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...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.展开更多
Under China’s socialist system,state-owned enterprises are key forces driving the economic trajectory and providing strong momentum.These enterprises not only bear the crucial responsibility of advancing the process ...Under China’s socialist system,state-owned enterprises are key forces driving the economic trajectory and providing strong momentum.These enterprises not only bear the crucial responsibility of advancing the process of national modernization but also serve as the core of the national economic lifeline through their irreplaceable status and function amidst changing times.In the new era,with the advent of the technological revolution and the wave of globalization,state-owned enterprises face unprecedented opportunities and challenges.As a significant aspect of state-owned enterprise reform,the mixed ownership reform is not only a transformation in the structure of enterprise ownership but also a reflection of China’s broader,comprehensive reform efforts.By deeply advancing this reform,it will help optimize the allocation of state-owned assets and significantly boost technological and management innovation within state-owned enterprises,ensuring their competitiveness in the intense market environment.Therefore,this paper will conduct an in-depth analysis of the mixed ownership reform of state-owned enterprises from the perspective of Marxist political economy.展开更多
With the rapid development and widespread application of Big Data technology, the supply chain management of agricultural products enterprises is facing unprecedented reform and challenges. This study takes the perspe...With the rapid development and widespread application of Big Data technology, the supply chain management of agricultural products enterprises is facing unprecedented reform and challenges. This study takes the perspective of Big Data technology and collects relevant information on the application of supply chain management in 100 agricultural product enterprises through a survey questionnaire. The study found that the use of Big Data can effectively improve the accuracy of demand forecasting, inventory management efficiency, optimize logistics costs, improve supplier management efficiency, enhance the overall level of supply chain management of enterprises, and propose innovative strategies for supply chain management of agricultural products enterprises based on this. Big Data technology brings a new solution for agricultural products enterprises to enhance their supply chain management level, making the supply chain smarter and more efficient.展开更多
In today’s competitive business environment,strategic performance management(SPM)is crucial for continuous growth and innovation.Therefore,it is important to realize the advantages of SPM in enterprise applications.T...In today’s competitive business environment,strategic performance management(SPM)is crucial for continuous growth and innovation.Therefore,it is important to realize the advantages of SPM in enterprise applications.This paper analyzes the theoretical basis,implementation framework,and application effects of SPM in enterprises by examining actual cases from different industries.It reveals the core elements of an effective performance management system,including clear goal setting,reasonable performance indicators,and periodic performance evaluations.Additionally,the paper examines the impact of China’s specific economic policy environment on the implementation of SPM and proposes strategies to optimize performance management practices,ultimately promoting the achievement of strategic goals.This paper provides specific and personalized practical guidance for enterprises.展开更多
With the deepening of the“Belt and Road”initiative,Chinese enterprises are facing unprecedented opportunities and challenges for international cooperation.This paper mainly analyzes the current situation,existing pr...With the deepening of the“Belt and Road”initiative,Chinese enterprises are facing unprecedented opportunities and challenges for international cooperation.This paper mainly analyzes the current situation,existing problems,and coping strategies of enterprise international cooperation management in the context of the“Belt and Road”.This article expounds on the importance of the“Belt and Road”initiative for international cooperation of enterprises and analyzes the key links of international cooperation management of enterprises from the aspects of internationalization strategy,cross-cultural management,risk prevention and control,and resource integration.Finally,combined with the case,this paper puts forward the management strategies and suggestions that enterprises should adopt in international cooperation,to provide a useful reference for Chinese enterprises in international cooperation in the construction of the“Belt and Road.”展开更多
The advent of the digital era has provided strong technical support for the high-quality development of the social economy.The integration of the social economy with Internet technology has given rise to new industrie...The advent of the digital era has provided strong technical support for the high-quality development of the social economy.The integration of the social economy with Internet technology has given rise to new industries.However,the traditional development model of small and medium-sized enterprises(SMEs)is increasingly unable to meet the demands of economic growth,and digital management has gradually become a key approach for these enterprises to achieve their development goals.Currently,SMEs face challenges such as talent shortages,insufficient funds,and a lack of awareness regarding transformation.This paper will analyze the difficulties SMEs encounter in implementing digital management and explore potential development paths for their digital transformation.展开更多
