浅析新形势下财务管理对石油化工产业的作用

石油化工产业相较于其他的行业具有较大的发展规模,并且具有很强的经济实力。在开展日常管理工作中,相关事务较为繁杂,尤其是企业管理层具有较为复杂的结构,经营的主要业务为国家原油及与化工有关的产品,因此,其经营活动有着较高的风险。在这样的情况下,石油化工企业为了自身的可持续发展,应该确保财务管理工作与自身发展趋势相符合。     

大数据背景下企业财务管理面临的挑战与变革

随着社会经济的快速发展,市场经济体制在不断地完善,科学技术水平也在不断地上升,这时我国进入了大数据时代。传统的财务管理模式已经无法再适应时代的发展变化,所以企业应该及时转变自身的财务管理模式,更新管理理念。论文针对大数据背景下企业财务管理面临的挑战和变革进行分析,介绍财务部门的主要作用和发展现状,并提出提高财务管理水平的具体方法和策略,希望能够为企业的发展起到一些参考作用。     

企业财务管理中的业财融合问题分析

近年来,随着我国各领域的快速发展,企业的数量持续增多,各企业扩大了发展规模,承受着巨大的竞争压力。通过业财融合问题的分析,发现企业财务管理对企业的经济发展有直接的影响性。对此,需要提高重视度,优化管理理念,创新管理模式,及时地发现业财融合所存在的问题,采取科学合理的措施进行有效解决,确保企业财务管理工作的稳定发展。     

乡镇政府财务管理的常见问题及完善策略

乡镇政府是我国的基层单位,其开展的工作与我国广大群众的生活息息相关,与人民的利益也是紧密相连的。因此,乡镇政府财务管理工作极其重要,甚至影响着集体的进步与发展。但现实生活中,乡镇政府财务管理存在着很多问题,这些都需要引起我们的重视。论文详细列举乡镇政府财务管理存在的问题,并且就这些问题提出一些相应的、科学的解决方法与措施。     

企业金融会计的风险防范及控制策略

市场经济体制下,各类型企业业务开展、管理活动开展都会受到行业环境与市场环境的影响。企业在经营发展中需要与“金融”产生很多交集,这也导致企业需要面临一定程度的金融风险威胁。为此,企业需要在金融会计的风险防范及控制上进行更多努力。通过分析可以发现,大多数企业金融会计的风险防范及控制状况并不理想。论文对具体风险防范及控制中存在的不足进行分析,并就如何更好地进行金融会计风险防范及控制提出合理建议。     

高校中级财务会计课程教学改革探讨

中级财务会计是会计学专业的一门主干课程,起着承上启下的重要作用,但在教学过程中还存在许多问题,如重理论轻实践、考核体系单一、教学环节缺乏思政元素等。论文针对这些问题,尝试提出改革教学方式、深化校企合作、多元化考核、强化会计人员职业操守等建议,旨在进一步提升教学质量,突出学生的主人翁地位。     

A test for inflation persistence in Nigeria using fractional integration & fractional cointegration techniques

This study seeks to test for inflation persistence in Nigeria using the recently developed fractional cointegration VAR model by Johansen and Nielsen (2012) and complemented with univariate fractional integration techniques. The empirical results suggest evidence of high inflation persistence in Nigeria albeit with a lower trend after the global financial crisis. Also, the major classes of inflation – headline, core and food inflation rates, share long run properties regardless of the sample used. This suggests that any policy action directed at a particular class of inflation will have a spill-over effect on the other classes given the strong association among them. The ability to also exploit the fractional cointegration in a multivariate set-up when modeling inflation is a major contribution of this study and ignoring same may lead to wrong conclusions. However, the results are sensitive to the choice of data frequency.     

The rationality of irrationality in times of financial crises

Whilst there are many models discussing the mechanics of financial crises, the notion of predation seems to be insufficiently taken into consideration as one of the explanatory behavioral factors, although it would enrich the understanding of dysfunctional financial markets. This paper provides a stylized model for disruptive and toxic economic behaviors in the context of predatory markets like the subprime crisis of 2007–2009. In this context, we investigate why consumers and sellers buy products they know to be toxic. Conventional economic models contain classical tenets that assume that consumers are rational and search for utility maximization; however, these models cannot straightforwardly explain the behaviors consumers and sellers adopted during times of financial crises, known as “exuberantly irrational”. Hence, we use and expand on a predator-prey perspective that endeavors to capture such behaviors more effectively while showing that four market variables must be considered together over time – consumers, suppliers, toxic products and regulations. Our analysis shows that during the GFC, consumers and lenders as well as regulators embraced whole-heartedly, and contrary to common economic sense, the development and marketing of toxic products. Their behaviors were actually quite rational in the context of a poisoned market. Such observation could assist in drafting regulations.     

TFP growth in Chinese cities: The role of factor-intensity and industrial agglomeration

This article estimates agglomeration effects via calculating EG (Elilsion & Glaeser) and TFP growth (Total Factor Production) by considering the undesired output of the industrial enterprise database and the entropy weight method. Using panel data of 207 county-level cities in China and 28 two-digit manufacturing industries from 2003 to 2013 based on SIC codes, this paper analyzes the relationship between agglomeration and TFP growth through the smooth transition model under different regions and factor-intensity. The results are as follows. (1) A negative relationship appears in manufacturing productivity. The agglomeration effect changes to the crowded effect. Environmental pollution is also generated by transportation and inadequate pollution treatment technology. (2) The excessive agglomeration phenomenon of developed areas (eastern region) is less than the less developed areas (central and western regions). (3) Resource-intensity industries present two thresholds that indicate complex regional features. For various intensive industries in different regions, the relationship between GML and agglomeration is different. High agglomeration does not always promote TFP growth. (4) At different levels of urban industrial agglomeration, the influences of efficiency change and technical change on GML are different. Overall, moderate agglomeration in all regions helps promote economic development.     

Culture,financial crisis and the demand for property,accident and health insurance in the OECD countries

Culture has been known to play an important role in explaining differences in consumption behaviour across countries. Yet, we know very little how it affects spending on non-life insurance products. This paper attempts to shed some light on how cultural characteristics impact the demand for property, accident and health insurance, focusing on the OECD countries in the period 2000–2017. We find, via the system generalized method of moment estimations, that cultural characteristics such as individualism, long-term orientation, masculinity and uncertainty avoidance were the drivers of the expenditure on property insurance, whereas long-term orientation, uncertainty avoidance and hypometropia explained accident and health insurance spending across the OECD countries. In the presence of the global financial crisis, cultural effects on property insurance spending turned out to be relatively minor, with the exception of individualism. These findings provide valuable information for non-life insurance companies, consumers and policy makers in the OECD countries.