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  • Old and new accounting systems for 4 Convergence

    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 Image
    Discussion on the convergence of the old and new accounting systems; Photo by Simon Kadula on Unsplash.
  • 5 data encryption technology computer security

    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 Image
    Application of data encryption technology in computer network security; Photo by Shahadat Rahman on Unsplash.
  • 2 Impact of Big Data Analysis on CPA Audit

    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 Image
    2 Impact of Big Data Analysis on CPA Audit; Photo by Towfiqu Barbhuiya on Unsplash.
  • 5 Analysis of Project Based Learning Benefits

    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 Image
    5 Analysis of Project Based Learning Benefits; Photo by KOBU Agency on Unsplash.
  • 5 Analysis of the New Energy Vehicles Insurance

    5 Analysis of the New Energy Vehicles Insurance

    New Energy Vehicles Essay: In recent years, with the continuous deepening of the concept of energy saving and environmental protection and the continuous improvement of the level of automobile research and development, the production and sales of new energy vehicles in my country have grown rapidly, and they have great development potential in the automobile market. Compared with traditional fuel vehicles, new energy vehicles are quite different in structure. Therefore, traditional auto insurance cannot protect against the unique risks of new energy vehicles.

    Here are the articles to answer, the doubts about the Analysis of the Development Status of New Energy Vehicle Insurance

    In December 2021, the introduction of new energy vehicle commercial insurance exclusive products prompted the rapid integration of new energy vehicle insurance into the new development pattern, and the development prospects are immeasurable. This paper analyzes the current status of the development of new energy vehicle insurance, finds out the existing problems and puts forward suggestions for the development direction of new energy vehicle insurance in the future.

    An overview of my country’s new energy vehicle industry

    The new energy vehicle industry is developing rapidly. In 2021, the production volume of new energy vehicles in my country will reach 3.545 million units and the sales volume will reach 3.521 million units. As shown in Table 1, the sales volume of new energy vehicles is growing rapidly, with a year-on-year increase of 113.9%. At the same time, the export of new energy vehicles has achieved breakthroughs. In 2021, the export of new energy vehicles will reach 310,000 units, a year-on-year increase of three times.

    These data show that new energy vehicles have entered a new track for large-scale and rapid development. Today my country’s new energy vehicle brand market is mainly composed of three categories: one is the overseas car-making force represented by Tesla, which occupies the high-end market of its high-end brand awareness, design, and technological advantages. In 2021, Tesla has strengthened market attention and traffic through price cuts, which will have a greater impact on competitors.

    The second is the domestically produced cars represented by BYD, NIO, and Xpeng. They have Internet genes and are influential in the high-end market of Generation Z, especially NIO. The third is the economical and practical school represented by Wuling Hongguang MINI EV, which mainly benefits from third-tier cities and towns, and will become an Internet celebrity brand in 2021 with leading sales.

    Development Status of New Energy Vehicle Insurance in my country

    The introduction of new energy vehicle insurance

    There are big differences between new energy vehicles and traditional fuel vehicles in terms of power principle, structure, maintenance, etc. The battery is the basic energy and power source, the drive motor can convert this onboard energy into driving power, and the electronic control system controls and monitors the vehicle. The operation and component status of new energy vehicles, referred to as the “three power” system of new energy vehicles, before the introduction of new insurance clauses, these risk factors were not covered by suitable insurance coverage.

    Traditional auto insurance cannot match new energy vehicles, so it is an urgent matter to modify and improve the original auto insurance products to match new energy vehicles. To fully implement the “dual carbon” goal, on December 14, 2021, the Insurance Association of China issued the “New Energy Vehicle Commercial Insurance Exclusive Clauses (Trial)”. The “clauses” mainly include new energy vehicle loss insurance in terms of insurance types, third-party liability insurance, vehicle personnel liability insurance three main insurance, additional insurance types are adjusted from 11 traditional auto insurance to 13, adding additional external power grid failure loss insurance, additional self-use charging pile loss insurance, additional self-use charging Three new pile liability insurances.

    Sale of new energy vehicles (unit: 10,000 units, %) Exclusive additional insurance for energy vehicles, basically taking into account the common risks of new energy vehicles. Motors, batteries, and electronic controls are the components with the most concentrated risks. These components are covered by the new energy exclusive auto insurance, indicating that the coverage and responsibilities of new energy vehicles are more complete. In terms of insurance, a new car can be directly insured, and a vehicle that has been purchased before needs to wait for the expiration of the previous auto insurance coverage before insuring the new energy vehicle auto insurance.

    The characteristics of new energy vehicle insurance

    New energy vehicle exclusive insurance can fully consider the risk characteristics and usage scenario characteristics of new energy vehicles, and the insurance subject matter, insurance liability, and insurance amount are more compatible with these characteristics, which can effectively meet the needs of new energy vehicles. You may like to learn ERP systems in Financial Management Essay.

