临淄区对农村集体财务和资产实行目标管理

临淄区对农村集体财务和资产实行目标管理山东省淄博市临淄区把农村集体财务和资产纳入乡镇工作目标责任制考核范围，实行目标化管理，对农村集体财务和资产管理进行了新的尝试。一、对农村集体财务实行分类管理。根据每个村的经济状况和班子情况将全区４４２个村划分成三...     

农村集体资产管理问题研究

针对农村集体经济组织资产管理问题,对河北省保定市部分农村集体经济组织进行了有关的调查,了解农村集体经济组织资产管理现状,研究发现存在的问题,进而探索通过强化农村集体资产财务核算,健全资产管理制度,不断完善农村集体资产管理。     

浅谈资产管理与财务预算管理相结合

正对于淡水养殖企业而言,资产管理和预算管理均是企业公共支出链条上的重要部分,同时是企业财务管理体系健全高效的两个关键点,重视资产管理,优化整合资源,推进资产、财务和预算管理相结合,在淡水养殖企业深化预算体制改革、规范财务运行科学合理性、系统性等方面意义深远。一、淡水养殖企业资产管理与财务预算管理之间的联系资产管理和预算管理之间就像是生物界的共生关系一样,是相互促进,又相互制约的。首先,从企业预算管理的角度上看,预算是企业对资金运用的统     

财务集约化与价值链视角的煤炭企业资产管理

随着煤炭行业经济呈现缓慢发展的新常态及国家低碳能源政策的导向性加强,煤炭企业集中整合资产,发挥资产规模化效益,深入挖掘资产价值链各个环节的潜力,优化资产管理和配置,充分发挥集团资产价值创造能力,将对实现战略转型调整发挥关键性作用。针对现有煤炭企业资产管理存在的问题,本文对财务集约化和价值链思想的运用对于提升煤炭企业资产价值创造能力进行了研究,并提出了促进资产监管与财务监管深度融合、加强资产价值增值管理等多项资产管理工作的有效提升点,希望在提升煤炭企业资产价值创造方面发挥作用,同时也希望为农业系统和新疆生产建设兵团的采煤行业提供一些借鉴。     

浅议村级集体财务和资产管理

村级集体财务和资产管理一直是广大人民群众十分关心和关注的问题。村级集体资产管理的好坏,最终体现在村级财务管理的成效上。多年来,各地各级相关部门都在不断探索加强村级财务和资产管理的方式方法,取得了明显的效果,集体资产得到保值增值,集体财务公开透明,受到了群众的好评,切实维护了人民群众的切身利益。但由于村级财务和资产管理工作受乡(镇)领导者和村干部重视程度、人员、机构、管理制度等多方面因素影响,还有很多需要解决的问题。     

谈行政事业单位财务支出管理和资产管理

为贯彻落实《预算法》和厉行节约反对浪费相关要求,明确主体责任,规范财务行为,降低运行成本,提高资金使用效益,必须结合实际,加强行政事业单位财务管理工作。特别要规范行政事业财务支出管理和资产管理。     

解析管理用财务分析体系

从管理用财务分析体系与杜邦财务分析体系的区别入手,探讨了管理用财务分析体系的渊源;进一步分析了管理用财务分析体系的优点,揭示了财务报表与财务分析的互动关系、财务杠杆运用的界限与资产周转的真实效率,说明了管理用财务分析体系的实用性;总结了管理用财务分析体系的不足,并分析了原因。     

后疫情背景下财务数字化发展探析——兼议自然资源财务数字化管理

新冠肺炎疫情给世界经济发展和创新带来了巨大挑战,同时也对数字资产和财务数字化提出了新课题。财务数字化与智能化在提升财务管控价值方面发挥着重要作用。文章在对财务数字化现实需求、数字资产的企业核心价值、财务共享和财务数字化与数字资产的关系分析基础上,结合自然资源资产数字化和财务数字化管理的现实和需要,从树立正确理念、制定规划目标、明确规范标准、加强开发应用等方面提出相关的策略建议。     

