随着电子商务平台的迅猛发展,虚拟资产交易规模不断攀升,这一趋势不仅推动了数字经济的快速增长,也对传统的会计处理方法提出了新的挑战。虚拟资产,作为数字经济的重要组成部分,其内涵与特征不同于传统资产,具有无形性、去中心化、动态定价等显著特点。这些特点使得虚拟资产的会计处理在会计确认、计量、披露和监管等方面都面临着诸多理论挑战和实践难题,诸如确认标准的模糊性、计量方法的多样性以及信息披露的不充分性等,这些问题严重制约了电子商务平台虚拟资产会计处理的准确性和透明度。针对这些挑战,本文提出了一系列切实可行的对策,具体而言,包括推动会计准则的完善、加强企业内部控制、提高会计人员的专业素质等。通过对这些挑战和对策的研究,将有助于促进电子商务平台虚拟资产会计处理的规范化和标准化,提升会计信息的质量和可信度,为电子商务平台企业的健康发展提供坚实的会计保障。With the rapid development of e-commerce platforms, the scale of virtual asset transactions continues to climb. This trend not only drives the rapid growth of the digital economy but also poses new challenges to traditional accounting methods. As an important component of the digital economy, virtual assets differ from traditional assets in terms of their connotations and characteristics, exhibiting notable features such as intangibility, decentralization, and dynamic pricing. These characteristics present numerous theoretical challenges and practical difficulties in accounting for virtual assets, including ambiguity in recognition criteria, diversity in measurement methods, and insufficient information disclosure. These issues severely restrict the accuracy and transparency of accounting for virtual assets on e-commerce platforms. In response to these challenges, this paper proposes a series of practical countermeasures, specifically including promoting the improvement of accounting standards, strengthening internal corporate controls, and enhancing the professional competence of accounting personnel. By studying these challenges and countermeasures, it will help promote the standardization and normalization of accounting for virtual assets on e-commerce platforms, improve the quality and credibility of accounting information, and provide solid accounting support for the healthy development of e-commerce platform enterprises.
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.
为了应对汇率波动对国际贸易中财务会计风险管理的挑战,本文从交易风险、会计核算、现金流预测及套期保值成本等多方面深入分析了汇率波动对企业财务管理的影响。本文采用定性分析方法,研究了汇率波动频繁环境下财务会计所面临的主要风险来源及其特征。结果表明,汇率波动加剧了交易风险,增加了会计核算和报表换算的难度,导致现金流量预测的不确定性上升,并提高了套期保值操作成本,进而影响企业的财务稳定性。本文建议企业应优化交易风险管理机制,引入实时汇率监控和智能化的会计核算工具,构建多情景的现金流预测模型,并制定合理的套期保值策略,以有效缓解汇率波动对财务状况的冲击。通过这些策略,企业可提升财务抗风险能力,确保在国际市场中的稳定竞争力。In order to address the challenges of exchange rate fluctuations on financial accounting risk management in international trade, this article deeply analyzes the impact of exchange rate fluctuations on corporate financial management from multiple aspects such as transaction risk, accounting, cash flow forecasting, and hedging costs. This article uses qualitative analysis methods to study the main sources and characteristics of risks faced by financial accounting in an environment of frequent exchange rate fluctuations. The results indicate that exchange rate fluctuations exacerbate transaction risks, increase the difficulty of accounting and statement conversion, lead to increased uncertainty in cash flow forecasting, and increase the cost of hedging operations, thereby affecting the financial stability of enterprises. This article suggests that enterprises should optimize their transaction risk management mechanisms, introduce real-time exchange rate monitoring and intelligent accounting tools, construct multi scenario cash flow forecasting models, and develop reasonable hedging strategies to effectively mitigate the impact of exchange rate fluctuations on financial conditions. Through these strategies, companies can enhance their financial resilience and ensure stable competitiveness in the international market.
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.
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.
在“双碳”战略引领下,电商物流正站上绿色转型与高质量发展的交汇点。物流作为高能耗、高碳排的支柱行业,面临着前所未有的减排压力,而数字技术迅猛发展,为其注入了转型升级的新动能。在快递业务量持续攀升、人力成本高企的背景下,电商物流行业依靠数字化手段提升效率、降低能耗,才能实现从“做大”到“做强”的跨越。基于此,本文将探讨电商物流在“双碳”目标下实现数字化与低碳化的协同融合,旨在助力电商行业走出一条可持续发展的创新之路。Under the guidance of the “dual carbon” strategy, e-commerce logistics is standing at the intersection of green transformation and high-quality development. As a pillar industry with high energy consumption and carbon emissions, logistics is facing unprecedented pressure to reduce emissions, and the rapid development of digital technology has injected new impetus for its transformation and upgrading. Against the backdrop of the continuous increase in express delivery volume and high labor costs, the e-commerce logistics industry relies on digital means to improve efficiency and reduce energy consumption in order to achieve a leap from “expanding” to “strengthening”. Based on this, this article will explore the collaborative integration of digitalization and low-carbon in e-commerce logistics under the “dual carbon” goal, aiming to help the e-commerce industry embark on a sustainable and innovative path.
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