Probe - Accounting, Auditing and Taxation

A Study on the Comprehensive Education Model of "Job Course Competition Certificate" for Vocational Undergraduate Big Data and Accounting Majors

Wu Shiwen — Tue, 30 Apr 2024 15:55:10 +0800

The comprehensive education model of "on-the-job course competition certification" is an innovative talent cultivation model aimed at cultivating high-quality skilled talents that meet the needs of the new era. This model combines job skills, course learning, skill competitions, and certificate certification to provide students with a more practical educational experience. This time, the comprehensive education model of "on-the-job course competition certificate" will be applied to the teaching practice of vocational undergraduate big data and accounting majors. After briefly explaining the connotation of the "on-the-job course competition certificate" education model, this article analyzes and summarizes the integration methods of "on-the-job course competition certificate" from four aspects: course post integration, course certificate integration, course competition integration, and competition certificate integration. Finally, combining with the current situation of big data and accounting major teaching in vocational colleges, this article explores the practical path of the "on-the-job course competition certificate" comprehensive education model from the rational allocation of school enterprise resources, setting of talent training standards, construction of teacher teams, optimization of curriculum systems, and improvement of assessment and evaluation systems.

Research on Agility Improvement Strategies of Agricultural Supply Chain in the Context of Community Group Purchasing

Qi Yanru, Cao Ying, Zheng Tianle, Jia Minghao, Jiang Xinghua — Tue, 30 Apr 2024 15:55:13 +0800

In recent years, with the popularity of community group purchasing, agricultural products gradually have more possibilities to consumers to realize the vitality at the same time, its supply chain is also facing certain challenges. Inadequate traceability mechanisms, low digitalization and other issues have affected the agility of the agricultural supply chain, hindering the continuous improvement of its supply chain efficiency, and need to be overcome.

The Influence of Digital Financial Inclusion on Corporate Finance Limitations - An Examination through Empirical Evidence from China's A-Share Listed Firms

Pin Shen, Xiaolu Hu — Tue, 30 Apr 2024 15:55:15 +0800

As digital inclusive finance continues to progress, it will increasingly have a greater financial influence on businesses. This is because digital inclusive finance is essential to the growth of businesses. In order to verify the influence of digital inclusive finance on enterprise financing constraints, this paper builds an empirical analysis model using data from A-share listed enterprises over a 10-year period, from 2012 to 2021. It also analyzes the impact of digital inclusive finance on enterprise financing constraints from a financial perspective. The findings demonstrate that corporate funding limitations can be successfully reduced via digital inclusive finance, with this effect being more pronounced in non-state-owned businesses.

Exploration of Financial Risk Prevention and Control Mechanisms for Sports and Fitness Clubs in the Big Data Era

Jie Gao, GuiBing You — Tue, 30 Apr 2024 15:55:20 +0800

This paper addresses the financial risk issues faced by sports and fitness clubs in the era of big data, along with specific challenges such as inadequate data management, insufficient financial management processes, and incomplete risk prevention and control mechanisms. Corresponding optimization strategies are proposed. Strengthening the application of big data technology in club management involves establishing a comprehensive data collection system, enhancing data analysis and mining capabilities, and strengthening data security measures to address data management deficiencies. Optimizing financial management processes includes establishing a refined cost accounting system, formulating scientifically rational budget management systems, and improving the efficiency of fund utilization to reduce financial risks. Establishing a sound risk prevention and control mechanism involves setting up specialized risk management departments or positions, establishing risk assessment and monitoring systems, and conducting regular risk training and drill activities to address the issue of incomplete risk prevention and control mechanisms.

Consumer Behavior in the Context of Carbon Emissions: A Behavioral Economics Perspective

Leyi Kuang — Tue, 30 Apr 2024 15:55:23 +0800

This paper delves into the behavioral characteristics, existing problems, and optimization strategies of carbon consumers from the perspective of behavioral economics. The study finds that the behavior of carbon consumers is distinctly characterized by environmental consciousness, yet it is influenced by cognitive biases, emotional influences, and moral dilemmas. To optimize the behavior of carbon consumers, governments, businesses, and social organizations should collaborate to enhance environmental awareness, guide the formation of low-carbon lifestyles, and establish a comprehensive policy support system. This will contribute to the promotion of a low-carbon economy and the achievement of sustainable development goals.

Analysis of the Responsibilities of Internal Audit in Chinese Universities——From the Perspective of the Internal Audit Work of Nanjing University

Luo Wei — Tue, 30 Apr 2024 15:55:25 +0800

With the rapid development and continuous creation of the higher education management concept in China, the new internal audit responsibilities of Chinese universities are also constantly expanding and developing. By sorting out the experience and characteristics of the internal audit work of Nanjing University in recent years, this paper systematically summarizes the concept and category of the current internal audit and work responsibilities of Chinese universities, and points out the practical problems encountered by the internal audit department of universities in the process of performing their duties and explores solutions.

Integrative Strategies in Financial Management: Bridging the Gap between Managerial Decision-Making and Accounting Practices

Hangming Zhang, Xin Zhong, Xinghui Wei — Tue, 30 Apr 2024 15:55:28 +0800

This article explores the integrated strategies and their importance between financial management and accounting practices in the modern business environment. The article first analyses the theoretical basis of financial management decisions and the importance of data accuracy and compliance in accounting practice. It then demonstrates, through real-life examples, how integrated strategies can achieve effective integration between management decisions and accounting practices in different business environments. The article also discusses the challenges in implementing these strategies, such as technology integration, organisational culture adaptation, compliance issues and data security. Finally, the article provides a future-oriented outlook and recommendations, emphasising the importance of technological advances, a global perspective, continuous risk management and support for sustainable development.

Research on the Influencing Factors of Consumer Purchase Intention in Live Streaming E-Commerce

Zhaopeng Zhu — Tue, 30 Apr 2024 15:55:35 +0800

With the rapid development of online live streaming in recent years, China's live streaming e-commerce industry has rapidly developed. More and more enterprises are joining live streaming marketing, and more and more consumers are shopping through live streaming. This article mainly analyzes the influencing factors of consumer purchase intention in live streaming e-commerce, proposes effective strategies to improve consumer purchase intention, and hopes that businesses can guide consumers to shop through correct measures, while consumers can maintain rationality and communicate to build a harmonious and healthy online shopping environment in live streaming shopping activities.

Research on Hospital Financial Risk Identification and Control Strategies

Yuanwei Li — Tue, 30 Apr 2024 15:55:38 +0800

This research delves deeply into the intricacies of identifying and controlling financial risks in hospitals, shedding light on the profound implications these risks bear on the sustainable development of healthcare institutions. The focus on financial risk identification employs a sophisticated approach incorporating data analysis technology, expert systems, and model construction, resulting in the establishment of a comprehensive and adaptable financial risk identification model. Regarding financial risk control, a proposed financial risk control framework underscores the significance of internal control mechanisms, adherence to external norms, and the integration of information technology for cohesive risk management. The analysis extends to specific strategies such as risk sharing, transfer, proactive risk warnings, and adept emergency responses, all strategically aimed at fortifying the hospital's financial resilience and solidity. This thorough examination, presented in the entirety of the paper, equips hospital managers with a solid foundation for informed decision-making, ultimately catalyzing the modernization and refinement of financial management practices within healthcare institutions.