区块链技术以其独特的不变性、透明性和分布式特性,为提高审计的准确性和效率提供了新的可能性。本文探讨了区块链的基本工作原理和类型,分析了电子商务环境下传统财务审计面临的挑战,包括数据安全、审计效率和成本问题。讨论了区块链技术如何通过自动化和实时数据处理来提高审计质量,并从风险识别、评估和控制策略优化等方面探讨了区块链在风险管理中的作用。尽管区块链技术在实施过程中存在一定的技术和操作挑战,但其在电子商务财务审计和风险管理领域的应用潜力巨大。Blockchain technology, with its unique immutability, transparency and distributed characteristics, provides new possibilities for improving the accuracy and efficiency of auditing. This article explores the basic working principles and types of blockchain, and analyzes the challenges faced by traditional financial auditing in the e-commerce environment, including data security, audit efficiency, and cost issues. It discusses how blockchain technology can improve audit quality through automation and real-time data processing, and explores the role of blockchain in risk management in terms of risk identification, assessment, and optimization of control strategies. Although there are certain technical and operational challenges in the implementation of blockchain technology, its application potential in the field of e-commerce financial audit and risk management is huge.
柔性成本管理作为一种新兴的管理模式,通过灵活调整资源配置和优化运营流程,能够有效应对市场波动和复杂环境。分析了电商企业成本控制中的问题,提出柔性成本管理具备提高成本管理灵活性、为决策提供参考、减少不必要的项目支出、实现资源最大化利用等优势。站在柔性成本管理视角下提出以数据为驱动的动态管理、引入智能化成本预测模型、以市场需求为参照控制预算和参考既往经验精细资源配置等成本控制策略,希望对电商企业成本控制效果优化提供参考。Flexible cost management, as an emerging management model, can effectively respond to market fluctuations and complex environments by flexibly adjusting resource allocation and optimizing operational processes. Analyze the problems in cost control of e-commerce enterprises, and propose that flexible cost management has the advantages of improving cost management flexibility, providing reference for decision-making, reducing unnecessary project expenditures, and achieving maximum resource utilization. From the perspective of flexible cost management, we propose cost control strategies such as data-driven dynamic management, introduction of intelligent cost prediction models, budget control based on market demand, and fine resource allocation based on past experience. We hope to provide reference for optimizing the cost control effect of e-commerce enterprises.
近年来数字普惠金融快速发展,在给家庭带来“数字红利”的同时,也可能会增加家庭的负债杠杆,增加债务风险。基于中国家庭金融调查(CHFS)数据和北京大学数字普惠金融指数,实证分析数字普惠金融发展对农村家庭债务杠杆率的影响及其作用机制。结果表明:数字普惠金融发展会通过缓解信贷约束、促进过度消费和降低不确定性推动农村家庭债务杠杆率的升高。进一步分析发现,数字普惠金融对农村家庭债务杠杆率的影响存在异质性,对金融素养和数字素养水平较低以及依赖非正规借贷的群体的影响更明显,而提升家庭资产配置效率则会发挥一定的缓释作用。以上结论对防范农村家庭债务风险以及推动数字普惠金融高质量发展具有重要启示。The rapid development of digital inclusive finance in recent years, while bringing “digital dividends” to households, may also increase the debt leverage of households and increase debt risks. Based on the data of China Household Finance Survey (CHFS) and Peking University Digital Financial Inclusion Index, this paper empirically analyzes the impact of digital financial inclusion on rural household debt leverage ratio and its mechanism. The results show that the development of digital inclusive finance will promote the increase of rural household debt leverage ratio by easing credit constraints, promoting excessive consumption and reducing uncertainty. Further analysis shows that the impact of digital inclusive finance on rural household debt leverage ratio is heterogeneous, and the impact on the groups with low financial literacy and digital literacy and those who rely on informal lending is more obvious, while improving the efficiency of household asset allocation will play a moderating role. The above conclusions have important implications for preventing rural household debt risks and promoting the high-quality development of digital inclusive finance.
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.
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