业务与财务部门的沟通,加强综合型人才培养,优化知识结构等企业推进业财融合路径。

财务管理课程“五维一体”课程思政教学模式研究

财务管理课程教学质量的提高离不开有效的教学模式。“五维一体”思政教学模式立足于学生的学情和当今开展课程思政的时代背景,从问题维度、情感维度、生活维度、实践维度和明理维度这五方面出发,挖掘财务管理课程背后蕴含的思政元素,并巧妙与财务管理课程的知识相融合,打造有温度的课堂,充分调动学生课堂学习的积极性,实现知识传授、价值引领、文化传承的有机统一,达到“以文化人,以文育人”的课程思政目标。

公立医院一体化运营管控体系建设路径思考

公立医院运营管理信息化是智慧管理建设的重要内容。本研究通过将公立医院各部门的资源要素和各业务流程环节进行整合和优化,将资源要素与业务流程相耦合,在数字孪生医院的场景化业务基础上增加管控规则,达到构建一体化运营管控体系的目的。该体系可以提升公立医院运营管理的科学化、规范化和精细化水平,有助于降低医院的运营成本,提升运营效益,从而推动公立医院的高质量发展。

基于会计诚信主题的“财务管理”课程思政实践探索——以江苏经贸职业技术学院为例

基于“财务管理”课程思政示范课改革试点,以“会计诚信”思政元素为主线,从课程思政的目标、教学内容、教学方式和考核评价方式等方面展开研究,以期实现诚信教育、职业道德教育与专业知识教育的有机结合。

“管工融合”的新商科人才培养模式:机遇、条件与发展路径

数智化发展要求管理科学研究与人才培养进一步对接产业科技前沿。文章从商科人才培养的新机遇及新挑战出发,分析产业发展对人才培养提出的新要求,根据创新发展和产业变革下商科人才培养的关键条件,分析了“管工融合”的新商科人才培养模式及其“双向赋能”机制。研究提出“横向交叉融合,纵向多元贯通”的“管工融合”人才培养发展路径,为新商科人才培养理论建设和教育实践提供借鉴。