Proceedings of Business and Economic Studies最新文献

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Optimization of Corporate Financial Management from the Perspective of Industry-Finance Integration 产融结合视角下的企业财务管理优化
Proceedings of Business and Economic Studies Pub Date : 2023-12-22 DOI: 10.26689/pbes.v6i6.5691
Yuanchun Tao
{"title":"Optimization of Corporate Financial Management from the Perspective of Industry-Finance Integration","authors":"Yuanchun Tao","doi":"10.26689/pbes.v6i6.5691","DOIUrl":"https://doi.org/10.26689/pbes.v6i6.5691","url":null,"abstract":"Enterprises can enhance their financial management by integrating their business and financial departments, facilitating the seamless sharing of information and resources. This integrated management model not only aids in lowering operating costs but also boosts market competitiveness. In the contemporary, highly competitive business landscape, the amalgamation of business and finance has become a prerequisite for corporate development. This article delves into the significance of industry-finance integration in corporate financial management, scrutinizes existing challenges in corporate financial management, and puts forth tailored solutions to optimize the overall system.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"131 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164036","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}
引用次数: 0
The Current Status and Prospects of China’s Low Carbon Economic Development 中国低碳经济发展的现状与前景
Proceedings of Business and Economic Studies Pub Date : 2023-12-22 DOI: 10.26689/pbes.v6i6.5796
Yizhe Li
{"title":"The Current Status and Prospects of China’s Low Carbon Economic Development","authors":"Yizhe Li","doi":"10.26689/pbes.v6i6.5796","DOIUrl":"https://doi.org/10.26689/pbes.v6i6.5796","url":null,"abstract":"This paper aims to explore the importance of developing a low-carbon economy in China and presents a series of key recommendations. Firstly, it emphasizes the adverse impact of economic development on the natural environment and highlights the unsustainable nature of China’s previous pursuit of economic growth at the expense of its ecological surroundings. Subsequently, the paper provides specific recommendations in response to the pressing resource and environmental challenges in current economic and social development, along with the urgent need to accelerate the transition towards a greener, low-carbon economy to achieve carbon peak and carbon neutrality goals. The key recommendations include continually enhancing the legal framework for a low-carbon economy, optimizing the energy structure, improving energy efficiency, and optimizing the industrial structure. These proposals aim to offer concrete actions to support the development of a low-carbon economy in China, encompassing legal support, energy transformation, and industrial upgrading. Ultimately, this paper underscores China’s potential in developing a low-carbon economy and calls for resolute actions to strengthen legal frameworks, foster technological innovation, and promote industrial restructuring. These actions will guide China towards a more sustainable and environmentally conscious economic future, aligning its growth trajectory with the global imperative to reduce carbon footprints.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"8 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164943","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}
引用次数: 0
Examining the Trends and Influencing Factors of International Trade in the Era of New Economic Globalization 探讨新经济全球化时代国际贸易的发展趋势和影响因素
Proceedings of Business and Economic Studies Pub Date : 2023-12-22 DOI: 10.26689/pbes.v6i6.5779
Ran Du
{"title":"Examining the Trends and Influencing Factors of International Trade in the Era of New Economic Globalization","authors":"Ran Du","doi":"10.26689/pbes.v6i6.5779","DOIUrl":"https://doi.org/10.26689/pbes.v6i6.5779","url":null,"abstract":"In the context of the new era of economic globalization, the development of international trade holds immense significance in fostering global economic recovery and advancing the process of global economic integration. Against this backdrop, aspects such as trade liberalization, digital trade, trade in services, and the influence of multinational companies are becoming increasingly prominent. Concurrently, factors encompassing economic, political, technological, and environmental considerations, as well as regional economic integration, will exert influence on the trajectory of international trade development. This paper aims to comprehensively explore the development trends of international trade and the myriad influencing factors within the framework of the new economic globalization.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139163784","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}
引用次数: 0
The Construction and Implementation Path of the Audit System for Quality Control in the Big Data Era 大数据时代质量控制审计体系的构建与实施路径
