Financial ForumPub Date : 2021-08-29DOI: 10.18282/ff.v10i2.2240
Yuhan Ma
{"title":"Research on Reducing Foreign Exchange Risks by Foreign Exchange Derivatives -- Taking China Foreign Trade Companies as an Example","authors":"Yuhan Ma","doi":"10.18282/ff.v10i2.2240","DOIUrl":"https://doi.org/10.18282/ff.v10i2.2240","url":null,"abstract":"With the deepening of international trade, the foreign exchange risk exposure of foreign trade companies is gradually being valued in the international market, and foreign exchange risks are also the main risks that Chinese foreign trade companies need to avoid. This article analyzes the reduction of foreign exchange risks from both the internal and external aspects of the company, focusing on the value-preserving role of foreign exchange derivatives in transactions, and making suggestions for the steady operation of foreign trade companies. ","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125484093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2021-08-29DOI: 10.18282/ff.v10i2.2105
Lingyan Meng
{"title":"How can China’s Free Trade Zones Meet the International Advanced Standards?","authors":"Lingyan Meng","doi":"10.18282/ff.v10i2.2105","DOIUrl":"https://doi.org/10.18282/ff.v10i2.2105","url":null,"abstract":"There is little difference between a free trade zone (FTZ) and a free trade port. Relatively speaking, a free trade port enjoys a wider degree of openness and can be exempted from customs supervision in a border area. Although certain achievements have been made during China's free trade zones construction with the development of global economy, there are still some shortcomings compared with other zones abroad. Therefore, China must build and reform FTZs based on its own economic situation, laws, regulations and market demands if China wants to build a more competitive and open free trade zones to have a stronger influence in the new round of international economic competition.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128914700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2021-08-29DOI: 10.18282/ff.v10i2.1836
Linjie Wang
{"title":"Problems and measures of prudence principle in Enterprise Accounting","authors":"Linjie Wang","doi":"10.18282/ff.v10i2.1836","DOIUrl":"https://doi.org/10.18282/ff.v10i2.1836","url":null,"abstract":"In the market economy environment, the production and operation activities of enterprises are faced with many risks and uncertainties. Therefore, the financial personnel should always keep a cool head and fully consider the uncertain factors, so as to minimize the risks of the company and maximize the benefits. Therefore, starting from the connotation analysis of the principle of accounting prudence, this paper analyzes the conflict of the principle of prudence in enterprise accounting, and obtains the corresponding improvement measures, so that the principle of prudence can be reasonably applied in accounting practice.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124353054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2021-08-29DOI: 10.18282/ff.v10i2.1649
Yi-Ning Niu, Linqian Jiao
{"title":"Research on the Influence of Venture Financing on Enterprise Growth","authors":"Yi-Ning Niu, Linqian Jiao","doi":"10.18282/ff.v10i2.1649","DOIUrl":"https://doi.org/10.18282/ff.v10i2.1649","url":null,"abstract":"Innovation is the core force of economic development and social progress. Entrepreneurship, as the foundation of innovation, leads the development trend of the times. A large number of innovative enterprises are constantly emerging, providing a powerful impetus for economic growth. However, the high risk of start-up enterprises will inevitably lead to financing difficulties. The participation of venture financing can obviously affect the growth efficiency and efficiency of enterprises, and the capital expansion ability, profitability, solvency, operation ability and innovation ability of enterprises with venture financing are better than those without venture financing; The background and financing type of venture capital will also affect the solvency and operational ability of enterprises to varying degrees; However, the risk financing participation and its characteristic variables have no significant influence on enterprise management ability. Risk financing has a time effect on the growth efficiency of enterprises, and its effect weakens with the increase of years. This paper analyzes the effect of venture financing on the growth of enterprises accurately, and provides reference for venture enterprises to strive for venture capital and increase the growth of fans.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123862429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2021-08-27DOI: 10.18282/ff.v10i2.1942
Hua-yue Zhu