How to ensure the reliable operation of the complex and huge electrical system composed of a large number of electrical equipment in iron and steel enterprises?Combined with working experience,the author introduces fo...How to ensure the reliable operation of the complex and huge electrical system composed of a large number of electrical equipment in iron and steel enterprises?Combined with working experience,the author introduces four main factors affecting the normal operation of equipment,analyzes five main problems existing in the operation and management of electrical equipment,and puts forward corresponding improvement measures,so as to improve the management level of electrical equipment in iron and steel enterprises.展开更多
Objective To explore the current situation of human resource management outsourcing in China’s pharmaceutical enterprises,and to put forward some suggestions for enterprises and the government.Methods The current sit...Objective To explore the current situation of human resource management outsourcing in China’s pharmaceutical enterprises,and to put forward some suggestions for enterprises and the government.Methods The current situation of human resource management outsourcing in China’s pharmaceutical enterprises was analyzed through the method of literature research.Results and Conclusion At present,the status of human resource management outsourcing in China’s pharmaceutical companies is that the level of human resource outsourcing companies is not high,and there are no relevant industry norms and laws.The information asymmetry between pharmaceutical enterprises and outsourcing companies results in adverse selection and moral hazard.Besides,the different culture of pharmaceutical enterprises and outsourcing companies leads to inefficient communication between enterprises and employee.To solve these problems,the government should promote and improve industry norms and laws to regulate the market.In addition,enterprises should clarify the motivation for outsourcing and make good decision on the outsourcing content.Meanwhile,enterprises should strengthen communication with employees to eliminate employees’concerns.展开更多
The digitization of human resource management functions can enhance the adaptability of human resource management and promote the comprehensive digital development of innovative and entrepreneurial enterprises.This ar...The digitization of human resource management functions can enhance the adaptability of human resource management and promote the comprehensive digital development of innovative and entrepreneurial enterprises.This article first summarizes and evaluates the connotation and research status of the digitalization of enterprise human resource management.Secondly,it analyzes the influencing factors of digitalization of human resource management in innovative and entrepreneurial enterprises from three aspects:employee factors,organizational factors,and technological factors.Finally,it designs a digitalization plan for human resource management in innovative and entrepreneurial enterprises from four aspects:analyzing the current situation,preparing thoroughly,designing plans,and building systems.It emphasizes the value of digitalization of enterprise human resource management for innovative and entrepreneurial enterprises.展开更多
To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizatio...To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.展开更多
Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An uncl...Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.展开更多
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 r...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.展开更多
As global investors and stakeholders increasingly prioritize environmental,social,and governance(ESG)performance,corporate social responsibility and sustainability have become crucial factors in determining corporate ...As global investors and stakeholders increasingly prioritize environmental,social,and governance(ESG)performance,corporate social responsibility and sustainability have become crucial factors in determining corporate success.In the context of China’s robust economy,the involvement of state-owned capital exerts a profound impact on the ESG performance of private enterprises.This paper,starting from the perspective of ESG,analyzes how state-owned capital participation influences the ESG performance of private enterprises.Additionally,it proposes recommendations for the involvement of state-owned enterprises in private enterprises,aiming to foster the sustainable development of private enterprises and enhance their social responsibility.展开更多
The purpose of this paper is to examine whether and to what extend Greek state-owned enterprises engage in earnings management techniques during 2012-2016.Most prior studies on earnings management have used data from ...The purpose of this paper is to examine whether and to what extend Greek state-owned enterprises engage in earnings management techniques during 2012-2016.Most prior studies on earnings management have used data from large economies with relative stable macroeconomic contexts(e.g.,USA).Our knowledge about earnings management in smaller economies is rather limited.To fill this void,we conducted our study in Greece and focused on the abovementioned period,which is very interesting given that Greece experienced a substantial political and macroeconomic instability(e.g.,four elections,one referendum,capital controls,and two memorandums).Two different models(i.e.,The Earnings Distribution Model and the Modified Jones Model)are used to provide answers to the research questions.The sample is composed of 50 state-owned enterprises.The results show that Greek state-owned enterprises did not adopt any earnings management techniques during the examined period.These results are rather robust given that they come from two different models.According to the literature,macroeconomic and political instability provide incentives to managers to use earnings management techniques.Interestingly though,our results suggest that this is not the case for a smaller economy.The findings of this study will allow investors,auditors,and users of the financial statements to make better decisions when studying companies that are experiencing those difficulties.The adoption of two different methods and the similar results is an indication of more robust and valid findings.展开更多
