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3 easy differences between television and film
What is the difference between television and film? Today TV and movies seem to repeat this experience vaguely. When television emerged, the contradiction between film and television was quite sharp. The most poignant thing is that many people blame TV for the shrinking of the movie market, thinking that TV has seized the movie market.
To do everything possible to capture the audience, the effective way is to strengthen the viewing and excitement of TV dramas, to be good at telling stories, to enhance the attraction, and to compete with movies and other TV programs. The aesthetic media of television and film are different. They believe that there is a quantitative difference between the size of the screen and the screen.
Here are the articles to answer, the doubts about 3 easy comparisons or differences between television and film
The feature films and TV dramas, which respectively use the movie screen and the TV screen as the carrier, are all narrated by the composite means of picture and sound. It can be said that they are the synthesis of time art and space art. There is no doubt about that. It is worth noting that when defining the artistic characteristics of TV dramas, some people always compare them with movies, hoping to extract the unique character and personality of TV from the comparison of movies and TV to establish a system of TV art.
The reason why some people like to use TV and movies as a horizontal comparison may be because they both belong to the family with the surname “Electric”, and they are all arts with “Electric”. Genes and characteristics, you can also set up a separate account. Therefore, when some people discuss the characteristics of TV, they are doing everything possible to find the basis for the division of film and television, to win a place for TV drama in the field of art.
This brings to mind the conflicting experiences of film and drama. There was a time when the movie was clamoring for a “divorce” from the theater, throwing away the theater crutches in its hands. Cinema has grown up with the help of theatre in its infancy. Once you can walk on your own, you have to throw away the crutches and break up with the partner who helped you. As a result, some people felt that the film was particularly unrighteous, and it sparked a debate.
Now TV and movies seem to repeat the experience vaguely. The contradiction between film and television has long been experienced in the West. When television emerged, the contradiction between film and television was quite sharp. Some filmmakers think that television is just like a nouveau riche, a budding upstart invading the territory of the film with impunity; while some TV people regard the film as a dying giant with a kind of pioneer’s overbearing enthusiasm. Secretly peeping at the equipment of the movie studio.
In developed countries, when the market competition becomes more intense when the commercial conflict between the two media reaches its peak, they both have a fanatical and exclusive loyalty to their respective media. Of course, in developing countries, although there will also be many conflicts between film and television and the competition mechanism of the market economy, for us, it will be regulated by state institutions, and will never intensify the contradictions and produce exclusive behavior, to affect their development.
However, we can’t help but see that the contradictions between film and television do exist, such as the problem of competing for scripts and themes, the problem of repeated shooting, and so on. For example, “A Dream of Red Mansions”, “Phoenix Qin”, ” The Happy Life of the Poor Zhang Damin “, etc., have not only made movies but also made TV series. The most poignant thing is that many people blame TV for the shrinking of the movie market, thinking that TV has seized the movie market.
Of course, this view is incomplete, but it shows that the contradiction between film and television exists and cannot be avoided. The question is how to resolve these contradictions and make them develop in the direction of complementary advantages. To get rid of the domination of the film boss, seek their independence, and establish an aesthetic system for TV dramas, some people seem to have come to such views or concepts after comparing them with movies.
(1) The material materials of TV and film are different
Although both television and film are arts with “electricity”, television uses tape and film uses film. The difference between “magnetic” and “glue” is only one word, but their functions, usage, and effects are quite different. The tape is easy to use, and the recording effect can be seen on the spot through playback. If the effect is not good or not ideal, you can decide to re-record on the spot. After the film is shot, the filming effect cannot be seen on the spot.
It needs to be sent to the printing department to develop the negative film, and then it is possible to see the filming effect after copying it into a positive film, so the process is more complicated. In contrast, TV production is fast, saves time, and saves financial and material resources. Its advantage is that it can quickly reflect contemporary themes, and even synchronize with time.
The biggest advantage of glue over magnetic is mainly clarity, and now high-definition TV has begun to play due to the improvement of TV digital technology. In addition, the technology of telecine and magnetic to glue has also been solved, so the difference between glue and magnet has become smaller and smaller.
(2) The way of watching TV and movies is different
They believe that television is an open-home art. TV sets are mostly placed indoors, and most of the people who watch TV series together are family members, relatives, and friends, the atmosphere is more harmonious, and the viewing behavior is more relaxed and casual, unlike watching movies, which must be locked in a closed dark room collectively. Watching, not communicating with each other, not affecting each other, and watching behavior are subject to certain restrictions.
Watching TV is not restricted, you can communicate, walk around, chat, laugh, and judge at will, and you can also do housework while watching TV. Thus television creates a sense of intimacy. At the same time, due to the randomness of viewing methods, it is easy to cause distraction, and it will also cause a psychological obstacle to the TV audience, thereby bringing a kind of negativity. The viewing psychologist is slightly unhappy or not interested in the program. The device can switch channels at any time, or simply shut down, creating a sense of alienation.
For this reason, some people think that the creation of TV dramas should be based on the differences in viewing methods, try to adapt to the intimacy of family art, and avoid and limit its negativity. To do everything possible to capture the audience, the effective way is to strengthen the viewing and excitement of TV dramas, to be good at telling stories, to enhance the attraction, and to compete with movies and other TV programs.
(3) The aesthetic media of television and film are different
They believe that there is a quantitative difference between screen and screen size. The screen area is small and the screen area is large. One small and one large, not only in the sight distance but also in the visual experience. From this, a concept is formed: that TV dramas should use close-up and close-up to express characters and narrate the plot, and should not use long-range and panoramic views. When Japanese TV director Katsumi Oyama came to give a lecture in China, he also clearly mentioned this point of view.
He believes that the screen is small, the panorama and perspective are weak in performance on the small screen, the clarity is poor, it is not easy for the audience to browse clearly, and at the same time, it lacks explosive power. and impact force, so use as little as possible. Unlike movies, the screen is large and high-definition, so it is suitable to use panoramic and long-range scenes to express large-scale scenes and create a majestic momentum. This is the advantage of the movie, but also the disadvantage of the TV screen.
Therefore, the TV should make the best of its strengths and avoid its weaknesses. Some of the above views can be said to have no certain truth, I think it is difficult to establish as a TV concept. Because the superiority of material and conditional theory can only restrict and limit an art, and cannot be considered in the aesthetic category of this art, because the beauty of art is displayed by the ontology of this art. If we just look for the basis of material differences and external conditions and then justify it, there is not much truth in aesthetics and artistic laws.
The establishment of the above-mentioned concept of TV drama not only does not help to think in the category of aesthetics but will restrict and restrict the development of TV art. From the perspective of the overall composition of the two arts of film and television, in addition to the differences in material materials, production methods, aesthetic media, and viewing methods, the principles and laws of artistic creation.
Such as audio-visual language, means of expression, display skills, aesthetic functions, and social In terms of the laws of function and other aspects, as well as in terms of creation principles, generalizing the theme, expressing ideas, shaping characters, structuring plots, coordinating rhythms, finding forms that fit the content, and many other aspects are also interlinked. means to meet the aesthetic needs of the audience.
From the above reasons, it can be seen that the many problems involved in the artistic creation of films are also the problems faced by the artistic creation of TV dramas. Therefore, the creative experience of both sides of the film and television can communicate and learn from each other. Many TV drama directors follow the concept and method of the movie to shoot TV dramas, and they have achieved certain artistic effects and are welcomed by the audience.
It can be seen from this that there is no need to mark an artificial boundary gap for the two arts of film and television in the field of creation or build a wall to separate the two sides, which is not good for both sides of film and television. Amphibious director. Some directors have bluntly said: “I shoot TV dramas according to the method of making movies.” And many foreign TV dramas are mostly filmed with film, and then processed and produced by the method of telecine.
So the picture quality is very good. At the same time, some special effects in the movie are mostly done by TV special effects. Therefore, it is beneficial to both parties to exchange, learn from and absorb each other in the creation of film and television. The above-mentioned concept of using close-up and close-up in TV dramas has a certain rationale, but it cannot be absolute, and cannot be viewed from a metaphysical perspective, but needs to be viewed dialectically.
Because the expressiveness of the screen is diverse, the size and choice of the scene cannot be defined based on the single argument of aesthetic media but also based on the needs of content and form, as well as the creator’s style and subjective choice. Although there is a quantitative difference between the screen and the screen in size, we should also notice another comparison of things, that is, the viewing distance between the viewer and the screen and the screen is not equal, and there is a gap.
Although the screen is large, the viewing distance is far; the screen is small, but the viewing distance is relatively short. Compared with this, the big and the far, the small and the close, there is a parallax offset between each other, and there is no visual experience. too big a disparity. Therefore, taking the screen and the size of the screen as the basis for the selection of scenes does not conform to the concept of artistic principles or laws.
Therefore, the creation of TV series does not need to be restricted by the screen frame when selecting scenes, otherwise, it will become a pattern. The key problem is not to choose the scene according to the size of the screen, but to find the appropriate expression form and scene according to the content. The early famous work “The Sun Rises From Here” by the TV drama director Zhang Shaolin made a bold breakthrough in the composition of the scene.
There are more than 350 shots in the first and second episodes of “Too”, of which there are only 21 close-up shots and 69 close-up shots, totaling about 90 shots, accounting for only 25% of the total number of shots, and the proportion is not too large. On the contrary, vision and panorama account for a considerable proportion, more than half. Due to the use of a large number of panoramas and long-term perspectives in the play, the coverage of large scenes has been fully utilized.
To create a magnificent modern construction site momentum and the atmosphere of the times, it has played a role in expanding the space capacity and setting off the connotation and found an appropriate expression for the content. In addition, it also effectively uses the contrast method of pictures and images, using the scene scheduling of large depth of field on the screen, through the perspective relationship between far and near, large and small, front and back, high and low, it is quite strong.
The contrast between an open big world and a closed small society, a China that is moving towards modernization and a China that maintains ancient folk customs, is presented to the audience; in the same space, the advanced and the backward are intertwined, and the civilization and the ignorance are contrasted. Among them, the group photo of the foreigner and the donkey, and the group photo of the village girl Nianxiang and the car, contrasted with each other, not only radiant and interesting.
But also through the sharp contrast of the images, the intriguing ideas were externalized, which made people feel a lot. If these pictures are not represented by large scenes, but close-up and close-up, it is obviously impossible to cover them, and the contrasting effect of art is also difficult to show.
The most striking thing is when the village girl Nianxiang drove her donkey to and fro between the giant trucks on the construction site, the exchanges between people and things, things, and scenery. How can the contrast and contrast with the small, the front and the back, the high and the low be reflected? If only a close-up or close-up is used to emphasize the surprised face and excited eyes of Nianxiang, it can only show the joy of the characters and the amount of information overflowing.
It is less and single, and can only convey the content of the picture. Because the space in the picture frame is blocked and filled with the faces or eyes of the characters, the sense of perspective of the picture is bound to be reduced, resulting in the closedness of the screen, and the passage of its thought extension is not smooth, which not only reduces the inner tension of the picture, and its meaning also appears to be straightforward and single.
Starting from the content, the drama “Tai” breaks through the concept that the screen should only be used for close-up or close-up, gives full play to the advantages of panoramic and long-range views, and constitutes an open perspective space. The content of the signifier is not limited to the excitement of Nianxiang’s personal feelings.
It focuses on excavating an artistic conception, a connotation, an atmosphere, and an inexplicable and unclear emotion, and sublimates it into a speculative philosophy through the blending of scenery and emotion, and the connection between meaning and reason. So that people can elevate it to the height of the aesthetic objects to examine it.
How to deal with large and small scenes, choose a variety of viewpoints, and design different angles are determined by the director according to the content provided by the script. The above lists the remarkable artistic effects achieved by the use of large scenes in the drama “Tai”. It is not intended to be biased, to depreciate the role of close-ups and close-ups, or that large scenes must be better than small scenes.
Each scene has its performance function, which should be selected according to the needs of the content, not the screen or the size of the screen. Similarly, when I was shooting a TV drama showing the theme of war, to express the spectacular scenes and grand scale and momentum of the war, I also used a large number of panorama and long-range depth of field scenes to meet the needs of the content and achieved a certain effect.
It can be seen that the content determines the form, and the creative principle that the form must serve the content is not outdated, and it should be followed in the creation of both movies and TV series. From the above argument, it is not difficult to see that TV dramas and feature films are similar in terms of artistic creation rules and creation principles, and can learn from each other. In essence, there is no fundamental difference between TV dramas and movies in terms of creation.
3 easy differences between television and film; Photo by Chauhan Moniz on Unsplash.
October 30, 2022
Television and Radio Advertising 2 easy Difference
What is the difference between television and radio advertising? TV is different, it is derived from the broadcasting system, it has sound first, and then the picture image, and color intervene. From the above reasons, it can be seen that the importance of language in television is inseparable from the historical connection of broadcasting. Therefore, there are historical reasons why some TV dramas still have traces of radio dramas. Because the receptor of TV mainly refers to the audience, and the receptor of radio refers to the audience.
Here are the articles to answer, the doubts about the difference and comparison between television and radio advertising
If we make horizontal comparisons and vertical reflections on TV, I think we should take radio as its frame of reference. Undoubtedly, if a historical review of the film is made, it can be seen that it originated in silent film, then sound recording equipment was invented, and intervened in film, and then there was color, and then it developed into widescreen, stereo, etc. form.
TV is different, it is derived from the broadcasting system, it has sound first, and then the picture image, and color intervene. Therefore, in the infancy of TV picture was used to illustrate the sound with the broadcast. In the initial stage of the film, it was a silent film, without the cooperation of sound, and had to find ways to use images to narrate and express ideas, so that the audience could understand.
From the above reasons, it can be seen that the importance of language in television is inseparable from the historical connection of broadcasting. Therefore, there are historical reasons why some TV dramas still have traces of radio dramas. You may like Internet TV and traditional TV 4 easy difference.
Television is separated from the broadcasting system, and the sensory reception is mainly the difference between “listening” and “seeing”. Watching TV and listening to the radio are the words that people often talk about, but it shows the respective characteristics of TV and radio, and we often ignore this most insightful truth. I think TV should analyze its characteristics from the perspective of “vision”, just as novels emphasize “said” and dramas are surnamed “words”, doesn’t their naming properly standardize their respective characteristics?