    First of all, in the design of insurance content, the new exclusive insurance can be designed in combination with the risk characteristics of automobiles, which has certain pertinence; the clauses clarify the insurance responsibilities involved in the “three power” system, fire accidents, charging status, etc. When the exclusive additional insurance for energy vehicles is included, for the first time, external equipment such as charging piles are included in the coverage, and the monthly depreciation coefficient is appropriately adjusted according to the characteristics of new energy vehicles.

    Secondly, in terms of coverage, the design of insurance clauses comprehensively considers the risks in the use of new energy vehicles, designs additional insurance for the charging process, covers loss insurance and liability insurance, and uses the insurance mechanism to further share the charging process of new energy vehicles. risk and protection are more comprehensive. It is worth noting that since the introduction of this clause is still a trial plan, there will still be many uncertainties in the implementation process, and it still needs to be updated and improved in the continuous development process in the future.

    Three new energy car insurance problems

    As a mature and standardized business, auto insurance generally has little potential for development. However, with the entry of new energy-exclusive auto insurance, the development logic of the market needs to be reshaped, and insurance companies will face new opportunities and challenges. Dropshipping How to Start? 8 Expert Reasons is Worth it.

    High premium pricing

    Since the rise and fall of premiums are related to the number of vehicle owners’ violations and the number of accidents, the premiums of some models with higher loss rates and higher prices in the past will rise. New energy vehicles are fundamentally different from fuel vehicles. Therefore, the situations of failure, maintenance, and claims are also different, and there is another set of pricing systems. Since the introduction of the new insurance terms, there has been a rise in auto insurance for some policyholders.

    For example, Tesla has the highest claim ratio and claim amount, reaching 1:1.4. The all-aluminum body used by Tesla can only be replaced in one piece after damage, so the compensation amount after an accident is higher than that of other models. expensive. In the past car insurance cases, there have been many battery fires and combustion accidents, which also caused casualties. Although the causes of accidents involve various aspects, industry experts mostly point to the battery itself and the design of the whole vehicle.

    They cannot control their accidents and reduce maintenance costs. It is difficult to reduce the insurance premiums of new energy vehicles (especially high-end models). Car companies have to continue to invest in subsidies. With the further popularization of new energy vehicles, all kinds of accident conditions that have never been heard of before having the probability of occurrence, resulting in prolonged claims settlement time and increased costs. These factors will lead to further increases in insurance premiums.

    Difficulty in settling damages

    Based on the continuous improvement of technology and capital investment in the auto industry, the current high-end new energy vehicles are also equipped with high-intelligence equipment, and insurance companies lack talents who understand this aspect. Once an accident occurs, it is more troublesome to settle a claim for damages. Insurance companies rely on data when setting insurance rates and providing service standards, including driving behavior data and vehicle attribute data.

    However, at present, the relevant price and underwriting data resources of new energy vehicles have not been fully obtained by insurance companies, which is not conducive to premiums. Calculate. Due to the lack of professional talents in insurance companies, the maintenance costs of new energy vehicles in the current market are more dominated by car companies, which will lead to insurance companies in a passive position in the process of auto insurance pricing.

    High payout rate

    In recent years, new energy auto insurance claims have faced greater pressure. Report data shows that the current average loss rate of new energy auto insurance is close to 85%, and the industry is greatly affected by underwriting losses. Insurance companies at this stage cannot achieve a balance between service and profitability. The high loss rate of new energy vehicles is mainly due to the following factors: firstly, in terms of the nature of use, the proportion of commercial vehicles in the use of new energy vehicles is relatively high; secondly, in terms of model structure, the structure of new energy vehicles is different from traditional fuel vehicles.

    Vehicles often have the characteristics of low chassis and fast starting, so the probability of accidents will increase; in addition, at the technical level, due to technical blockade and monopoly, some problems that seem to be small in traditional fuel vehicles, On new energy vehicles, more complex maintenance methods are often required due to technological blockade and monopoly. Given the above reasons, the overall loss rate of new energy vehicles is relatively high.

    Four new energy auto insurance development direction

    The launch of new energy-exclusive auto insurance is a necessary measure for the insurance industry to maintain the healthy development of its own business, and it is also one of its means to initiate checks and balances against the new energy auto industry. Combined with the current market problems, new energy auto insurance needs to be further developed and improved.

    Model premiums need to return to a reasonable range

    Benchmark pure risk premiums are a key factor in determining premiums. On December 14, 2021, the China Association of Actuaries released the “New Energy Vehicle Commercial Insurance Benchmark Pure Risk Premium Table (Trial)”, which is a new energy exclusive main insurance based on the underwriting data and claims data of new energy vehicle commercial insurance in recent years. and Rider Benchmark Pure Risk Premium Schedule. In the preparation process, the affordability of consumers of models with lower price ranges is fully considered to ensure that the overall premiums of models in this range will not rise.

