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Research on Big Data Audit Application in Commercial Banks 商业银行大数据审计应用研究
Pub Date : 2023-11-30 DOI: 10.22158/ibes.v5n4p123
Lu Hu
Along with the rapid progress of technology, such as the Internet, cloud computing, mobile communications, and a wide variety of applications, big data has deeply penetrated into all of our fields and become an important tool that not only changes the way we think, but also advances our business model. Along with increasingly complex operations and advances in Internet technology, internal auditing has become increasingly important. Using these new technologies, we are able to analyze and apply a large amount of data in depth to accurately recognize and evaluate various types of potential business risks, and we are able to give our clients the best auditing solutions based on the conclusions of these studies and analyses, thus helping them to enter a new market.
伴随着互联网、云计算、移动通信等技术的突飞猛进和各种应用的广泛开展,大数据已经深入到我们的各个领域,成为一种重要的工具,不仅改变了我们的思维方式,也推进了我们的商业模式。伴随着日益复杂的业务和互联网技术的进步,内部审计也变得越来越重要。利用这些新技术,我们能够深入分析和应用大量数据,准确识别和评估各类潜在的商业风险,并根据这些研究和分析的结论为客户提供最佳的审计解决方案,从而帮助客户进入新的市场。
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引用次数: 0
Research on Credit Risk Contagion of Commercial Banks Based on Copula Model 基于 Copula 模型的商业银行信用风险传染研究
Pub Date : 2023-11-29 DOI: 10.22158/ibes.v5n4p108
Guangyao Li
Research on the credit risk contagion effect of commercial banks is a key issue in credit risk management of commercial banks. This paper constructs a measurement framework for the credit risk contagion effect of commercial banks based on the Copula function theory. On the basis of selecting the appropriate Copula function and measuring specific parameters, taking Bank of China and Industrial and Commercial Bank of China as examples, the tail correlation coefficient was used to measure the credit risk contagion effect of the two banks, and relevant conclusions were drawn.
商业银行信用风险传染效应研究是商业银行信用风险管理的关键问题。本文基于Copula函数理论,构建了商业银行信用风险传染效应的度量框架。在选择合适的Copula函数和测算具体参数的基础上,以中国银行和中国工商银行为例,利用尾相关系数测算两家银行的信用风险传染效应,并得出相关结论。
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引用次数: 0
The Impact of Government Subsidies on Enterprise Innovation Ability 政府补贴对企业创新能力的影响
Pub Date : 2023-10-11 DOI: 10.22158/ibes.v5n4p84
Qunwen Huang
With the global environmental pollution problem increasingly serious, green development has become a general trend. Under this kind of background, new energy vehicles, as an important tool to promote sustainable transportation and facilitate the transformation of the energy structure, have become an important development direction of the global automobile industry. In the initial stage of development, new energy vehicle enterprises are unable to open the consumer market due to their high research and development cost and limited technology. However, since 2009, China’s central finance has given subsidies and support for the production to the promotion and application of new energy vehicles. This paper analyzes the positive and negative effects of Chinese government subsidies on the innovation ability of new energy vehicle enterprises, and thus I put forward relevant suggestions.