Therefore, when we discuss the characteristics of TV, we should pay special attention to the visual characteristics of TV, which is the boundary between it and broadcasting. Radio re-listening and television re-watching are determined by their characteristics. Of course, TV dramas do not exclude language, and language is still an important means of expression for TV dramas. Although TV is an audio-visual communication medium, as its name implies, its main function should be on the “vision”. Because the receptor of TV mainly refers to the audience, and the receptor of radio refers to the audience.
There is a clear distinction between seeing and hearing. Therefore, the TV should pay special attention to its viewing, to satisfy the aesthetic enjoyment of the audience’s visual perception. There is an old saying in China, “A hundred times of hearing is better than seeing once.” It can be seen that hearing it a hundred times is not as good as seeing it in person. It is concise and comprehensive. It is worth thinking about the comparison between listening and listening.
If the Chinese folk sayings are only summed up by experience and intuition, then the experiments of relevant foreign research institutions may be more scientific and convincing. According to experiments conducted by American and French film research institutions, the eyes are the organ that receives the largest amount of information in the human body. They pointed out that 70% of the information obtained by humans through the senses is received through the eyes. Through visual perception, human not only accepts the stimulus information in the physiological sense but also understands and grasps the superficial and even deep meaning contained in a large number of visual stimuli based on visual perception.
In addition, the former Soviet Union theorist Zahiliyan also said: “According to various experimental data, the human brain receives reports from the eyes, on average, about 30 times that of another important sense – the ear”. Leonardo da Vinci, the great Italian painter of the Renaissance, said: “The eyes, known as the windows of the soul, are the gateway to the soul, by which the soul can examine the infinite works of nature in the widest and most magnificent way, and the ear is the seat of the soul. Second, it earns its worth by listening to what it sees with the naked eye”.
It can be seen from the above argument that the visual factor is more important than the auditory factor, especially for works with ornamental artistic features. Whether it is Chinese discoveries and generalizations, or foreigners’ experiments and corroboration, it is enough to prove that the amount of information obtained by reading is much greater than by listening. This is certain and cannot be denied.
However, from the viewing effect of the current TV screen, it is not satisfactory. In addition to broadcasting news programs and talk-based programs that focus on listening, in some highly entertaining programs, especially in TV dramas, the frequency of language appearance is much higher than the expressiveness of picture modeling. Now many TV dramas seem to let people listen to TV instead of watching TV. If this continues, audiences will be accustomed to listening to them rather than watching them enthusiastically. Over time, the audience’s visual perception will be attenuated. Because the picture lacks charm, it loses its appeal to the audience.
Of course, there is also a “soap opera” genre, which is known for its language and is directed at housewives who do housework. But as the overall composition of TV dramas, we can’t use the type of housewife as a model for production, right?
Japanese TV director Katsumi Oyama once said when he came to China to give a lecture: “There are some TV dramas in Japan that can only be watched while doing business. It is better to say that you are listening to radio dramas than watching TV. Because you can understand the plot just by listening to your ears. , You can also imagine the picture through the sound. Generally, you listen to it when you are busy doing things, and then look at the picture when you hear interesting places.
In this sense, TV broadcasts pay attention to sound effects and try to use this communication medium as much as possible. However, Katsumi Oyama himself does not agree with this view, he said: “Generally people think that the character’s thoughts and feelings are reflected through the actors’ performances and actions, instead of the interpretation of the lines, and they do not even directly explain but use symbols. It is a high-level TV series that suggestively depicts characters. Some people think that TV dramas that rely on commentary to win are a kind of retrogression and vulgarization.
It is much easier and less clever to use more commentary in TV dramas.” He also said: “Just want to It is better to let the audience read the script if the audience is attracted by the content and speech of the drama .” It can be seen that the proliferation of language in TV dramas is not determined by the characteristics of TV, on the contrary, the nature of TV should emphasize its viewing quality, and should strengthen the director and filming. Personnel’s visual awareness.
The current situation is that watching TV is like listening to the radio. The characters in the TV series are all articulate and eloquent. When they talk, they can talk endlessly. , As if the characters do not speak, the play cannot go on. And some TV dramas are deliberately showing off language, playing with language, and showing off some ruffian slang, Jianghu slang, and vulgar slang words of folk flirting as the mainstream language of life; Inconsistent foreign languages and epigrams show the author’s erudition and talents, but the audience is at a loss when they see it, and they can’t tell the identity of the characters in the play.
They talked about astronomy and geography for a while, network knowledge for a while, stock trading experience for a while, and cloning technology for a while, as if they were all rare all-rounders, some rare elites. The most common thing is that some writers and directors use language to open up joints, plug loopholes, or make patches in the easiest way when there are loopholes in the plot, or when there are loopholes that cannot be resolved. Language has become an emergency. the panacea. This is also one of the reasons for the proliferation of language in TV dramas.
Why does the TV picture, which is good at visuals, give language an advantage? Why do some directors abandon visual means with more than 70% of the information, and prefer auditory means with less information? It is probably because the language has become a part of some directors They have tools that they are familiar with and use with ease. Once they are allowed to use image ontology to create images and express their ideological meanings, they will be powerless. This may be another reason for the excess of language.
The language material on the screen is excessive, the visual material is poor and in short supply, the picture is only a symbol of the graphic language, and the phenomenon of “seeing with listening” is not uncommon. As a result, the ability and charm of image modeling will weaken and disappear.
Everything that could have been discovered by the eyes, things that could be expressed by visual images and pictures, and the truth revealed, had to be replaced by simple and easy language due to the attenuation of visual perception, so the viewing effect was diluted. The great sculptor Rodin warned people in his ” will “: “The so-called master is such a person: they use their own eyes to see what others have seen and can find beauty in what others are familiar with.” [3] As a director, why not dig out the beauty hidden behind ordinary things on the screen or the screen, and present it to the audience?
Of course, TV dramas do not exclude language, and we do not advocate that all movies and TV dramas be made into silent films or pantomimes, otherwise, they will go from one extreme to the other. Language should also be regarded as an important means of expression in TV dramas, words are the voice of the heart, and language is a tool to convey thoughts and communicate emotions. However, the focus of TV should be placed on the “visual” element, because the screen needs to reflect its aesthetic characteristics with a visual image, which is an important difference from radio, which is based on listening.
Due to the attenuation of visual perception of some TV drama creators and the excessive reliance on the function of language, the expressiveness of picture modeling is affected. Rudolf Arnheim, in his book “Art and Visual Perception”, once Signals that human vision is declining. He said: “We have overlooked the gift of understanding things through the experience of our senses. Our concepts are detached from perception, our minds are only moving in the abstract world.
Our eyes are degenerating into a pure instrument of measurement and discrimination. As a result, the number of ideas that can be expressed in images is greatly reduced, and the ability to find meaning in the appearance of things we see is lost so that we are dulled in the face of things whose meaning can be discerned at a glance, but had to resort to another medium with which we are more familiar—language”.
And some of our screenwriters rely on literary writing experience to create scripts, so the visual materials that can be provided in the play appear to be relatively short. The requirements of American Hollywood producers for the script are a visual script. This is the most important thing for writers.
The great writer Ernest Hemingway once said: “If you go to Hollywood, they want you to look at things in the frame when you write, and when you should think of people, you only think of pictures. If you only want people, and Regardless of the picture, what is written may not be the story of the movie.” I think that there is not much difference between writing a TV series and writing a movie script in the emphasis on visuals.
The famous American director Griffith said that his way of telling stories is: “The goal I am trying to achieve is to let you see it first .” If the director’s purpose is to let the audience see it, but the screenwriter’s script relies only on language and lacks visual images, no matter how capable the director is, there is nothing he can do.
As a TV director, I believe that visual materials should be cherished and should be worthy of the name for the audience to see; in particular, the director should work hard to find a material shell with aesthetic value for the content, so that the audience can see on the screen a visual application A colorful world created by materials, not by words.
Television and Radio Advertising 2 easy Difference; Photo by CardMapr.nl on Unsplash.
October 30, 2022
Internet TV and traditional TV 4 easy difference
Network technology is the product of the combination of Internet TV and traditional TV. It integrates the communication forms of the two major media, integrating digitization and networking.
What differences between Internet TV and traditional TV?
Compared with traditional TV, Internet TV has many significant differences from traditional TV in terms of communication characteristics and inevitably has a huge impact on many aspects of traditional TV. Effective communication between editors and authors is an important part of editing work and an important.
Differences in Communication Environment: From ” Family ” to “Individual”
The physical location where TV has appeared the most since its inception is the living room of every family. Even with the continuous upgrading of TV product technology and the changing home environment, TV has always provided information and entertainment functions for “family members”. By providing uninterrupted video programs, TV creates a virtual video world for family audiences. At the same time, it interacts with audiences in the process of communication. It has become an important content of family leisure culture and an important medium for family cultural life. For the “first media” and “the king of media”.
The characteristics, content, and effect of TV itself are also affected and restricted by the unique environment of the family. The family’s receptive space attribute has had a huge impact on the production of TV culture, and TV programs are produced in the face of families. Families are the recipient units of TV programs. When TV programs are spread in the family – ” social cells”, the choice of program content will be affected by various family members’ age, gender, knowledge composition, hobbies, family status, rights, responsibilities and control rights, etc. The influence of different factors.
Television has become a medium within the family here, and to adapt to this communication environment, the production, arrangement, and broadcast of TV programs are also affected and restricted by this. In terms of time, the programming of the program should fully consider the life and working time rules of family members. In terms of content, to meet the common preferences of children, youth, middle-aged and elderly in a family, the content of TV programs can only be carried out on a safe scale suitable for all ages, and the content should also try to meet the needs of most family groups.
Aesthetic preferences, the greatest common divisor of family members are selected, thus affecting the communication content and artistic characteristics of TV programs. For example, family ethics dramas have become the most far-reaching Internet TV and traditional TV program type in China, and family reality shows are also extremely popular. When TV program terminals are transformed from traditional TV sets to network platforms with computers and mobile phones as the main display terminals, it is also a process of breaking the limitation of space and going directly to the audience. The viewing of network TV has become increasingly private, all-weather, all-weather. , transmedia behavior.
What has changed is not only the communication environment, that is, the physical communication space, but also the content of communication, the mode of communication, and the viewing behavior. From the perspective of changes in the communication environment, the viewing of TV programs has moved from the living room to the bedroom or study, and from the “public” living room space to the “private” personal bedroom space. The viewing crowd has also shrunk from the community of family members to the viewing behavior of individuals, and the dissemination context of Internet TV and traditional TV programs has undergone a fundamental change.
Because individual audiences in private spaces are temporarily isolated from the family group environment, their viewing behaviors have also changed. In extremely private cyberspace, audiences have complete viewing options and can independently choose their favorite TV programs. Instead of worrying about other people’s interests and hobbies, you can choose more niche types of TV programs according to your preferences. Compared with TV programs, online TV programs have stronger privacy. Mainstream TV programs are no longer the mainstream on online TV platforms, and those unpopular and niche online long-tail TV content have more distribution channels.
Different from the long-term entertainment experience consumption when watching Internet TV and traditional TV, people often show a kind of fast-food click consumption, so this also requires the use of various means for Internet TV content to Grab the user’s eye in the shortest possible time. In the past, in the era of single communication channels, viewers do not have many choices and channels to watch TV programs, so they will be more willing to receive information from the media and adopt a more “negotiated” position.
In the Internet age, users can choose to watch TV programs in a completely independent and free environment, so their position is more and more inclined to a “confrontational” interpretation. The quality will also be more critical and demanding, which is helpful for the upgrading and development of network TV programs. The transformation of Internet TV from family to individual is the result of the important gene of Internet media—the private media gene.
Internet private media gene means that the main body of Internet users is an individual, which leads to strong privacy of their culture. Internet instant messaging, e-mail, electronic tweets, forums, Weibo, and WeChat are all based on personal use, and their dissemination content is naturally a personal expression in society. powerful. Because of the implantation of private media genes, the content of Internet TV will also tend to be more private in terms of thematic performance, character image, plot arrangement, and artistic style.
The difference in propagation path: from “stream” to “library”
Traditional TV broadcasts to TV viewers in a one-way linear way, and viewers are all bound by this communication mode in terms of viewing autonomy and time. This asymmetry in dissemination and reception and the relatively closed process of program production and release make viewers have to passively watch programs according to the broadcast schedule set by the TV station. It is very inconvenient to give feedback on TV programs, not to mention endure all kinds of advertisements that come in at any time.
Compared with traditional TV, the biggest difference between Internet TV and traditional TV is that traditional TV is a one-way media. Although in recent years, traditional TV stations have made improvements in broadcasting technology and means, from the perspective of ordinary domestic households, a TV can simultaneously Watch more than 500 channels, TV programs are constantly trying to increase interaction with audiences through text messages, Weibo messages, etc. However, this still cannot change the one-dimensional nature of the process of TV information dissemination. The mode of playing programs completely by the timeline sequence has never been able to allow viewers to choose their favorite TV programs anytime, anywhere, and at will.
In the Internet age, the emergence of the Internet, a huge storage link, has expanded the one-way audio and video “streaming” provided by traditional TV programs into an infinite number of circulation channels. The program “library” is growing infinitely all the time, this huge film and television resource library can conduct one-to-one information on-demand with users, and can also be one-to-many, many-to-one, and many-to-many, covering various forms. In the dissemination mode, users can watch the program resources from the network TV program content library anytime, anywhere, and at will.
Such an infinitely increasing cloud TV program resource library can be said to truly realize the user’s “on-demand request”. The audience only needs to click the mouse and slide their fingers to select various TV programs independently and is no longer affected by the TV channel. And the linear limitation of the broadcast schedule completely changed the previous point-to-point transmission mode and upgraded it to a point-to-point library. On the Internet TV platform, the audience only needs to enter the program name or enter the network group to search for countless rich program resources, relying on an advanced network technology to achieve fast search and fast online playback.
The difference in propagation mode: from “push” to “pull”
TV program resources are like a full drawer. The one-way communication method of traditional TV media can be regarded as it’s unilateral “pushing” of content, that is, a certain amount of TV programs processed and processed by TV media are “pushed” to The audience, in this communication process, mainly reflects the will of the TV media. When the audience turns on the TV, they can only receive passive program content. This service mode is suitable for TV audiences of lower ages and levels. It is more humane, they can watch all kinds of TV programs with “zero” operation when receiving information.