金山区农村财务实行民主化管理的实践与思考

一、推进农村财务民主化管理的必要性 一是促进农村集体资产保值、增值,提高农民收入水平的需要。 目前,上海农村集体经济组织的财务管     

新时代加强国有企业财务资金管理的思考

中国特色社会主义新时代正值经济新常态和供给侧结构性改革时期,必须加强国有企业财务资金管理。要开展银行阳光评价,加强账户管理;保障企业财务资金需求,加大直接融资;强化财务资金运营管理,提高财务资金效益;支持实体经济发展,深化产融结合;盘活资产增强盈利,降杠杆稳负债;创新财务资金管理模式,加强集团管控;明确财务资金管理责任,加强队伍建设;完善财务资金内控制度,严堵管理漏洞;强化财务资金安全管理,防范财务资金风险;加强管控监督检查,落实责任追究。     

水产行业财务管理存在的问题及对策

改革开放以来,水产行业在解决社会就业、增加国家财政收入、发展高新技术、支援国家经济建设等各方面发挥着越来越重要的作用,已经成为拉动我国经济增长的一个不可或缺的因素。但是,我国水产行业仍存在许多缺陷和不足,人员素质低、配置存在漏洞,财务报表失真、财务监督机制不严格健全,成本意识淡化、成本管理弱化,财务人员责权不对。为此,应建立正确的财务管理理念、建立完善的财务管理制度,加强外在监督、规范会计报表审计工作,增强管理人员专业技能、提高管理人员修养素质,提高水产行业财务管理水平。     

浅谈地勘单位应收账款的管理

当前地勘单位应收账款净额逐年加大,影响了正常的经营活动,使财务费用和管理费用增加、经济效益降低、形成了潜在亏损。地勘单位应收账款产生的原因既有内部管理问题也有外部环境问题。加强地勘单位应收账款的管理,应从加强制度建设、事前控制、运用法律手段、合理执行会计制度等方面入手。     

Financial drivers of land use decisions: The case of smallholder woodlots in Amhara,Ethiopia

A household survey on the financial drivers of woodlot production was conducted in the Lake Tana watershed of Amhara State, Ethiopia. Analysis of smallholder Eucalyptus globulus Labill. production reveals that converting uneroded over eroded croplands leads to significantly higher financial returns. Returns were also significantly higher for rotation intervals closer to the optimal economic rotation and for higher planting densities. Most woodlots had positive financial returns. The presence of negative financial returns for some households demonstrates that positive ecological externalities, a lack of economies of scale and/or myopic behavior are potentially important factors in land use decision-making. Wood utilization decisions were shown to impact the potential financial returns of households. Smallholders’ activities demonstrate that eucalyptus is an imperfect substitute for agricultural production on surplus cropland. A third of respondents indicated they had intentionally chosen to convert uneroded croplands to achieve higher returns. Smallholders faced constraints in bargaining over price and access to markets. Future land use policies should address marketing constraints and unsustainable land use activities. Harvesting soil from natural forests and the conversion of productive surplus cropland to woodlot production both present long-term sustainability challenges. This study demonstrates the importance of considering economic and social incentives when creating land use policies for smallholder's woodlot production.     

The Contribution of Financial Management Training and Knowledge to Dairy Farm Financial Performance

Cooperative Extension and other institutions (e.g., technical colleges, on-line self study programs, university short courses, etc.) frequently stress the importance of financial management education for successful farming operations. The research reported in this paper attempts to quantify the contributions of such training to the financial performance of dairy farms in Wisconsin. Our results suggest a link between a deeper understanding of financial concepts and greater financial returns but that it is a relatively weak one. Moreover, simple exposure to farm management training programs and self-confidence in farm financial decision-making ability are not significantly related to farm financial outcomes.     

