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行政事业单位部门预算编制问题探析 行政事业单位部门预算编制问题探析
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.544
嘉慧 刘
{"title":"行政事业单位部门预算编制问题探析","authors":"嘉慧 刘","doi":"10.32629/ej.v3i4.544","DOIUrl":"https://doi.org/10.32629/ej.v3i4.544","url":null,"abstract":"疫情过后,行政事业单位面临财政资金吃紧、政府要带头落实过紧日子要求等问题,如何提高资金利用、编制更科学更准确的部门预算？行政事业单位部门预算编制要改变往年“基数+增长”预算编制方式,实施零基预算编制,打破部门预算支出结构长期固化、项目支出只增不减的格局,尝试改革创新,树立零基预算与重点工作、部门职责引领部门预算支出的导向,项目配套绩效目标,实施事前绩效评估,建立绩效评估机制,不断提高国家财政资源配置效率和使用效益。推进政府购买服务改革,编好政府购买服务项目支出预算,通过市场资源整合,降低成本费用,节约财政资金。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84871600","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
区块链视角下远程审计的问题及对策机制研究 区块链视角下远程审计的问题及对策机制研究
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.510
瑞仁 曹
{"title":"区块链视角下远程审计的问题及对策机制研究","authors":"瑞仁 曹","doi":"10.32629/ej.v3i4.510","DOIUrl":"https://doi.org/10.32629/ej.v3i4.510","url":null,"abstract":"新型冠状病毒疫情爆发,审计工作进度受到影响,很多审计机构选择运用远程审计技术,但远程审计技术优势和问题并存,本文通过实例论证的方法,阐述在远程审计中引入区块链技术的优势,探讨疫情之下审计工作如何转型升级。研究发现,加入区块链技术能够让远程审计证据更加真实可信,审计工作更加全面高效。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84980727","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
探讨财政税收制度创新对中小企业的扶持作用 探讨财政税收制度创新对中小企业的扶持作用
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.553
祥云 孔
{"title":"探讨财政税收制度创新对中小企业的扶持作用","authors":"祥云 孔","doi":"10.32629/ej.v3i4.553","DOIUrl":"https://doi.org/10.32629/ej.v3i4.553","url":null,"abstract":"财政税收制度对社会经济与民生建设产生影响,其中财政税收管理体系是实现税收工作顺利开展的基本前提条件。目前,我国的财政税收制度已经不再适应快速发展的市场环境,对于中小企业甚至还会形成阻碍。以中小企业现阶段的发展情况来看,能够支配的利润相对较少,会直接影响到企业的整体发展水平,甚至会导致资金链断裂,企业破产等风险的发生。为了解决这个问题,需要实现财政税收制度的改革,不断完善其各项功能,以此来为中小企业的发展创造条件。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89871772","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
大数据时代企业统计工作变革的思考 大数据时代企业统计工作变革的思考
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.488
志永 王
{"title":"大数据时代企业统计工作变革的思考","authors":"志永 王","doi":"10.32629/ej.v3i4.488","DOIUrl":"https://doi.org/10.32629/ej.v3i4.488","url":null,"abstract":"在新时代环境下,大数据是一项重要的科学技术,这项技术的日益成熟已经对社会发展在许多领域产生了深远的影响。在大数据时代,对公司的统计工作有很高的要求,要充分利用统计工作的价值和功能来促进公司发展,必须结合公司当前统计工作中的具体问题,采取针对性的改革创新策略。本文首先介绍了当前公司统计工作中存在的问题,然后针对大数据应用提出了针对这些问题的适当策略,为提高公司统计工作的获取效率提供了参考意见。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76061764","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: 4
新形势下基层单位档案管理标准化建设的思考 新形势下基层单位档案管理标准化建设的思考
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.499
亮亮 袁
{"title":"新形势下基层单位档案管理标准化建设的思考","authors":"亮亮 袁","doi":"10.32629/ej.v3i4.499","DOIUrl":"https://doi.org/10.32629/ej.v3i4.499","url":null,"abstract":"伴随社会发展,基层单位的档案管理逐渐实现标准化建设,并在日常工作中发挥重要作用。在互联网背景下,无论工作还是学习,均实现了信息化建设目标。在基层单位的档案管理工作中,保证其标准化具备独特优势极其重要,然而,部分单位仍然面临许多问题,尤其是在全新发展社会,实现标准化建设的理论、实践有效结合,除了可以提升管理质量之外,还能确保管理工作高效性。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78554019","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
关于混凝土企业应收账款管控问题及其措施的探讨 关于混凝土企业应收账款管控问题及其措施的探讨
