Guangzhou’s time-honored brands are the image of Guangzhou City, the historical legacy of the cultural emblems of the millennium commercial capital, the bearer of the memory of “old Guangdong” over generations, and the legends inscribed in the vast era of history. It not only carries the rise and fall of the city, but also documents the awakening, rejuvenation, and development of these “gold-lettered signboards.” In this age of big data, it is not only the expectation of the older generation, but also the responsibility of the new generation to “polish” the gold-lettered signboards of time-honored brands. “Time-honored brands” have accumulated rich and priceless knowledge from their ancestors in the vast era of business history and have profound cultural legacy. The time-honored brands that have been handed down not only allow the new generation to experience and identify with the unbounded knowledge of ancient people, but also provide economic value that can ensure the survival of future generations. However, in the market tide, the development of time-honored brands is not easy; some have even vanished. Therefore, it is imperative to take action to safeguard the development of time-honored brands, helping them to revitalize and shine once again. This paper discusses the difficulties in the development of Guangzhou’s time-honored brands and provides relevant suggestions for digital intelligence marketing of these “brands.”
{"title":"Research on Digital Marketing Intelligence Innovation of Guangzhou’s Time-Honored Brands in the Era of Big Data","authors":"Qifan Huang","doi":"10.26689/pbes.v5i4.4200","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4200","url":null,"abstract":"Guangzhou’s time-honored brands are the image of Guangzhou City, the historical legacy of the cultural emblems of the millennium commercial capital, the bearer of the memory of “old Guangdong” over generations, and the legends inscribed in the vast era of history. It not only carries the rise and fall of the city, but also documents the awakening, rejuvenation, and development of these “gold-lettered signboards.” In this age of big data, it is not only the expectation of the older generation, but also the responsibility of the new generation to “polish” the gold-lettered signboards of time-honored brands. “Time-honored brands” have accumulated rich and priceless knowledge from their ancestors in the vast era of business history and have profound cultural legacy. The time-honored brands that have been handed down not only allow the new generation to experience and identify with the unbounded knowledge of ancient people, but also provide economic value that can ensure the survival of future generations. However, in the market tide, the development of time-honored brands is not easy; some have even vanished. Therefore, it is imperative to take action to safeguard the development of time-honored brands, helping them to revitalize and shine once again. This paper discusses the difficulties in the development of Guangzhou’s time-honored brands and provides relevant suggestions for digital intelligence marketing of these “brands.”","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"AES-10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126520346","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}
Based on the research on regional industrial chain innovation and development in the context of Guangzhou-Foshan City, this paper examines the industrial complementarity between Guangzhou and Foshan and finds that while Guangzhou-Foshan City is developing, there are still some issues, such as the homogenization and competition of industrial development, a lack of profound integration of industrial chain with innovation chain, and the need to optimize the innovative coordination system. Finally, it proposes some countermeasures to promote the innovation and development of Guangzhou-Foshan regional industrial chain from several aspects, including implementing regional advanced industrial base and modern industrial chain, promoting the deep integration of industrial chain with innovation chain, and optimizing the spatial layout of collaborative innovation.
{"title":"Research on the Innovation and Development of Regional Industrial Chain in the Context of Guangzhou-Foshan City","authors":"Caimin Ye, Rouling Liao, Siqi Li, Yue Sun","doi":"10.26689/pbes.v5i4.4114","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4114","url":null,"abstract":"Based on the research on regional industrial chain innovation and development in the context of Guangzhou-Foshan City, this paper examines the industrial complementarity between Guangzhou and Foshan and finds that while Guangzhou-Foshan City is developing, there are still some issues, such as the homogenization and competition of industrial development, a lack of profound integration of industrial chain with innovation chain, and the need to optimize the innovative coordination system. Finally, it proposes some countermeasures to promote the innovation and development of Guangzhou-Foshan regional industrial chain from several aspects, including implementing regional advanced industrial base and modern industrial chain, promoting the deep integration of industrial chain with innovation chain, and optimizing the spatial layout of collaborative innovation.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128317832","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}
Dividend policy is one of the three main policies of financial management. A reasonable dividend policy is not only beneficial to a company’s development, but also the capital market’s growth and perfection. In order to develop a reasonable dividend policy, it is necessary to first analyze its influencing factors. Taking Kweichow Moutai as an example, this paper analyzes the characteristics and influencing factors of its dividend policy and provides reference for listed companies to develop reasonable dividend policies.
