Research on the Application of Big Data Technology in the Integration of Enterprise Business and Finance

With the advent of the era of big data,traditional financial management has been unable to meet the needs of modern enterprise business.Enterprises hope that financial management has the function of improving the accuracy of corporate financial data,assisting corporate management to make decisions that are more in line with the actual development of the company,and optimizing corporate management systems,thereby comprehensively improving the overall level of the company and ensuring that the company can be in business with the assistance of financial integration,can better improve and develop themselves.Based on the investigation of enterprises and universities,this article analyzes the problem of accounting talent training from both the demand and supply ends,and puts forward some suggestions for the teaching reform of accounting integration with big data in financial colleges and universities,and strives to promote the integration of business and finance.The optimal allocation of enterprise resources will gradually enhance the market competitiveness of enterprises,and explore the application strategies of big data technology in the integration of enterprise business and finance.

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.

Research and Practice on the Cultivation Model of Compound and Innovative Talents with Interdisciplinary--Taking the“Internet+Finance”Experimental Class as an Example

As major contemporary scientific,technological,economic,and social issues are highly comprehensive and interdisciplinary,society has entered a period of systematization and integration.The traditional education model of“discipline-centered”makes the training of talents excessively“single”,while the actual problems are becoming more and more complex and comprehensive,reflecting the multi-disciplinary nature.Disciplinary professional education is not suitable for the current new economy,new industry,and new era.Taking the“Internet+Finance”experimental class as an example,this article elaborates on the reform ideas of an interdisciplinary and compound innovative talent training model,and details the reform experience in four aspects:the curriculum system,characteristic professional orientation training model,collaborative teaching organization model and interdisciplinary talent training management model.After two years of construction and practice,the goal of interdisciplinary talent training under the background of new engineering disciplines has been achieved quite effectively.

A Model of Interaction Between the Financial Sector and the Energy Sector:The Hypothesis of Energy Currency

Through an overview of developments in finance and in the energy sector, this work represents an analysis of the relationship of their trends. It is carried out through an interdisciplinary approach. From the original physical currency to electronic payment methods, digital currency is becoming a new concept. It’s still a fiat money which is only as good as the organization that issues it. Because Bitcoin is not issued by any central bank, there is no centralized management of the country;there is a great risk of losing control. Finance is not entirely a virtual economy. So, currency development trends must return to intrinsic value. There is the possibility for the energy currency alsofor its stability. As an energy currency, it is not necessary to print, not to apply the exchange rate, no corresponding pollution, and even better it will help to alleviate the existing environmental problem facing the challenges of global environmental degradation. The international unit of energy can be seen as the unit of energy money because of its intrinsic value. As stated by Scott, there are good reasons to consider energy as a potential currency. If the future integrates energy into the financial system and becomes a means of payment, it will not only eliminate the risk of currency depreciation, but also optimize energy saving and use to achieve environmental protection. The emphasis is given to the integration of the financial sector with the energy one. The aim is to develop a parametric numerical model able toforesee the possibility of combining finance and energy, allowing a sustainable development. This allows us to analyze the pros and cons of the existing energy cryptocurrencies. The last step consists in identifying the main characteristics that this cryptocurrency must have in order to achieve the desired results.

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。

Sci-Tech

China’s Supercomputer Helps Construct"Smart Cities"Developers of China’s Tianhe-1A,one of the world’s fastest supercomputers,are tapping into the digital brain’s higher functions,moving it beyond animation and Internet financing to help in the construction of new"smart cities."The Tianhe-1A can digitize the planning,design,construction,

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。

Research on Interactive Relationship between Agricultural Insurance and Rural Financial Development in Central and Western Regions

By selecting the panel data from 2001 to 2008 in central and western regions,I adopt the methods of covariance analysis test,Hausman test,panel unit root test and co-integration test to conduct empirical research on the interactive relationship between agricultural insurance and rural financial development in central and western regions.The results show that there is a long-term balanced and interactive causal relationship between agricultural insurance and rural financial development in central and western regions.The agricultural insurance in western regions is the cause of rural financial development,while such relationship in central regions is not tenable.There is an interactive promotion relationship between agricultural insurance and rural financial development efficiency in central regions,while the relationship between agricultural insurance and rural financial development efficiency in western regions is mutually inhibitive,but the rural financial efficiency in western regions promotes the development of agricultural insurance.Then corresponding suggestions are put forward in order to give full play to the role of mutual promotion between agricultural insurance and rural financial development as follows:reinforce the support degree for policy finance in central and western regions;increase the inputs of rural financial institutions in serving agriculture,countryside and farmers;expand the types and coverage of policy agricultural insurance.