With the reform of the state-owned enterprises, the level of the human resources management of a lot of state-owned enterprises has been gradually improved. However, because of the macroscopic system, history, culture...With the reform of the state-owned enterprises, the level of the human resources management of a lot of state-owned enterprises has been gradually improved. However, because of the macroscopic system, history, culture and their own reasons, there are still a series of problems in the human resources management of state-owned enterprises. In order to promote the reform of state-owned enterprises and to improve the competitiveness of enterprises, we should critically research these urgent problems. The paper will take an example of one company which was investigated by state-owned enterprises will be listed and analysed. the author, and the common problems which exist in most state-owned enterprises will be listed and analysed.展开更多
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 in...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.展开更多
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
With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development trend.Human resources is one of the most important resources of enterp...With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development trend.Human resources is one of the most important resources of enterprises,which is crucial to the competitiveness of enterprises.Enterprises need to attract,retain,and motivate excellent employees,thereby enhancing the innovation ability of enterprises and improving competitiveness and market share in the market.To maintain advantages in the fierce market competition,enterprises need to adopt more scientific and effective human resource management methods to enhance organizational efficiency and competitiveness.At the same time,this paper analyzes the dilemma faced by enterprise human resource management,points out the new characteristics of enterprise human resource management enabled by big data,and puts forward feasible suggestions for enterprise digital transformation.展开更多
In the context of the new period,the continuous growth of social and economic levels and the rapid update of information technology have significantly impacted the business management of Chinese enterprises,presenting...In the context of the new period,the continuous growth of social and economic levels and the rapid update of information technology have significantly impacted the business management of Chinese enterprises,presenting substantial challenges.The intensification of market competition exerts development pressure on many enterprises,and coupled with the unstable strength of some businesses,numerous problems in business management arise.These issues hinder the smooth execution of various business activities.Therefore,it is crucial to ensure effective business administration to conduct different business activities in an orderly manner,promptly avoid adverse risks,and strengthen control over multiple factors.The innovation and improvement of business administration are of great significance for enhancing the management level and market competitiveness of modern enterprises,accelerating their healthy development,and creating numerous opportunities.Consequently,this paper analyzes and explores the development trends of enterprise business administration and the innovation of management models for reference.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
文摘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.
文摘Under China’s socialist system,state-owned enterprises are key forces driving the economic trajectory and providing strong momentum.These enterprises not only bear the crucial responsibility of advancing the process of national modernization but also serve as the core of the national economic lifeline through their irreplaceable status and function amidst changing times.In the new era,with the advent of the technological revolution and the wave of globalization,state-owned enterprises face unprecedented opportunities and challenges.As a significant aspect of state-owned enterprise reform,the mixed ownership reform is not only a transformation in the structure of enterprise ownership but also a reflection of China’s broader,comprehensive reform efforts.By deeply advancing this reform,it will help optimize the allocation of state-owned assets and significantly boost technological and management innovation within state-owned enterprises,ensuring their competitiveness in the intense market environment.Therefore,this paper will conduct an in-depth analysis of the mixed ownership reform of state-owned enterprises from the perspective of Marxist political economy.
文摘With the rapid development and widespread application of Big Data technology, the supply chain management of agricultural products enterprises is facing unprecedented reform and challenges. This study takes the perspective of Big Data technology and collects relevant information on the application of supply chain management in 100 agricultural product enterprises through a survey questionnaire. The study found that the use of Big Data can effectively improve the accuracy of demand forecasting, inventory management efficiency, optimize logistics costs, improve supplier management efficiency, enhance the overall level of supply chain management of enterprises, and propose innovative strategies for supply chain management of agricultural products enterprises based on this. Big Data technology brings a new solution for agricultural products enterprises to enhance their supply chain management level, making the supply chain smarter and more efficient.