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.527
义胜 汪
{"title":"关于混凝土企业应收账款管控问题及其措施的探讨","authors":"义胜 汪","doi":"10.32629/ej.v3i4.527","DOIUrl":"https://doi.org/10.32629/ej.v3i4.527","url":null,"abstract":"企业在财务管理中遇到的问题主要体现在应收账款层面上,应收账款是指当企业履行了客户提出的要求业务时,然后再向客户收取应得的款项。混凝土企业为了提升在市场当中的竞争力就要宣传自己的销售品牌、拓宽自己的销售渠道、扩大自己在市场中的影响力,而在此基础上企业就会为客户提供赊账行为,在客户身上实施信用政策,完成更多与信用有关的业务。企业的这种赊账行为虽然给企业自身带来了良好的效益,但带来了一系列与财务管理相关的问题。所以,提高对应收账款的管理是目前商品混凝土企业最应重视的一大问题。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76885823","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
建筑企业工程财务管理中常见问题的探析 建筑企业工程财务管理中常见问题的探析
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.524
珍珍 郭
{"title":"建筑企业工程财务管理中常见问题的探析","authors":"珍珍 郭","doi":"10.32629/ej.v3i4.524","DOIUrl":"https://doi.org/10.32629/ej.v3i4.524","url":null,"abstract":"随着建筑行业的不断发展,各种建筑施工企业层出不穷,建筑行业的竞争日益激烈,要想在激烈的市场竞争中占据不败之地,就必须重视财务管理,从而实现内部资金应用的科学化和合理化,在确保建筑施工质量的基础上,尽量节约建筑施工成本,为建筑施工企业的进一步发展提供强有力的资金支持。本文对建筑施工企业财务管理策略进行了深入探究。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75016029","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
代际收入传递性研究——基于性别差异的视角 代际收入传递性研究——基于性别差异的视角
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.484
梓仪 陶, 军波 李
{"title":"代际收入传递性研究——基于性别差异的视角","authors":"梓仪 陶, 军波 李","doi":"10.32629/ej.v3i4.484","DOIUrl":"https://doi.org/10.32629/ej.v3i4.484","url":null,"abstract":"本文基于对代际收入传递影响机制的研究中忽视性别差异影响因素并缺少实证分析的背景,以全国150个城市的近6000个家户数据为研究样本,通过从性别差异视角对代际收入传递进行OLS分析,并利用分位数回归分析法进一步了解性别差异是怎样影响收入分配。研究发现：(1)代际传递存在性别差异,儿子的代际收入弹性小于女儿。(2)儿子的代际传递弹性整体低于女儿,但是他们的代际传递弹性都遵循同一规律,即随着分位数提高呈现先下降后上升的趋势。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91188600","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
大数据时代下社保审计的转型与发展 大数据时代下社保审计的转型与发展
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.497
磊 檀
{"title":"大数据时代下社保审计的转型与发展","authors":"磊 檀","doi":"10.32629/ej.v3i4.497","DOIUrl":"https://doi.org/10.32629/ej.v3i4.497","url":null,"abstract":"社保审计对社会发展有着重要影响。开展社保审计工作,不仅能够确保民生保障工作的良好运转,还能够维护社会关系的和谐稳定。大数据时代的到来,促使社会保障体系发生重大变革,社保审计工作范围不断扩张,社保审计工作方法也进一步优化。本文就将论述大数据的基本概念,以及大数据时代下社保审计转型的意义,探究大数据时代下社交审计工作存在的各类问题,最后提出切实可行的深化发展策略。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83282930","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
自媒体的法律限制问题研究 自媒体的法律限制问题研究
经济学报 Pub Date : 2020-08-31 DOI: 10.32629/ej.v3i4.539
宇航 金
{"title":"自媒体的法律限制问题研究","authors":"宇航 金","doi":"10.32629/ej.v3i4.539","DOIUrl":"https://doi.org/10.32629/ej.v3i4.539","url":null,"abstract":"自媒体是目前国内一种发展非常迅速的信息传播平台,目前大众所接触到的抖音、快手、B站视频等一系列平台都是自媒体平台。它的出现为大众掌握信息提供了更多的渠道,相较于传统媒体它有其自身的优势因此发展的迅速。但自媒体平台在传播信息的过程中出现了一系列的负面影响,包括传播负面价值观、侵犯他人隐私权等。这一系列社会问题的出现急需我们对其进行限制,而从法律手段进行限制则是一种很有效的手段,本文笔者将从法律层面探讨一下如何对于自媒体进行法律限制。","PeriodicalId":71908,"journal":{"name":"经济学报","volume":"146 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77034572","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
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