随着全球环境污染问题日益严重,绿色发展已成为大势所趋。在此背景下,新能源汽车作为推动可持续交通、促进能源结构转型的重要工具,已成为全球汽车产业的重要发展方向。在发展初期,新能源汽车企业由于研发成本高、技术水平有限,无法打开消费市场。然而,自 2009 年以来,我国中央财政对新能源汽车的推广应用给予了生产补贴和支持。本文分析了中国政府补贴对新能源汽车企业创新能力的积极和消极影响,并由此提出了相关建议。
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引用次数: 0
A Study on the Business Model Optimization Strategy of Knowledge Payment Platform: The Example of Zhihu 知识付费平台商业模式优化策略研究——以知乎为例
Pub Date : 2023-08-25 DOI: 10.22158/ibes.v5n3p198
Ming-Chen Wei
The rapid development of the Internet has contributed to the continued advancement of the knowledge payment industry. Currently, knowledge payment platforms, as the core force of the knowledge payment market, guide the continuous changes in the direction of content production, enterprise operation and consumer demand in the knowledge payment industry. However, research on knowledge payment platforms in academia is still in its infancy, and in particular, there is a paucity of research that systematically examines the characteristics of successful knowledge payment platforms and strategies to address the problems of business models from the perspective of business models as a whole. Therefore, a systematic and thorough understanding of the essence and richness of the business models of knowledge payment platforms is crucial to an in-depth understanding and grasp of the development rules of the knowledge payment industry.This article focuses on the business models of Internet knowledge payment platforms and their optimisation strategies. Take Zhihu as an example using a case study approach and the perspective of value networks, this paper constructs a business model based on value networks and conducts specific research and analysis on the eight elements of the business model to explore the essence of the business model of knowledge payment platforms and its optimisation strategies under the collaborative competition model, which is equally important in the Internet era. Evidence from this case study finds that value network is the main form of operation of the business model of platform-based enterprises, and the platform achieves the business closure of value acquisition and value maintenance through the engine driven by value proposition and value co-creation.The study reveals that competition and cooperation are equally important business concepts and the whole process of cross-enterprise value co-creation in the Internet era, which complements the research perspective of business model optimization strategy research focusing on competition and provides certain reference significance for the business model optimization of platform-based enterprises.The contribution of this paper is to provide a new perspective for the study of business model optimization strategies. This article is sorting out business model optimization strategies. On the basis of relevant literature, the original theoretical research perspective of enterprise management focusing on competition rather than cooperation is supplemented,From the perspective of “value network”, combined with the theoretical basis of Yuanlei’s business model, a business model based on value network is proposed Model. On this basis, take the knowledge payment industry as the exploration field, and take the typical knowledge payment platform Zhihu platform. In order to study the case, by revealing the key factors for the success of the business model of Zhihu platform, verify the new business model t
互联网的快速发展促进了知识付费行业的不断发展。目前,知识付费平台作为知识付费市场的核心力量,引领着知识付费行业内容生产方向、企业运营方向和消费者需求方向的不断变化。然而,学术界对知识付费平台的研究还处于起步阶段,尤其缺乏从商业模式整体角度系统考察成功知识付费平台的特征和解决商业模式问题的策略的研究。因此,系统深入地了解知识付费平台商业模式的本质和丰富性,对于深入了解和把握知识付费行业的发展规律至关重要。本文主要研究互联网知识付费平台的商业模式及其优化策略。本文以知乎为例,运用案例研究法和价值网络的视角,构建了基于价值网络的商业模式,并对商业模式的八个要素进行了具体的研究和分析,探索在互联网时代同样重要的协同竞争模式下知识付费平台商业模式的本质及其优化策略。本案例研究的证据表明,价值网络是平台型企业商业模式的主要运作形式,平台通过价值主张和价值共创驱动的引擎实现价值获取和价值维护的业务闭合。研究发现,竞争与合作是互联网时代同等重要的商业理念,是跨企业价值共同创造的全过程,对以竞争为中心的商业模式优化策略研究的研究视角进行了补充,对平台型企业的商业模式优化具有一定的借鉴意义。本文的贡献在于为商业模式优化策略的研究提供了一个新的视角。本文是对商业模式优化策略的梳理。在相关文献的基础上,补充原有的企业管理注重竞争而非合作的理论研究视角,从“价值网络”的角度出发,结合袁磊商业模式的理论基础,提出基于价值网络的商业模式模型。在此基础上,以知识付费行业为探索领域,并以典型的知识付费平台知乎为平台。通过对案例的研究,揭示知乎平台商业模式成功的关键因素,验证新商业模式理论对企业实践的解释。通过研究发现,新商业模式的理论模型更能解释互联网知识。支付平台商业模式的本质是一个完整的价值共创闭环结构,这也揭示了互联网知识。
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引用次数: 0
Practice and Case Analysis of Enterprise Financial Accounting Transformation into Management Accounting 企业财务会计向管理会计转型的实践与案例分析
Pub Date : 2023-08-24 DOI: 10.22158/ibes.v5n3p189
Congcong Ma
This paper will provide a comprehensive analysis of the practice of transforming corporate financial accounting into management accounting. Firstly, we will introduce the basic concepts and objectives of financial accounting and management accounting, and discuss why companies need to transition from traditional financial accounting to management accounting. Next, we will delve into the key focus areas for companies during the implementation of management accounting. As market competition intensifies, traditional financial accounting is no longer sufficient to meet the decision support and strategic planning needs of corporate management. More and more companies are shifting towards management accounting; however, they often face a series of challenges in implementing it. Despite these challenges, the transformation to management accounting also brings many opportunities for companies. In the digital age, combining advanced technologies such as artificial intelligence and big data analytics with management accounting can bring new competitive advantages to businesses. The transformation of corporate financial accounting into management accounting is an undeniable trend that cannot be overlooked.