{"title":"An Analysis of the Influencing Factors of Kweichow Moutai’s Dividend Policy","authors":"Meng Wang","doi":"10.26689/pbes.v5i4.4202","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4202","url":null,"abstract":"Dividend policy is one of the three main policies of financial management. A reasonable dividend policy is not only beneficial to a company’s development, but also the capital market’s growth and perfection. In order to develop a reasonable dividend policy, it is necessary to first analyze its influencing factors. Taking Kweichow Moutai as an example, this paper analyzes the characteristics and influencing factors of its dividend policy and provides reference for listed companies to develop reasonable dividend policies.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128724950","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}
Tax cost is one of the costs of business activities, and tax planning has become an indispensable financial activity. How to carry out effective tax planning has been the focus of enterprises. Therefore, this paper intends to discuss how to carry out tax planning from the penetration point and techniques of tax planning, with an aim to provide reference for enterprises’ tax planning activities.
{"title":"A Brief Discussion on the Penetration Point and Techniques of Tax Planning","authors":"Fang He","doi":"10.26689/pbes.v5i4.4203","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4203","url":null,"abstract":"Tax cost is one of the costs of business activities, and tax planning has become an indispensable financial activity. How to carry out effective tax planning has been the focus of enterprises. Therefore, this paper intends to discuss how to carry out tax planning from the penetration point and techniques of tax planning, with an aim to provide reference for enterprises’ tax planning activities.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133615863","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}
In recent years, the transformation of warehousing enterprises has garnered widespread attention. The integration of industry and finance in management accounting can provide financial management support for the transformation of warehousing enterprises, deliver accurate and effective financial and business information, facilitate managers’ decision-making, and achieve the benign development of enterprises. This paper discusses the problems in the application of industry-finance integration in warehousing enterprises, including the low degree of informatization, inefficient internal cost control, and mismatched staff quality, and then proposes corresponding measures, such as establishing and improving information systems, establishing a comprehensive budget management system, and establishing management measures for the integration of industry and finance in warehousing enterprises, so as to strengthen the application of industry-finance integration in warehousing enterprises.
{"title":"Discussion on the Application of Industry-Finance Integration in Warehousing Enterprises","authors":"Luwen Zhong, Nanyan Zhou, Zhizheng Wang","doi":"10.26689/pbes.v5i4.4101","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4101","url":null,"abstract":"In recent years, the transformation of warehousing enterprises has garnered widespread attention. The integration of industry and finance in management accounting can provide financial management support for the transformation of warehousing enterprises, deliver accurate and effective financial and business information, facilitate managers’ decision-making, and achieve the benign development of enterprises. This paper discusses the problems in the application of industry-finance integration in warehousing enterprises, including the low degree of informatization, inefficient internal cost control, and mismatched staff quality, and then proposes corresponding measures, such as establishing and improving information systems, establishing a comprehensive budget management system, and establishing management measures for the integration of industry and finance in warehousing enterprises, so as to strengthen the application of industry-finance integration in warehousing enterprises.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124111053","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}
Monetary fund is the most fundamental element for enterprises to engage in production and lucrative business activities, which has an impact on the operation process and outcomes. Therefore, enterprises must regard fund management as one of their key management links and establish an effective and practical internal control system. However, sensational cases such as the collapse of Barings Bank have exposed many problems existing in the internal control of monetary funds. Moreover, the high liquidity of funds itself engenders them as the target of embezzlement and self-interest, which will eventually threaten the company’s wealth. Therefore, it is significant to analyze the problems existing in the internal control of monetary funds and provide corresponding solutions to them.
{"title":"Problems and Countermeasures of the Internal Control of Monetary Funds: A Case Study of Foshan Lighting","authors":"J. Liu, Chongchong Xu, Xiaofang Wang","doi":"10.26689/pbes.v5i4.4098","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4098","url":null,"abstract":"Monetary fund is the most fundamental element for enterprises to engage in production and lucrative business activities, which has an impact on the operation process and outcomes. Therefore, enterprises must regard fund management as one of their key management links and establish an effective and practical internal control system. However, sensational cases such as the collapse of Barings Bank have exposed many problems existing in the internal control of monetary funds. Moreover, the high liquidity of funds itself engenders them as the target of embezzlement and self-interest, which will eventually threaten the company’s wealth. Therefore, it is significant to analyze the problems existing in the internal control of monetary funds and provide corresponding solutions to them.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"253 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115578018","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}
With the continuous deepening of the concept of sustainable development in modern society, the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth. In the face of the increasingly prominent environmental issues, it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole. Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy, we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises, which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.