生成式人工智能赋能普惠金融:现实基础、关键风险挑战与应对策略

普惠金融是写好金融“五篇大文章”的重要组成部分。当前,我国普惠金融发展面临可持续性、普及性不足以及信用体系不完善等挑战。近年来,生成式人工智能迅猛发展,正在成为信息化、数字化、智能化的新型技术基座,其拥有强大的知识编码和储存能力、文本和代码理解及生成能力以及复杂任务的推理能力,能够对普惠金融产生数据资源化、数据资产化、数字信任、风险控制、降本增效五大效应,从而有效赋能普惠金融高质量发展。

数字金融发展与“两业”融合——经济高质量发展背景下的机制识别与效应检验

先进制造业和现代服务业融合是高质量发展实体经济的内在要求。数字金融作为传统金融业和数字信息技术融合的重要创新产品,对制造业与服务业融合有着重要影响。研究利用286个地级及以上城市2011—2019年的面板数据,并通过面板门槛模型等回归方式,考察了数字金融发展对“两业”深度融合的影响和传导机理。研究发现:(1)数字金融发展对提升“两业”融合水平具有显著影响,技术创新和资本配置效率是数字金融影响“两业”融合的主要机制;(2)数字金融对“两业”融合的影响具有明显的非线性特征,在数字金融发展的不同阶段具有不同的作用效果;(3)异质性检验发现数字金融发展对“两业”融合的促进作用在经济发展水平较高、工业化程度适中和国家政策试点的城市更为显著;(4)数字金融提升“两业”融合水平会巩固产业基础,提高产业核心竞争力,最终促进经济高质量发展。

数字普惠金融赋能城乡融合——基于产业和城乡协同发展视角

数字普惠金融为破除城乡金融体系二元对立、优化城乡资源配置、助推城乡融合开辟了新路径。本文基于2011-2021年中国地级市面板数据,从产业和城乡协同发展视角分析数字普惠金融赋能城乡融合的作用渠道。研究发现,数字普惠金融有效促进了城乡融合发展。从各维度来看,覆盖广度与使用深度是促进城乡融合的关键,信贷和保险业务发挥了显著的协同效应,数字普惠金融的城乡融合效应在空间和社会维度上显著;在东部、中部地区和农村资金外流程度较轻的地区,数字普惠金融赋能城乡融合的作用更强;数字普惠金融能够促进生产要素在产业和城乡间流动,发挥劳动力转移和产业结构升级的带动作用,间接赋能城乡融合。

业财融合视角下提升饲料企业会计信息质量的有效路径

会计信息是揭示饲料企业经济活动的重要信息,而面对激烈的市场竞争,饲料企业一方面要立足业财融合,促进经济活动与财会工作的有机结合,另一方面要致力于提高会计信息质量,从而及时、准确、客观地反映出饲料企业的财务状况和经营成果,为饲料企业的可持续发展奠定基础。但从饲料企业的实际情况看,影响会计信息质量的因素较多,并且会计信息失真问题容易损害饲料企业所有者、投资者、债权人及其他信息使用者的利益,因此,需要进行针对性分析,并制定提升饲料企业会计信息质量的有效路径。

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。

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。

数字经济发展对文旅产业融合的影响研究——基于我国30个省份数据的实证分析

基于2010—2021年我国30个省份的数据,分别构建数字经济发展、文旅产业融合综合评价体系,利用主成分分析法对指标体系进行测算,采用个体、时间双向固定效应模型实证分析各省份数字经济发展对文旅产业融合的影响,并运用面板门槛模型分析数字经济发展与文旅产业融合之间的非线性关系。研究发现:数字经济发展对文旅产业融合具有显著的促进作用,且经过多种稳健性检验,实证结果依然稳健,同时利用工具变量法消除了内生性对实证分析产生的偏误;数字经济发展各一级指标对文旅产业融合的促进作用由大到小依次为:产业数字化、数字产业化、数字金融;从地区异质性来看,各地区数字经济发展均能显著促进文旅产业融合,但中西部地区的促进效果要优于东部地区的促进效果;从非线性分析来看,当数字技术的研发强度越过门槛值后,数字经济发展促进文旅产业融合的作用减弱,即呈现倒“U”型的作用趋势。基于此,提出应大力推进文旅产业数字化、培养数字化人才等政策建议。

