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企业受到全球经济化的影响,受到国内外企业的竞争压力,严峻的经济环境,促使企业寻求创新变革。财务共享服务模式是一种新型的财务模式,越来越多的企业从国外引进并实施,虽然实施过程中存在一些问题,但相信在不断的探索实践后,必将让财务共享服务在企业中发挥巨大作用。 相似文献
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在数字经济蓬勃发展的背景下,平台经济应运而生并快速实现规模增长和跨领域扩张,在金融领域的扩张尤为明显,平台企业泛金融化态势加剧.本文研究了平台企业在成长期、存续期和成熟期利用自身和环境优势发展金融业务的实现逻辑和潜在危害,提出修订已有的市场竞争行为法律规制、完善竞争法实施细则,创新发展监管工具、建立综合监管体制,完善和开放平台企业信用数据库、构建社会信用黑名单制度等措施,促建平台经济企业金融活动良性发展. 相似文献
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目前,随着我国社会经济的不断发展,企业在发展过程中所面临的市场竞争压力一直呈现上升的趋势,对于相关的大型集团企业而言,要想在激励的市场竞争中获得更加长远的发展,就必须实现内部与外部之间的不断优化.在集团企业内部优化工作中,财务优化在其中占据着非常重要的地位,很多集团企业为了可以实现对高效财务机制的有效构建,逐渐实现了采取共享服务的有效应用,在对采取共享服务中心进行构建的过程中,还需要实现对传统采取的有效转变.本文主要针对大型集团的采取共享服务中心建设以及应用进行了深入的分析,希望能为相关人员提供合理的参考依据. 相似文献
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基于价值链理论,在资源界面、企业价值链、客户界面基础上构建了包括资源关系模式、企业运营模式、收益实现模式的整体商业模式结构体系,构造了商业模式结构方程。通过比较常规性商业模式设计和主动适应性商业模式设计过程,提出了商业模式设计的三维空间构造。依据商业模式整体结构体系,商业模式优化的路径主要有三条:整合资源关系,改进运营过程,创新收益实现。 相似文献
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财务共享服务中心是近年来逐步兴起的财务管理概念.通过将企业的经营活动事项归类梳理,总结财务处理的规范标准,进而将财务人员集合在一起,进行统一会计处理,实现经济活动事项统一处理和提高效率的目标.财务共享服务中心适合于金融业、服务业、销售业、产品连锁业、通讯服务业等行业的企业.伴随财务共享服务中心在企业集团的逐步应用,不同企业产生了不同的效果,这也在一个侧面说明了财务共享服务中心的优势与劣势.加强调研,搭建平台,分步实施,为企业实施财务共享服务平台提供了系统方法.本文在概述财务共享服务中心的基础上,对企业构建财务共享服务中体系的优势和劣势进行了系统陈述,进而提出了企业构建财务共享服务中心的主要做法. 相似文献
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商业模式创新能给公司带来一定时间内的竞争优势。但随着时间的改变,商业环境也在不断调整,公司必须不断地重新思考其商业模式。CFO利用数字挖掘参与商业模式创新,也必然是持续不断的过程。 相似文献
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We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data. 相似文献
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Jun Kawamoto 《Accounting, Business & Financial History》2001,11(3):331-348
The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests. 相似文献
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Stathis Chadjiconstantinidis Demetrios L. Antzoulakos 《Scandinavian actuarial journal》2013,2013(3):138-161
Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities. 相似文献
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Junichi Chiba 《Accounting, Business & Financial History》2001,11(3):311-330
After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan. 相似文献
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Ross E. Stewart 《Accounting, Business & Financial History》2001,11(2):193-223
This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material. 相似文献
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Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China. 相似文献
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We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze. 相似文献
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正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original 相似文献
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正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 相似文献
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How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u... 相似文献