{"title":"Analysis on the Effect of Willow Weaving Service Industry Development in County Industry ——Based on Funan Willow","authors":"Hua-yue Zhu","doi":"10.18282/ff.v10i2.1942","DOIUrl":"https://doi.org/10.18282/ff.v10i2.1942","url":null,"abstract":"Due to the lack of service innovation awareness, the wicker service industry has gradually been ignored by the market in recent years. In order to solve the problem, this article analyzes the entire industry of Funan willows through survey data, and measures the density of Funan willows by using the location quotient, and analyzes the advantages and disadvantages of Funan willows by SWTO analysis and financial statements. In this paper, financial statements are used to analyze the cash flow of the willow company within a certain period of time. The results show that the financial situation of the willow service industry is promising. Therefore, we recommend that the willow service industry achieves its own development by building a reputation brand and relying on the effect of industrial agglomeration to promote the development of the county industry.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116170362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2021-08-27DOI: 10.18282/ff.v10i2.2107
Dang Ni
{"title":"Study on the Financial Performance of Yunnan Baiyao in the Context of Mixed Ownership Reform","authors":"Dang Ni","doi":"10.18282/ff.v10i2.2107","DOIUrl":"https://doi.org/10.18282/ff.v10i2.2107","url":null,"abstract":"Since the 18th Party Congress, the reform of state-owned enterprises has entered a pilot phase and accelerated. To improve corporate performance, a large number of outstanding enterprises have carried out mixed ownership reform. As a major restructured enterprise in Yunnan Province, Yunnan Baiyao's performance capability has been declining year by year under the influence of medical industry consolidation, but its brand value is high, so Yunnan's state-owned assets department has carried out mixed ownership reform of Yunnan Baiyao in order to be able to improve the financial performance of the enterprise. Using Yunnan Baiyao as a case study, this paper describes the process and motivation of the mixed ownership reform of Yunnan Baiyao, and analyzes the financial performance of Yunnan Baiyao before and after the mixed ownership reform in four dimensions, including profitability, solvency, development, and operational capacity, and the results show that the financial performance of the enterprise has been enhanced after the mixed ownership.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123987835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2021-08-19DOI: 10.18686/FM.V6I2.3395
Xiuling Xu, Huan Liu, Lihong Yang
{"title":"Research on the efficiency of public investment from the perspective of performance audit","authors":"Xiuling Xu, Huan Liu, Lihong Yang","doi":"10.18686/FM.V6I2.3395","DOIUrl":"https://doi.org/10.18686/FM.V6I2.3395","url":null,"abstract":"Public investment is an important means of promoting stable economic development, quelling economic fluctuations, and the government’s macro-control. However, in the process of my country’s continuous deepening of reforms, public investment has exposed problems such as waste of resources, corruption, and policy incoherence. The performance level of public investment is relatively low. Based on the perspective of performance auditing, this article discusses the key points of public investment performance auditing, the institutional issues of public investment and the path of influence on public investment. Finally, this article puts forward policy opinions on improving public investment performance through public investment performance auditing.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131951476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial ForumPub Date : 2020-10-22DOI: 10.18282/ff.v9i3.1275
Jiawen Liang
{"title":"Recruitment and Selection","authors":"Jiawen Liang","doi":"10.18282/ff.v9i3.1275","DOIUrl":"https://doi.org/10.18282/ff.v9i3.1275","url":null,"abstract":"With the deepening of economic globalization, the essential competition between enterprises is the competition of talents. And how to attract and retain competitive talents has become the key of the survival and development of enterprises. Recruitment is an important way for an enterprise to obtain excellent human resources. Only by acquiring and cultivating the appropriate human resources of the enterprise firstly, and then adopting scientific methods, can the goal of organization be achieved to the maximum extent. Thus, it can be seen easily that the success or failure of recruitment affect the efficiency of enterprise operation and even the survival and development of the enterprise. This article tries to analyze the characteristics of recruitment.","PeriodicalId":242006,"journal":{"name":"Financial Forum","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129015744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}