    However, for models with a higher price range, the insurance premium mainly depends on the insurance claims, including the previous sales volume, accident rate, average maintenance costs, etc., because the configuration of high-priced models is also higher, coupled with the sales volume of some new energy vehicle companies It is significantly lower than that of traditional car companies, and there are fewer maintenance outlets, resulting in high maintenance costs and increased insurance premiums. With the expansion of the application scale of the terms, the cost of claim settlement will be further reduced and the pricing will be more refined, which will also push the rate of new energy auto insurance to a reasonable level.

    In addition, at present, the operation monitoring and data collection of new energy vehicles have been fully promoted. Insurance companies can cooperate with professional automobile inspection and testing institutions to study and build a safety risk assessment system for new energy vehicles and power batteries, introduce a safety factor in the determination of premiums, and establish A more scientific and reasonable new energy vehicle insurance rate determination system.

    Further, improve industry security services

    Insurance companies should further enhance their understanding of new energy vehicle products and structures, continuously strengthen the introduction and training of talents, and use the power of technology and big data to solve problems. Relying on the digital economy, more innovative, highly permeable, and wide-ranging new energy-exclusive claims protection services will be launched to better meet the needs of different consumer groups.

    At the same time, in the development of new energy auto insurance, because auto companies have advantages in customers, data, technology, network, etc., in the design of related insurance products, they must cooperate with insurance companies with relevant qualifications; After that, car companies are bound to rely on the offline layout of insurance companies for later claims. Only by strengthening exchanges and cooperation between the two departments can the accuracy of loss determination be further achieved.

    Accelerate the innovation of the new energy vehicle industry

    In the current new energy vehicle market, a lot of operating vehicles come from leasing companies. Some leasing companies have non-operating vehicles, their real uses are more complex, and the compensation is also very different. The loss rate of these vehicles will be very large. There are certain difficulties in verifying the information. Under the background of the rapid development of new energy vehicle technology and the insufficient accumulation of relevant insurance big data, only continuous product innovation, continuous collection of related data, and accelerated integration with related industry chains such as automobile production, sales, and logistics can further promote new energy Development of car insurance.

    At the same time, the new energy vehicle industry should also make full use of technology, continue to accelerate the improvement of product performance, and continue to innovate and improve product design, safety performance, battery life, intelligent experience, and supporting facilities for charging services. Today, with the increasing penetration rate of new energy vehicles, new energy vehicle insurance is a new challenge and opportunity for the insurance industry, and the trend is irreversible. But objectively speaking, the entire insurance industry is still in its infancy in terms of new energy auto insurance, whether it is the recognition of models or product design, and the industry still has a very long way to go.

    5 Analysis of the New Energy Vehicles Insurance Image
    5 Analysis of the New Energy Vehicles Insurance; Photo by Maxim Hopman on Unsplash.
  • How to find the 1 Best Restaurant for Lunch near me?

    How to find the 1 Best Restaurant for Lunch near me?

    Why consume lunch? Lunch is an essential meal for everyone. Best Restaurant for Lunch near me – It affords electricity and vitamins to preserve the physique and talent working correctly in the afternoon. A packed lunch made at domestic can be a healthful and scrumptious preference and offers you manage over the ingredients and elements included. So too can lunch eaten in a restaurant or canteen supplied it follows the guidelines of a healthful diet.

    Here are the articles to answer, my doubts about choosing the Best Restaurant for Lunch near me!

    Dietary surveys have proven that most human beings want to reduce their consumption of saturated fat, salt, and sugar, and make bigger their consumption of dietary fiber, fruits, vegetables, and oily fish. Packing a wholesome lunch every day is a superb way to assist you to meet these desires and can additionally shop your money. You may like to Write a Title Ideas for Post and Illustration Essay.

    What is a nutritious lunch?

    The key to a nutritious packed lunch is the range and getting the proper stability of meals to grant you the vitamins you want to continue to be healthy. Our everyday consumption of energy and vitamins is broken up over the ingredients and snacks we devour all through the day.

    One way to unfold calorie consumption over the day is to eat 20% of whole calorie consumption at breakfast, 30% at lunch, 30% at dinner, and 20% for snacks. The energy we eat from drinks is additionally blanketed in this allowance. What the breakdown of energy appears like over a say for guys and women. Most energy must come from meals eaten at meal instances instead than from drinks and snacks.

    Debts of luch

    Lunch is with the aid of all debts a daintily mentioned theme. Do we should have lunch or do we not? For a few’s purposes, lunch is the only supper of the day to pass. Many feel it isn’t always critical that you have lunch for as long as you aren’t starving. Not with status’s concept process, lunch is a vital dinner. It is not tough to emerge as concerned with paintings and unique exercises throughout the day and no longer experience having the opportunity and willpower to devour something.