In the Internet era, Internet TV has completely transferred the initiative to the hands of the audience. The audience no longer passively receives fixed program schedules from TV stations, but turns “push” into “pull”. “Pull” refers to an audience’s initiative, while “push” is a seller- a traditional media initiative. Internet users only need to take some necessary simple operations to actively search, select, and “pull” the program content they need and love from the network program resource library. The interaction has played a huge role in this process. It can even realize the anti-push of users and share and publish their information or program resources.
However, it should also be noted that in the process of “pulling”, first of all, there are certain requirements for the user’s network technology level. In addition, this process will also consume a lot of time and energy of the audience, thus reducing the acquisition of TV efficiency of the program. On the psychological level: people always want to be able to choose autonomously rather than passively accept. The transformation of this communication mode from “push” to “pull” has innovative significance and completely changed the viewing behavior of TV users.
Through Internet TV, ordinary TV viewers not only no longer have to wait in front of the TV for their favorite programs to be broadcast, or search through various channels and still can’t find their favorite TV programs, and become the TV program broadcast list on this timeline. slave. Internet TV enables viewers to break free from this linear shackle and search and select independently on the PC or mobile client.
It can be seen in this transformation that the main body is no longer the powerful TV media that used to be high in the past, but every ordinary user of Internet TV. They can freely access massive TV programs on the Internet platform anytime and anywhere according to their interests. Select the TV programs you need from the library, filter out the programs you don’t like, and efficiently find the program content you are interested in from the massive network video resource library.
The difference in target audience: from “fuzzy” to “clear”
The rapid development of the Internet TV market has made the competition in this field more and more fierce. How to stand out among many platforms, attract more loyal users, and thus gain the favor of advertisers, directly determines the survival and development of a media, and the precise positioning of the target audience has become an important measure for a media to base itself on its advantages and develop differentiated development. The “use and satisfaction” theory proposed by the American scholar Denis McQuail in the 1940s, as one of the important components of the audience theory in communication, has important implications for interpreting the subjectivity of the audience in the communication process. important value.
This theory emphasizes that communicators should fully consider the existence of audience factors when transmitting the information. From their perspective, it analyzes the psychological motives, viewing needs, behavior patterns, and interpretation standpoints of audiences when they contact the media in the past. Mass communication brings psychological and behavioral utility to people. At a time when the number of media has surged, if any media wants to be favored by more audiences, it must clarify its audience market positioning, to produce and disseminate information in a targeted manner. requirements.
Traditional TV media mainly understand TV audiences at the other end of the signal line through TV rating surveys, fixed sample extraction, program surveys, Internet TV and traditional TV program satisfaction surveys, and interactions on Weibo platforms. Constrained by the mode of communication, the audience is always a relatively vague existence for traditional TV media. The vast majority of TV media and programs in the station have a high degree of similarity and overlap in terms of user market positioning and brand positioning. Due to their differences in educational background, age level, interests, and hobbies, TV audiences are constantly developing in a diversified direction, and a single program can no longer satisfy the segmented audience market.
Compared with the weak response of traditional TV in meeting these needs, Internet TV can satisfy the diversified viewing needs of audiences in the new era to the greatest extent. It not only allows audiences to choose programs according to their own needs, but also to The user collects and analyzes various behavioral data on the platform, separates the audience from the ambiguous group, and becomes a target user with distinct personalities and different characteristics, and takes the initiative to provide personalized Internet TV services.
In addition, through the dissemination of social media and communication tools, the Internet TV platform can allow the huge audience groups in the past to gather together independently according to different needs, become the audience groups for the owner’s various precise needs, and further clarify the audience image. It can be seen from this that, compared with the vague audience groups faced by traditional TV media, Internet TV is faced with individual audiences with clear characteristics.
Tailor-made program resources and proactively push program products that better meet their needs are the huge advantages of online TV programs over traditional TV media programs in terms of audience positioning. After the network TV program has locked the target group, it will be effectively distributed to the audience. When providing users with personalized Internet TV and traditional TV program resources, the user’s loyalty and viscosity will continue to increase, thus gradually forming a relatively stable target user group, to make their network TV platform form a much higher advantage than traditional TV media.
4 differences between Internet TV and traditional TV; Photo by Jonas Leupe on Unsplash.
October 26, 2022
4 implementation of accounting systems
The implementation of accounting systems of public institutions affects the financial activities of the institutions themselves, and it also has an important impact on the level of development of public institutions, which can maintain the sustainable development of public institutions and enable public institutions to obtain more significant economic and social benefits. Therefore, public institutions should strengthen the implementation of the government accounting system, comprehensively integrate the contents of the system, and adjust and innovate the original financial work to ensure the advanced and standardized financial work of public institutions, and promote the development of public institutions through a good system, so that they have better development prospects.
Here are the articles to answer, the doubts about the Analysis of the implementation of accounting systems in Public Institutions
Based on this, this article introduces the significance and challenges of implementing the government accounting system for public institutions and discusses the effective measures for public institutions to implement the government accounting system, to provide a reference for the development of public institutions.
In previous work, our government accounting adopted the working model of budget accounting. Although this model can improve management effectiveness, it is difficult to meet the needs of the development of the times if it is used for a long time. In the context of the new period, the government accounting system has been proposed, and the innovation of the accounting system has been achieved. It can not only re-plan the statements and accounting subjects of public institutions but also replace the original accounting standards and systems of public institutions.
The new accounting system will affect the implementation of the financial management work of public institutions. In this regard, public institutions should pay attention to the correct interpretation of the government accounting system, synthesize the actual development status of the unit, and rationally implement the various contents of the government accounting system to enhance the internal management level of public institutions and give full play to the functional role of public institutions.
Overview of the government accounting system
The government accounting system refers to a system of comprehensive recording and collation of the nature, purpose, quantity, and process of government financial receipts and expenditures. In the government accounting system, it is possible to visually describe and objectively analyze the specific implementation status of the budget. With the rapid development of society, public needs have also changed.
The government’s needs in public financial management have begun to develop towards transparency, and it is necessary to adopt a statistical accounting system to carry out financial management. The new accounting system integrates financial accounting and budget accounting adopts a more rigorous accrual system to replace the previous collection and payment realization system, and improves the normative and rigorous accounting work.
The significance of institutions implementing the government accounting system
(1) Significantly improve the quality of work
In the financial management work of public institutions, the government accounting system stipulates the completeness, comparability, and relevance of financial work, which can accelerate the improvement of the quality of work of public institutions.
- First, look at the problem from the perspective of comparability. Based on retaining the previous economic business content, the new government accounting system will add some new businesses to optimize the integration of various content in the financial management of public institutions. Through unified accounting standards and accounting requirements, the comparison of accounting information of various departments of public institutions is made more convenient, to obtain more intuitive data content, and lay a good foundation for the improvement of the quality of accounting information of various departments.
- Second, look at the problem from the perspective of completeness. The implementation of the government accounting system by public institutions can not only innovate and optimize the original forms of financial accounting, but also optimize and improve the accounting of assets and liabilities, standardize the estimated liabilities and cultural assets and liabilities, and then ensure the integrity of accounting information.
- Third, look at the problem from the perspective of relevance. The use of the government accounting system in public institutions can rebuild the form of accounting and accounting, and also upgrade some functions of financial accounting so that the budget work of public institutions and the government’s financial budget can be cleverly integrated, and the accounting functions can be fundamentally optimized and improved, to provide reliable information for the overall improvement of the quality of accounting work.
(2) Improve the quality of staff
For financial management staff in public institutions, their work is relatively less competitive and they will receive a more stable salary. The implementation of the government’s accounting system puts forward stricter requirements for the competence and literacy of financial managers, and will further urge relevant personnel to improve their abilities, work hard, change their original work concepts and work ideas, and establish a positive work attitude. This not only meets the new work needs in the context of the new era but also improves the quality of the personnel themselves.
(3) Clarify the status of one’s assets
The application of the government accounting system by public institutions in their financial and budgetary work will make public institutions more clear about their asset status. In the government accounting standards, the specific scope of fixed asset accounting is clarified, and the authority of institutions to use assets in actual business activities is pointed out.
Through a clear introduction to the authority for the use of assets, business units can accurately judge the feasibility of their work based on their interests and start accounting for fixed assets. In addition, the innovation and optimization of the government accounting system have further improved the asset accounting form of business units. The system more intuitively explains the status of the fixed assets of the business unit and points out a correct development path for the business unit.
The challenges posed by the government accounting system to public institutions
Although the implementation of the government accounting system by public institutions will greatly improve work efficiency and speed up the financial management of public institutions, it also poses huge challenges to the development of various tasks of public institutions, which are specifically reflected in the following points.
(1) Make the financial processing of public institutions more complicated
Under the new government accounting system, public institutions are bound to flexibly use parallel bookkeeping methods to cleverly integrate the financial accounting system into the government accounting system. Moreover, in the actual accounting work, it is also necessary to flexibly use the accrual system, which has also led to the cumbersome and complicated accounting processing of public institutions and put forward more stringent requirements for the knowledge structure and professional ability of financial managers. Requirements.
(2) Pay attention to the development of basic accounting work
In public institutions, the implementation and implementation of the government accounting system will transform the previous financial statement production methods and financial project accounting methods, and the innovation of such work requires the effective support of basic accounting work. In this regard, public institutions should further strengthen the basic accounting work, especially by updating the original accounting information system and improving the system functions, thereby significantly enhancing the efficiency and quality of system accounting, so that the level of accounting work has been significantly improved.
(3) Put forward strict requirements for the preparation of financial reports
Under the new government accounting system, public institutions must also implement a dual-reporting system, improve the traditional form of financial reporting, strengthen the handling of liabilities and assets, and improve the level of asset accounting. In addition, public institutions should actively consolidate the preparation of financial reports, and make rational use of financial statements in the process of making budget statements, to intuitively and truthfully reflect the financial situation and improve the quality of accounting information of public institutions.
The achievement of the above-mentioned work requires the accurate analysis of the financial management personnel of the institution so that they can invest more energy in the preparation of financial reports, to improve and improve the work so that the expected goals can be achieved.
An effective path for institutions to implement the government accounting system
(1) Strengthen the construction of the financial team and enhance the business capabilities of personnel
If you want to better implement the government accounting system, public institutions should strengthen the capacity-building of financial personnel.
- First of all, institutions can improve their personnel’s business capabilities through training, and use the reward and punishment system to enable financial personnel to actively learn the relevant content of the government accounting system.
- Secondly, financial managers can be selected to fully feel the internal and external environment of institutions, better implement the government accounting system, and strictly implement the various standards and requirements under the system, to enhance the effectiveness of financial talent construction. Financial personnel themselves should also have an in-depth understanding of the government accounting system and adjust their previous financial judgment thinking, to have strong workability and business level.
- Again, the leaders of public institutions must also accurately grasp the main points and contents of the new government accounting system, and accurately divide the financial work process, to coordinate the links between the financial department and other departments to make the accounting work system more perfect.
- Finally, we must actively carry out the training of existing financial personnel, and set relevant assessment standards, and only after passing the assessment can the personnel be put into post work, so that the professional ability of the staff can guarantee the effective implementation of the government accounting system.
(2) Improve the parallel bookkeeping system and improve the efficiency of management work
With the support of the new system, institutions should carry out parallel bookkeeping work by the principle of “dual foundation, dual function, and dual reporting”, which also requires institutions to improve the previous bookkeeping system.
- First of all, institutions should carry out basic accounting work by the specific requirements of the financial accounting accrual system, and clarify the accounting objects and accounting content to ensure scientific and accurate accounting.
- Secondly, institutions should improve the financial accounting information management system, improve the functions of the information system, simplify the accounting processes and steps, and strengthen the functions of accounting final accounts, performance budgets, etc., thereby providing technical support for the development of accounting work, so that work efficiency and work quality are significantly improved.
- Finally, in the process of implementing the budget work, the form of accounting for fund income and expenditure can be used to fully reflect the budget management level of the business unit. At the same time, it is necessary to complete the tracking and investigation of the budget and budget implementation status, to ensure that financial managers can complete their work by the plan, and to ensure the sustainable development of public institutions.
(3) Clarify the functional responsibilities of personnel and strengthen the implementation of the government accounting system
Accounting is an indispensable part of the financial management work of public institutions, plays an important responsibility, and is a key role in the implementation of various policies. In this regard, the work responsibilities of accounting personnel should be divided so that the efficiency and quality of accounting work can be guaranteed.
Although there will be many difficulties in implementing the government accounting system, various problems can be gradually resolved through the clarification of personnel responsibilities. Institutions should understand the important value of the division and implementation of rights and responsibilities, and make accountants aware of their responsibilities through practical actions, to give full play to their functions and functions.
First, public institutions should, by the relevant regulations in the government accounting system, allow accountants to guarantee the authenticity of accounting information, abide by professional ethics in specific work, and ensure that all information is not leaked; second, public institutions should help accountants clarify their responsibilities, optimize the accounting team, improve the literacy of personnel, and ultimately make the implementation of the government accounting system more efficient.
(4) Optimize the internal management system and improve the normative nature of management work
The innovation and optimization of the government accounting system not only determines the overall effect of the accounting of public institutions but also belongs to an important change in the internal financial management process of public institutions. For example, to further understand the time node of income recognition, it is necessary to improve and improve both financial and business and build a smoother communication mechanism for it, so that information transmission and information interaction are no longer difficult.
In addition, the new government accounting system also puts forward strict requirements for the asset management of public institutions. To solve the above problems, public institutions should establish a more reasonable internal management and internal control system to ensure the effectiveness of the implementation of the government accounting system.
In addition, public institutions should innovate the previous financial management system, not only to determine accounting standards, principles, and methods, but also to strengthen the application of the accrual system in accounting, and should sort out the relationship and responsibilities between themselves and subordinate units in an all-round way, and do a good job of research on the consolidated reporting system. Moreover, in this process, it is also necessary to reflect on the financial accounting function.
According to the actual development status and development needs of institutions, various accounting policies are scientifically selected, which cover the amortization period of intangible assets, the depreciation period of fixed assets, and the method of preparing for bad debts. When performing this work, the specific development situation of the institution should be integrated and the work content of each link should be reasonably determined.
