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新形势下企业管理会计与财务会计融合发展 新形势下企业管理会计与财务会计融合发展
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.457
东路 叶
{"title":"新形势下企业管理会计与财务会计融合发展","authors":"东路 叶","doi":"10.32629/ej.v3i3.457","DOIUrl":"https://doi.org/10.32629/ej.v3i3.457","url":null,"abstract":"在新形势发展下,企业也面临着更多的机遇和挑战,不仅需要对企业财务成本进行合理管控,融合企业管理会计和财务会计也是未来发展的必然趋势,帮助企业获取更多的经济效益,实现企业可持续发展。企业需要对管理会计和财务会计的特点进行全面了解,建立完善、综合的财务管理体系,提高工作人员专业素养和职业能力。本文主要研究新形势下企业管理会计与财务会计融合发展,希望对企业财务工作未来发展具有借鉴意义,推动企业稳定发展。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84747564","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
经济规模和地理距离对双边贸易额的影响 经济规模和地理距离对双边贸易额的影响
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.444
伟 赵
{"title":"经济规模和地理距离对双边贸易额的影响","authors":"伟 赵","doi":"10.32629/ej.v3i3.444","DOIUrl":"https://doi.org/10.32629/ej.v3i3.444","url":null,"abstract":"在过去的二十年里,中国与中东欧国家的贸易合作在两国政府的推动下不断加强。随着部分中东欧国家的“向东”发展策略的制定,中国在中东欧地区的投资越来越受欢迎。在双方共同经济利益的驱动下,中国与中东欧各国在政治和经济领域的合作都取得有目共睹的发展。然而相比西欧各国,中国与中东欧各国的经贸合作的潜力空间还很大。因此,本文引用贸易引力模型,对中国与中东欧各国的双边贸易合作进行了综合分析,探讨了经济规模和地理距离对双边贸易的影响。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79857100","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
浅析优化高速公路财务管理内部控制策略 浅析优化高速公路财务管理内部控制策略
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.473
坚 杜
{"title":"浅析优化高速公路财务管理内部控制策略","authors":"坚 杜","doi":"10.32629/ej.v3i3.473","DOIUrl":"https://doi.org/10.32629/ej.v3i3.473","url":null,"abstract":"中国改革开放后,各行各业为符合人民的物质文化需求迅速完善。交通运输业因人民的日常出行和货物运输也得到了充足的发展,其中高速公路如雨后春笋一般飞速出现,连接起了各个城市和地区。财务管理的内部控制工作在高速公路发展中占了极高的地位,只有做好内部控制工作,解决财务问题,高速公路才能得到更好的发展。基于此,本文就优化高速公路财务管理内部控制策略进行分析。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86719262","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
我国财政支出结构的优化研究——基于公共财政职能视角 我国财政支出结构的优化研究——基于公共财政职能视角
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.445
玉停 朱
{"title":"我国财政支出结构的优化研究——基于公共财政职能视角","authors":"玉停 朱","doi":"10.32629/ej.v3i3.445","DOIUrl":"https://doi.org/10.32629/ej.v3i3.445","url":null,"abstract":"我国实行市场经济的发展模式,与此相适应,财政模式也应当是公共财政模式。公共财政要求政府职能作用的范围只能是在公共需要或市场失灵的领域,然而当前我国的财政支出存在“越位”与“缺位”等现象,财政支出的公共性也不足。本文立足公共财政职能视角,对我国财政支出的现状及问题进行了分析,提出财政支出结构优化的标准,并据此提出了优化财政支出结构的对策。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73343686","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: 2
洲际酒店集团营销战略分析——以成都区域为例 洲际酒店集团营销战略分析——以成都区域为例
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.481
毅 陈
{"title":"洲际酒店集团营销战略分析——以成都区域为例","authors":"毅 陈","doi":"10.32629/ej.v3i3.481","DOIUrl":"https://doi.org/10.32629/ej.v3i3.481","url":null,"abstract":"随着我国经济的持续发展,旅游行业发展迅速,酒店业作为旅游业重要组成部分,也进入了快速扩张阶段。以成都市场为例,成都市2019年共有一万余家酒店在经营住宿业务。要想在激烈竞争的市场中分得一杯羹,了解自身发展条件,制定正确的营销战略是其关键。本文在对洲际酒店集团在成都区域酒店的SWOT分析基础上,提出了相应的营销战略,为酒店投资者、高层管理者制定营销策略时提供一定的参考。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90981317","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