    Assuming you’re a man or woman that skips lunch near me with the possibility that you are a more vital person from your corporation, or that you may accomplish greater by using now not eating, you ought to rethink your technique. Studies have shown that consuming everyday dinners over the day builds your well-known performance by way of a notable deal. At the factor whilst you don’t devour robotically it seems to be extra difficult to recognize on undertakings and you’ll usually make, more sluggish, lesser first-class choices.

    Try no longer to assume that because you do not commonly get keen during the day that this does not situation you. This deficiency of fixation and inferior first-rate navigation doesn’t appear because of craving. It happens in mild of the truth that while you do not have new meals on your framework, your glucose brings down. Whenever you have low glucose, it becomes more difficult for the human cerebrum to concentrate and recall the records it receives.

    I took a sandwich, however, paintings appeared to be excessively earnest for me to shop any time in any respect to devour it. When we would get running it’d be time for dinner and continually I might contemplate internally the manner that futile it regarded to convey a sandwich.

    I currently realize that if I ought to have required even the simplest 5 or 10 minis out of the day to eat my sandwich and clear my psyche a little I would have been an appreciably greater useful and considerable consultant. I started to renowned why having lunch near me is sizable close to the furthest restriction of that painting and ate in some degree a touch Lunch Near Me the most recent few days.

    I observed that as I ate the entire extra continually I become loads greater completely satisfied man or woman. Those maximum recent couple of days regarded to circulation pleasantly and I should understand that I turned into running tougher and (all of the more extensively) I changed into working more splendid. I just need to return and have lunch near me always. I’m sure that my functioning revel in would have been extensively more high-quality.

    I despised quite good a deal of the entire paintings, however, thru it, I found out the motive why consuming automatically is huge. So indeed, lunch near me is a critical supper of your day. At the point when you devour automatically, you grow to be a greater benefit, greater glad, and higher man or woman. You do not need to enjoy some days off. Simply require 3 mines to consume something and clear your psyche. Trust me; having is truly justified.

    What are the benefits and dangers of ingesting at a restaurant?

    Before you choose the best restaurant for lunch near me, you are like to know a few good things and bad things for the restaurant;

    Advantages:

    • Food. There are constantly dishes you can’t replicate at home.
    • Washing up. It’s exceptional for any person else to do it.
    • Atmosphere. Such a fantastic journey to dine out.
    • Quality. Always top-notch meals anticipated and received
    • Friends. No higher way to socialize with household and buddies than to dine with them
    • Convenience. No want to marvel at what you’re going to consume tonight. The restaurant will have every dish you ought to want. Our nearby will usually have high-priced stuff in except you want to order in advance. eg. lobster, complete fish, suckling pig, etc.
    • Service. It’s very pleasant to obtain first category provider from the waiter/ess
    • Experience. We usually get pleasure from our trip of ingesting out. Chinese eating places are continually correct price for money
    • Happiness. We are continually on an excessive after consuming out. We experience it that much
    • Free food. We constantly get free soup and free fruit every time we dine. Regular clients will usually get this kind of cure in a Chinese restaurant
    • Night out. We constantly make nighttime of it. We sit, consume and discuss for hours on end.
    • No wasted food. Takeaway containers will constantly be given to pack any leftover food. Chinese hate losing food.

    Disadvantages:

    • Travel to and from. Our favorite restaurant is forty minutes power from our house. That’s a 1 hour 20 minutes spherical trip. That’s a bit inconvenient.
    • Cost. It’s now not less expensive to consume out nowadays.
    • Potential different costs. We organized to meet up at our preferred restaurant closing week however our vehicle broke down. We ended up paying £30 for taxi fares.
    • Overspend. Chinese hosts continually overspend on food. If you no longer order adequate food, you will show up stingy. Not good.
    • Drinks. Always on the costly facet however that’s par for the course. Luckily, the Chinese drink Chinese tea commonly and that’s free.
    How to find the 1 Best Restaurant for Lunch near me Image
    How to find the 1 Best Restaurant for Lunch near me? Photo by Ella Olsson on Unsplash.
  • Physical Education Teacher 1 Professional Ethics

    Physical Education Teacher 1 Professional Ethics

    Professional Ethics of Physical Education Teacher 1 Analysis; In the process of social development, the construction of the national legal system has been continuously improved, the standards of teachers’ professional ethics in the field of education have also been continuously improved, and the professional ethics of physical education teachers (PET) has attracted much attention.

    Here are the articles to answer, the doubts clear the Physical Education Teacher 1 Professional Ethics, and their Analysis!