For example, network information industry units or Internet-related institutions, their fixed assets will be rapidly updated with the changes of the times, and the intangible losses formed are particularly large. Therefore, when confirming the depreciation period, the actual situation should be taken into account and the rationality of its depreciation should be considered.
(5) Strengthen the construction of information systems to meet the needs of the reform of the accounting system
The advent of the Internet era has made the figure of information technology appear in various industries. To promote the stable development of the industry, information technology can be incorporated into management work. When institutions implement the government accounting system, they can also take advantage of the advantages of information technology to build financial information systems to enable the rapid development of financial information system construction.
- First of all, the staff of the financial department should form a strong sense of responsibility, use their organizational capabilities, and take the optimization of information systems as their top priority to meet the work needs of the development of the new period. In addition, a relatively complete and detailed work plan should be formulated, and the accounting information system should be comprehensively transformed to lay a solid foundation for the effective implementation of the government’s accounting system.
- Secondly, the financial department should seek the cooperation and help of other departments to build a multi-departmental collaborative information system, realize active exchanges and good cooperation, and work together for the construction of an information system.
- Finally, when building an accounting information system, financial personnel should sort out the previous information system problems and clarify the new system work requirements, to build a more scientific and feasible system construction plan, so that the information system can meet the work needs, and make information access and information admission more convenient and safe.
4 implementation of accounting systems; Photo by Marten Bjork on Unsplash.
September 3, 2022
Old and new accounting systems for 4 Convergence
The old and new accounting systems. Our country’s economy is developing rapidly, and the times are constantly changing. The old accounting system can no longer meet the development needs of today’s society. To ensure the steady development of the economy and adapt to the progress of society, the Party Central Committee has adjusted the government accounting system accordingly. As a result, a new accounting system has emerged. Compared with the old system, the new system has undergone many changes, so there have been many problems in the convergence process of the old and new systems.
Here are the articles to answer, the doubts about a convergence of the old and new accounting systems!
This article analyzes this problem. First, it introduces the changes in the new system compared to the old system, secondly, it points out the existing problems in the convergence of the old and new systems, and finally, it proposes corresponding solutions to the existing problems.
Introduction
With the continuous development of our country’s economy and the deepening of the reform of the fiscal system, the scale of our country’s public finances has gradually expanded, and the old accounting system is no longer suitable for the current situation. Therefore, my country implemented a new government accounting system on January 1, 2019.
Compared with the old system, the new system has changed at many levels, promoting the development of government work, but a series of problems have also emerged in the process of connecting the old and new systems, hindering the further improvement of the new system. Based on this, this article analyzes these problems and proposes corresponding solutions, hoping to effectively use the advantages of the new system to ensure the efficient development of government work.
The background, significance, and changes of the new system change
(1) The background of the change of the new accounting system.
My country has gone through more than 40 years of ups and downs since its reform and opening up in 1978. Correspondingly, it took about 40 years for my government’s accounting reform from the initial reform and adjustment stage to the current breakthrough stage of comprehensive reform.No matter what era it is, to make the country strong, the nation rich and strong, adapt to rapid development of the global economy and the ever-changing changes times, they are all making their efforts.
In the context of the new era, to be able to more intuitively understand the real financial income and expenditure situation and ensure the efficient operation of the government’s various tasks, the government has revised the “Accounting System of Administrative Units”, “Accounting Standards of Public Institutions”, “Accounting System of Public Institutions” and other systems since 2010, basically meeting the needs of the current government budget work.
The collection and payment realization system originally adopted by the government cannot accurately reflect the government’s financial income and expenditure status, and therefore cannot prepare reasonable and accurate financial reports, which is not conducive to the government’s next work plan. Because of the above-mentioned problems, the government has had to make institutional changes over and over again to adapt to different types of work needs.
(2) The significance of the change in the new accounting system.
The reform of the government accounting system is an important measure to conform to the development of the times and implement the spirit of the 19th National Congress of the Party. As the so-called details determine success or failure, the change of the new accounting system is established from the subtleties through slow exploration and research.
The new accounting system unifies the accounting system, enabling institutions such as universities, public hospitals, scientific institutions, and academic institutions to carry out the same accounting, and the information between them is comparable, which is conducive to communication and exchanges between institutions. The new accounting system integrates the government’s financial resources.
The use of the accrual system can fully understand the financial income and expenditure situation in the government’s daily financial management, and can more accurately reflect the government’s budget implementation and assets and liabilities. It can better prevent the abuse of funds and can provide a more accurate, truthful, and comprehensive basis for subsequent decision-making, which is conducive to the effective allocation of government resources.
The new accounting system has improved the information platform, guaranteeing the security of information in various departments, closely connected the work of various departments and sectors, re-sorted out the workflow, and carried out a more detailed division of labor, greatly improving the efficiency of accounting work.
(3) Changes in the new accounting system.
Adopt a dual-core computing system.
Before the system change, the old system had always used a single accounting system, the collection, and payment realization system, for accounting and the preparation of statements. The new system changed this and adopted a dual accounting system. The accrual system is determined based on the actual occurrence of economic business, while the collection and payment realization system is based on the actual receipt or payment of cash. The two are two completely different accounting methods. In theory, the two should not exist at the same time. However, the new system breaks through this restriction.
At the same time, the two are used for accounting, and the two are distinguished in certain specific aspects of work, that is, the accrual system is used to account for the relevant work of financial accounting, while the collection and payment realization system is used to account for the relevant accounting of budget accounting. Although the two systems account for accounting operations separately, they are also closely related to each other. The government adopts a dual-calculation method, which makes it more convenient for the government to calculate accounting business, saves more time than before, and improves work efficiency.
Accounting subjects are more perfect.
One of the changes in the government’s new accounting system is the adjustment of accounting subjects. Compared with the old accounting system of public institutions, the new accounting system has both increased and decreased the adjustment of accounting items. The new accounting system further clearly divides a series of income and expenditure of the government, and therefore adds some clearer accounting items, such as centralized payment by the state treasury and management of state-owned assets.
The new accounting system has reduced expenditure subjects such as additional local education fees and cultural undertakings accordingly. The convergence of the government’s old and new accounting systems has been studied. This series of changes by the government has made the accounting subjects more standardized and more in line with the government’s related financial expenditures. The continuous improvement and refinement of accounting subjects have made the accounting of each subject more refined and extensive, thereby ensuring its integrity in the practical application process.
Accounting statements are more standardized.
To better meet the needs of financial and budget management, the new accounting system has streamlined the accounting statements, and the current surplus and budget balance difference tables in the old system have been deleted based on not affecting the preparation. Only the balance sheet and income and expense statements are retained. The format of these two tables and accounting statements tends to be more consistent.
Financial personnel may also be more proficient in the use of statements, and the various departments can better cooperate, thereby improving the work efficiency of each department. In addition, the format of the report has become more standardized, making the data related to the report more reliable, which can better reflect the government’s financial income and expenditure and can also achieve good supervision and management of the government’s work. The effect.
The convergence of the old and new government accounting systems
(1) The personnel’s business is not refined, and the training intensity is insufficient.
In financial work, financial personnel is a major force. Due to the content and wide range of changes in the new system, the requirements for financial personnel are also getting higher, but the financial personnel themselves and the training are not optimistic, which has slowed down the progress of the implementation of the new system.
- First, affected by factors such as professional ability and cognitive level, the degree of understanding of various financial personnel is different, resulting in the convergence of the old and new systems, many accounting personnel is unable to adapt to the new form of work, making the new system unable to give full play to its role and value.
- The second is that financial personnel lack a sense of responsibility, will not take the initiative to carry out corresponding learning, are unwilling to give up the knowledge they have mastered, to accept new theories that are completely unfamiliar, and do not want to increase their workload as a result, showing a state of slack, which is not conducive to the change of the accounting system.
- Third, the Ministry of Finance sent the draft opinions on the new system to various departments, and each department carried out corresponding training work based on the draft opinions, but it did not effectively integrate with the new system from its actual situation, which caused a certain deviation in the implementation of the new system, which in turn affected the efficiency and effectiveness of the implementation of the new system.
(2) Accounting subjects and accounting are inconsistent.
The new system has made a series of adjustments to the accounting subjects, not only deleting some important original subjects but also adding some new content. It takes a certain amount of time for people to accept new things. The changes and adjustments of the accounting system directly lead to changes in working methods. Therefore, the changes in accounting subjects are prominent in the process of convergence between the old and new systems, which in turn hinders the implementation of the new system.
For example, the biggest difference between the government funds collected in the new accounting system and the previous system is that there is no longer a separate corresponding expenditure account, but directly enters the corresponding income account of the general public budget. Because of this difference, when filling in, it is necessary to pay attention to which income account should be included in the original expenditure account to avoid errors and affect work efficiency.
The ”Parallel bookkeeping” method is a brand new method adopted by the new system. It is an accounting model that combines budget accounting and financial accounting and operates together. Before the implementation of the new system, most public institutions still used the traditional accounting method, namely the collection and payment realization system. Because of long-term use, the old model may have become a habit.
Therefore, the new model required by the new accounting system may require a long adaptation process in the early stage of operation. As a result, the corresponding business development of the government may be affected, the widespread application of the dual-core accounting model will also be hindered, and the speed of implementation of the corresponding new accounting system will be slowed down.
(3) Informationization is lagging.
In the information age, accounting information systems are an important information foundation to support government accounting reform. The use of computer and Internet technologies helps the government carry out financial accounting management. However, as far as the current situation is concerned, the construction of the accounting information system by some administrative institutions is not perfect, and there is a certain lag.
The establishment of a new accounting information system will bring difficulties in connecting old and new data, and it will be difficult for the original sectors to adapt to new changes, which will bring a series of problems. Administrative institutions have a low proportion of investment in system construction.
Without the support of an excellent information system, it is difficult to meet the corresponding changes in the new system. Therefore, the establishment of a new accounting information system will be a brand new and serious challenge, and it is urgent to build a more complete and standardized information system.
Measures to connect the old and new government accounting systems
(1) Prepare for the convergence of the old and the new.
The operation of the new system to replace the old system requires a long process, and it cannot be implemented immediately once it is implemented. Therefore, adequate preparations should be made before it is implemented to prevent it before it happens. There are many changes in the new system, so there must be certain differences between the old and new systems, and there will be a series of problems in the connection between the two.
We will make corresponding preparations before implementing the new system, so that when we are facing a problem, we will not panic, but will solve it with ease and in a clear manner, which also improves work efficiency to a certain extent. Actively carry out preparations for the convergence of the old and new systems. On the one hand, administrative institutions should operate the new system on the premise of doing a good job in the inventory of various assets, not only the internal assets of the unit but also the external investments.
Conduct a thorough inventory to ensure that the accounts are in line with the facts. On the other hand, due to changes in the accounting accounts and accounting statements of the new system, it should be planned and connected to better ensure the new system’s effective implementation.
For example, for fixed assets, it is necessary to further determine the depreciation period and method based on considering their nature and usage. For statements, according to the requirements of the new system, prepare balance sheets, budget accounting statements, etc., which is more conducive to promoting the implementation of the new system.
(2) Organize special training to improve the professional level.
Compared with the old system, the new system has undergone many changes, and many contents have been revised, deleted, and adjusted accordingly. For the new system to be implemented smoothly, the most important thing is to strengthen training and enhance the professional competence of financial personnel.
The strengthening of training will help accounting personnel understand the specific processes of the business, start faster and more efficiently, improve work efficiency, and avoid wasting time. The competent departments should actively carry out internal and external exchanges, pass on information to each other, understand each other, and help each other to better familiarize themselves with the new system and start work earlier.
In addition, the competent department should carry out special training, and hire corresponding experts to give special lectures on the difficult problem that everyone has uniformly identified, convey practical measures, and solve these problem quickly and efficiently. There are huge differences between the new system and the old system, which requires the business level of accounting personnel to be higher and higher.
Therefore, accounting personnel needs to change their thinking and innovate their ideas so that they can follow the pace of the development of the new system. Accounting personnel should continue to learn, improve their professional level, gain an in-depth understanding of the new system, master basic theoretical knowledge, and improve their theoretical framework. Financial accounting also needs to be familiar with the corresponding software and be able to operate proficiently to improve work efficiency.
(3) Optimize accounting subjects and unify accounting standards.
There are apparent differences in accounting subjects and accounting methods between the new system and the old system. This difference brings certain difficulties to the preparation of financial reports. Therefore, it is necessary to optimize the accounting subjects and unify the accounting methods. Optimizing accounting accounts is the top priority of the convergence of the old and new systems, and it is also the basis for the preparation of financial reports.
After optimizing the accounting subjects and clarifying the specific content of the accounting subjects, at the moment of the implementation of the new accounting system, the new accounting subjects are used for project accounting and the preparation of statements. This operation can effectively improve work efficiency, reduce time waste, and reduce time costs.
In addition, in the early stages of the implementation of the new system, because of the differences in the accounting accounts of the old and new systems, it is necessary to pay attention to the carry-over between the balances of the accounting accounts of the old and new systems to avoid the phenomenon of missed transfers and under-transfers, which will bring unnecessary trouble to future account checking. Unified accounting standards are also particularly important in the implementation of the new system.
The adoption of a single accounting standard in the old system will face certain accounting difficulties, not to mention the new system adopts dual-core accounting standards. Therefore, for the new system to be effectively implemented, administrative institutions should unify accounting standards, distinguish the scope of the dual-core accounting system, and clarify the boundaries between the two, so that work may be more efficient.
For example, compared with the old system of the new accounting system, the biggest change in the new accounting system is the accounting of fixed assets. To be able to carry out work effectively, administrative institutions need to have a comprehensive understanding of fixed assets, including inventory, actual usage, the actual recorded value of fixed assets, the depreciation method used by fixed assets, etc., to determine a more reasonable and effective accounting standard for the accounting of fixed assets.
(4) Build a more complete information management platform.
Building a perfect information management platform is not to catch up with the trend, but an important way to promote the development of the world economy and society. With the development of information technology in the times, the development of everything needs to build a more perfect information management platform. The government’s reform of the new system will also not avoid the construction of an information management platform.