{"title":"Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy","authors":"Mengjie Gao, Jianxiang Zhang, Jingqian Yu","doi":"10.26689/pbes.v5i4.4103","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4103","url":null,"abstract":"With the continuous deepening of the concept of sustainable development in modern society, the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth. In the face of the increasingly prominent environmental issues, it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole. Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy, we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises, which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117021879","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 transformation has become a trend, and under the influence of medical reform policies, such as the zero-price difference in pharmaceutical consumables and medical insurance payment by disease, the cost pressure on the medical industry is exceptionally high. The primary focus of this paper is on how to integrate resources and obtain cost advantages through financial shared service center, so as to increase the competitiveness of regional medical groups.
{"title":"A Discussion on the Establishment of Financial Shared Service Center for Medical Groups","authors":"Peihan Jin","doi":"10.26689/pbes.v5i4.4235","DOIUrl":"https://doi.org/10.26689/pbes.v5i4.4235","url":null,"abstract":"Financial transformation has become a trend, and under the influence of medical reform policies, such as the zero-price difference in pharmaceutical consumables and medical insurance payment by disease, the cost pressure on the medical industry is exceptionally high. The primary focus of this paper is on how to integrate resources and obtain cost advantages through financial shared service center, so as to increase the competitiveness of regional medical groups.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125046572","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}
Mainland China has witnessed remarkable achievements in payment innovations based on internet and financial technologies in recent years, whereas Macao has made little progress in financial technologies, especially in payment technologies. Based on the concept and types of third-party payment business in mainland China and Macao, as well as to investigate the causes for Macao’s lack of innovation in third-party payment, this study compares their differences from two aspects: business licensing authorities and key points of supervision. By comparison, although the classification and methods of third-party payment businesses are different between mainland China and Macao, they are all managed and licensed by a unified supervision department. Moreover, the key points of supervision in both places are similar, but unlike mainland China, which takes financial risk prevention as the principle and financial technology as the means to encourage innovation, Macao showed obvious deficiencies. In order to further deepen the connection between the financial markets of mainland China and Macao as well as boost financial technologies in Macao, this study aims to provide some suggestions and references for the development of cross-border payment systems.
{"title":"Key Points of Supervision of Third-Party Payment Business: A Comparative Analysis of Mainland China and Macao","authors":"Yanling Huang","doi":"10.26689/pbes.v5i3.3870","DOIUrl":"https://doi.org/10.26689/pbes.v5i3.3870","url":null,"abstract":"Mainland China has witnessed remarkable achievements in payment innovations based on internet and financial technologies in recent years, whereas Macao has made little progress in financial technologies, especially in payment technologies. Based on the concept and types of third-party payment business in mainland China and Macao, as well as to investigate the causes for Macao’s lack of innovation in third-party payment, this study compares their differences from two aspects: business licensing authorities and key points of supervision. By comparison, although the classification and methods of third-party payment businesses are different between mainland China and Macao, they are all managed and licensed by a unified supervision department. Moreover, the key points of supervision in both places are similar, but unlike mainland China, which takes financial risk prevention as the principle and financial technology as the means to encourage innovation, Macao showed obvious deficiencies. In order to further deepen the connection between the financial markets of mainland China and Macao as well as boost financial technologies in Macao, this study aims to provide some suggestions and references for the development of cross-border payment systems.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122174321","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}
Due to the rapid increase of enterprise scale, the traditional financing methods can no longer meet the needs of enterprises. As a financing method with both equity and debt, the flexibility of convertible bonds is favored by enterprises. Especially in 2017, China's supervision on the financing method of private placement of shares became stricter, and some companies chose convertible bonds for financing. This paper takes the ownership structure as the starting point, takes the listed companies in Shanghai and Shenzhen as the research object, and uses the regression analysis method to test the relationship between convertible bond financing, ownership structure and enterprise performance. It is found that convertible bond financing will reduce the performance level of enterprises, and the ownership concentration strengthens the negative relationship.
{"title":"Research on the effect of issuing convertible bonds from the perspective of ownership structure -- Evidence from Listed Companies in Shanghai and Shenzhen","authors":"Yixue Zhao","doi":"10.26689/pbes.v5i3.3813","DOIUrl":"https://doi.org/10.26689/pbes.v5i3.3813","url":null,"abstract":"Due to the rapid increase of enterprise scale, the traditional financing methods can no longer meet the needs of enterprises. As a financing method with both equity and debt, the flexibility of convertible bonds is favored by enterprises. Especially in 2017, China's supervision on the financing method of private placement of shares became stricter, and some companies chose convertible bonds for financing. This paper takes the ownership structure as the starting point, takes the listed companies in Shanghai and Shenzhen as the research object, and uses the regression analysis method to test the relationship between convertible bond financing, ownership structure and enterprise performance. It is found that convertible bond financing will reduce the performance level of enterprises, and the ownership concentration strengthens the negative relationship.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123813591","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}
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