    The professional ethics of physical education teacher is closely related to the teaching effect, the development of students’ behavior habits, the cultivation of students’ comprehensive quality, and the image of teachers. And the characteristics of physical education require teachers to possess the professional ethics and basic social morality of excellent teachers.

    These doubts will conduct an in-depth analysis of the norms of physical education teachers’ professional ethics, to provide some theoretical references for the development of PET professional ethics. Do you know about the Essay on Additive Manufacturing (AM)?

    Introduction;

    There is an old saying, “Virtue is the first, the ability is the top, good behavior.” It can be seen the importance of virtue to personal development. Education is the basic project to promote social progress, national rejuvenation, and national prosperity. Lodging morality and cultivating people is the core of Chinese education and the basic demand for cultivating socialist successors and builders.

    PETs are promoters and disseminators of human sports culture, and professors of sports skills. Physical education curriculum teaching requires PETs to shape and cultivate social builders with noble moral sentiments and excellent wisdom, and contribute to national construction and talents. Cultivate contributions.

    “Physical education is a house of morality and a vehicle with knowledge” is the view of comrades. The all-round development of morality, intelligence, physical fitness, and beauty is the requirement of quality education, which highlights the status and function of physical education in education, and shows that the professional ethics of physical education teachers is the construction of teachers’ morality. where the core lies.

    Professional ethics of physical education teachers;

    Sports professional ethics;

    Teachers’ professional ethics is the norm for teachers’ daily life and teaching behavior, and the code of conduct for mediating the relationship between teachers and other teachers, students, schools, society, parents, etc. Emotionally communicate with people and deal with problems. The professional ethics of PETs is a branch of teachers’ professional ethics. It is a detailed specification for PETs’ training and teaching behaviors, regulation of physical education teachers’ teaching methods, emotional attitudes, and teaching concepts, and a summary and clarification of PET’s moral sentiments.

    The professional ethics of physical education teachers to students;

    PETs are the practitioners, organizers, and controllers of physical education activities. The characteristics of physical education disciplines determine the advantages of physical education teachers. The teaching objects of PETs are generally adolescents who are in the period of physical and psychological development and have characteristics different from those of students of other ages.

    These characteristics make students highly interested in physical education like to communicate with PETs, eager to imitate PETs’ words and deeds. Therefore, under the influence of PETs with outstanding professional ethics, students can form noble moral qualities and words and deeds in line with etiquette, and promote students’ all-around growth.

    The professional ethics of physical education teachers to physical education teachers;

    The professional ethics of PETs is the basic principle to deal with the relationship between collective interests and personal interests of teachers and to adjust the relationship between PETs and parents, students, and other teachers. It is the guiding principle of PETs’ teaching behavior. Promoting the development of education is the basis for the country to improve its comprehensive national strength and promote economic development. It is also the vocation and mission of physical education teachers.

    The task of physical education teachers is not only to teach students sports skills, sports technology, sports, and health-related knowledge, but also to teach students how to behave in the world, guide students to recognize the correct way of doing things & be a person, and guide students to understand the role of moral quality in personal development, value, and then improve the moral cultivation of students, and promote the future development of students. Therefore, the professional ethics of physical education teachers can improve the teaching level and effectiveness of physical education teachers, and promote the professional development of physical education teachers.

    The professional ethics of physical education teachers to society;

    Talent cultivation is the responsibility of teachers, and at the same time, teachers can influence society by cultivating many outstanding students. Only physical education teachers with outstanding professional ethics can nurture students to form good moral cultivation in teaching activities, to achieve excellent results in future work, sports competitions, and social activities, and then promote the development of sports and all fields of society.

    Under the current educational situation, the defects of physical education teachers’ professional ethics;

    Weak legal awareness;

    At present, many physical education teachers cannot correctly recognize the value of physical education, and some schools do not pay enough attention to physical education. Therefore, many physical education teachers have extremely low participation in professional training and lack the awareness of active learning, resulting in physical education teachers generally do not understand physical education.

    The latest policies and norms, so as make unprofessional behaviors in teaching activities, which will cause psychological shadows on students and cause serious adverse effects on schools and education systems; even some teachers are clear about the relevant regulations that should be followed in physical education, law, and professional ethics, but know the law and violate the law in teaching activities, and behave badly. Therefore, schools should strictly control and pay attention to teachers’ behavior in real-time, to detect and deal with teachers’ bad behavior in time.

    Lax work attitude;

    Most physical education teachers do not have a deep understanding of physical education and believe that the focus of students’ learning lies in mastering scientific and cultural knowledge, while the value of physical education lies in relieving study pressure, and is an entertainment and recreational activity, and lacks the value of educating people, so the work mood is extremely slack.

