在数字经济时代背景下,企业财务会计管理面临着前所未有的机遇与挑战。本研究聚焦我国企业财务会计管理,揭示管理体系、信息化及监管三大短板。提出融合财务与管理会计、革新制度、加速信息化、健全监管的综合策略,旨在构建高效财务管理体系,优化决策,增强市场竞争力,推动可持续发展。持续创新与努力将引领企业财务会计管理迈入提质增效新时代,奠定长期繁荣基础。In the digital economy era, enterprise financial accounting management is facing unprecedented opportunities and challenges. This study focuses on financial accounting management in Chinese enterprises, revealing the shortcomings in the management system, information technology, and supervision. It proposes a comprehensive strategy of integrating financial and management accounting, innovating the system, accelerating information technology, and improving supervision, aiming to build an efficient financial management system, optimize decision-making, enhance market competitiveness, and promote sustainable development. Continuous innovation and effort will lead enterprise financial accounting management into a new era of quality improvement and efficiency, laying a solid foundation for long-term prosperity.
随着全球经济的快速发展和信息技术的迅猛进步,作为一种新兴的商业模式,电商平台正在迅速崛起并改变着传统的经济发展格局。在生态系统不断变化下,电商平台面临巨大的机遇和挑战,尤其是电商物流受到了严重影响,为了在竞争激烈的市场中立足并取得长期发展,电商平台需要制定科学有效的发展策略,通过这些策略,电商平台有望在生态环境的变化里迎来更加繁荣的发展。本文通过生态系统变化引起的一系列影响,总结电商平台的发展现状和趋势,以及生态系统对电商平台发展的影响,识别电商平台在生态系统变化下产生的风险和机遇,并探究在此背景下电商平台的发展优化策略,为电商平台发展创造良好的环境。With the rapid development of global economy and the rapid progress of information technology, as a new business model, e-commerce platform is rapidly rising and changing the traditional economic development pattern. Under the changing ecosystem, the e-commerce platform faces great opportunities and challenges;especially the e-commerce logistics has been seriously affected. In order to gain a foothold in the highly competitive market and achieve long-term development, the e-commerce platform needs to formulate scientific and effective development strategies. Through these strategies, the e-commerce platform is expected to usher in more prosperous development in the changing ecological environment. Through a series of impacts caused by ecosystem changes, this paper summarizes the development status and trends of e-commerce platforms, and the impact of ecosystems on the development of e-commerce platforms, identifies the risks and opportunities generated by e-commerce platforms under ecosystem changes, and explores the development optimization strategies of e-commerce platforms under this background to create a good environment for the development of e-commerce platforms.
在我国经济的快速发展中,电子商务的作用日益凸显,它不仅推动了互联网技术的创新,还促进了会计信息的网络化,加快了会计准则与国际准则接轨的效率。在新的经济环境下,按传统模式披露会计信息越发不合时宜,披露的信息难以满足会计信息使用者的需求,严重制约了企业的发展。本文首先对会计信息披露方式、披露中的问题展开阐述,继而具体分析在电子商务环境下对传统会计模式产生的影响,最终提出有助于会计披露质量的措施。In the rapid development of our country’s economy, the effect of electronic commerce is increasingly prominent. It not only promotes Internet technology innovation, but also promotes the accounting information network, and speeds up the accounting standards and international standards standards efficiency. Under the new economic environment, the disclosure of accounting information according to the traditional mode is more and more inappropriate, and the disclosed information is difficult to meet the needs of the users of accounting information, which seriously restricts the development of enterprises. This paper first expounds on the accounting information disclosure methods and problems in the disclosure, then analyzes the impact on the traditional accounting mode in the e-commerce environment, and finally puts forward measures that are conducive to the quality of accounting disclosure.
近几年,在互联网技术的快速发展以及国家出台一系列政策扶持电商企业发展的背景下,我国诸多电商企业得以迅速发展,成为我国国民经济组成中不可或缺的一部分。但与此同时,由于我国电商行业竞争较为激烈,很多企业长期以来一直处于亏损的状态,无法实现盈利,经营绩效较差。甚至一些企业在竞争中面临破产风险。文章以拼多多公司为研究对象,结合其近三年的经营情况,结合熵值法以及功效系数法对其经营绩效进行评价分析,再提出相关建议,为电商企业的发展提供建议。In recent years, under the background of the rapid development of Internet technology and a series of policies issued by the state to support the development of e-commerce enterprises, many e-commerce enterprises in our country have developed rapidly and become an indispensable part of our national economy. However, at the same time, due to the relatively fierce competition in China’s e-commerce industry, many enterprises have been in a state of loss for a long time, unable to achieve profit, and poor business performance. Some enterprises even face the risk of bankruptcy in the competition. This paper takes Pinduoduo as the research object, evaluates and analyzes its business performance in combination with its operation in the past three years, entropy method and efficacy coefficient method, and then puts forward relevant suggestions to provide suggestions for the development of e-commerce enterprises.
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