金融化能够提升制造业企业盈利能力吗——来自中国A股市场的证据

以2012-2022年沪深A股制造业上市公司的财务数据为样本,实证检验制造业企业金融化对企业盈利能力的影响。研究表明:制造业企业金融化对制造业企业利润率有显著抑制作用;机制检验发现货币政策在二者关系中起调节作用,金融化通过挤出实体投资和加剧融资约束来抑制制造业企业利润率增长;大型企业、非国有企业以及持有长期金融资产的企业金融化对制造业企业利润率的抑制作用更显著。因此,应加强对制造业企业金融投资监管力度,强化供给侧结构性改革,将经济发展着力点放在实体企业上,以提升企业盈利能力为目的,促进制造业企业金融活动和生产经营的良性循环。

业财融合背景下高职会计专业实践性教学策略研究

当前,业务和财务领域的融合不断加强,要适应这一变革趋势,会计专业人才必须具备更广泛的业务洞察力、团队协作和技术应用能力。而实践性教学是培养业务洞察力、团队协作和技术应用能力最行之有效的教育手段,因此,文章分析了业财融合背景下高职会计专业实践性教学的重要性,然后基于业财融合背景对高职会计专业的挑战,构建了高职会计专业实践性教学模式,以促进高职会计专业实践性教学培养学生能力和素质的效果,进而更好地适应业务与财务融合的时代要求。

数字普惠金融、农村三产融合与农村居民收入--基于2011-2020年中国省级面板数据的实证分析

基于2011-2020年我国30个省(直辖市、自治区)的面板数据,利用固定效应模型(FEM)实证分析数字普惠金融对农村居民收入的影响,并采用中介效应模型考察了农村三产融合的中介作用,同时对东中西部地区进行了异质性分析,利用滞后一期核心解释变量和替换被解释变量进行了稳健性检验。研究发现:第一,数字普惠金融显著地提高了农村居民收入水平,但存在区域异质性,东部地区数字普惠金融对农村居民的增收作用最强,中西部次之;第二,农村三产融合在数字普惠金融与农村居民收入之间起着重要的中介作用,在进行解释变量滞后一期和替换被解释变量的稳健性检验后仍然成立。因此,一方面,要完善农村地区数字基础设施,提高农村居民金融素养,进一步激发数字普惠金融对农民增收的作用;另一方面,要破解农村三产融合的金融约束,完善利益联接机制,充分发挥农业三产融合的中介效应,最终提高农村居民收入水平,实现共同富裕。

服务型制造能缓解企业的融资约束吗?——基于准自然实验的分析

服务型制造是基于“服务化”等概念而提出的一个具有中国特色的概念,是我国推进先进制造业和现代服务业深度融合的重要方向。以服务型制造示范遴选工作为准自然实验,采用PSM-DID方法研究了服务型制造对企业融资约束的缓解效果及其作用机制。结果发现:服务型制造能够缓解企业的融资约束,且该结论具有稳健性;服务型制造通过改善生产效率、提升企业绩效和强化企业创新渠道发挥作用,且效果受到地理区位、行业竞争以及企业所有权性质等异质性因素的影响。

我国养老产业发展“拐点”研判——基于多案例研究的典型事实

随着人口老龄化进程加速,我国的养老需求结构正在从生存型向发展型转变,这将为养老产业的发展带来广阔的市场空间,但当前我国养老产业发展相对滞后,仍面临严重的发展困境。我国养老产业发展的“拐点”何时到来?为回答好这个问题,本文以案例研究和实证分析相结合的研究框架,首先,以法、德、日、美四国为例,系统梳理其养老产业发展历程,总结归纳出养老产业发展“拐点”出现的共性特征;其次,聚焦日本养老产业发展轨迹,重点关注其介护险实施前后养老产业相关重要指标变化;最后,选取九个养老产业相关指标,基于指数平滑、灰色模型等方法对中国养老产业未来情况进行预测,并与日本可比时期指标情况进行比较,判断中国养老产业“拐点”出现的可能时间。研究发现:养老产业发展“拐点”的出现具有四个共性特征,分别是三支柱养老金体系改革、长护险制度全面实施、多元化服务助推医养结合、代际转换背后的产业增量机会,而中国养老产业发展“拐点”可能出现的窗口期将在2026—2030年间。