Proceedings of Business and Economic Studies Pub Date : 2023-12-22 DOI: 10.26689/pbes.v6i6.5692
Wenjun Zou
{"title":"The Construction and Implementation Path of the Audit System for Quality Control in the Big Data Era","authors":"Wenjun Zou","doi":"10.26689/pbes.v6i6.5692","DOIUrl":"https://doi.org/10.26689/pbes.v6i6.5692","url":null,"abstract":"In the era of big data, the construction and implementation of a quality control audit system are particularly crucial. This article delves into the impact of big data technology on quality control auditing, establishes a quality control auditing system in the big data era, and elucidates the pathway to realizing this system. Through the application of big data technology to quality control audits, there is an enhancement in audit efficiency, the attainment of more accurate risk assessment, and the provision of robust support for the sustainable development of enterprises.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"9 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164398","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}
引用次数: 0
Research on the Relationship between Leadership and Innovation 领导力与创新关系研究
Proceedings of Business and Economic Studies Pub Date : 2023-08-29 DOI: 10.26689/pbes.v6i4.5168
Haixia Jing
{"title":"Research on the Relationship between Leadership and Innovation","authors":"Haixia Jing","doi":"10.26689/pbes.v6i4.5168","DOIUrl":"https://doi.org/10.26689/pbes.v6i4.5168","url":null,"abstract":"The research aims to explore the relationship between leadership and employee innovation, team innovation and organizational innovation by reviewing the previous literature so that it can provide a systematic understanding of the relationship. Most of the current researchers pays more attention to the relationship between one type of leadership and innovation, while this study reviews the literatureof different leadership styles and innovation and provides concepts of them and shows empirical findings.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122561494","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}
引用次数: 0
Features and Trends of Chinese Management Style in the New Economic Era 新经济时代中国管理风格的特点与趋势
Proceedings of Business and Economic Studies Pub Date : 2023-08-29 DOI: 10.26689/pbes.v6i4.5167
Yutao Li
{"title":"Features and Trends of Chinese Management Style in the New Economic Era","authors":"Yutao Li","doi":"10.26689/pbes.v6i4.5167","DOIUrl":"https://doi.org/10.26689/pbes.v6i4.5167","url":null,"abstract":"According to historical environment and national policies in different periods, Chinese business managers have gradually explored and formed management capabilities in accordance with market needs. Chinesestyle management has been established, based on the characteristics of Chinese society and the specific conditions of Chinese enterprises, applying China’s excellent philosophy to business management.It absorbsglobal scientific management concepts and forms a management model with Chinese characteristics. Chinese style management have gradually influenced the development of world management. It is of great significance to study Chinese style management.Studying the formation of Chinese style management is not only to examine and analyze its own development process, but also to deeply explore the characteristics of Chinesestyle management and provide new ideas for management models for companies in other countries.This paper analyzes the reasons and characteristics of the formation of Chinesestyle managementand puts forward suggestions for the development trend of Chinesestyle management through comparative analysis and SWOT analysis.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123717151","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}
引用次数: 0
Do ESG Scores in Corporations Improve Green Innovation Empirical Evidence from Listed Chinese Companies 中国上市公司ESG评分对绿色创新有促进作用吗
Proceedings of Business and Economic Studies Pub Date : 2023-08-29 DOI: 10.26689/pbes.v6i4.5143
Hao Jiang, Lingyu Liu, Ling Hu
{"title":"Do ESG Scores in Corporations Improve Green Innovation Empirical Evidence from Listed Chinese Companies","authors":"Hao Jiang, Lingyu Liu, Ling Hu","doi":"10.26689/pbes.v6i4.5143","DOIUrl":"https://doi.org/10.26689/pbes.v6i4.5143","url":null,"abstract":"The ESG score system is a fundamental component of the green financial system that is essential in promoting corporate environmental progress. In this work, we investigate the micro-environmental impact of ESG scores using panel fixed effects models. We examine the processes underlying the influence of ESG scores on the performance of corporate green innovation, as well as any potential inequalities in this impact under different moderating factors. To conduct our analysis, we use data from Chinese listed A-shares on the Shanghai and Shenzhen stock exchanges from 2010 to 2019. Our study demonstrates a relationship between corporate green innovation and