Probe - Accounting, Auditing and Taxation

Exploration on the Implementation Path of the Course Construction of Tax Law in Applied Undergraduate Colleges under the Perspective of Curriculum Civicism

Xixi Wei, Yilin Zhang, Yutao Li — Fri, 27 Sep 2024 18:45:47 +0800

Civic politics in the curriculum is an important measure for colleges and universities to comprehensively implement the fundamental task of cultivating morality and respecting people’s moral character. The thesis firstly discusses the necessity of integrating the elements of civic politics into the course of Taxation Law, and then reconstructs the four aspects of the course objectives, course content, teaching and course evaluation, and finally puts forward the guarantee for the successful implementation of the teaching reform to explore the innovative integration practice of professional teaching and civic education. Finally, it puts forward the guarantee for the successful implementation of the teaching reform, explores the practice of innovative integration of professional teaching and Civic and Political education, and helps to improve the teaching of the course and realize the goal of human education.

The Development Trend of Accounting Costs from the Perspective of Economic Costs

Mengfan Xu, Di Wang — Fri, 27 Sep 2024 18:45:50 +0800

This paper explores the differences between economic costs and accounting costs, as well as their impact on business decision-making. Among them, economic costs cover both explicit and implicit costs, emphasizing opportunity costs and optimal allocation of resources, and accounting principles focus on all potential benefits and losses; Accounting costs focus on actual expenses incurred, emphasizing authenticity and comparability, and are classified into direct costs, indirect costs, etc. There are significant differences between the two in terms of cost recognition and measurement, as well as their impact on business decisionmaking. Economic costs can provide a macro perspective on decision-making, while accounting costs are more commonly used for short-term financial management. Understanding the differences between these two costs is beneficial for businesses to optimize decision-making and improve resource allocation efficiency.

Research on green economy and corporate sustainable development strategy

Xusheng Yang — Fri, 27 Sep 2024 18:45:53 +0800

The new economic development model of green economy aims at taking into account economic growth and environmental protection, which points out an important direction for the sustainable development of enterprises. Enterprises promote the development of green economy with green technology innovation, green supply chain management, and social responsibility. Through the analysis of the definition and characteristics of green economy, this paper discusses the key role of green technology innovation, green supply chain management and corporate social responsibility in the implementation of corporate sustainable development strategy, and proposes specific implementation methods, mainly including formulating green development strategic planning, optimizing resource utilization, energy conservation and emission reduction, improving employees’ awareness of environmental protection and strengthening stakeholder communication.

The application of big data analysis technology in credit bank information system

Yu Song, Jiangyang Xu — Fri, 27 Sep 2024 18:45:55 +0800

In this paper, the special case UV decomposition of SVD decomposition, a common algorithm of big data analysis technology, is used in the personalized recommendation of credit bank system. This method can use statistical data association to find data relationship and obtain useful information to make accurate recommendation.

The Impact of Board Overconfidence on the Risk of Stock Price Crash

Haiqin Zhang — Fri, 27 Sep 2024 18:45:58 +0800

From the perspective of behavioral finance, China’s A-share listed companies in Shenzhen and Shanghai from 2010 to 2022 are taken as the research objects in this paper, and the influence of different sources, degrees and types of board overconfidence on the risk of stock price crash is empirically test. Results show that different sources, degrees and types of board overconfidence have disparate impact on stock price crash risk. In other words, as long as the board of directors has the psychological deviation, and when the degree of overconfidence from any one source is very strong, its overconfidence will significantly increase the occurrence of stock price crash risk; while when the degree of overconfidence from both sources are weak, it will not exacerbate, but inhibit the risk of a stock price crash. Further research finds that the corporate supervision mechanism has an inhibitory effect on the stock price crash risk caused by different types of overconfidence, but most of them are not significant, indicating that the governance effect of the corporate supervision mechanism is limited. The research of this paper can provide a reference for China to establish a perfect capital market provision system and regulatory reform.

Innovative Strategies for Corporate Economic Management in the New Context

Lingming Hong — Fri, 27 Sep 2024 18:46:01 +0800

This paper explores innovative strategies in corporate economic management under new circumstances, focusing on the impact of globalization, technological revolutions, and policy changes. Through an analysis of digital transformation, including the application of big data, AI-driven management models, and innovative strategies such as flexible employment and flat management, specific measures are proposed for optimizing organizational structures and improving economic management efficiency. By discussing the establishment of risk warning mechanisms, the promotion of sustainable development principles, and the implementation of green economic management models, this paper examines how businesses can balance economic and environmental benefits while reducing risks. It provides theoretical support and practical guidance for companies to maintain competitiveness and achieve sustainable development in a complex and dynamic market environment.