    Some physical education teachers often leave early or arrive late for class, lend physical education classes to teachers of other subjects, ask other teachers to take the class, and even complain about poor work salaries and a large gap between work income and effort, which leads to unsatisfied students’ demands for physical exercise, which is not conducive to students. The improvement of comprehensive ability will hurt the teacher team and interfere with the work attitude of other teachers.

    Insufficient care for students;

    Physical education is different from the teaching activities of other subjects. It has rich teaching content and flexible teaching methods, which can effectively mobilize students’ interest in exercise, promote teacher-student exchanges and communication, and then build a harmonious teacher-student relationship.

    However, the realization of educational and teaching goals requires physical education teachers to deeply understand the value of physical education. However, some physical education teachers ignore the individual differences of students in their teaching activities and require students with different physical conditions to complete the same physical training, and even corporal punishment in disguise, causing students to have disgust and resistance to physical training; there are also some teachers.

    Due to the differences in students’ backgrounds and grades, they are indifferent to some students, overly concerned with some students, and have too different attitudes towards students; some teachers leave the playground after distributing sports equipment in physical education classroom activities and require students to move freely. lead to teaching accidents. In addition, accidents are prone to occur in the process of sports, and physical education teachers should always pay attention to the dynamics of students to avoid accidents.

    Paying too much attention to competition results and ignoring the overall growth of students;

    Affected by factors such as exam-oriented education, some physical education teachers neglect the training of students’ physical ability in their teaching activities and pay too much attention to the competition results of students with special skills. Mainly, with the ultimate goal of eliminating sports accidents. This teaching model seriously hinders students from forming lifelong sports habits, hinders the growth of students’ physical quality, easily dampens students’ enthusiasm for sports learning, and is difficult to improve students’ participation in sports classrooms.

    Physical education is an irreplaceable key part of quality education and compulsory education, and it is of extremely critical value to the comprehensive growth of students. The cultivation of talents through school education is a holistic and comprehensive requirement. Every link of teaching is carefully designed to cultivate students’ quality in multiple dimensions. The teaching requirements of physical education teachers are combined with the demands of students’ future development, conforming to the standards of physical education courses, teaching students by their aptitude, paying attention to the healthy growth of students’ physical and mental health, and laying the foundation for students’ future growth.

    Unable to demonstrate the value of being a teacher;

    Teachers are different from other occupations. They are the guides of the builders of the motherland and successors. They are responsible for “preaching,” “teaching,” and “solving doubts.” Teachers’ words and deeds will become factors that affect students’ growth. Therefore, teachers should attach great importance to their code of conduct, leads by example, and set an excellent example for students. However, some physical education teachers have low personal accomplishments, and their behaviors deviate from teachers’ behavioral norms, such as spitting, foul language, smoking, and other behaviors.

    These behaviors can easily lead to imitation of students or reduce students’ interest in the group of “teachers”. Impressions; some teachers are more emotional, and are easy to mix life emotions in their work, which is not conducive to the harmonious development of teacher-student relationships; at the same time, some teachers even require students to participate in their extracurricular remedial classes, sell sports equipment to students, and ask for gifts Or financial and other extra benefits, and discredit the professional image of “teacher”.

    The norm of the professional ethics of physical education teachers;

    Strengthen the construction of the legal system and improve teachers’ professional ethics law;

    In a society governed by the rule of law, citizens’ legal awareness is increasing day by day, and the field of education has also developed rapidly. Although my country has promulgated educational norms such as the “Code of Professional Ethics for Teachers in Colleges and Universities” and “Code of Professional Ethics for Teachers in Primary and Secondary Schools”, which strictly regulate the professional ethics and teaching behaviors of teachers at all stages.

    Although the “Code of Professional Ethics for Teachers” puts forward strict standards for teachers’ behavior, it does not specify the punishment measures for teachers’ violations in detail. Therefore, the relevant departments lack unified standards in dealing with teachers’ violations, and there is no incentive mechanism for teachers with excellent teacher ethics. Therefore, to improve teachers’ professional ethics, especially physical education teachers, the state should pay attention to the construction of a legal system and formulate scientific and reasonable reward and punishment measures.

    In terms of standardizing the professional ethics of physical education teachers, schools should strictly monitor the teaching behavior of physical education teachers, severely punish teachers who have irregularities and moral defects, and guide teachers to deeply understand the “Code of Professional Ethics for Teachers” and practice them in teaching actions to improve.

    The quality of physical education teachers; at the same time, give certain rewards and praise to physical education teachers with excellent professional ethics, encourage physical education teachers to persevere in enriching themselves in work, improve their professional ability and moral cultivation, to lead by example, influence students, and realize the professional ethics of physical education teachers. value.

    Improve the welfare and social status of physical education teachers;

    Influenced by traditional educational concepts and exam-oriented education, some schools lack attention to physical education, resulting in the low status of physical education teachers, resulting in physical education teachers’ lack of enthusiasm for education and enthusiasm for practice.

