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创新管理会计 助推业财融合--以徐工集团A公司“5+2”数字化预算管理实践为例 被引量:2
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作者 刘兴锋 沈亮亮 +1 位作者 缪银昌 刘一晨 《中国管理会计》 2021年第3期64-77,共14页
激烈的市场竞争以及高度不确定的外部环境要求企业必须创新管理,提高应变和控制能力从而打造核心竞争优势。“5+2”数字化预算管理坚持战略导向和价值引领,严格遵循“目标一活动一因素一项目一责任”的管理逻辑,聚焦核心业努活动和关键... 激烈的市场竞争以及高度不确定的外部环境要求企业必须创新管理,提高应变和控制能力从而打造核心竞争优势。“5+2”数字化预算管理坚持战略导向和价值引领,严格遵循“目标一活动一因素一项目一责任”的管理逻辑,聚焦核心业努活动和关键影响因素,突出全员、全过程、全价值链,纵向到底、横向到边,优化了资源配置效率,推动经营管理向数字化转型,加强了业财融合的深度和广度,提升了企业经营管理的效率和效益。 展开更多
关键词 战略导向 价值引领 资源配置 数字化转型 业财融合
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Intestinal epithelial cell NCoR deficiency ameliorates obesity and metabolic syndrome
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作者 Shaocong Hou Hengcai Yu +14 位作者 Caihong liu Andrew M.F.Johnson xingfeng liu Qian Jiang Qijin Zhao Lijuan Kong Yanjun Wan Xiaowei Xing Yibing Chen Jingwen Chen Qing Wu Peng Zhang Changtao Jiang Bing Cui Pingping Li 《Acta Pharmaceutica Sinica B》 SCIE CAS CSCD 2024年第12期5267-5285,共19页
Nuclear receptor corepressor(NCoR1)interacts with various nuclear receptors and regulates the anabolism and catabolism of lipids.An imbalance in lipid/energy homeostasis is also an important factor in obesity and meta... Nuclear receptor corepressor(NCoR1)interacts with various nuclear receptors and regulates the anabolism and catabolism of lipids.An imbalance in lipid/energy homeostasis is also an important factor in obesity and metabolic syndrome development.In this study,we found that the deletion of NCoR1 in intestinal epithelial cells(IECs)mainly activated the nuclear receptor PPARa and attenuated metabolic syndrome by stimulating thermogenesis.The increase in brown adipose tissue thermogenesis was mediated by gut-derived tricarboxylic acid cycle intermediate succinate,whose production was significantly enhanced by PPARa activation in the fed state.Additionally,NCoR1 deletion derepressed intestinal LXR,increased cholesterol excretion,and impaired duodenal lipid absorption by decreasing bile acid hydrophobicity,thereby reversing the possible negative effects of intestinal PPARa activation.Therefore,the simultaneous regulatory effect of intestinal NCoR1 on both lipid intake and energy expenditure strongly suggests that it is a promising target for developing metabolic syndrome treatment. 展开更多
关键词 Nuclear receptor co-repressor 1 Intestinal epithelium Metabolic syndrome PPAR alpha Liver X receptor THERMOGENESIS SUCCINATE CHOLESTEROL
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