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Open AccessArticles
by Shenghui Ma, Yucheng Zhang
2023,5(3);
183 Views
Abstract
Since its introduction into China in the 1980s, government performance auditing has effectively promoted the
rational utilization of public resources and social and economic development in China. With the continuous advancement of
government transformation, the development of government performance auditing today has been entrusted with a greater
responsibility, which requires it to play a more important role in supervising the economy, efficiency, effectiveness, fairness and environment in the process of using government financial funds. From the perspective of the theory of power checks and
balances, this paper discusses its impact on the development of government performance auditing, and puts forward relevant
policy recommendations conducive to the development of government performance auditing.
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Open AccessArticles
by Wei Zhou, Jiaxin Zhang
2023,5(3);
269 Views
Abstract
Since China's accession to the WTO, the economy has ushered in rapid development, especially the foreign trade
industry and non-public enterprises are important audience groups. However, it is an indisputable fact that the gap between
rich and poor has gradually widened in the process of economic development. As an important distribution system of the
country, the tax system is an important means to adjust the gap between the rich and the poor. Therefore, it is urgent to find
out the possible drawbacks of the current Chinese tax system and formulate a tax system that is more in line with the current stage. This article will compare with the United Kingdom, Japan, the United States and other three countries to explain the problems and room for improvement in China's current stage. This article will compare with the United Kingdom, Japan, the United States and other three countries to explain the problems and room for improvement in China's current tax system.
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Open AccessArticles
by Jihui Chen
2023,5(3);
345 Views
Abstract
This study explores the impact of Financial Technology (FinTech) on traditional banking, focusing on customer satisfaction, operational efficiency, and competitive strategy. Utilizing a mixed-methods approach involving customer surveys, expert interviews, and case studies, the research reveals a generational divide in customer satisfaction. Younger customers were found to prefer FinTech services, while older customers favored traditional banking institutions. Operational efficiencies significantly improved for traditional banks that integrated FinTech solutions. Industry professionals largely
concurred on the importance of FinTech for maintaining competitive advantage but highlighted associated challenges and
complexities. The findings suggest that while FinTech serves as a disruptive force, it also offers avenues for collaboration
and efficiency in the traditional banking sector.
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Open AccessArticles
by Yuting Guo, Wenping Hu
2023,5(3);
200 Views
Abstract
The wide application of digital technology makes it easier for enterprises to obtain and analyze financial data, but
it also increases the risk of data security and privacy protection. Therefore, it is necessary to strengthen financial and
accounting supervision to ensure the accuracy and security of data. Digital transformation has also brought new financial regulatory tools and technologies, such as artificial intelligence and big data analytics, that can help regulators better detect and prevent financial risks. Therefore, strengthening corporate financial and accounting supervision is an inevitable
requirement under the background of digital transformation, which helps to improve the efficiency and transparency of corporate financial management.
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Open AccessArticles
by Junjie He
2023,5(3);
184 Views
Abstract
The Employment of Labor and Capital is a classic literature of political economy, which plays an important role in
the development of Marx's political economy thought. Compare the new Rhine newspaper edition and 1891 edition of two
versions of the text, you can find the text content changed in the 1981 edition, on the basis of the analysis text change of
Marx about the development of specific ideas of political economics, and analyze the deep causes of the text change, can
deepen the understanding of Marx's political economy thought content and research history.
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Open AccessArticles
by Xia Hu
2023,5(3);
191 Views
Abstract
Perfect financial management system is an important support for the modernization of colleges and universities. The rapid development in the era of big data requires the financial management system in colleges and universities to be
adaptable, and only continuous innovation can meet the development needs. This paper will take the era of big data as the background, carry out the research on the financial management system innovation of colleges and universities for communication.
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Open AccessArticles
Research on the Influence of Environmental Regulation on Enterprise Technology Innovation Investment
by Jiatong Liu
2023,5(3);
180 Views
Abstract
In this paper, the panel data of A-share companies listed on Shanghai and Shenzhen Stock Exchanges from 2013 to
2021 are selected as the research sample, to empirically analyze the impact of environmental regulation on enterprise
investment in technological innovation, and introduce government subsidies as the adjustment variable. The conclusion is as
follows: Environmental regulation has a negative impact on the investment of enterprise technology innovation, and the government subsidy positively regulates the relationship between environmental regulation and the investment of enterprise
technology innovation. Research will broaden the new ideas and research scope for the related research of promoting
technological innovation by environmental policies, and provide theoretical support for realizing the win-win situation of ecological civilization construction and innovation-driven development.