    According to the survey and research standards, Germany, Japan, the United States, and other educational powers have extremely high welfare and social status for teachers. Only by improving the welfare and social status of teachers can we mobilize the enthusiasm of outstanding talents to become educators, select high-quality educational talents in the process of teacher recruitment, improve the overall quality of the education team, and mobilize the enthusiasm and self-discipline of teachers.

    Therefore, relevant departments should strengthen the promotion of the value of physical education and teachers’ devotion to their jobs, guide society to correctly recognize physical education teachers and physical education, help physical education teachers keep pace with the times, change their educational concepts, and improve their consciousness.

    In addition, the improvement of physical education teachers’ welfare can provide a solid economic foundation for physical education teachers, provide an economic guarantee for physical education teachers to improve their moral cultivation, study teaching methods without distractions, innovate teaching forms, and encourage physical education teachers to strive for the progress of physical education for a lifetime. , and then influence students to form excellent personal accomplishment with excellent moral quality, promote the improvement of students’ sports ability with professional teaching ability, and provide high-quality sports talents with both morality and ability for the development of national sports.

    Change the concept of education and practice quality education;

    Influenced by the traditional Chinese educational concept—emphasizing literature over martial arts, physical education is generally not valued, which is the main factor for the lack of teacher morality of physical education teachers. , Physical education is often borrowed by other teachers, and physical education teachers also lack the spirit of lifelong learning and continuous research, which makes it difficult for physical education teachers to improve their teaching ability.

    Therefore, the relevant education departments should completely put an end to the influence of exam-oriented education—the idea of ​​”only fractions” on the physical education teaching education, reform the physical education examination mechanism, optimize the teacher evaluation mechanism, take quality education as the guiding ideology, and comprehensively practice the principles of quality education. Know about 1 Vocational Education Huang Yanpei Thought and Value.

    The key idea is to cultivate high-quality talents with all-around growth in morality, intelligence, physicality, and beauty. At the same time, schools should guide physical education teachers to deeply grasp the requirements and standards of quality education for physical education, improve the comprehensive ability and responsibility awareness of physical education teachers, guide teachers to carry out in-depth academic research on physical education, and explore the content of physical education courses in-depth, to guide physical education teachers. improve the quality and effectiveness of physical education teaching.

    Improve the comprehensive training of physical education teachers;

    The basic knowledge and ability of teachers can improve their professional ethics level of teachers to a certain extent. A physical education worker, not only needs to have superb sports ability but also master sports-related theoretical knowledge and certain scientific and cultural knowledge, so that teachers can deeply integrate scientific and cultural knowledge. Theoretical knowledge and physical education activities improve the scientific and professional nature of physical education.

    At the same time, to cultivate and select physical education teachers, schools should comprehensively inspect and cultivate physical education teachers’ comprehensive accomplishments, physical education technology, and professional theory. The improvement of the comprehensive quality of physical education teachers can help physical education teachers correctly understand the educational value of physical education disciplines, understand the fundamental connotation of physical education teachers’ professional ethics, correctly guide their teaching behavior, improve their teaching ability, and influence and influence students in a subtle way.

    Attach importance to the moral education of physical education normal students;

    Physical education normal students are the reserve army of physical education teachers. Therefore, to improve the professional ethics of physical education teachers, we can start with the education of physical education normal students in colleges and universities. Because students will meet the pressure from all aspects after work, and their energy is limited, it is difficult to quickly improve their comprehensive ability and moral cultivation.

    Therefore, college physical education teachers should pay more attention to cultivating students’ professional ethics, and guide students to establish correct educational ideas. , to help students complete the change of mentality from learners to educators, clarify future career development plans and growth directions, keep pace with the times, form a lifelong learning concept, and continuously optimize and update their own educational concepts in line with the characteristics of the times in their work.

    College education has a significant transmission effect on students’ mastering the latest teaching concepts, and can guide physical education normal students to deeply understand the value of physical education for students’ growth, deeply understand the detailed connotation of physical education teachers’ professional ethics, and understand the role of physical education teachers’ professional ethics in The value of teachers, students, and social development, improve the personal accomplishment of students, promote the formation of outstanding teachers’ professional ethics in sports demonstration students, and then realize the guiding value of teachers’ professional ethics for the future study and work of sports normal students.

    Conclusion;

    Under the new educational background, the education community has put forward new standards for teachers’ professional ethics. The professional ethics of physical education teachers can guide and restrain teachers’ teaching behavior, encourage teachers to keep pace with the times, change educational concepts, revise educational behavior, and help teachers. The healthy development of physical education. Although, under the current teaching situation, there are certain deficiencies in the professional ethics of physical education teachers, in the context of educational reform and the continuous deepening of legal system construction, the professional ethics of physical education teachers has attracted extensive attention in the education community and has achieved certain achievements.