- First of all, since administrative institutions adopt the “dual-core accounting” and “dual-reporting” model, there are certain differences from the previous old system, so adjustments need to be made to change the original single accounting system, and realize the dual-system financial information system and budget information system to process related accounting business in parallel. To a certain extent, the two do not interfere with each other, but they can complement each other and coordinate operations, thereby promoting the development of information technology.
- Secondly, administrative institutions should closely integrate the accounting model with the internal control system, budget system, and performance evaluation system, effectively connect, and use a unified information system to make all departments cooperate closely, communicate with each other, perform their duties, and improve work efficiency.
- Finally, administrative institutions should improve the security and authenticity of information platforms, ensure the security of important information such as information and data, and prevent leakage. At the same time, they must ensure that the information and data contained are true and reliable, and can be used by users with confidence.
Conclusion
In the context of continuous reform in my country, the relevant financial systems of the government also need to be changed by the development of the times, but the change of the new system carried out by administrative institutions in my country has a certain degree of difficulty, and it is largely affected by the problems left over from the old system. Therefore, the implementation of the new accounting system needs to deal with a series of problems arising from the convergence between the old and new systems.
This article also lists some of them. Relevant accounting personnel should take action to continuously improve themselves while doing their jobs and adapt to the development of the new system. The joint efforts of many parties will escort the smooth implementation of the new system. The problems arising from the convergence between the old and the new systems are also listed in this article. Part of it is also listed. Relevant accounting personnel should take action to continuously improve themselves while doing their jobs and adapting to the development of the new system. The joint efforts of many parties will escort the smooth implementation of the new system.
Discussion on the convergence of the old and new accounting systems; Photo by Simon Kadula on Unsplash.
September 3, 2022
5 data encryption technology computer security
The use of data encryption technology is also an effective way to ensure the security of computer networks. With the gradual progress and development of computer network technology today, network security issues have also received high attention from all walks of life, and have now become a key issue of concern to society. The improvement of our awareness of network security is a guarantee for the gradual development and progress of society. Therefore, this article combines the relevant issues of the application of data encryption technology in computer network security to carry out a detailed analysis for the reference of relevant readers.
Here are the articles to answer, the doubts about the Application of data encryption technology in computer network security.
At this stage, computer networks play a vital role in our daily production and life and have become an essential tool for people to store and transmit digital information. However, because of the public characteristics attached to computer networks, digital information can easily be maliciously attacked during transmission, which can cause much information to be tampered with or damaged, and bring us many losses. Data encryption technology is a kind of computer network security technology. Applying it to computer networks can ensure the security of digital information and then ensure the comprehensive interests of computer network customers.
Overview of computer encryption technology
(1) Overview of Data Encryption
Data encryption is the transformation of plain text information into digital information with a key by established cryptography algorithms. At the same time, it is also an important technology for computer security protection. Data protection is the core purpose of key settings, and there are many types of ciphertexts. Among them, port encryption, node encryption, and link encryption are important forms of data encryption today.
Especially in e-commerce systems and banking systems, the use of data encryption is relatively broad. For example, in a banking system, bank data encryption technology is presented on the link between network devices. In turn, it shows the linkage between it and the network switching equipment. In the use of firewalls and switches, data and information are transmitted to the system security equipment for encryption processing and detection. The use of data encryption technology is to ensure that when data is transmitted over the network, it plays an important role in protecting the data.
Encryption technology encrypts the data, making it difficult for unscrupulous persons to steal information. We should implement multiple encryption processing of core information, which will strengthen the protection effect. When the information is entered incorrectly, the encryption technology will disconnect or close the data exchange port between the firewall and the switch, which has a certain protective effect. At present, the use of data encryption technology plays an important role in computer network security, and at the same time has a vital practical application utility and value as shown.
(2) Application and algorithm of data encryption
Digital signature authentication technology is used in computer network technology, and network authentication technology is the highest stage of data encryption technology development today. It establishes user login permissions through user data verification, which in turn protects against external aggressions and ensures the safe operation of the network. At this stage, the use of digital signature technology is relatively broad. Digital signatures mainly use key calculation methods and digital encryption principles to ensure the safe operation of the network.
Only after the user data is entered correctly can he log in, which is also the main requirement for digital signature authentication. The cyclic shift algorithm is a common algorithm in data encryption algorithms, which realizes the exchange of data positions. In other words, during data transmission, the data is in bytes, showing a cyclic shift between data bytes, with strong regularity, but it adds greater difficulty to those who decipher the key. Implement the necessary processing of the data and construct the cipher text. This method is applicable and simple.
The main role of data encryption technology in computer network security
(1) Helps to reduce resource consumption, energy saving, and optimization
The application of data encryption technology in computer network security helps to reduce resource consumption and show energy-saving optimization. When using data encryption technology, relevant workers can give full play to the modern energy-saving utility and reduce the loss of resources during network operation. Then, strengthen the control of computer network systems to reflect the important development goals of energy-saving optimization.
(2) It helps to improve information processing power and reduce costs
The application of data encryption technology in computer network security helps to strengthen the information processing power of computer network systems and minimize costs.
- First of all, data encryption technology is essentially viewed. It is the most avant-garde science and technology today. It is used in computer network systems to efficiently improve the processing efficiency of digital information. At the same time, it can improve network technology resources and reduce the overall cost of network operations.
- Secondly, data encryption technology is improving the efficiency of computer network information processing, while also ensuring the stable operation of network systems, helping to optimize the defects in previous technologies, and gradually improving the implementation of network technology.
- Finally, compared with our country’s previous computer network technology and today’s data encryption technology, data encryption technology is more accurate at the level of digital information processing. Therefore, this technology can effectively save data processing time to the maximum extent, save physical, financial, and human resources, and finally reduce the overall cost of network operation.
(3) Helps to improve collaboration capabilities
The application of data encryption technology in computer network security can be organically integrated with computer network security technology, thereby enhancing the ability of computer network collaboration.
- First of all, the relevant workers are using data encryption technology to implement a scientific construction of the existing network architecture, thereby strengthening and improving the network architecture and improving the security of the network environment.
- Then, through the use of data encryption technology, the relevant workers can comprehensively improve the network level and improve their collaboration capabilities.
- Finally, data encryption technology can effectively assist relevant workers to supervise and manage all network systems, efficiently monitoring their collaboration, and then comprehensively and orderly managing the computer network to ensure the normal operation of the computer system.
(4) It helps to give full play to the reasoning ability of data encryption technology
The application of data encryption technology in computer network security helps to give full play to the reasoning ability of data encryption technology. With the widespread use of computer network technology in many fields, relevant workers should comprehensively strengthen the management of reasoning skills to ensure the coordination of network systems.
The application of data encryption technology can efficiently guarantee the coordination ability of the network system and promote the full play of the effectiveness of network management. In addition, relevant workers can use data encryption technology to efficiently supervise the work of the integrated network, and then implement reasonable and accurate judgments and reasoning on the correctness of the network to ensure the safe operation of the network system.
The main factors restricting the security of computer network data
(1) Lack of institutional prevention system
There are certain defects in the establishment of our country’s computer network security prevention system, and some current domestic laws and regulations are difficult to comply with the rapid development of today’s network technology. This aspect is mainly manifested in the fact that not most domestic companies have no awareness of network data security prevention, lack data security systems, and lack scientific regulations and methods to support the management of network data security.
This can easily leave opportunities for criminals to take advantage of and then cause serious losses to the company. Based on this, the company needs to think deeply about the level of the management system in network data security, improve and improve the shortcomings in this area, prevent accidents before they happen, and effectively avoid unstable factors in network security.
(2) The operator lacks basic safety awareness
In daily life, people often use the Internet for learning, work, entertainment, and other things. People will not deepen their learning and attention at the level of computer network security, lack awareness of network security, do not pay attention to the most basic protection and protection, and cannot scientifically deal with network incidents and unsafe factors in cumbersome situations.
In addition, the operators or providers of some network software that people often use only pay attention to the effects of network marketing, and do not pay attention to the support and management of network security. Such security measures are useless, and it is difficult to meet customer security requirements in the actual environment, and it is easy to leave security risks.
(3) Lack of core software technology
Domestic scientific research on independent technology started late, especially from the perspective of the network operating environment. Today’s security vulnerabilities are mainly presented in operating system security, CPU chip technology, SQL information base protection, gateway, and software security. The above-mentioned technologies generally rely on mature imported products or strong support from technology. This model has greatly reduced the domestic network data security index, and there are certain network security risks, which can easily cause losses. It is necessary to be truly aware of this problem, grasp the domestic passivity and disadvantages at this level, and at the same time need to innovate existing technologies.
(4) The evaluation system needs to be supplemented
For computer data network security, under normal circumstances, it is necessary to regulate the basic hacker prevention system as the most efficient security assessment method. By using this method to evaluate the original security factor, or to assist the company to improve the original platform, with a set of reasonable and detailed analyses and explanations, to maintain network data security, if you strengthen the construction of the evaluation system and expand more avant-garde technologies, you can benefit from the economic and technical levels.
Security issues
(1) System configuration issues
In computer networks, computer network security issues include not only hackers and viruses, but also unscientific system configuration. unscientific system configuration will also form certain computer network security issues. Mainly because when using a computer network, the system configuration is not familiar enough, and even some users think that the firewall in the system is not practical, and uninstall it.
In this way, the security of the computer network will be significantly reduced, and the security of the user’s important information and data cannot be effectively guaranteed. In addition, although some people have installed firewalls, because of the configuration and version status, they cannot better meet the configuration requirements of the computer network system, so there will be varying degrees of security issues.
(2) Virus problem
This problem is the core element that causes computer networks to present security problems. Viruses not only have a fast transmission efficiency but also the transmission patterns of various viruses are also diverse. Viruses are essentially spread using computer networks, which pose a certain threat to the security of customer information and data. For example, in the more popular “panda burning incense” in previous years, if the computer network security protection is not strong, it can easily paralyze the computer network on a large scale. In this way, information and data can easily be leaked, and at the same time, user interests will suffer various losses.
(3) Hacker issues
Some unscrupulous persons will use hackers to carry out malicious attacks on computer networks, causing computer systems to fail to function normally, or causing many systems to be chaotic. In addition, hacking attacks will tamper with or spy on important information and private information. In this way, not only will it seriously restrict people’s application of computer networks, but it will also affect users’ interests to a certain extent. In addition, hacking attacks will intercept the transmission process of information and data, and obtain the most important information and data, resulting in leakage of important information such as customer information and data, seriously harming the interests of customers.
Application of data encryption technology in the field of computer network information security
(1) Network anti-virus technical capabilities need to be strengthened
To show the ability to filter at any time, it is important to install a virus firewall system. Frequently scan and gradually monitor the files in the network server, or add an anti-virus card to the workstation, and the data should be encrypted, file access rights and network access rights should be established, and certain files that can only be executed by a server can be controlled. Those who do not have permission cannot obtain it because the data is encrypted.
(2) Application of data encryption technology
First of all, the use of data encryption technology can initiate disaster recovery methods and emergency response processes at any time in the event of intrusion and attack. The core of this technology is to be equipped with necessary encryption products, such as intrusion detection systems, network scanners, firewalls, etc., to implement real-time network analysis and monitoring, find out the target of the attack at any time and take corresponding countermeasures, and at the same time through emergency plans and backup systems to restore the system in case of emergency.
Secondly, data encryption technology can provide an important guarantee in open network services. Internet security countermeasures can not only ensure that they are not attacked by outsiders but also use fast and extensive network data resources. The core approach is to pay attention to access technology, establish an indestructible gate through firewalls, and adopt an active review attitude towards FTP services and Web services. Therefore, it is important to strengthen the sense of responsibility of internal network customers, ensure the confidentiality of data, and add necessary audit methods under special circumstances.
(3) Use of cryptography
At present, cryptography is the core technology of social network data security, and cryptography methods provide a vital guarantee for network data security. Nowadays, cryptography is mainly used in key management methods, classical cryptography methods, single-key cryptography systems, digital signature methods, etc. However, among such methods, digital signature methods and identity authentication are the most core methods to ensure the comprehensiveness of data and information today.
(4) The importance of safety management regulations
To ensure the security of network data, it is important to improve the professional literacy and ethical cultivation of relevant managers and users, keep core data strictly confidential, and complete the inspection and backup of data.
(5) Cut off communication channels
To cut off the main transmission channels, first of all, attention should be paid to killing viruses and programs on U disks and hard disks. Web pages automatically pushed by the network should not be accepted at will. Poisoned U disks and hard disks should be anti-virus and formatted at any time to block all unsafe transmission channels. The data in the U disk is encrypted in a simplified manner using the mode provided by the Office software to prevent accidents.
(6) Granting of network access control
To comprehensively improve the prevention of network security, it is necessary to use encryption mode to control its access rights, which is also the most important countermeasure and method. This method can better effectively purify network resources and leave no opportunities for illegal resources. This is also one of the key countermeasures to ensure network security. The mode of granting this kind of control is inseparable from the data encryption technology, and generally includes many permissions such as network control, network access control, and directory control.
Concluding remarks
In general, according to the necessity of computer network security today, people can only strengthen the reliability and security of computer network systems as a whole by rationally using data encryption technology by their security risks and security threat factors, establishing their main application model, and scientifically selecting decryption and encryption tools. The reliability and security of computer network systems, and then ensure the safe use of important data and information, while promoting the healthy and sustainable development of data encryption technology.
Keywords: Data encryption technology; computer network security; main role; application
Application of data encryption technology in computer network security; Photo by Shahadat Rahman on Unsplash.
September 2, 2022
New retail technology and innovation 3 concepts
In the context of the new retail era, the Internet has promoted the transformation of traditional commerce into networking, digitization, and electronic transactions have appeared in all aspects of our lives. Daily life, production, operation, service work, etc. are inseparable from e-commerce, but both the new retail industry and physical retail are facing the risk of stagnation. This article will take the new retail era as the background, in-depth analysis of the development status of today’s retail industry, discuss the technological innovation of the new retail industry and the future development path of physical retail, and put forward feasible suggestions.
Here are the articles to answer, the doubts about A brief discussion on new retail technology and the innovation path of the retail industry.