解析事业单位档案信息安全管理问题 解析事业单位档案信息安全管理问题
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.461
秋利 林
{"title":"解析事业单位档案信息安全管理问题","authors":"秋利 林","doi":"10.32629/ej.v3i3.461","DOIUrl":"https://doi.org/10.32629/ej.v3i3.461","url":null,"abstract":"基于信息化时代背景下,加快了事业单位档案管理信息化建设步伐,切实提升了档案管理工作水平与质量,但也暴露出了许多安全性问题。本文简单分析了事业单位档案信息安全管理存在的主要问题,并结合具体问题提出了有针对性的解决措施。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78279337","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
浅谈国有企业投融资问题 浅谈国有企业投融资问题
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.442
正源 斯
{"title":"浅谈国有企业投融资问题","authors":"正源 斯","doi":"10.32629/ej.v3i3.442","DOIUrl":"https://doi.org/10.32629/ej.v3i3.442","url":null,"abstract":"投融资为当今时代国企自身发展和提升国企经济实力的主要途径,国有企业的投融资问题分析成为了国有企业的主要研究内容。提高国企的经济实力,就涉及到了高效率的投融资管理问题,而如今,国企在投融资管理这一问题上面存在一些比较明显的问题,这些问题会带来很大的缺陷,亟待解决,投融资管理模式的不完善,严重影响国企的发展和我国局部经济体制的变革。所以,在这里将重点对我国投融资管理体制和投融资策略进行分析与研究,研究如果高效地进行投融资管理,研究我们如何有效的降低风险率,如何让企业更好更快更稳定地发展。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82522254","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
上市公司同业竞争问题分析研究 上市公司同业竞争问题分析研究
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.465
永超 刘
{"title":"上市公司同业竞争问题分析研究","authors":"永超 刘","doi":"10.32629/ej.v3i3.465","DOIUrl":"https://doi.org/10.32629/ej.v3i3.465","url":null,"abstract":"本文主要对上市公司竞争问题的分析研究,将介绍的是什么叫同业竞争,指出其中的主要原因,以及如何应对这种问题,找出解决的办法等几个方面进行阐述。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73982320","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: 2
网络经济时代电子商务对企业管理创新的作用探析 网络经济时代电子商务对企业管理创新的作用探析
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.479
媛媛 夏
{"title":"网络经济时代电子商务对企业管理创新的作用探析","authors":"媛媛 夏","doi":"10.32629/ej.v3i3.479","DOIUrl":"https://doi.org/10.32629/ej.v3i3.479","url":null,"abstract":"随着信息技术的不断发展,新的网络经济形式也在逐渐形成。在网络经济时代发展背景下,企业外部和内部也需要与时俱进进行改进和创新,管理理念和管理模式也要发生变革。现阶段我国很多企业还很难适应时代经济发展,缺少完善的科学管理模式。本文主要研究电子商务对企业管理创新的作用,分析电子商务在企业管理中的重要意义,对企业创新管理工作的进一步提高提出解决对策。希望本文的探讨对企业创新管理和开展电子商务具有借鉴意义。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74483495","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: 2
基于PCA和Logistic回归的A股36家上市券商排名的研究 基于PCA和Logistic回归的A股36家上市券商排名的研究
经济学报 Pub Date : 2020-07-21 DOI: 10.32629/ej.v3i3.443
宇茜 王, 连成 彭, 乙月 夏
{"title":"基于PCA和Logistic回归的A股36家上市券商排名的研究","authors":"宇茜 王, 连成 彭, 乙月 夏","doi":"10.32629/ej.v3i3.443","DOIUrl":"https://doi.org/10.32629/ej.v3i3.443","url":null,"abstract":"金融业和计算机技术的快速发展,为获取超额或稳定投资收益的量化选股研究在我国兴起创造了条件。本文从wind、csmar数据库中选取A股36家上市券商的2017年第4季度到2019年第3季度的市盈率等25个财务指标数据,以主成分分析的80%累计贡献率为标准构建12个综合指标,采用Logistic回归最终选取9个综合主成分指标,建立量化模型,对A股36家上市券商的投资价值进行了综合排名,最终排名前三依次是中信建投、长城证券和华林证券。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90306388","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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