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Open AccessArticles
by Li Meng
2023,5(3);
237 Views
Abstract
This article introduces statistical analysis methods, analyzes their application value in grassroots statistical work, and explores the corresponding application points around determining topic selection, data collection, data organization, statistical analysis, and report preparation. It is hoped to provide valuable reference and assistance for grassroots statistical analysts.
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Open AccessArticles
by Wenwen Qian
2023,5(3);
201 Views
Abstract
Strengthening the supervision of finance and accounting means the implementation of the internal supervision
responsibility for organizations. As an effective way of internal supervision of accounting in public institutions, however, the working mechanism and supporting construction of accountant appointment system,are not mature. This paper takes Unit C
as an example to analyze the accounting appointment system, and puts forward relevant suggestions for the improvement of
it.
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Open AccessArticles
by Yunping Sun, Chunmiao Jin, Yuchen Jiang, Xinyue Zhang
2023,5(3);
211 Views
Abstract
With the rapid development of cryptocurrencies, the volatility of their markets has emerged as a growing concern, especially in terms of financial stability. Through an analysis of the correlation between the cryptocurrency market volatility
and financial stability, this paper explores the connections and disparities between cryptocurrencies and traditional financial markets, along with their commonalities and impacts. The study reveals that while the cryptocurrency market's volatility
carries uncertainties and risks, it also brings greater opportunities and vitality to the financial market. Therefore, it is necessary to establish a sound regulatory mechanism and risk management system for a more stable cryptocurrency market, and it is also essential to strengthen education and market awareness campaigns towards the risk and understanding of the
cryptocurrency market.
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Open AccessArticles
by Ziqi Feng
2023,5(3);
203 Views
Abstract
In the context of the rapid development of information technology, the financial accounting work of enterprises is also facing new challenges and opportunities, and how to apply information technology in financial accounting work is one of the key tasks of enterprises. However, from the point of view of the current financial accounting work of enterprises, the
level of application of information technology in many enterprises is still unable to meet the needs of enterprise development. Therefore, this paper will start from the problems faced by the enterprise financial accounting work under the
informationization environment, and put forward the optimization measures of the enterprise financial accounting work
under the background of informationization
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Open AccessArticles
by Yalin Li
2023,5(3);
184 Views
Abstract
China's rapid social and economic development, driven by the vigorous development of various industries, and at
the same time put forward higher requirements for modern enterprises, accounting audit and accounting and financial accounting is the product of modern enterprise economic management in line with the development of the market, the
requirements of the times. Therefore, enterprises should correctly recognize the importance of accounting audit and
accounting and financial accounting, improve the level of internal control, enhance the comprehensive strength of enterprises and market core competitiveness, so as to achieve the goal of healthy and sustainable development.
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Open AccessArticles
by Xiaotong Jing
2023,5(3);
389 Views
Abstract
First, this paper expounds the development of China's new energy automobile industry use the SWOT method to
analyze the advantages and disadvantages, opportunities and challenges of the enterprise. Then, this paper also combined with Tesla's new energy vehicle business, from the company's financial situation in the past 5 years, conducted an in-depth
analysis of Tesla China's sales. After the detailed calculation and analysis of the new energy automobile industry, the
situation presented by the relevant economic indicators shows that the new energy automobile industry meets the investment expectations, and the investment feasibility analysis is carried out.
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Open AccessArticles
by Jun Luo
2023,5(3);
230 Views
Abstract
Using the panel data of bank M&As in EU 28 countries between 1997 and 2015, this paper applies fixed-effect model and Granger-causality test to analyze the determinants of performance changes of EU bank M&As and the
relationship between performance changes and banking market integration. This study finds that (1) cross-border M&As
results in the decrease of acquirers’ long- and medium-term performance; (2) acquirers with higher safety, whose banking markets are less concentrated, and who only participate in domestic M&As are more likely to have higher performance in
the long- and medium-term; (3) the increase of EU banking market integration leads to the increase of acquirers’ performance in the long- and medium-term.