本文将对企业财务会计向管理会计转变的实践进行全面分析。首先,我们将介绍财务会计和管理会计的基本概念和目标,并讨论为什么公司需要从传统的财务会计过渡到管理会计。接下来,我们将深入探讨公司在实施管理会计过程中的重点领域。随着市场竞争的加剧,传统的财务会计已经不能满足企业管理决策支持和战略规划的需要。越来越多的公司开始转向管理会计;然而,他们在实施过程中往往面临一系列挑战。尽管存在这些挑战,但向管理会计的转型也为企业带来了许多机遇。在数字时代,将人工智能、大数据分析等先进技术与管理会计相结合,可以为企业带来新的竞争优势。企业财务会计向管理会计转变是不可忽视的趋势。
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引用次数: 0
Research on the Applicability of Value Investment in China’s A-Share Market 价值投资在中国a股市场的适用性研究
Pub Date : 2023-08-22 DOI: 10.22158/ibes.v5n3p175
Luo Dan
Value investment has been widely respected and applied in the capital market of developed countries, and its effectiveness has also been verified in a large number of practices. However, since it was introduced to China in 1990s, the concept of value investment has been buried for a long time due to the lack of supervision and the backwardness of investment concepts. With the improvement of the market environment, the progress of supervision system and the update of investors’ ideas in recent years, does China’s A-share market have the conditions for value investment? This paper will discuss this problem theoretically and empirically. Firstly, this paper combs the development of value investment theory and expounds the views and propositions of value investment. Secondly, under the guidance of value investment theory, this paper selects the data of CASMR database 2018-2021. In the first stage, five sectors are selected as the low growth and high growth track of value investment by using multi-factor model. In the second stage, using EVA analysis, five leading stocks in each industry are selected for empirical test, combined with the fundamental analysis in each stage. The results show that the average annual rate of return of the top enterprises is over 50% and the average annual rate of return is over 30% in the high-growth industries screened out under the concept of value investment; This paper verifies that value investment is not only suitable for China A-share market, but also an excellent investment idea with low risk and high return, and puts forward some relevant investment suggestions.
价值投资在发达国家资本市场得到了广泛的推崇和应用,其有效性也在大量实践中得到了验证。然而,自20世纪90年代引入中国以来,由于缺乏监管和投资观念的落后,价值投资的概念长期被埋没。随着近年来市场环境的改善、监管制度的进步以及投资者观念的更新,中国a股市场是否具备价值投资的条件?本文将从理论和实证两方面对这一问题进行探讨。本文首先梳理了价值投资理论的发展,阐述了价值投资的观点和主张。其次,在价值投资理论的指导下,本文选取CASMR数据库2018-2021年的数据。在第一阶段,利用多因素模型选择五个行业作为价值投资的低增长和高增长轨道。第二阶段采用EVA分析方法,选取各行业的5只龙头股进行实证检验,并结合各阶段的基本面分析。结果表明:在价值投资理念下筛选出来的高成长行业中,顶级企业的平均年收益率在50%以上,高成长行业的平均年收益率在30%以上;本文验证了价值投资不仅适合中国a股市场,而且是一种低风险、高回报的优秀投资理念,并提出了相关的投资建议。
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引用次数: 0
Research on the Motivation and Effect of Share Repurchase in Antarctic E-Commerce 南极电子商务股份回购的动因与效果研究
Pub Date : 2023-08-18 DOI: 10.22158/ibes.v5n3p153
Qiu Li
As one of the means of capital operation, share repurchase first appeared in the western capitalist market and developed and started late in China’s market. In recent years, especially after the revision of the “Company Law” in 2018, more and more listed companies have begun to accept and approve this behavior with the increasing attention paid to share repurchase in our country. In order to ensure the steady development of the company and enhance the company’s status, share repurchase behavior has become the norm when the market is in the doldrums and the stock price is considered to be undervalued. Focusing on the two share buybacks launched by Antarctic e-commerce in 2021, this paper analyzes the motivation and impact of the share buybacks.