文摘In today’s competitive business environment,strategic performance management(SPM)is crucial for continuous growth and innovation.Therefore,it is important to realize the advantages of SPM in enterprise applications.This paper analyzes the theoretical basis,implementation framework,and application effects of SPM in enterprises by examining actual cases from different industries.It reveals the core elements of an effective performance management system,including clear goal setting,reasonable performance indicators,and periodic performance evaluations.Additionally,the paper examines the impact of China’s specific economic policy environment on the implementation of SPM and proposes strategies to optimize performance management practices,ultimately promoting the achievement of strategic goals.This paper provides specific and personalized practical guidance for enterprises.
文摘With the deepening of the“Belt and Road”initiative,Chinese enterprises are facing unprecedented opportunities and challenges for international cooperation.This paper mainly analyzes the current situation,existing problems,and coping strategies of enterprise international cooperation management in the context of the“Belt and Road”.This article expounds on the importance of the“Belt and Road”initiative for international cooperation of enterprises and analyzes the key links of international cooperation management of enterprises from the aspects of internationalization strategy,cross-cultural management,risk prevention and control,and resource integration.Finally,combined with the case,this paper puts forward the management strategies and suggestions that enterprises should adopt in international cooperation,to provide a useful reference for Chinese enterprises in international cooperation in the construction of the“Belt and Road.”
文摘The advent of the digital era has provided strong technical support for the high-quality development of the social economy.The integration of the social economy with Internet technology has given rise to new industries.However,the traditional development model of small and medium-sized enterprises(SMEs)is increasingly unable to meet the demands of economic growth,and digital management has gradually become a key approach for these enterprises to achieve their development goals.Currently,SMEs face challenges such as talent shortages,insufficient funds,and a lack of awareness regarding transformation.This paper will analyze the difficulties SMEs encounter in implementing digital management and explore potential development paths for their digital transformation.
文摘How to ensure the reliable operation of the complex and huge electrical system composed of a large number of electrical equipment in iron and steel enterprises?Combined with working experience,the author introduces four main factors affecting the normal operation of equipment,analyzes five main problems existing in the operation and management of electrical equipment,and puts forward corresponding improvement measures,so as to improve the management level of electrical equipment in iron and steel enterprises.
基金Graduate Education and Teaching Reform Project of Shenyang Pharmaceutical University(2020)(No.YJSJG200301).
文摘Objective To explore the current situation of human resource management outsourcing in China’s pharmaceutical enterprises,and to put forward some suggestions for enterprises and the government.Methods The current situation of human resource management outsourcing in China’s pharmaceutical enterprises was analyzed through the method of literature research.Results and Conclusion At present,the status of human resource management outsourcing in China’s pharmaceutical companies is that the level of human resource outsourcing companies is not high,and there are no relevant industry norms and laws.The information asymmetry between pharmaceutical enterprises and outsourcing companies results in adverse selection and moral hazard.Besides,the different culture of pharmaceutical enterprises and outsourcing companies leads to inefficient communication between enterprises and employee.To solve these problems,the government should promote and improve industry norms and laws to regulate the market.In addition,enterprises should clarify the motivation for outsourcing and make good decision on the outsourcing content.Meanwhile,enterprises should strengthen communication with employees to eliminate employees’concerns.
文摘The digitization of human resource management functions can enhance the adaptability of human resource management and promote the comprehensive digital development of innovative and entrepreneurial enterprises.This article first summarizes and evaluates the connotation and research status of the digitalization of enterprise human resource management.Secondly,it analyzes the influencing factors of digitalization of human resource management in innovative and entrepreneurial enterprises from three aspects:employee factors,organizational factors,and technological factors.Finally,it designs a digitalization plan for human resource management in innovative and entrepreneurial enterprises from four aspects:analyzing the current situation,preparing thoroughly,designing plans,and building systems.It emphasizes the value of digitalization of enterprise human resource management for innovative and entrepreneurial enterprises.