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Open AccessArticles
by Yuting Huang, Jie Zhang
2023,5(3);
207 Views
Abstract
In the context of the new era, the development of enterprises cannot do without an advanced and comprehensive
financial accounting management system. In order to achieve the growth and stability of the company's wealth, it is necessary to recognize the importance of meticulous work. Market research has shown that in modern enterprise financial accounting management, in order to adapt to the competitive environment of enterprises in the new era, there must be a
scientific, rigorous, and refined financial accounting management system in order to effectively improve and enhance the
rational allocation of enterprise resources, reduce investment and operation, improve economic efficiency, and provide
effective ways for the long-term development of enterprises.
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Open AccessArticles
by Jie Zhang, Yuting Huang
2023,5(3);
193 Views
Abstract
With the development and application of information technology, it has become increasingly widespread. Any
socio-economic entity, especially a company that pursues profit and creates economic value, should integrate data assets into
financial management and make them an important component of financial accounting. How to promote the effective utilization and development of information resources, confirm and calculate data assets, and explore the development and
application of accounting information technology, thus finding a feasible approach. Enterprises also need to adapt to the
times and carry out financial management reforms, seeking higher development.
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Open AccessArticles
by Xiaodan Yin
2023,5(3);
203 Views
Abstract
Currently, China has entered a new normal, and economic growth is facing new challenges. At present, China’s economic situation is becoming increasingly complex, and the development of enterprises is facing new challenges. Under
the new situation, new changes have taken place in its development law, social and economic needs, etc. Enterprises need more motivation to study new development models, and the integration of financial accounting and management accounting
is an important measure taken by enterprises to adapt to new development needs. Based on this, this paper analyzes the necessity of the integration of financial accounting and management accounting, and discusses the development of these two
accounting integration methods on this basis.
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Open AccessArticles
by Jie Zhang
2023,5(3);
179 Views
Abstract
This article examines various factors such as political structure, economic framework, and fiscal system to reveal
distinctive characteristics exhibited by local governments in different countries. Through analyses encompassing risk entities, local government behavior, fiscal insolvency, and a comparison of diverse bondholders, financing constraints, and credit ratings, the heterogeneous attributes of China's local government debt are synthesized. Building upon these findings, a novel
theory framework of local government debt is formulated, bearing Chinese characteristics, thereby offering policy
recommendations for resolving local government debt issues in our country.
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Open AccessArticles
by Xinyi Zhang
2023,5(3);
281 Views
Abstract
With the advancement of living standards and the continuous rise in demand for healthcare security, the pharmaceutical industry is poised for significant development. However, recent years have witnessed a concerning trend of
financial misconduct among several publicly listed pharmaceutical companies in China. This unethical behavior has not only
cast a shadow over the Chinese pharmaceutical market but also reverberated throughout the broader capital market. Consequently, an in-depth examination of the motivation of financial fraud within China's pharmaceutical sector holds profound importance.
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Open AccessArticles
by Yangguang Chen
2023,5(3);
180 Views
Abstract
With the development of social economy, various new technologies are emerging endlessly, and the role of new
technologies in enterprise operation is becoming increasingly significant. In the context of the digital economy, the
accounting function of Chinese enterprises is gradually maturing. With the continuous progress of emerging technologies
such as computer technology and cloud computing, the financial management and accounting functions of enterprises have undergone tremendous changes. In accounting theory and practice, the expansion of accounting functions is receiving
increasing attention. The article provides a detailed analysis of the expansion pathway of enterprises accounting function
under the conditions of the digital economy, and explores some of the problems that arise, in order to provide valuable
suggestions for the healthy development of modern enterprises accounting
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Open AccessArticles
by Xinyu Liu
2023,5(3);
279 Views
Abstract
Amid societal advancement, China has initiated an array of supportive policies to foster rural economic progression, aiming for an enhancement of rural economic frameworks while concurrently setting forth ambitious objectives under the rural revitalization strategy. To ensure the efficacious enactment of this strategy, a methodical and efficacious rural
financial audit stands as an indispensable cornerstone. This manuscript delves deeply into the significance of rural financial audit supervision within China's ambit and its contemporaneous position. Given the existing challenges, this paper proffers
insights for refining rural financial audit supervision, thereby fostering the progression of the rural revitalization strategy.
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