ESG ratings, indicating that higher ESG ratings assist businesses in achieving better green innovation results. This beneficial effect is evident both numerically and qualitatively, and it continues to hold up even after being put through a number of demanding tests. Additionally, we pinpoint two main ways that ESG encourages corporate green innovation: by boosting government-enterprise ties and strengthening corporate investment efficiency. Additionally, we note that while business characteristics aligned with sustainability further enhance the favorable influence of ESG on green innovation performance, characteristics linked to ecologically detrimental activities impede the contribution of ESG to green innovation. Our study adds to the body of knowledge already available on corporate environmental performance and green finance by offering empirical insights that can help enhance corporate environmental development and improve the ESG rating system.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124108286","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}
引用次数: 0
Research on Accounting Issues of the Pension Insurance Fund for Urban Employees 城镇职工养老保险基金会计问题研究
Proceedings of Business and Economic Studies Pub Date : 2023-08-29 DOI: 10.26689/pbes.v6i4.5164
Jiatong Liu
{"title":"Research on Accounting Issues of the Pension Insurance Fund for Urban Employees","authors":"Jiatong Liu","doi":"10.26689/pbes.v6i4.5164","DOIUrl":"https://doi.org/10.26689/pbes.v6i4.5164","url":null,"abstract":"Pension insurance is a vital component of China's social security system ensuring the welfare of the general public.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund. It introduces and analyzes the fund's accounting status from four key perspectives fund raising expenditure financial statement system and accounting information disclosure. The research identifies existing problems in City S's accounting system and conducts in-depth research on these issues. Furthermore an empirical analysis is conducted on the management of the pension insurance fund. Through this empirical study the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S's urban employee basic pension insurance fund.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130745774","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}
引用次数: 0
Research on the Optimization and Upgrading Path of Enterprise Financial Management from the Perspective of the Digital Economy 数字经济视角下企业财务管理优化升级路径研究
Proceedings of Business and Economic Studies Pub Date : 2023-08-29 DOI: 10.26689/pbes.v6i4.5242
Fuyong Zhou
{"title":"Research on the Optimization and Upgrading Path of Enterprise Financial Management from the Perspective of the Digital Economy","authors":"Fuyong Zhou","doi":"10.26689/pbes.v6i4.5242","DOIUrl":"https://doi.org/10.26689/pbes.v6i4.5242","url":null,"abstract":"At present, China has entered the era of digital economy, the business environment faced by enterprises has changed significantly, and the traditional financial management model has been unable to adapt to market demand. To this end, enterprises need to study the characteristics of the digital economy and adopt effective financial management optimization and upgrading paths. This article summarizes the characteristics of the digital economy, summarizes and analyzes the opportunities and challenges faced by corporate financial management from the perspective of digital economy, analyzes the necessity of optimizing and upgrading corporate financial management, and studies effective optimization and upgrading paths, hoping to provide reference information for corporate financial managers.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"48 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114099111","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}
引用次数: 0
Research on Financial Internal Control of Higher Vocational Colleges 高职院校财务内部控制研究
Proceedings of Business and Economic Studies Pub Date : 2023-08-29 DOI: 10.26689/pbes.v6i4.5195
Chaoqian Wu
{"title":"Research on Financial Internal Control of Higher Vocational Colleges","authors":"Chaoqian Wu","doi":"10.26689/pbes.v6i4.5195","DOIUrl":"https://doi.org/10.26689/pbes.v6i4.5195","url":null,"abstract":"Financial internal control in higher vocational colleges is an important means to ensure the stable development of school finance. However, in practice, we found that there are problems such as insufficient internal supervision, imperfect internal control system, and imperfect risk prevention mechanism. Therefore, this article aims to discuss the relevant overview, existing problems and specific strategies of financial internal control in higher vocational colleges, in order to provide reference for the improvement of financial internal control in higher vocational colleges.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132093332","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}
引用次数: 0
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