文摘To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.
文摘Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.
文摘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.
基金Guangzhou Social Science Planning Project“Research on Countermeasures for Improving the Quality of New Professional Farmers in One Core,One Belt,and One District under the Background of Rural Revitalization”(Project No.2022GZGJ31)。
文摘As global investors and stakeholders increasingly prioritize environmental,social,and governance(ESG)performance,corporate social responsibility and sustainability have become crucial factors in determining corporate success.In the context of China’s robust economy,the involvement of state-owned capital exerts a profound impact on the ESG performance of private enterprises.This paper,starting from the perspective of ESG,analyzes how state-owned capital participation influences the ESG performance of private enterprises.Additionally,it proposes recommendations for the involvement of state-owned enterprises in private enterprises,aiming to foster the sustainable development of private enterprises and enhance their social responsibility.
文摘The purpose of this paper is to examine whether and to what extend Greek state-owned enterprises engage in earnings management techniques during 2012-2016.Most prior studies on earnings management have used data from large economies with relative stable macroeconomic contexts(e.g.,USA).Our knowledge about earnings management in smaller economies is rather limited.To fill this void,we conducted our study in Greece and focused on the abovementioned period,which is very interesting given that Greece experienced a substantial political and macroeconomic instability(e.g.,four elections,one referendum,capital controls,and two memorandums).Two different models(i.e.,The Earnings Distribution Model and the Modified Jones Model)are used to provide answers to the research questions.The sample is composed of 50 state-owned enterprises.The results show that Greek state-owned enterprises did not adopt any earnings management techniques during the examined period.These results are rather robust given that they come from two different models.According to the literature,macroeconomic and political instability provide incentives to managers to use earnings management techniques.Interestingly though,our results suggest that this is not the case for a smaller economy.The findings of this study will allow investors,auditors,and users of the financial statements to make better decisions when studying companies that are experiencing those difficulties.The adoption of two different methods and the similar results is an indication of more robust and valid findings.
文摘With the reform of the state-owned enterprises, the level of the human resources management of a lot of state-owned enterprises has been gradually improved. However, because of the macroscopic system, history, culture and their own reasons, there are still a series of problems in the human resources management of state-owned enterprises. In order to promote the reform of state-owned enterprises and to improve the competitiveness of enterprises, we should critically research these urgent problems. The paper will take an example of one company which was investigated by state-owned enterprises will be listed and analysed. the author, and the common problems which exist in most state-owned enterprises will be listed and analysed.
基金supported by the Shandong Province Science and Technology Project(2023TSGC0509,2022TSGC2234)Qingdao Science and Technology Plan Project(23-1-5-yqpy-2-qy).
文摘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.
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.
文摘With the continuous development of big data technology,the digital transformation of enterprise human resource management has become a development trend.Human resources is one of the most important resources of enterprises,which is crucial to the competitiveness of enterprises.Enterprises need to attract,retain,and motivate excellent employees,thereby enhancing the innovation ability of enterprises and improving competitiveness and market share in the market.To maintain advantages in the fierce market competition,enterprises need to adopt more scientific and effective human resource management methods to enhance organizational efficiency and competitiveness.At the same time,this paper analyzes the dilemma faced by enterprise human resource management,points out the new characteristics of enterprise human resource management enabled by big data,and puts forward feasible suggestions for enterprise digital transformation.
文摘In the context of the new period,the continuous growth of social and economic levels and the rapid update of information technology have significantly impacted the business management of Chinese enterprises,presenting substantial challenges.The intensification of market competition exerts development pressure on many enterprises,and coupled with the unstable strength of some businesses,numerous problems in business management arise.These issues hinder the smooth execution of various business activities.Therefore,it is crucial to ensure effective business administration to conduct different business activities in an orderly manner,promptly avoid adverse risks,and strengthen control over multiple factors.The innovation and improvement of business administration are of great significance for enhancing the management level and market competitiveness of modern enterprises,accelerating their healthy development,and creating numerous opportunities.Consequently,this paper analyzes and explores the development trends of enterprise business administration and the innovation of management models for reference.
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.