Journal of Finance Research最新文献

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Research on the Comprehensive Evaluation of Low Carbon Economic Development in Shandong Province Based on the Weighted Gra-topsis Method 基于加权格拉topsis法的山东省低碳经济发展综合评价研究
Journal of Finance Research Pub Date : 2020-05-29 DOI: 10.26549/jfr.v4i1.2701
Xi-Hua Teng, J. Rong
{"title":"Research on the Comprehensive Evaluation of Low Carbon Economic Development in Shandong Province Based on the Weighted Gra-topsis Method","authors":"Xi-Hua Teng, J. Rong","doi":"10.26549/jfr.v4i1.2701","DOIUrl":"https://doi.org/10.26549/jfr.v4i1.2701","url":null,"abstract":"This paper starts from the analysis of the connotation of low-carbon economy, and establishes the evaluation index system of regional low-carbon economic development level. The main research content is to determine the index weight, judge the correlation degree and sort the decision-making units by entropy method, grey correlation analysis and TOPSIS method, and finally make a comprehensive evaluation of the low-carbon economic development level of Shandong Province. The conclusion shows that the development level of low-carbon economy in Shandong Province shows a good trend year by year, but the consumption dependence on high energy consumption resources and backward ecological benefits are increasingly becoming the bottleneck of the development of low-carbon economy in Shandong Province.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115085618","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: 3
Two Reasons to Demonstrate Why American Beverage and Individualism Investments Should Be Welcomed 两个理由证明为什么美国饮料和个人主义投资应该受到欢迎
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.2461
Yao Tong
{"title":"Two Reasons to Demonstrate Why American Beverage and Individualism Investments Should Be Welcomed","authors":"Yao Tong","doi":"10.26549/jfr.v3i2.2461","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.2461","url":null,"abstract":"In recent years, the Chinese beverage market has become more mature and customers have changed their priorities when buying drinks. Furthermore, Chinese people who are more likely to focus on group interests tend to have more collectivism. The purpose of this article is to analyze the reasons why the investments of American beverage corporates and the American individualism should be welcomed. The fndings are (1) Coca-Cola Company have more strengths and opportunities than weaknesses when they advertise in China; (2) the carbonated industry is predicted to have a not very bright future; (3) the methods that American beverage industry advertise make Chinese people’s lives colorful owing to their advocacies and CSR awareness; (4) American individualism can push Chinese employees to be more competent.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124078824","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
Problems and Countermeasures of Internal Control Management in High-tech Enterprises 高新技术企业内部控制管理存在的问题及对策
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.1610
Yuhuan Zhao
{"title":"Problems and Countermeasures of Internal Control Management in High-tech Enterprises","authors":"Yuhuan Zhao","doi":"10.26549/jfr.v3i2.1610","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.1610","url":null,"abstract":"The wave of the socialist market economy has continually invaded, which has already caused a serious impact on the survival of many enterprises in China at this stage. In order to obtain development, traditional enterprises must follow the trend of the times to carry out their own reform and progress. For many high-tech enterprises, the most important issue is how to achieve internal control management, with rationalization means to gradually promote the corresponding work and economic benefts of enterprises, not only to save time, but also to improve the corresponding work effciency, moreover, it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises, in order to solve and prevent some problems that have emerged or need to be emerged.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116576256","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
An Empirical Study on the Effects of Social Endowment Insurance Reform in China 中国社会养老保险改革效果实证研究
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.1939
Yu Cheng
{"title":"An Empirical Study on the Effects of Social Endowment Insurance Reform in China","authors":"Yu Cheng","doi":"10.26549/jfr.v3i2.1939","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.1939","url":null,"abstract":"In recent years, China, the world’s largest population country, has also become an aging society. Social endowment insurance is not only a major source of income after retirement but also plays a major role in social stability. In 2005, large-scale social endowment insurance reform was conducted in China. Through this reform, the social endowment insurance became unifed and normalized, and the participation of the social endowment insurance was obligated for an employee. In addition, the government has issued various welfare policies so that the unemployed, free job and rural residents can join social endowment insurance. Then, this paper analyzes the effect of the reform of China social endowment insurance on the amount of Insurance premium of social endowment insurance and the distribution of family expenditure by using the DID model and the fxed effect model.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132132090","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
New Exploration of Logic Starting Point of Audit Theory Structure 审计理论结构逻辑起点的新探索
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.2331
Zanchun Xie
{"title":"New Exploration of Logic Starting Point of Audit Theory Structure","authors":"Zanchun Xie","doi":"10.26549/jfr.v3i2.2331","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.2331","url":null,"abstract":"As a discipline that has developed for many years, audit has been relatively mature and complete in its theoretical structure. As we all know, the establishment of any discipline requires a set of mature theoretical framework that are logical, progressive from point to surface. This theoretical structural framework is called the theoretical structure, and the research process of the audit discipline also needs to build such a theoretical system to make the audit research planned and structured, then the logical starting point in the audit theory structure will largely influence the direction and development of the audit discipline. In this paper, by expounding the characteristics and conditions of the logical starting point and combining some domestic and international discussions on the logical starting point, the author considers and explores the selection of logical starting point of the audit theory structure, hoping to select an amenable element as the logical starting point of the theoretical system to promote the research and development of the audit discipline.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133765275","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
