电子商务企业在激烈的竞争环境中财务风险日益增加,传统的财务管理手段已难以应对复杂的风险情境。为了提升电子商务企业财务风险预警能力,以美妆电子商务企业悠可为例,悠可通过引入机器学习、计算机视觉和深度学习等技术,构建了多维度的财务风险评估体系。机器学习模型通过挖掘历史财务数据,实现了对潜在风险的早期识别,计算机视觉技术提高了票据核验的自动化水平,而LSTM神经网络则大幅提升了现金流预测的准确性。研究表明,人工智能的应用显著提高了财务预警系统的效率和准确性,但也暴露出一些问题,如模型可解释性不足、票据识别的泛化能力有限及部分外部因素未纳入预测模型。针对这些问题,本文提出了进一步的优化建议,旨在为电商企业在数字化转型过程中有效管理财务风险提供参考。E-commerce enterprises are facing increasing financial risks in a fiercely competitive environment, and traditional financial management methods are no longer able to cope with complex risk scenarios. In order to enhance the financial risk warning capability of e-commerce enterprises, taking beauty e-commerce enterprise Youke as an example, Youke has constructed a multidimensional financial risk assessment system by introducing technologies such as machine learning, computer vision, and deep learning. Machine learning models achieve early identification of potential risks by mining historical financial data, computer vision technology improves the automation level of bill verification, and LSTM neural networks significantly enhance the accuracy of cash flow forecasting. Research has shown that the application of artificial intelligence has significantly improved the efficiency and accuracy of financial warning systems, but it has also exposed some problems, such as insufficient model interpretability, limited generalization ability of bill recognition, and some external factors not being included in the prediction model. In response to these issues, this article proposes further optimization suggestions aimed at providing reference for e-commerce enterprises to effectively manage financial risks in the process of digital transformation.
随着可持续发展理念深入人心,环境、社会与公司治理(ESG)实践已成为电子商务企业提升竞争力的重要途径。本文分析了电商企业ESG实践对财务绩效的驱动作用,分析提出通过降低运营成本、提升品牌形象、增强投资者信心、提高员工忠诚度等能够直接或间接促进财务绩效优化。ESG实践方面:提出应用绿色包装、绿色物流、可再生能源等措施推进环境责任(E)实践;积极参与社会公益、承担职工保障责任推进社会责任(S)实践;强化合规管理、推进风险管理和提高治理结构透明度等推进企业治理(G)实践。希望这些研究能够为电商企业ESG实践和财务绩效优化提供参考。With the deepening of the concept of sustainable development, environmental, social, and corporate governance (ESG) practices have become an important way for e-commerce companies to enhance their competitiveness. This article analyzes the driving role of ESG practices in e-commerce companies on financial performance, and proposes that reducing operating costs, enhancing brand image, boosting investor confidence, and increasing employee loyalty can directly or indirectly promote financial performance optimization. In terms of ESG practices, it is proposed to apply measures such as green packaging, green logistics, and renewable energy to promote environmental responsibility (E) practices;actively participating in social welfare, assume employee security responsibilities, and promote social responsibility (S) practice;strengthening compliance management, promoting risk management, and increasing transparency of governance structures to advance corporate governance (G) practices. It is hoped that these studies can provide reference for ESG practices and financial performance optimization of e-commerce companies.
随着可持续发展理念被社会广泛认同,企业的ESG表现日益成为全球瞩目的焦点,并对公司的运营和生产活动产生了显著的影响。本文基于2012~2022年中国A股上市公司数据,采用双重固定效应模型探究企业ESG表现对其全要素生产率的影响及其作用路径。研究结果表明,强化企业ESG表现可以显著促进企业全要素生产率的提升,并且该作用可以通过增强企业技术创新持续性、降低企业债务融资成本两条路径改善企业全要素生产率。异质性检验结果表明,企业ESG表现对全要素生产率的提升效应在大规模企业、非国有企业和资本密集型企业中更为显著。As the concept of sustainable development is widely recognised by society, the ESG performance of companies is increasingly in the global spotlight and has a significant impact on their operations and production activities. This paper explores the impact of corporate ESG performance on total factor productivity and its transmission mechanism based on the data of Chinese A-share listed companies from 2012 to 2022. It is found that corporate ESG can effectively enhance corporate total factor productivity. The results of the mechanism test indicate that ESG performance improves corporate total factor productivity mainly through promoting the sustainability of corporate technological innovation and reducing corporate debt financing costs. The heterogeneity test shows that the total factor productivity improvement effect of ESG advantages is more significant in large-scale enterprises, non-state-owned enterprises and capital-intensive enterprises.