Since entering the new retail era, consumers have occupied a major part of the market. New retail is a way to break the traditional retail model, transform the production and processing of offline products into online services, and use Internet technology, big data technology, artificial intelligence, and other technologies to bring consumers the most convenient and direct experience. The popularity of the Internet will inevitably affect the physical retail industry, and the sense of experience brought by the new retail model to customers has also been tested under the increasing improvement of the Internet. Therefore, the digital transformation and format innovation of the retail industry is both inevitable and the only way to stabilize economic development.
The development status of the retail industry in the context of new retail
At present, our country’s economic development is in a critical period of transformation, transformation, and upgrading of old and new kinetic energy. The consumption-driven economic development model is becoming more and more significant. How to quickly improve our country’s consumption capacity has become the key to driving our country’s economic growth. However, in recent years, affected by the changes in economic normality and the sudden new crown pneumonia epidemic, our country’s traditional retail has faced unprecedented difficulties.
The “2020-2021 Department Store Retail Industry Development Report” released by the Department Store Business Association shows that about 150 department stores will close in 2020, and the total retail sales of consumer goods will be 39.2 trillion yuan, down 3.9% year-on-year, of which commodity retail sales will be 35.2 trillion yuan, down 2.3% year-on-year. At the same time, the retail growth of online platforms is slowing, competition from major e-commerce platforms is intensifying, and the low-cost customer acquisition advantage of e-commerce is difficult to maintain.
Relying on Internet traffic alone to obtain rapid development has become a thing of the past, so the traditional retail industry can no longer be transformed according to the pure e-commerce model, and the new retail industry can get new opportunities. The online and offline integration of the new retail industry has accelerated, and new types of marketing have emerged in an endless stream, showing the characteristics of omnichannel, digitization, and socialization as a whole.
The new retail ecosystem composed of data, supply chain, logistics, payment, and finance has been continuously improved, which has promoted the rapid development of a variety of new retail formats for population segments, categories, and markets, and a group of new retail benchmark companies with more potential for development has emerged.
(1) The development status of online shopping
The Internet era has broadened consumer purchase channels. For consumers, the convenience brought by the online shopping model is immeasurable. Both in terms of geographical scope and product experience, it has brought many choices to consumers. In addition, consumer behavior can also be digitized and visualized through the Internet and information technology to help companies better analyze and meet consumer needs. For enterprises, online shopping can better control the transaction process, collect, and analyze consumer information, and bring consumers a better sense of experience, to achieve the purpose of a comprehensive analysis of goods.
(2) The development status of the physical retail industry
In the new retail era, the development of the physical retail industry is not impressive. With the rapid development of the Internet, major e-commerce platforms have risen rapidly, gradually creating a fashionable and fast online shopping circle. According to the National Bureau of Statistics, the national online retail sales in 2020 were 11,760.1 billion yuan, an increase of 10.9% over 2019. Among them, the online retail sales of physical goods were 9,759 billion yuan, an increase of 14.8%, accounting for 24.9% of the total retail sales of consumer goods, an increase of 4.2 percentage points over 2019.
Moreover, since the outbreak of the new crown pneumonia epidemic in 2020, in response to the government’s call to reduce outings and gatherings, loyal consumers of many brands have also chosen online shopping, resulting in a serious impact on offline retail, passenger traffic has plummeted, and many stores have more staff than consumers. The traditional retail business concept is still stuck in the concept of increasing production, improving product quality, reducing costs, and expanding sales to make a profit.
The lack of personalized business models such as big data and artificial intelligence has caused the phenomenon of “thousands of stores on one side” and “thousands of stores with the same product”, which is less attractive to new consumer groups. In addition, offline store operations need to bear store rent, labor costs, storage costs, and sales management fees. This requires a certain proportion of costs to be added to the general pricing model to set prices, resulting in offline retail commodity prices being much higher than online retail, resulting in the loss of a group of price-sensitive consumers.
The development path of the physical retail industry in the context of new retail
(1) Strengthen physical retail management
In the new retail era, strengthening physical retail management requires the introduction of big data and cloud computing-related technologies. Although the internal structure of physical retail is single, it is very complex to calculate according to traditional methods. The use of Internet technology can form an efficient management model and build an information management system.
Understand the operation and sales status of physical retail stores through the information management system, and transition from the original electronic information to the enterprise data stream, so that the actual procurement, sales, storage, and other processes can achieve the goal of management informatization, which is conducive to improving operational efficiency, increasing store density, and achieving chain effects. During the digital transformation of physical retail, sales and sales profits will further increase, but in essence, technological innovation and technology application is the most critical.
It is the top priority to use technology to fundamentally promote the transformation of stores and thus drive the long-term development of the physical retail industry. Residents’ consumption methods have adapted to online life. The Internet era has brought convenience in terms of time, environment, logistics, etc. Physical stores are gradually replaced by online exchanges in this environment. From the consumer level, online transactions cover offline transactions. From the value point of view, online shopping and physical retail coexist. Online shopping requires a real sense of experience in physical retail.
The new retail technology has achieved the accuracy and timeliness of the transaction process in terms of price and logistics. Physical retail is committed to user experience. For example, the clothing industry tends to be networked, and supermarket stores tend to be physical. The physical retail industry needs a network to broaden customer channels and find customer consumption trends. And introduce this consumption habit into product purchase, and factory merchants then integrate it into product production. It can be seen that new retail requires innovative technologies, and physical retail requires innovative operating models and store density.
(2) Broaden physical retail channels
The development of e-commerce in our country has gradually entered a critical period. Driven by Internet technology, the competition faced by new business formats is also becoming more and more fierce, and physical retail operations have been greatly impacted. In terms of digital transformation, physical retail has gradually become an online digital channel, such as PC-side websites. Some companies have launched online and offline simultaneous sales channels for the convenience of consumers.
However, in practice, online and offline are separated from each other, and many management functions such as commodities, business, and personnel are not completely unified. The digital transformation channels of physical marketing in our country have gradually transitioned from the original PC e-commerce to mobile e-commerce and social e-commerce, and in the process of development, the combination of online and offline has been realized to create an online and offline ecosystem to achieve the effect of sharing.
In addition, a large number of physical sales companies have established cooperative relations with Internet companies and e-commerce platforms, using data collection and processing technologies to share online and offline traffic, provide consumers and customers with a better experience and effectively improve the efficiency of operations and supply chains. With the continuous integration of online and offline, the e-commerce department has assumed more and more extensive functions, from the initial e-commerce practice to digital operations and digital retail expansion.
(3) Build a new retail omnichannel industrial platform production chain
The two-line integration of online and offline combines production, sales, and transportation to form an industrial structure under the new retail model. The popularization of digital technology in the field of physical retail has enabled the realization of commonality between online and offline channels and has improved the maturity of industrial Internet conditions, which can directly face consumers and innovate operating modes.
In the context of digital transformation, physical retail has begun to become a smart application, from focusing more on channels to consumer-centered transformation, and playing a consumer demand-oriented role, so that all physical sales of products, consumer behavior, and users can meet the digital requirements, and apply digital technology to expand the coverage of the entire industrial chain.
Suggestions for format innovation in the retail industry in the context of new retail
(1) In-depth mining and analysis of customer data
In the context of the new retail, offline, online, platforms, and social media are deeply integrated. Consumer buying behavior and consumption habits have become an important pillar of enterprise development. In-depth analysis of customers is particularly critical. In-depth mining of customer data can effectively help enterprises carry out precision marketing.
The content of customer data and information, not only includes the analysis of market prospects and laws but also includes the maintenance needs of existing customers. Through in-depth analysis, enterprises need to mine and find existing and potential consumer groups and establish an all-round, multi-dimensional personalized user management model to achieve an effective expansion of the scope of precision marketing and promote the upgrading of enterprises in the context of new retail. Transformation.
(2) Develop new retail technologies
To meet the diversified needs of consumers for a sense of experience, VR technology is used to realize online virtual experience shopping, offline experience payment, and build a virtual model platform.
The construction of the virtual model platform builds a virtual image based on virtual VR technology and 3D stereo models. When selecting goods, there is an immersive experience, which transfers consumers’ offline purchases to online through the Internet, bringing convenience. In the initial stage, a shopping platform is set up and the user experience satisfaction and software downloads are observed through big data monitoring. Consumers purchase goods through the online experience. Offline stores are mainly responsible for in-store pick-up and after-sales service.
Consumers can choose the pick-up method according to their own needs. It can be delivery or self-pickup. Consumers who pick up at the store will be provided with coupons. Coupons will have QR codes. Scan the QR codes to enjoy discounts online. In the physical store section, brand advertisements and brand promotional products will be placed to attract customers to the physical store through coupons, thereby increasing the sales of brand products.
The value of the virtual model platform is the first, new fields, new models, and new thinking. The virtual new retail model uses new thinking and new models to create an unprecedented virtual model that allows customers to have an immersive experience. It solves the pain points of many people in society who are difficult to dress, choose clothes, and logistics, and initially realize the fast pace of fast life and the new experience of slow life.
Second, maximize niche brands. Consumers want to buy good-quality goods at the lowest price. Many niche brands are offline stores, live streaming, and Taobao stores, but the discovery rate of consumers is not high, the natural income is not high, and the economic benefits are declining. They have settled in the new retail platform. Quality monitoring is carried out by specialized personnel. Successfully registered brands have both credibility and the most intuitive experience in front of consumers. This has not only driven the development of small businesses but also responded to the call to help more unemployed people get employment and get rid of poverty.
The first challenge facing virtual new retail is the difficulty of model docking. No matter which industry accelerating the development of the digital economy, the digital age has brought us a lot of conveniences. Big data, mobile Internet, smart logistics, etc. are widespread in our lives. Team literacy, technological innovation, and thinking development often limit the further development of the digital economy. Traditional business models still have a mindset. Many companies cannot change their traditional business models. Adapting to modern consumers to run businesses, how to make traditional business models more fully integrated with digital business models is a challenge facing the current market.
Second, the pattern tends to be consistent. With the popularity of mobile phone payment, the application functions of many mobile phone software are much the same. What has changed is the interface design, the publicity intensity, the business model, and the payment process. Like shopping software, the core lies in many styles, equal prices, and rich promotional activities. Consumers are tightly grasped through price and convenience. Like live streaming, the core lies in spike prices. Traditional product introductions deeply touch consumers, create a buying atmosphere, ensure logistics, etc., and are rapidly hot under the development of the Internet in recent years.
The significance of new retail innovation is the first, the technological innovation model. For example, unmanned supermarkets, unmanned shelves, vending machines, etc., This unmanned model has developed by leaps and bounds since 2017. Now the popularity of the industry is declining, but the value of this industry still exists. For now, vending machines still have a large market, and with the development of technology, vending machines can now cover almost all industries.
- Second, is the integration of online and offline. For example, Box Horse, Suning, O2O, and other models are mainly promoted by giants such as Alibaba and Jingdong in this regard. The current integration and innovation will be the direction of future changes in the retail industry.
- Third, social retail is based on social platforms. The representatives of this model are Pintuan, Pinduoduo, micro-commerce, etc. In a mobile environment, the use of mobile Internet platforms to promote the development of retail will have good results, and more room for innovation can be obtained.
- Fourth, is the innovation model of the format. At present, there are representative community stores, fresh food stores, coffee shops, etc. From the perspective of the future, such stores will be more flexible and closer to consumers, so they can develop more quickly.
(3) The integration of online and offline precision logistics models
Improve the customer big data system and deeply explore customer purchasing behavior and consumption habits. In the context of new retail, with the development of science and technology, consumers have more and more needs, such as logistics, commodity value, merchant credibility, commodity cost performance, promotional activities, etc., In terms of new retail technology innovation, the management of logistics should not be underestimated.
Traditional retail can only be consumed in-store, buy as you go, and get as you go. In the new retail era, customers can buy goods around the clock, omnichannel, and full-time, and can get goods through in-store pick-up, delivery in the same city, express delivery, etc. This requires merchants to connect with third-party intelligent distribution and logistics systems to shorten the delivery cycle.
Conclusion
In summary, the new retail era puts forward new requirements for the development methods and methods of the retail industry. It is necessary to introduce big data technology, artificial intelligence, VR technology, etc., innovate new retail technologies, and innovate physical retail models. It is more about the integration of elements, diversification of models, and market personalization, to better meet consumer needs, serve consumers, increase the share of physical retail, and promote the continuous development of the retail industry in the new retail era.
The new retail model is becoming the next development trend. Companies need to be prepared in terms of ideas, understanding, technology, resources, etc. to meet the important changes that will occur in the commercial retail field. The emergence of a new retail model has combined the previously conflicting online and offline sales models, forming a new situation of mutual promotion and complementarity, and opening up a new chapter in the retail model.
Keywords: Internet; New retail; physical retail; digital transformation; virtual experience
New retail technology and innovation 3 concepts; Photo by Alexander Kovacs on Unsplash.
September 2, 2022
3 Comparison of Chinese and Western cultures
3 case studies on the comparison of Chinese and Western cultures: After 40 years of reform and opening up, college English teaching has become more refined and deepened, from the original focus on basic knowledge such as grammar, vocabulary explanation, discourse understanding, and understanding of cultural background knowledge, to the current application of cross-cultural communication. You may also like to know the Impact of Big Data Analysis on CPA Audits.
Here are the articles to answer, the doubts about the Discussion A case study on the comparison of Chinese and Western cultures in college English teaching!
The reform of English in colleges and universities has put forward a new teaching goal: comprehensively strengthen the quality and ability training of college students, and vigorously promote cultural quality education. At present, many domestic colleges and universities have successively offered elective courses on the comparison of Chinese and Western cultures or cross-cultural communication to meet the learning needs of different students. English learning is inseparable from learning Western culture and customs.
In the process of international political, economic, and cultural exchanges, only by fully respecting and understanding other countries’ cultures, mastering their own cultures in detail, avoiding contradictions and conflicts, and following the thinking concept of seeking common ground while reserving differences, can success be successful Communication and transactions. In teaching, teachers take the case teaching method as their teaching theory and use vivid cases to allow students to fully participate in discussions and learning, achieve teaching goals, and cultivate 21st-century talents with excellent quality and comprehensive ability.