Determinants of Small Business Owner Loan 小企业主贷款的决定因素
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.2174
Jiameng Ma
{"title":"Determinants of Small Business Owner Loan","authors":"Jiameng Ma","doi":"10.26549/jfr.v3i2.2174","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.2174","url":null,"abstract":"Shareholders and debtholders have diverging objectives. Shareholders are residual claimants whereas debtholders are fxed claimants to frm’s assets. In leveraged frms, shareholders may increase the value of their claims at the expense of debtholders. The presence of shareholders being debtholders is a smart interest alignment, providing a solution to shareholder-debtholder conflicts. This paper focuses on small businesses, which play an important role in the United States economy but are generally neglected by academia. Utilizing National Survey of Small Business Finance (NSSBF) data, this paper shows that frms with higher agency cost of debt are more likely to issue owner loan. The incidence of small business owner loan is positively associated with external lending diffculty, low shareholder agency cost and frm valuation diffculty.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123190600","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
Marketing Strategy Analysis of the Palace Museum 故宫博物院营销策略分析
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.2210
Qi Wang, Huan Liu, Kaiyi Liu
{"title":"Marketing Strategy Analysis of the Palace Museum","authors":"Qi Wang, Huan Liu, Kaiyi Liu","doi":"10.26549/jfr.v3i2.2210","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.2210","url":null,"abstract":"The development of cultural innovation is benefcial for museums to give full play to their cultural advantages and improve their economic benefts, accordingly forming a virtuous circle. This paper analyzes the cultural and creative brand marketing environment and strategy of the Palace Museum, hoping to provide some references for other museums through the analysis and summary of cultural and creative brand marketing strategy of the Palace Museum.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123018203","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: 1
Thoughts on the Institutional Innovation from the Large Trading Nation to the Powerful Trading Nation 从贸易大国到贸易强国的制度创新思考
Journal of Finance Research Pub Date : 2019-10-29 DOI: 10.26549/jfr.v3i2.1907
Xi Jin
{"title":"Thoughts on the Institutional Innovation from the Large Trading Nation to the Powerful Trading Nation","authors":"Xi Jin","doi":"10.26549/jfr.v3i2.1907","DOIUrl":"https://doi.org/10.26549/jfr.v3i2.1907","url":null,"abstract":"Since the reform and opening up, China’s economy has experienced rapid development and progress, and has gradually emerged as a large global economy and trading nation, and the import and export trade has made brilliant achievements. At the same time, however, China’s import and export trade activities still face enormous challenges and face the problem of turning the large trading nation into the powerful trading nation. Among them, institutional factors are the main obstacles restricting China’s trade development. Therefore, it is necessary to strengthen institutional innovation and reform from a large trading nation to a powerful trading nation.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122808545","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
Construction of Enterprise Financial Management System Based on Comprehensive Budget Management 基于全面预算管理的企业财务管理体系构建
Journal of Finance Research Pub Date : 2019-04-29 DOI: 10.26549/JFR.V3I1.1152
Yanka Cao
{"title":"Construction of Enterprise Financial Management System Based on Comprehensive Budget Management","authors":"Yanka Cao","doi":"10.26549/JFR.V3I1.1152","DOIUrl":"https://doi.org/10.26549/JFR.V3I1.1152","url":null,"abstract":"Economic development and social progress have put forward new requirements for the construction of corporate financial management system, and the role of comprehensive budget management has become more and more significant, which has been highly valued and paid attention within the enterprise. Based on comprehensive budget management, it can promote the smooth development of daily business activities of the enterprise, continuously improve the level of financial management, create favorable conditions for the construction of the financial management system of the enterprise, and promote the realization of the strategic goals of the enterprise. This paper mainly discusses the construction of enterprise financial management system based on comprehensive budget management, and focuses on some targeted improvement measures.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115217549","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: 1
Existing Problems and Countermeasures in Financial Securities Market Regulation 金融证券市场监管存在的问题及对策
Journal of Finance Research Pub Date : 2019-04-29 DOI: 10.26549/JFR.V3I1.1321
Changming Chen, Shangshang Chen
{"title":"Existing Problems and Countermeasures in Financial Securities Market Regulation","authors":"Changming Chen, Shangshang Chen","doi":"10.26549/JFR.V3I1.1321","DOIUrl":"https://doi.org/10.26549/JFR.V3I1.1321","url":null,"abstract":"At the present stage, with the continuous development of social economy and science and technology, China’s financial and securities industry has gradually developed. As an important part of China’s socialist economic market, including the financial and securities industry, therefore, to a certain extent, the development of the financial securities industry has promoted the prosperity and development of China’s economy. In other words, strengthening the management of financial securities market regulation can promote the sustainable development of the securities industry, thereby promoting the rapid development of China’s economy. This paper mainly discusses and expounds some problems existing in the current process of financial securities market regulation, and proposes solutions to it, hoping to be helpful to the financial securities industry.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128635897","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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