山东省乡村旅游发展的现状与对策研究

山东省发展乡村旅游有良好的资源优势和市场前景,但缺乏政府的宏观指导和论证规划,导致开发层次低,项目和产品同质化,管理粗放等;政府有关部门要统筹规划,加大政策和资金支持力度;发展乡村旅游要与农村产业结构调整相结合,鼓励农民参与乡村旅游开发;要因地制宜,合理开发利用当地的旅游资源,打造乡村旅游精品;要加强行业管理,提高乡村旅游的管理水平和服务质量,要加大促销力度,开拓市场,提高经济效益;正确处理发展与保护的关系。     

Attaining Sustainable Farm Management Systems in Semi-Arid Areas in Kenya: Few Technical Options,Many Policy Challenges

Soils in arid and semi-arid lands (ASAL) are fragile, low in fertility and susceptible to erosion and leaching. To address these problems, activities were implemented in 1998–2003 to identify current problems, and design, test, implement, demonstrate and disseminate improved, integrated soil fertility management techniques. Current soil fertility management results in slightly negative nutrient balances, especially for phosphorus and potassium. Recycling of nutrients through crop residues and animal manure is inefficient, with evidently high losses. Due to the relatively high price of fertilisers and the high risks of crop failure, use of mineral fertilisers is restricted to market-oriented farms with access to irrigation facilities. Of the total farm household population, 35–85% lives below the poverty line. Applying higher rates of Farm Yard Manure (FYM) and/or fertilisers is unattractive and risky. Combinations of FYM and fertilisers give better financial returns than either of the two alone. Where irrigation is available, farmers adopt innovative farming systems that include higher application of mineral and organic fertilisers, and result in higher and more stable yields and higher financial returns. A set of specific policy measures for the semi-arid areas were identified to arrive at necessary changes in the economic environment, leading to a wider range of financially attractive technology options for smallholders.     

Application of stochastic dominance criteria to evaluate bean production strategies in Central Province,Zambia

Beans are the most important relish crop in the farming systems of Serenje District in Central Province, Zambia. Both leaves and dried beans are major food sources for home consumption, and dried beans have a commercial value in the system. Given this dual role, increasing bean yields would improve family nutrition as well as economic returns to capital and labor invested. However, low levels of production have been recorded over the years due to the use of local bean varieties, low fertility, and inadequate pest control. As a result, on-farm research on beans was carried out for four years to identify bean varieties and management strategies that would result in higher yields and economic returns. In this paper, the results of the four years on-farm research were analyzed using stochastic dominance efficiency criteria in order to determine the most risk-efficient production management strategies. The result indicated that the Brazilian bean variety Carioca, when used in combination with fertilizer and insecticide, performed best for the traditional and small-scale farmers in Serenje District who are usually highly averse to risk.     

强化财务管理提高企业经济效益

有效的财务管理是企业管理的重要组成部分，可以为企业带来较好的经济效益。从确立财务管理的中心地位、加强资金管理和成本管理、防范财务风险、全面提高财务人员素质等5个方面提出企业如何强化财务管理，提高经济效益。     

马尾松脂材两用人工林经济效益分析与评价——以广西国有派阳山林场为例

采用项目投资的财务效益评估手段,以脂材两用经营模式16a生马尾松采脂林为对象,对其经济效益进行了分析评价。结果表明:在该经营模式下,采脂林分总产值、净收益、净现值(NPV)、内部收益率(IRR)分别为147 173.1元.hm-2、85556.9元.hm-2、15 587.7元.hm-2、37%,比未采脂林分提高194.5%、214.1%、342%、76.2%;采脂林分动态投资回收期为10.6a,比未采脂林分缩短4.8a。运用该模式经营马尾松人工林能获得极高的经济收益和在较短时间内收回投资成本,提高资金的利用效率。     

Small U.S. dairy farms: can they compete?

The U.S. dairy industry is undergoing rapid structural change, evolving from a structure including many small farmers in the Upper Midwest and Northeast to one that includes very large farms in new production regions. Small farms are struggling to retain competitiveness via improved management and low‐input systems. Using data from USDA's Agricultural Resource Management Survey, we determine the extent of U.S. conventional and pasture‐based milk production during 2003–2007, and estimate net returns, scale efficiency, and technical efficiency associated with the systems across different operation sizes. We compare the financial performance of small conventional and pasture‐based producers with one another and with large‐scale producers. A stochastic production frontier is used to analyze performance over the period for conventional and pasture technologies identified using a binomial logit model. Large conventional farms generally outperformed smaller farms using most economic measures—technical efficiency, various profitability measures, and returns to scale.