Constructivism and Case Teaching
Constructivism
Constructivism teaching theory is currently widely recognized as a relatively advanced teaching concept and a guiding ideology for deepening teaching reform. It emphasizes the key role played by individual initiative in the learning process, and at the same time, individual learning is also carried out in a certain historical and social context. Traditional teaching is teacher-centered, emphasizing “teaching”. You may also like to know about A case study of CPA audit failures in listed companies.
Classroom teaching is mainly based on teachers’ lectures. Students take a lot of notes. After class, they also need to spend time and energy consolidating and reviewing. Teachers are tired of teaching, students are tired of learning, and they have strong self-control. of students will follow the teacher’s requirements and get better grades; for students with poor self-control, learning is simply “drudgery”. Constructivist teaching is the opposite of traditional teaching. It is student-centered, emphasizes “learning”, gives full play to students’ initiative, actively explores and discovers knowledge, and actively constructs the meaning of knowledge.
Due to the high degree of participation, students have to use their hands and brains to complete tasks, so they will not feel boring, and at the same time, they can deeply understand the knowledge they have learned and build a new knowledge system. With the rapid development of information technology, the learning environment advocated by constructivism has been strongly supported, and the theory of constructivism has been more and more applied and practiced by teachers.
Case teaching method
Constructivist learning theory includes four elements: “situation”, “collaboration”, “conversation” and “meaning construction”. The case-based teaching method is precisely in the case “situation” set according to the course content. Under the guidance of the teacher, students actively collect information and conduct group and group “collaboration” in a group “collaboration” way. discussions and “conversations” between them, and then integrate all knowledge and experience to construct relevant knowledge meanings for what is learned.
Therefore, the case teaching method is the specific application of the constructivist teaching theory, and the constructivist teaching theory is the theoretical basis for the existence of the case teaching method. The case teaching method originated in the 1920s. Harvard Business School used real business cases and events to teach and encouraged students to actively participate in discussions, with good results. Later, it was gradually applied to teacher training, and until recently, the case teaching method has been a tried and tested teaching method for teachers of various subjects.
The focus of the case teaching method lies in the cultivation of thinking. Students’ brains work to analyze and think about problems, and use “true and credible, objective and vivid, diverse and relevant cases” to cultivate students’ awareness of critical reflection, unity, and cooperation. Consciousness, and the ability to think in multiple directions, are divergent. The author will not repeat the specific implementation process of the case teaching method and will reflect its essence in the following cases.
Comparative Cases of Chinese and Western Cultures
When asked about the experiences of international students abroad or the experiences of foreign teachers in China, they would say: that every day in communication and life, there are all kinds of embarrassment or misunderstandings due to cultural differences between China and the West, and every day their minds will feel it This kind of cultural difference is also constantly reflecting on their own culture, reflecting on their behavior, constantly correcting their thinking, and thinking and responding to these situations with a more objective mentality. Here are a few hot examples:
Case 1: Education and teaching
One day, a foreign teacher came to the class, and the classroom atmosphere became active. Since foreigners are rare in the local area, and the course content is set to be relaxed and interesting, students are more willing to participate. At this time, all the students in the class are listening carefully and passively learning. of students and those who sleep with mobile phones are also listening to the content of the foreign teacher with their ears pricked up. So, what exactly did the foreign teachers tell the students so attractive? It’s very simple.
First, I said a few special question words: who, what, which, when, where, why, and how. The foreign teacher read it several times with passion, and then asked the students to make sentences, but did not make a sentence within the specified time. I will be punished. Of course, the punishment is simple and pleasant. Some students can’t understand the foreign teacher’s speech and make all kinds of jokes, which makes other students laugh. Soon one class is over, and then the second class is simple.
I imported it for a while, then played the video to the students, and then showed the students a few questions about the video, giving everyone time to start thinking and writing personal opinions. The video playback took about half the class time, and the writing took up half the class time. The foreign teacher hardly said anything in this class, but the students all participated and handed in all the writing content at the end of the class. It is also an English class. Chinese teachers often use the teaching method.
The amount of information is relatively large and there are many knowledge points. Students need to take a lot of notes and complete the homework assigned by the teacher after class. Students are active, listen carefully, and take notes. Although one-third of the students are listening, they are passively accepting knowledge, and one-third of the students simply stay out of the way, either playing with their mobile phones or sleeping. in a negative learning state. Students made a comparison of the education and teaching modes of two teachers from Chinese and Western cultures:
Some students said: “Chinese teachers’ classes are still the most suitable for Chinese students. Although they are boring, they have a lot of content and can learn more knowledge.”
Some students said: “I don’t seem to have learned anything in this class.”
Some students said: “I prefer foreign teachers to teach, not tired and interesting.”
Another student said: “The foreign teacher’s class allows me to think independently so that my brain and thinking have been exercised.”
The first two viewpoints belong to the first third of students, and the last two viewpoints belong to the second and third of the students. Students feel the difference between Chinese and Western teaching models, and some Accept, some rejected them. As can be seen from the above cases, in terms of teaching, there are great differences between Chinese and Western education methods. At present, many English teachers in colleges and universities are still using this traditional method of teaching and lecturing.
They teach the content of hard preparation with a dry mouth, but many students do not buy it, and only one-third of the students can learn. The foreign teacher from Canada managed two classes with ease. The problem is that all the students benefited from it, especially by expressing their personal opinions on the video content and presenting it in writing. Every student is very happy after class, and some students were even reluctant to leave, and even took pictures with foreign teachers. Foreign teachers use the case teaching method to give full play to the initiative of the students.
The students seem to have not learned anything, but they have subtly gotten a lot of exercises, analyzing problems, thinking about problems, answering questions, and constructing their cognition of external things. and critical thinking skills. In the long run, what are the educational concepts and models of foreign teachers? ^ Chinese teachers are more advanced, they can cultivate students’ self-awareness, give full play to students’ initiative, and cultivate students’ analytical ability, critical thinking ability, oral expression ability, and even work efficiency, this is what Chinese teachers should study hard.
Case 2: Expression
A Chinese was having dinner with a friend in the United States, and they disagreed when discussing the issue of starting a company.
The American said, ”There are many business opportunities in China. My idea is very good. We can do our own business and make big money.”
The Chinese said, “It’s easier said than done. We should consider every aspect. Your idea is great and ahead of time， but it’s difficult to carry out such a big business. We can’t invest casually. What if we lose it？”
The American was angry and said, “Life is short. If we are always concerned about losing money， we can’t realize our life value. I have all the resources except money, I need investors.”
The Chinese smiled and told him, “Right, money is important. But who would invest in you if you don’t have good planning research in the paper? It’s just an idea. Everything is just in your mind. But others don’t know what you are doing or what you want to do. So， let’s start with just a little thing， such as preparing planning research.”
In the above example, the American insisted on starting a company with his ideas. He felt that his views were very advanced and would make a profit. He never considered the difficulties that he would encounter in China. He was a little unhappy, talking about how life is short, and he shouldn’t overthink the consequences, otherwise, nothing will be accomplished. In comparison, the Chinese are cautious and considerate. He warned Americans to think more about practical issues, and suggested starting with planning. So the students began to speak:
“Chinese people are more restrained and modest, Americans are more direct and aggressive, and I prefer the Chinese way of doing things, being thoughtful and cautious, to get the best results.”
“Doing business is different from doing business. If we are just a small vendor, we can do it without hesitation. However, huge investments must be well-planned and have a reasonable system and theory. Otherwise, who will be responsible for losses?”
“Americans are too whimsical to understand.”
We can see the difference in expression between Chinese and Americans. Americans are more direct and aggressive in thought and expression. They follow the concept of the individual before society, and have been taught since childhood to be independent, confident, and realize self-worth. Only by realizing their value can social value and national value be realized. Western society pays attention to the development of individuality, and individual opinions will be valued and recognized by society.
They speak and act more directly, decisively, ambitiously, and put into action when they have an idea. People who lack self-confidence and aggressiveness are difficult to be accepted and recognized by society. In China, however, the society advocates the concept of the collective before the individual. Only when the collective interests are guaranteed can individual interests be realized. the relationship between the government and the members of society.
Therefore, people pay attention to euphemism, humility, and low-key, “think twice before doing things”, and must consider all aspects of things. “Full of losses, modest benefits” has become people’s life creed. If the Chinese are as confident as the Americans who seem to have a big career without a well-planned plan, people will think that this person is problematic and unreliable, and even if there is a good plan, people will think that this person is in too much of a hurry, too ambitious.
In China, being ambitious is regarded as bad behavior, which means that the interests of others and even their lives will be threatened, and they have been denied and rejected by Chinese society for generations. It can be seen that if the understanding of Chinese and Western cultures is not thorough enough, it is easy to be coldly treated in foreign countries. To avoid similar embarrassment for domestic students going abroad, it is very necessary to continuously infiltrate and let students understand this difference in college English classes or open elective courses on cultural differences between China and the West.
Case 3: the way of thinking
The difference between Chinese and Western cultures can also be seen on the world map. We have always thought that the world map that we have known and are familiar with since childhood should be like the following, and this type of world map is used all over the world. However, when the students were shown the British and American versions of the world map, the students were shocked. It turned out that the world map can still be like this.
They immediately found that the two different versions of the map have one thing in common, that is, whether China or the United Kingdom and the United States, their own countries are in the center or off-center. Recently the United States has used a different version of the world map, putting its own country in a more central position.
When Australia and New Zealand version of the world map was shown to the students, there was an uproar, because this map was even more outrageous. At least the British and American versions of the world map were placed north and south, but the Australian and New Zealand versions were placed on the top South to North, completely reversed, the purpose is to place one’s own country in a relatively central position. As a result, the students had heated discussions and speeches, and students said:
“I never thought that there would be so many different versions of the world map! These maps refreshed my eyes and gave me a lot of knowledge!”
“This gave me a new understanding of the world from another perspective. The world we think of is not necessarily like that. It may have many other ways of existence. We should learn more about the West and other countries or countries as possible. The culture of a nation enriches its cognition of the world, so the evaluation or conclusion made in this way is more accurate.”
“This is more of a philosophy. From these maps, I can feel the difference between other countries’ cultures, and there may be more places for us to understand and learn. As citizens of a big country, we can’t be arrogant and blind. To be confident, you should go out ideologically, or simply go abroad to see the outside world, understand the world, and at the same time understand yourself and your nation better.”
From this case, it can be seen that the students’ thinking has been impacted. They have felt a different way of thinking. China and the West have different understandings and solutions to the same problem, and it also reflects the wisdom of human beings. Due to the differences in geographical environment, economic system, and philosophical tradition, Chinese and Western cultures have different ways of thinking, which in turn affect people’s different understandings of things, presenting a variety of solutions to problems, and Each method embodies human wisdom and thinking.
To make the map more intuitive and make it easier for people to understand the world from the perspective of their own country, they all place their own country in a more eccentric position, so there are several different versions of the world map. Looking at the world from different angles will make people feel different and generate different ideas, which will make people think of other things. Looking at problems and solving problems from another angle may get more ideal results. This kind of conclusion arouses the strong curiosity of the students. Some want to continue their hobbies and discover the beauty of more things;
Go out to explore more unknown worlds, then analyze and integrate what you have seen, heard, learned, and learned, take the essence and remove the dross, come to your conclusions and opinions, and create more wealth for society and the country. No matter what students think, this course of comparing Chinese and Western cultures will undoubtedly inspire their desire to explore, like a key that opens the door to a new world, which will make them put into action and create new perspectives, new Inventions…will play a positive role in promoting the personal development of students and the sustainable progress of the country.
Summary
The case teaching method is a teaching method based on the theory of constructivism, which has been widely recognized and respected and is a relatively advanced teaching mode. Case teaching can greatly shorten the gap between theory and practical life, and make classroom teaching lively and interesting, and theoretical learning will not be pretentious and boring. At the same time, students will gain analytical skills, critical thinking skills, and practical problem-solving skills in the process of thinking, group discussion, collective discussion, and in the process of summarizing.
There are huge differences between Chinese and Western cultures. This article lists three examples of education, thinking and expression, which fully demonstrate a truth: in the case of the increasing globalization process, stories of cultural conflicts and collisions occur every day, as the upcoming College students who are going to the society need to be familiar with and understand these differences at the fastest speed to adapt to the rapidly changing world. Understanding cultural differences can better guide future life and work. This is not only a skill learned for work and life but also a kind of intellectual enlightenment.
Using the case teaching method to instill the knowledge of Chinese and Western cultural comparison in college English classrooms to cultivate students’ critical thinking ability is the process of students’ ideological enlightenment, and it is a process of jumping out of the original old-fashioned thinking mode, making thinking more diverse, more compatible and more open, a more critical and reflective process. The enlightenment of this kind of thinking is the inner driving force of behavior. People will invent or create with great enthusiasm, promote the progress of society, and write a glorious stroke in the history of human civilization.
3 case studies on the comparison of Chinese and Western cultures; Photo by Cherry Lin on Unsplash.
July 21, 2022
2 Impact of Big Data Analysis on CPA Audit
Discussion on the impact of big data analysis on CPA audit: With the advent of the era of big data, it has invisibly changed various industries, including CPA audits.
Here are the articles to answer, the doubts about the impact of big data analysis on CPA audits with a full Discussion of the Essay!
The era of big data can not only eliminate the obstacles of audit location and time, reduce the expenditure of CPA audit and improve the efficiency of audit work, but also greatly increase the possibility of auditing from the previous sampling to the whole sample in the era of big data. Make auditing more aligned with social reality and reduce the drawbacks caused by sampling. The following Impact of Big Data Analysis on CPA Audits explain below are;
Weak Links of CPA Auditing in the Era or impact of big data analysis
Traditional audit work faces challenges
With the rise of the era of big data, there are many benefits for CPA auditing, such as increased data comprehensiveness and high data authenticity. At the same time, the era of big data has also brought some problems to CPA auditing. In auditing, big data technology is used step by step.
In the process of auditing, big data technology can be used to obtain some data and valuable content, which can be summarized from it, and the main development of the company’s property status, operation management, and regulation innovation can be grasped. direction. In the era of big data, the previous auditing methods are no longer applicable. In particular, sampling audits, in the past were unable to analyze and process all the data due to the actual situation their data is analyzed and processed in the form of sampling, and then the whole is speculated and analyzed based on the results of a small range.