新质生产力是高质量发展的重要着力点,同时也是企业创新的核心驱动力,如何充分利用企业新质生产力提高企业创新水平,已经成为近年来广泛关注的议题。文章采用2012~2022年中国上市企业的面板数据,实证研究了企业新质生产力对企业创新水平的影响及作用机制。实证分析发现:企业新质生产力能显著地提高企业的创新水平;异质性分析发现,企业新质生产力对大型企业和高科技企业的影响更为显著;机制研究表明,企业新质生产力能够通过提高企业研发投入及缓解企业融资约束来促进企业创新水平的提升。本文研究为企业发展新质生产力,优化创新环境,促进企业创新水平的提升提供了参考。New quality productivity is an important focus of high-quality development and a core driving force for enterprise innovation. How to fully utilize new quality productivity to improve the level of enterprise innovation has become a widely concerned issue in recent years. The article uses panel data from Chinese listed companies from 2012 to 2022 to empirically study the impact and mechanism of new quality productivity on corporate innovation level. Empirical analysis has found that the new quality productivity of enterprises can significantly improve their innovation level;Heterogeneity analysis found that the impact of new quality productivity on large and high-tech enterprises is more significant;Mechanism research shows that the new quality productivity of enterprises can promote the improvement of their innovation level by increasing R&D investment and alleviating financing constraints. This article provides a reference for enterprises to develop new quality productivity, optimize innovation environment, and promote the improvement of enterprise innovation level.
随着学校的规模不断扩大,高校在同一城市甚至不同城市均有不同校区,高校的财务部门作为其内部的经济管理中心,面临着日益增长的报销业务,高校各校区之间的财务链接更加紧密。其中报销系统网上信息化是高校财务信息化建设的组成部分,师生在各校区之间仍有相关联的业务,财务报销信息化可以帮助他们更好地控制和管理报销单。运用财务报销“信息化”的报账机制,为多校区之间的经济业务提供便利,以达到提高报账效率、提升服务品质的目的。As the scale of schools continues to expand, universities have different campuses in the same city or even different cities. As the internal economic management center, the finance department of universities is facing an increasing reimbursement business, and the financial links between various campuses of universities are becoming closer. The online informationization of the reimbursement system is an integral part of the financial informationization construction in universities. Teachers and students still have related businesses between campuses, and financial reimbursement informationization can help them better control and manage reimbursement forms. By utilizing the “information technology” reimbursement mechanism of financial reimbursement, we provide convenience for economic transactions between multiple campuses, in order to improve reimbursement efficiency and enhance service quality.
随着人工智能、智能辅助驾驶、云计算等技术的不断创新并且普遍运用到汽车行业,长安汽车作为中国汽车制造业的重要代表之一,正迎来数字化转型的时代。本研究旨在揭秘长安汽车数字化转型的未来之路。本文对长安汽车数字化转型进行SWOT分析,系统分析了长安汽车的内外部环境。研究发现,尽管其拥有较强的技术基础、政策支持等有利条件,但也面临着资金压力、市场竞争、管理体系不适配等挑战。通过SWOT分析,结合长安汽车的实际情况,提出了利用数字化转型重塑全产业链的对应策略。期待能为长安汽车及其他汽车制造企业数字化转型提供有益的借鉴。With the continuous innovation and widespread application of technologies such as artificial intelligence, intelligent driving assistance, and cloud computing in the automotive industry, Chang’an Automobile, as one of the important representatives of China’s automotive manufacturing industry, is embracing the era of digital transformation. This study aims to uncover the future path of Chang’an Automobile’s digital transformation. This article conducts a SWOT analysis on Chang’an Automobile’s digital transformation, systematically analyzing the internal and external environment of Chang’an Automobile. The study finds that despite having favorable conditions such as a strong technological foundation and policy support, it also faces challenges such as financial pressure, market competition, and an unsuitable management system. Through SWOT analysis, and in light of Chang’an Automobile’s actual situation, strategies are proposed to reshape the entire industrial chain through digital transformation. It is hoped that this will provide a useful reference for Chang’an Automobile and other automotive manufacturing enterprises in their digital transformation efforts.
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