钢铁企业的资产管理

由于外部环境难以掌控,钢铁企业需重点加强企业内部管理。从资产管理入手,首先分析其重要意义,确定管理目标;采取有效措施,鼓励企业清理存货和旧账、盘活存量资产、加强货币资金的管理;建立资金控制制度,加速资金周转,建立健全资产管理的评估和考核体系。通过全面提高资产的综合管理水平,以提高企业的生存能力。     

改制分流中国有资产流失及财务风险控制

对改制分流过程中国有资产的流失形式及其原因进行了分析，管理制度不健全、产权不清晰及政策监管缺乏力度是导致改制企业国有资产流失的主要原因。为防止国有资产流失，规范围有产权的转让，提出了加强财务管理及财务风险控制的对策。     

基于多元线性回归分析的计量资产寿命测与评价方法研究

在分析计量资产全寿命周期管理的基础上,对计量资产的寿命进行预测,对状态等级进行评价。首先,分析各因素对计量资产寿命的影响,提出了计量资产寿命标杆值的概念;然后,利用主成分分析法消除多元共线性现象,在此基础上采用多元线性回归法对计量资产进行寿命预测;最后,通过将计量资产寿命预测值与标杆值相比较得出计量资产状态等级。实证结果表明,该方法可以有效地对计量资产寿命进行预测和状态等级进行评价。     

略论科研院所技术改造项目管理

伴随我国财政体制改革的不断深入和科研事业改革的持续推进,科研院所技术改造资金来源日趋多元化、项目类型日益多样化,由此带来的技术改造项目管理难题也越来越大。试图深入分析科研院所技术改造项目管理的核心环节一项目预算管理、资金使用管理和固定资产管理现存的问题,并对科研院所技术改造项目管理模式创新提出一些粗浅的建议,希望能对科研院所技术改造项目管理工作提供值得借鉴的思路。     

Blockchain application in healthcare service mode based on Health Data Bank

Blockchain is commonly considered a potential disruptive technology. Moreover, the healthcare industry has experienced rapid growth in the adoption of health information technology, such as electronic health records and electronic medical records. To guarantee data privacy and data security as well as to harness the value of health data, the concept of Health Data Bank (HDB) is proposed. In this study, HDB is defined as an integrated health data service institution, which bears no “ownership” of health data and operates health data under the principal–agent model. This study first comprehensively reviews the main characters of blockchain and identifies the blockchain-based healthcare industry projects and startups in the areas of health insurance, pharmacy, and medical treatment. Then, we analyze the fundamental principles of HDB and point out four challenges faced by HDB’s sustainable development: (1) privacy protection and interoperability of health data; (2) data rights; (3) health data supervision; (4) and willingness to share health data. We also analyze the important benefits of blockchain adoption in HDB. Furthermore, three application scenarios including distributed storage of health data, smart-contract-based healthcare service mode, and consensus-algorithm-based incentive policy are proposed to shed light on HDB-based healthcare service mode. In the end, this study offers insights into potential research directions and challenges.     

Business analytics and business value: A comparative case study

With growing adoption of business analytics, it is important for investing firms to understand how business value is created from investments. Studies in IT domain have highlighted how higher investment in technology may not bring more returns, rather how IT as an organizational capability acts as a key mediator in value creation. This research extends the model to business analytics, to identify elements of analytics technology assets and business analytics capability and to understand the mechanism of business value creation using multiple case studies. We capture how analytics resources contribute to business performance by developing operational and organizational performance measures.     

浅议高校无形资产管理与核算

无形资产在高校资产中所占比重大大增加,而无形资产管理在高校资产管理中处于薄弱环节,没有切实可行的的管理办法和保护措施。论述了完善无形资产管理制度,建立科学的无形资产核算体系,有效利用和管理无形资产,提高高校综合实力,这是高校长期战略发展的一个主要任务。     

地市级国资监管机构定位思考

国有资产管理体制改革的核心是建立出资人制度,出资人是否到位、如何到位,这对于国有资产管理体制的有效运行至关重要。地市级国资委设立以来,由于定位模糊、关系不顺、职责不清等诸多因素,使得职能弱化、地位不高、履职困难。完善国有资产监管体系,发挥地市级国资委在地方国有资产监管中的作用,需要从法律层面上定位,从职能上明确。落实出...     

新形势下高职院校固定资产管理的探析

针对当前高职院校固定资产管理存在的主要问题进行了深入分析,并提出了一些改进的方法和建议,以期能为进一步加强高职院固定资产管理工作有所帮助。     

试论高校利用贷款购建固定资产的帐务处理

随着高等学校招生规模的不断扩大,高校纷纷利用银行贷款投资兴建新的校区。如何科学合理地核算基建借款及利息,准确及时地反映借款高校的资产变动情况和确保会计信息质量,成为摆在高校财务人员面前的一个新问题。