The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the tradition...The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.展开更多
Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In ...Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.展开更多
This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific jour...This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.展开更多
Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accountin...Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.展开更多
In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivatin...In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.展开更多
Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial green...Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.展开更多
The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map cons...The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map construction.Through the way of extracting the accounting entities and their connections in the pattern layer,the data layer is provided for the fine-tuning and optimization of the large model.Studies found that,through the reasonable application of language model,knowledge can be realized in massive financial data neural five effective extracted tuples,and complete accounting knowledge map construction.展开更多
This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education.Using the Management Accounting course as an example,this research examines how AI t...This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education.Using the Management Accounting course as an example,this research examines how AI technologies are influencing the nature of student assessments,particularly in terms of their effectiveness and accuracy.The study also investigates how DeepSeek serves as both an educational aid and a potential threat to traditional accounting assessment methods.By analyzing multiple choice questions(MCQs)from 22'-23',the second semester's final exam performance for the Management Accounting course,the research evaluates the Al's ability to solve numerical and narrative-based questions correctly,comparing its performance against traditional student responses.Findings suggest that while AI can achieve high performance on simpler tasks,it struggles with complex accounting concepts that require critical thinking and deeper understanding.Furthermore,the paper discusses the implications of these findings for both lecturers and students,highlighting the need for a balance between technological innovation and traditional academic integrity.Ultimately,it calls for a re-evaluation of assessment frameworks to incorporate AI as a tool for learning enhancement while safeguarding against misuse in academic environments.展开更多
Full cost accounting,as a comprehensive cost measurement method,integrates direct and indirect costs to reallocate costs across departments.Performance evaluation serves as a method to assess a hospital’s overall per...Full cost accounting,as a comprehensive cost measurement method,integrates direct and indirect costs to reallocate costs across departments.Performance evaluation serves as a method to assess a hospital’s overall performance and management capabilities.Both full cost accounting and performance evaluation are critical tools in the financial management of public hospitals,playing pivotal roles in accounting practices.The concepts of full cost accounting and performance evaluation were investigated in this study,and the existing challenges and the theoretical basis for their integration were analyzed.An integrated model was constructed,and its application cases and effectiveness in the financial management of public hospitals were discussed.Finally,measures to integrate full cost accounting and performance evaluation were proposed,including improving full cost accounting mechanisms,standardizing accounting practices,optimizing cost allocation methods,establishing a unified management platform,and fostering collaboration among stakeholders.This study provides new insights to enhance the quality and efficiency of financial management in public hospitals,laying a foundation for their sustainable development.展开更多
With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterpri...With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.展开更多
The research on the conversion efficiency of"Green Mountains into Clear Water"(Green)and"Gold and silver Mountains"(Gold)is of great significance to promote the coordination between natural resourc...The research on the conversion efficiency of"Green Mountains into Clear Water"(Green)and"Gold and silver Mountains"(Gold)is of great significance to promote the coordination between natural resource conservation in national park and the local economic and social development.This paper pays attention to the linking role of ecosystem services in different stages of the conversion process between the Green and Gold.Based on the twostage division,this paper constructs the accounting framework for conversion efficiency of Green and Gold.That is,the comprehensive conversion efficiency of Green and Gold is decomposed into the I-stage efficiency of ecological inputs conversion to Green and the II-stage efficiency of ecosystem services conversion to economic output.Furthermore,the Qilian Mountain National Park in China and its surrounding area Zhangye City,is taken as an example.Using a two-stage non-oriented super-efficiency network EBM model and panel data from 2007 to 2018 to empirically analysis the dynamic evolution characteristics of the conversion efficiency of Green and Gold.Based on this,the heterogeneity improvement strategy is proposed.The results show that:(1)the comprehensive efficiency of the Two Mountains conversion in Zhangye City decreased first and then increased.The highest was 1.715 in 2007;the lowest was 1.367 in 2012;since 2012,the development has gradually improved.The main reason for the decrease in the comprehensive efficiency from 2007 to 2012 is the lower conversion efficiency in IIstage.(2)Spatial difference analysis shows that the areas with low the comprehensive efficiency were concentrated in Sunan,Minle,and Shandan Counties along the Qilian Mountains.The comprehensive efficiency was 0.406,0.489 and 0.482 respectively.The key to improving the comprehensive efficiency of Sunan County and Minle County is II-stage,while the focus of improving Shandan County is I-stage.(3)Redundancy analysis found that the main factor affecting the comprehensive efficiency of the Two Mountains conversion is insufficient output.In the future,we should focus on expanding effective pathways for the Two Mountains conversion and innovating institutional mechanisms for realizing ecological value.展开更多
With the rapid development of artificial intelligence technology,artificial intelligence tools represented by DeepSeek are increasingly applied in the accounting field,which has brought significant impacts on the acco...With the rapid development of artificial intelligence technology,artificial intelligence tools represented by DeepSeek are increasingly applied in the accounting field,which has brought significant impacts on the accounting industry and profound influences on the cultivation of accounting talents in colleges and universities.This paper analyzes the transformations in the accounting field in the era of digital intelligence,explores the requirements for accounting talent cultivation in colleges and universities under the background of digital intelligence,and proposes strategies for the digital intelligence transformation of accounting education.展开更多