Therefore, the results are minimal. The rise of the era of big data has brought a turning point to sampling audits. We can collect all data according to big data technology, make data samples more comprehensive, increase effectiveness and integrity, improve audit work efficiency, and bring new ideas to audit work.
The overall supervision of the industry is limited, and the division of audit responsibilities is not clear
With the continuous development of big data and the rise of new industries, my country’s laws and regulations in this field are not perfect, the division of audit responsibilities is not clear, and effective supervision is not enough. Essay Discussion on Business Accounting and Management Strategy of Modern Enterprises.
Improvement of auditors’ learning standards
With the rise of the era of big data, professional workers in some industries will gradually lose their jobs, while other data experts will be produced and have suitable positions. In the process of audit work development, the requirements for auditors are getting higher and higher. In addition to professional knowledge, they also need to learn the analysis of big data and improve the data analysis ability, data calculation ability, and data prediction ability of auditors. Therefore, the learning standards of auditors have been greatly improved.
In the past, audit methods and applications faced many difficulties
Through the continuous development of society, the previous audit methods have gradually become stable. There are many commonly used audit methods, such as observation, interview, and business process description commonly used in control testing. However, in the era of big data, many audit methods in the past are facing difficulties. If audit methods cannot adapt to the changes of the times, they will be gradually eliminated.
Therefore, in the context of big data, the collection, storage, analysis, and processing of data become particularly important, and the methods are constantly innovating. Continuing to use the old audit methods will make the audit work less efficient and unrealistic. At this stage, the auditing ability of auditors also needs to be continuously improved to keep up with various innovative auditing methods in the era of big data.
CPA audit optimization path in the era or impact of big data analysis
The policies and related systems on auditing must be improved as soon as possible
With the continuous progress of computer technology, we are gradually exploring the development of cloud computing and cloud data, shortening the gap with the developed countries in the world, and in some fields, we are certainly at the forefront of the world. However, the development of the era of big data brings opportunities for CPA auditing and also brings many problems. Therefore, effective changes must be made in the era of big data.
Cloud computing is a product of the era of big data. It lacks perfect laws and regulations, and the application of big data needs the support of cloud computing. This makes the regulation and legislation of cloud computing particularly important, because only in this way can data be kept safe The application of CPA audit must also rely on the development of these new technologies in the era of big data. Therefore, the establishment of new audit rules has become one of the more important tasks at this stage.
In the era of big data, relevant regulatory regulations need to be completely changed and followed up to avoid upcoming risks. Relevant departments should also pay attention to the revision of laws and regulations on the application of big data. Re-revising policies and guidelines is an effective way to avoid risks. In the process of auditing, data is an important criterion for reflecting the results. Therefore, if you want to get good audit results, you must have a good data analysis platform.
At present, there are two ways to promote the establishment of data platforms: one is to build on the platform of industry associations, which not only allows the audit work of certified public accountants The second is to establish a regional data analysis and processing platform. Between provinces and municipalities, and between municipalities. In this way, there will be obvious regional distinctions, and the data analysis platform between regions can be integrated into the data analysis platform of the CPA
Strengthen audit supervision and build an audit “cloud platform”
As mentioned above, in the era of big data, if the CPA audit is to apply big data, there will be higher requirements and standards for industry supervision. In practice, if the industry supervision is not in place or not carried out, the audit work will be in a quagmire and cannot function normally. You may also like to learn Effect of Corporate Accounting on Internal Control.
Therefore, if the CPA audit is to carry out the application of big data, it must be under the supervision of the industry, which is a basic requirement. Building an audit “cloud platform” is the top priority in supervision. If big data is successfully used in CPauditsit, it will bring immeasurable economic benefits and commercial impact to society. Therefore, this initiative needs to be properly guided by industry managers The “cloud platform” constructed in this way will have certain social benefits.
Taking a long-term perspective to cope with the arrival of the era of big data
The era of big data is a big change for everyone in society. We can see a lot of business opportunities and will face more opportunities and challenges. Only by constantly learning the technologies in the era of big data, and having the ability to own and process these data, can we become a winner in the development of the era. Not only themselves, but accounting firms also need to make long-term changes to cope with the arrival of the era of big data, not only need to incorporate big data and cloud auditing into plans but also need to try to apply big data, through auditing experiments, to cultivate Audit talents in line with the new era.
Promote the development of big data audit analysis models and audit software
Due to the different professional work in all walks of life, data application needs are also different. For the audit industry, in the application of big data, it is not only necessary to study the model, but also need to study the software development, but also to echo its development, to build a big data audit analysis platform with its characteristics. Whether the effect of this platform can be effectively reflected, it is necessary to further promote the development of big data audit analysis models and audit software, and to carry out goals and methods under the guidance of experts, to meet the needs.
Conclusion
All in all, in the era and impact of big data analysis, the application of big data brings opportunities and challenges to the audit process, making the audit process more in line with the actual situation, and the audit results tend to be more accurate. From this, we can also find that audit staff needs to seize the key points in the development of the times, insist on continuous innovation, meet opportunities and challenges, have problem-oriented thinking, and constantly improve and progress. Only in this way can they improve their professional ability and keep pace with the times.
2 Impact of Big Data Analysis on CPA Audit; Photo by Towfiqu Barbhuiya on Unsplash.
July 20, 2022
5 Analysis of Project Based Learning Benefits
The basic project based learning benefits is that teachers set up practical research and exploration of project content, then inspire students to carry out independent thinking and exploration for specific project content, and finally achieve the effect of promoting the optimization and improvement of students’ comprehensive literacy of subject practice. The content of the syllabus of auto insurance and claims contains practical teaching points at multiple levels, so it reflects the importance of comprehensively introducing and using the project-based teaching mode. This paper discusses the overall implementation ideas of the project based learning benefits model integrated into the auto insurance and claims course and gives reasonable countermeasures for improvement and rectification.
Here are the articles to answer, the doubts about 5 Analysis of Project Based Learning Benefits
The core teaching goal of the auto insurance and claims course is to require students to accurately master the correct operation process of auto insurance and claims and to flexibly use the existing basic theories of the course in combination with course examples. The content of the syllabus of auto insurance and claims involves relatively complex and cumbersome basic knowledge points, which makes students feel abstract and obscure for the basic content of the course, and it is difficult to ensure the expected good effect of course teaching.
To fundamentally promote the realization of comprehensive transformation and adjustment, teachers should implement the new course implementation model of project based learning benefits throughout the course teaching process, aiming to stimulate students’ interest in exploring and researching the basic content of the course and closely integrate the practical scenarios in the course field. You may like to learn 5 Analysis of the New Energy Vehicles Insurance.
The objectives of the auto insurance and claims course
Course basic knowledge teaching
The basic theoretical knowledge of auto insurance and claims covers a wide range of content, including auto insurance principles, auto insurance contracts, common types of auto insurance, auto insurance underwriting and claims, and other key components. By carrying out all-around comprehensive teaching, teachers should be able to ensure that students can deeply and accurately understand the basic teaching points of courses, and consolidate students’ existing theoretical foundation of course learning.
Cultivation of discipline practice ability
Whether students can form excellent subject practice literacy ability in the course of comprehensive development of course study is fundamentally related to the degree of adaptability of students after entering the post-operation practice environment. Therefore, in the practice of teaching, teachers must put students’ existing subject practice ability in the first place, and actively promote the optimization and improvement of students’ subject practice literacy ability.
In the classroom, teachers must inspire students to think independently about the key points of the operation of auto insurance claims, and encourage students to use independent ways of thinking to judge and analyze the needs of customer groups in the field of auto insurance claims, and then correctly use the existing basic theoretical content of the subject. You may also like to learn What is Gynecomastia Surgery and Treatment?
Improve the comprehensive quality of students
Under the current circumstances, there are still many students who show the shortcomings of a lack of comprehensive practical literacy. The key root cause is that students lack curriculum practice training. Therefore, teachers must integrate more practical elements in the teaching process of auto insurance and claims, to promote students to fully realize their comprehensive literacy ability.
Teachers should create a complete set of realistic scenarios for course practice to optimize students’ existing course experience. In addition, teachers should pay full attention to the process of course assessment, correctly use the technical indicators of course assessment to judge the level of students’ comprehensive practical ability and make reasonable and perfect designs for the diversified course assessment index system.
Reform path and countermeasures for project-based teaching of auto insurance and claims course
Reasonable selection and design of course teaching project content
Whether the course teaching content can be reasonably scientifically arranged and designed is fundamentally related to the overall implementation effect of teaching. At present, teachers must correctly recognize the complexity and practical characteristics of the course content of auto insurance and claims and optimize the existing course design scheme in combination with the implementation requirements of course teaching.
Teachers should give a correct understanding of the real ability level of students in the class, flexibly control the difficulty of project-based curriculum design, and avoid hitting students’ enthusiasm for independent exploration. Teachers should set different project exploration contents for students with different practical abilities and literacy, to stimulate students’ interest in independent thinking and completing project exploration tasks.
For example, for the teaching content of the important course of accident car claim settlement, teachers first need to explain the basic practical operation process of accident car claim settlement to the class students in detail, to ensure that students can be fully familiar with the accident car claim settlement operation process. Under this premise, teachers can inspire students to think independently by setting up vivid and real accident car claims scenarios, to ensure the purpose of deepening students’ impression of course learning.
Students should be able to cultivate a good sense of professional ethics and legal awareness through independent thinking and exploration of the operation process points of accident vehicle claims and inspire students to use flexible thinking methods to connect with the post-practice environment.
Encourage students to carry out independent project research and exploration
At this stage, there are still many students who tend to ignore the process of self-exploration and practice. Because students ignore the process of self-exploration and practice of projects, they will have narrow and rigid course learning ideas. To mobilize students’ diversified practical thinking, teachers must encourage students to carry out independent exchange and exploration of course content in the course of teaching and ensure that course exploration projects are arranged in close combination with classroom practice scenarios.
Teachers should give patient guidance to students who currently have difficulties and obstacles in practical exploration and learning, and comprehensively strengthen teachers’ inspiration and guidance in the classroom process, to prevent students from deviating from the correct curriculum practice and learning ideas. For example, for the important course teaching content of designing car insurance plans, teachers must inspire class students to independently complete the planning and design of insurance plans based on the basic needs of car owners and customer groups.
Teachers should first set the basic needs of car owners and customers for students, and then require students to complete independent program planning and design work in combination with the basic practical points of existing car insurance programs. Through comprehensive insurance risk analysis and customer group demand analysis, students should be able to accurately understand the effect of automobile insurance plans, which is beneficial to promote the formation of students’ independent practice and exploration thinking.
Enhance the emotional connection and interaction between teachers and students
The new teaching model based on the premise of emotional interactive experience can not only help students release the pressure of learning, but also give the new car insurance and claims course exploration and learning experience. Students should be able to optimize their comprehensive practical literacy by participating in the experience and interaction of auto insurance and claims courses.
Under the background of in-depth implementation of the teaching reform of auto insurance and claims at the current stage, the experiential teaching model of auto insurance and claims is increasingly being valued by teachers and students. Compared with the original teaching ideas, the auto insurance and claims class based on the support of experiential scenarios can create a more harmonious classroom interaction atmosphere, which is beneficial for students to experience the real practical life situation and deepen the students’ experience in automobiles. Participation in Insurance and Claims Course.
The new experiential teaching mode can also prevent students from feeling boring in auto insurance and claims courses, and ensure that students from a more interesting impression of the learning and exploration process of auto insurance and claims courses. There is an inseparable relationship between the auto insurance and claims course and the actual life situation, which objectively determines that the experiential subject teaching model can be widely used.
Fully introduce the auxiliary platform technology of network informatization
The network information-based course teaching auxiliary technology can deepen students’ understanding of the basic theory of the course, and ensure that students can form a new impression of the process of exploring and learning about the basic theory of auto insurance and claims. Specifically, in the current teaching practice process, teachers should correctly operate and use the network information-based curriculum-aided teaching platform to ensure that an interesting and vivid classroom atmosphere is created for the students in the class.
Teachers should intuitively display the basic theoretical difficulties of auto insurance and claims settlement on the information platform, help students reduce the difficulty of the existing course self-exploration process, and cultivate and build students’ confidence in course learning. Teachers should appropriately simplify the complexity of the theoretical content of the course to prevent students from feeling boring in the course of the class.
Project based learning benefits is objectively beneficial to deepen the impression of classroom learning, and comprehensively activate students’ existing practice and exploration thinking. However, it should be noted that the current auto insurance and claims class still has the defect of a boring classroom atmosphere, and many students are accustomed to the established auto insurance and claims teaching and learning model.
To promote the realization of all-around transformation, teachers must now fully realize the value and significance of project-based teaching throughout the auto insurance and claims class and fully combine the network information platform to create a more interesting and vivid project classroom atmosphere for students. Teachers should comprehensively enhance the communication between teachers and students in the classroom and change the students’ thinking of course learning.
Appropriately integrate the ideological and political elements of the curriculum
The ideological and political elements of the course are a very critical basic part of the course teaching. The teaching and implementation of auto insurance and claims are indispensable for the entire process of teaching and implementing the important elements of the course ideological and political as a guarantee.
Specifically, in the process of integrating and infiltrating the practice methods of curriculum ideology and politics, teachers must be good at inspiring the whole class to associate practical operation scenarios and correctly use the contextualized curriculum teaching mode to assist in achieving curriculum ideological and political goals.
Teachers and students should conduct in-depth discussions and exchanges on practical problems in course learning, to enhance the deep emotion between teachers and students. At the same time, teachers should lead students to experience and feel the practical atmosphere of the course, and cultivate students’ excellent professional ethics.
Conclusion
After analysis, it can be seen that the practical reform ideas and measures of project based learning benefits should completely run through all aspects of the course teaching process, ensure the use of flexible and scientific course teaching methods to mobilize students’ interest, and cultivate students’ independent exploration and study habits for auto insurance and claims courses.
Under this premise, teachers and class students should carry out close connection and interaction, and actively adopt and use the network information-based curriculum-assisted teaching platform. At present, teachers should reasonably select and design project teaching modules for the auto insurance and claims course, encourage students to use independent research and independent exploration to obtain new learning experiences, and cultivate students’ excellent practical application ability.
5 Analysis of Project Based Learning Benefits; Photo by KOBU Agency on Unsplash.
July 20, 2022