股份回购作为一种资本运作手段,最早出现在西方资本主义市场,在中国市场发展起步较晚。近年来,特别是2018年《公司法》修订后,随着我国对股份回购的日益重视,越来越多的上市公司开始接受和认可这一行为。为了保证公司的稳定发展,提升公司的地位,在市场低迷、股价被低估的情况下,股票回购行为已经成为一种常态。本文以南极电商在2021年发起的两次股票回购为研究对象,分析了股票回购的动机和影响。
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引用次数: 0
Studying JD’s Value Creation-Based Business Model 京东基于价值创造的商业模式研究
Pub Date : 2023-08-18 DOI: 10.22158/ibes.v5n3p166
Zihan Li
People’s spending patterns are changing due to the economy’s quick expansion, and one such change is the advent of e-commerce, which has drawn a lot of investors. This article uses JD as an example to study the fundamental elements of its business model and assess and evaluate it from the standpoint of value creation.
由于经济的快速扩张,人们的消费模式正在发生变化,其中一个变化就是电子商务的出现,它吸引了很多投资者。本文以京东为例,研究其商业模式的基本要素,并从价值创造的角度对其进行评估和评价。
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引用次数: 0
An Analysis of the Causes and Effects of the Out-of-Control Merger and Acquisition of Subsidiaries—A Case Study of the Great Wall of Culture Company 子公司失控并购的原因与影响分析——以文化长城公司为例
Pub Date : 2023-08-18 DOI: 10.22158/ibes.v5n3p139
Yuqing Cai
The phenomenon of out-of-control of subsidiaries after mergers and acquisitions is becoming more and more prominent. Effective control of subsidiaries is the most important issue that needs to be paid attention to. How to reasonably and effectively control subsidiaries has become the focus of theoretical and practical research. Taking the acquisition of Jade Education by Great Wall of Culture as an example, this paper analyzes the causes of losing control after the acquisition and analyzes the impact of losing control subsidiaries on the enterprise by means of event research and financial index analysis. The study found that the main reasons for the out-of-control of subsidiaries are unreasonable performance commitment, excessive decentralization caused by cross-border mergers and acquisitions, and out-of-control caused by blind mergers and acquisitions. Moreover, the out-of-control subsidiaries are no longer included in the scope of consolidated statements, which has a significant impact on the operating conditions of enterprises. In order to prevent the subsidiaries from losing control, it is suggested to carefully select the target for merger and acquisition, conduct due diligence on the target enterprise before merger and acquisition, reasonably delegate decision-making power and enrich and improve the performance commitment agreement.
子公司并购后失控的现象越来越突出。子公司的有效控制是最需要关注的问题。如何合理有效地控制子公司已成为理论和实践研究的焦点。本文以文化长城收购翡翠教育为例,通过事件研究法和财务指标分析法,分析了收购后失去控制权的原因,分析了失去控制权的子公司对企业的影响。研究发现,造成子公司失控的主要原因是业绩承诺不合理、跨国并购导致的过度分权、盲目并购导致的失控。此外,失控子公司不再被纳入合并报表的范围,这对企业的经营状况产生了重大影响。为防止子公司失去控制权,建议谨慎选择并购目标,并购前对目标企业进行尽职调查,合理下放决策权,丰富和完善绩效承诺协议。
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引用次数: 0
Research on Issues Related to Performance Appraisal of Enterprise Human Resource Management 企业人力资源管理绩效考核相关问题研究
Pub Date : 2023-08-11 DOI: 10.22158/ibes.v5n3p129
Zhong-guang Li
In recent years, the importance of human resource management in enterprises has been gradually highlighted, and human resource management performance appraisal, as one of the key indicators for evaluating the effectiveness of human resource management in enterprises, it has attracted much attention. By comprehensively analyzing the existing research results, this dissertation discusses the relevant problems in enterprise human resource management performance appraisal, including the unclearness of goal setting, the difficulty of selecting appraisal indexes, the incompleteness of assessment methods, and the lack of employee participation. It further analyzes the impact of these problems on the results of enterprise performance appraisal and proposes corresponding improvement measures, it aims to provide reference for enterprises to enhance the effectiveness of human resource management performance appraisal.
近年来,人力资源管理在企业中的重要性逐渐凸显,人力资源管理绩效考核作为评价企业人力资源管理有效性的关键指标之一,备受关注。本文在综合分析已有研究成果的基础上,探讨了企业人力资源管理绩效考核存在的目标设定不明确、考核指标选择困难、考核方法不完善、员工参与度不足等相关问题。进一步分析这些问题对企业绩效考核结果的影响,并提出相应的改进措施,旨在为企业提高人力资源管理绩效考核的有效性提供参考。
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引用次数: 0
期刊
International Business & Economics Studies
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