With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of...With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.展开更多
In today’s rapidly evolving business environment,enterprises face unprecedented competitive pressures and complexities,necessitating efficient and precise strategic decision-making capabilities.Management accounting,...In today’s rapidly evolving business environment,enterprises face unprecedented competitive pressures and complexities,necessitating efficient and precise strategic decision-making capabilities.Management accounting,as the core of internal corporate management,plays a critical role in optimizing resource allocation,long-term planning,and formulating market competition strategies.This paper explores the application of Artificial Intelligence(AI)in management accounting,aiming to analyze the current state of AI in management accounting,examine its role in supporting external strategic decisions,and develop an AI-driven strategic forecasting and analysis model.The findings indicate that AI technology,through its advanced data processing and analytical capabilities,significantly enhances the efficiency and accuracy of management accounting,optimizes internal resource allocation,and strengthens enterprises’market competitiveness.展开更多
Against the backdrop of the digital era,profound changes have taken place in the education industry.The development of information technology has affected the teaching of financial accounting majors in colleges and un...Against the backdrop of the digital era,profound changes have taken place in the education industry.The development of information technology has affected the teaching of financial accounting majors in colleges and universities.The traditional teaching mode can hardly meet the needs of talent cultivation.Therefore,in the comprehensive practical training course of financial accounting,it is necessary to attach importance to the implementation of blended teaching,effectively innovate the teaching mode,and improve the effectiveness of talent cultivation.From the perspective of the comprehensive practical training course of financial accounting in colleges and universities,this paper analyzes the application value of blended teaching and puts forward specific teaching practice strategies,aiming to enhance the educational effect of the course and provide reference for the subsequent reform of professional courses.展开更多
The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+acc...The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.展开更多
The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry.Management accounting and financial accounting,as integral components of enterprise ...The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry.Management accounting and financial accounting,as integral components of enterprise management,play indispensable roles in the development of construction companies.While both disciplines possess distinct characteristics,the evolving business landscape necessitates a more integrated approach.By combining the strengths and values of both,construction companies can gain valuable insights and make informed decisions.This paper delves into the concepts of management accounting and financial accounting,explores the feasibility of their integration within construction companies,and provides recommendations for implementation to foster sustainable development.The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.展开更多
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ...Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.展开更多
Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to...Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.展开更多
文摘The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.
文摘Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.
文摘This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.
文摘Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.
文摘In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.
基金supported by the National Key R&D Program of China(No.2023YFC3707201)the National Natural Science Foundation of China(No.52320105003)+1 种基金the Informatization Plan of Chinese Academy of Sciences(No.CAS-WX2023PY-0103)the Fundamental Research Funds for the Central Universities(No.E3ET1803).
文摘Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.
文摘The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map construction.Through the way of extracting the accounting entities and their connections in the pattern layer,the data layer is provided for the fine-tuning and optimization of the large model.Studies found that,through the reasonable application of language model,knowledge can be realized in massive financial data neural five effective extracted tuples,and complete accounting knowledge map construction.
文摘This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education.Using the Management Accounting course as an example,this research examines how AI technologies are influencing the nature of student assessments,particularly in terms of their effectiveness and accuracy.The study also investigates how DeepSeek serves as both an educational aid and a potential threat to traditional accounting assessment methods.By analyzing multiple choice questions(MCQs)from 22'-23',the second semester's final exam performance for the Management Accounting course,the research evaluates the Al's ability to solve numerical and narrative-based questions correctly,comparing its performance against traditional student responses.Findings suggest that while AI can achieve high performance on simpler tasks,it struggles with complex accounting concepts that require critical thinking and deeper understanding.Furthermore,the paper discusses the implications of these findings for both lecturers and students,highlighting the need for a balance between technological innovation and traditional academic integrity.Ultimately,it calls for a re-evaluation of assessment frameworks to incorporate AI as a tool for learning enhancement while safeguarding against misuse in academic environments.
文摘Full cost accounting,as a comprehensive cost measurement method,integrates direct and indirect costs to reallocate costs across departments.Performance evaluation serves as a method to assess a hospital’s overall performance and management capabilities.Both full cost accounting and performance evaluation are critical tools in the financial management of public hospitals,playing pivotal roles in accounting practices.The concepts of full cost accounting and performance evaluation were investigated in this study,and the existing challenges and the theoretical basis for their integration were analyzed.An integrated model was constructed,and its application cases and effectiveness in the financial management of public hospitals were discussed.Finally,measures to integrate full cost accounting and performance evaluation were proposed,including improving full cost accounting mechanisms,standardizing accounting practices,optimizing cost allocation methods,establishing a unified management platform,and fostering collaboration among stakeholders.This study provides new insights to enhance the quality and efficiency of financial management in public hospitals,laying a foundation for their sustainable development.
文摘With the progress of information technology,the digital transformation of enterprises has developed into a key strategy to improve competitiveness.This paper studies the influence of digital transformation of enterprises on the quality of accounting information and its countermeasures,discusses how digital transformation reshapes the ability of accounting information processing,transparency,sharing,and decision support,and analyzes the challenges in technology,management,and data security during this period.Through in-depth analysis,this paper puts forward a series of targeted countermeasures,including strengthening technology and system construction,optimizing management and processes,strengthening data security and privacy protection,and promoting the improvement of laws and standards,hoping to provide practical guidance for improving the quality of accounting information in the digital transformation of enterprises.
基金funded by National Natural Science Foundation of China(Grant No.:42461046)the Postdoctoral Science Foundation of China(Grant No.:2020M673641XB).
文摘The research on the conversion efficiency of"Green Mountains into Clear Water"(Green)and"Gold and silver Mountains"(Gold)is of great significance to promote the coordination between natural resource conservation in national park and the local economic and social development.This paper pays attention to the linking role of ecosystem services in different stages of the conversion process between the Green and Gold.Based on the twostage division,this paper constructs the accounting framework for conversion efficiency of Green and Gold.That is,the comprehensive conversion efficiency of Green and Gold is decomposed into the I-stage efficiency of ecological inputs conversion to Green and the II-stage efficiency of ecosystem services conversion to economic output.Furthermore,the Qilian Mountain National Park in China and its surrounding area Zhangye City,is taken as an example.Using a two-stage non-oriented super-efficiency network EBM model and panel data from 2007 to 2018 to empirically analysis the dynamic evolution characteristics of the conversion efficiency of Green and Gold.Based on this,the heterogeneity improvement strategy is proposed.The results show that:(1)the comprehensive efficiency of the Two Mountains conversion in Zhangye City decreased first and then increased.The highest was 1.715 in 2007;the lowest was 1.367 in 2012;since 2012,the development has gradually improved.The main reason for the decrease in the comprehensive efficiency from 2007 to 2012 is the lower conversion efficiency in IIstage.(2)Spatial difference analysis shows that the areas with low the comprehensive efficiency were concentrated in Sunan,Minle,and Shandan Counties along the Qilian Mountains.The comprehensive efficiency was 0.406,0.489 and 0.482 respectively.The key to improving the comprehensive efficiency of Sunan County and Minle County is II-stage,while the focus of improving Shandan County is I-stage.(3)Redundancy analysis found that the main factor affecting the comprehensive efficiency of the Two Mountains conversion is insufficient output.In the future,we should focus on expanding effective pathways for the Two Mountains conversion and innovating institutional mechanisms for realizing ecological value.
基金Construction of Core Courses in Management Accounting(13002224/4118)at North China Electric Power UniversitySchool-Level Teaching Reform Project of North China Electric Power University:Ideological and Political Teaching Reform and Practice of Management Accounting Course under the Background of New Liberal Arts Construction(13062303/1106)。
文摘With the rapid development of artificial intelligence technology,artificial intelligence tools represented by DeepSeek are increasingly applied in the accounting field,which has brought significant impacts on the accounting industry and profound influences on the cultivation of accounting talents in colleges and universities.This paper analyzes the transformations in the accounting field in the era of digital intelligence,explores the requirements for accounting talent cultivation in colleges and universities under the background of digital intelligence,and proposes strategies for the digital intelligence transformation of accounting education.
文摘With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.
文摘In today’s rapidly evolving business environment,enterprises face unprecedented competitive pressures and complexities,necessitating efficient and precise strategic decision-making capabilities.Management accounting,as the core of internal corporate management,plays a critical role in optimizing resource allocation,long-term planning,and formulating market competition strategies.This paper explores the application of Artificial Intelligence(AI)in management accounting,aiming to analyze the current state of AI in management accounting,examine its role in supporting external strategic decisions,and develop an AI-driven strategic forecasting and analysis model.The findings indicate that AI technology,through its advanced data processing and analytical capabilities,significantly enhances the efficiency and accuracy of management accounting,optimizes internal resource allocation,and strengthens enterprises’market competitiveness.
文摘Against the backdrop of the digital era,profound changes have taken place in the education industry.The development of information technology has affected the teaching of financial accounting majors in colleges and universities.The traditional teaching mode can hardly meet the needs of talent cultivation.Therefore,in the comprehensive practical training course of financial accounting,it is necessary to attach importance to the implementation of blended teaching,effectively innovate the teaching mode,and improve the effectiveness of talent cultivation.From the perspective of the comprehensive practical training course of financial accounting in colleges and universities,this paper analyzes the application value of blended teaching and puts forward specific teaching practice strategies,aiming to enhance the educational effect of the course and provide reference for the subsequent reform of professional courses.
文摘The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.
文摘The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry.Management accounting and financial accounting,as integral components of enterprise management,play indispensable roles in the development of construction companies.While both disciplines possess distinct characteristics,the evolving business landscape necessitates a more integrated approach.By combining the strengths and values of both,construction companies can gain valuable insights and make informed decisions.This paper delves into the concepts of management accounting and financial accounting,explores the feasibility of their integration within construction companies,and provides recommendations for implementation to foster sustainable development.The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.
文摘Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.
文摘Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.