    Professional Ethics of Physical Education Teacher 1 Analysis Image
    Professional Ethics of Physical Education Teacher 1 Analysis; Photo by Jason Goodman on Unsplash.
  • 1 Vocational Education Huang Yanpei Thought Value

    1 Vocational Education Huang Yanpei Thought Value

    Professional Ethics Huang Yanpei Vocational Education Thought and Value; Although more than 100 years have passed, the vocational education thought of professional pioneer Huang Yanpei still has great reference value for the development of vocational education in China today. In recent years, the state has successively issued relevant documents on vocational education, which shows that the state attaches great importance to it.

    Here are the articles to answer, the doubts about the Professional Ethics Huang Yanpei Vocational Education Thought and Value!

    This doubt first analyzes the content of Huang Yanpei’s vocational education ideological system from five aspects: the role, purpose, school-running policy, teaching principles, and professional ethics education of vocational education.

    Huang Yanpei was born in an era of national crisis. His parents were intellectuals, so he was exposed to Confucianism when he was a child. In 1901, he was admitted to Nanyang Public School. Cai Yuanpei, who advocated new education, became his teacher. Influenced by Cai Yuanpei, he began to explore and practice saving the country.

    After returning from overseas inspection in 1917, he convened the public in Shanghai to set up the China Vocational Education Society and issued the “Declaration of the China Vocational Education Society”. These two actions gave birth to his vocational education thought.

    Huang Yanpei’s Vocational Education Thought Content;

    The role of vocational education;

    Huang Yanpei believes that the development of vocational education is conducive to solving the biggest and most difficult livelihood problems faced by our country in the past. Vocational education can promote the development of each person’s personality so that everyone can obtain a means of making a living by learning a profession, and solve the livelihood problem that everyone cares about most; it also meets the society’s needs for talents from all walks of life; the most important thing What is important is that the level of the labor force after receiving vocational education will be greatly improved, thereby improving the quality of produced products and enhancing the country’s comprehensive national strength.

    The purpose of vocational education;

    At the same time, Huang Yanpei also proposed that vocational education in vocational schools should satisfy both the material and the spirit of the educated. Taking pleasure in one’s career is not only the professional purpose of the past but also should be the ideal working state of every professional of us today. In short, the purpose of letting a person learn a skill is not only to make him proficient but also to make him like his future career. You may like to read Mission and Vision Statement Business Essay.

    The school-running policy of vocational education;

    He advocated that schools should follow the two principles of socialization and science when developing vocational education. First of all, the socialization of running a school is reflected in that the types of occupations offered by schools should closely follow the needs of the times and society. Secondly, scientific schooling refers to vocational education as a new type of education. Schools will encounter many problems in the process of developing vocational education. As school leaders, they should have the ability to use scientific methods to solve problems.

    Teaching principles of vocational education;

    He believes that the principle of running a vocational school is “integration of work and study”. Students need to use their brains to learn basic theoretical knowledge, and they need to use their bodies to receive skill training. He was very opposed to the school at that time only allowing students to learn theoretical knowledge without allowing students to operate. He firmly believes that only by combining hands and brains can the workforce needed by society be cultivated.

    Professional ethics education;

    Dedication is the most important professional ethic. Students should recognize and love their profession. In addition, students must have a sense of service and cooperation, and actively establish a good cooperative relationship with their classmates. Professional ethics education is very important for cultivating students’ professional ethics. What do you know about Construction Lawyers’ Professional Ethics in China?

    The background of Huang Yanpei’s vocational education thought;

    Social background;

    Affected by external factors, my country’s industry and commerce obtained rare development opportunities at that time, and the demand for talents in all walks of life increased rapidly. However, Huang Yanpei found that it was still very difficult for students to find employment after actual inspections in many provinces. The main reason was that at that time, schools and industrial classrooms generally taught students theoretical knowledge and lacked practical skills training.

    This is the “common problem” that all schools carry out vocational education under the background of feudal society. Under this educational background, even though the country’s education is becoming more and more developed, there are more and more highly educated unemployed. Therefore, he vigorously carried out vocational education, and gradually formed an ideological system of vocational education through his practical teaching.

    Theoretical background;

    His vocational education thought originated from the four major educational thought trends at that time. One is the pragmatism education thought headed by Dewey. Huang Yanpei trains students in half-day work and half-day study at his school.

    The second is the ideological trend of civilian education. In his book “Three Desires to Run Vocational Education”, he clearly stated that the biggest beneficiary of vocational education was the civilians at that time, which was related to his acceptance of Confucianism.

    The third is the influence of the scientific education trend of thought. He believes that scientific methods should be used to solve the problems encountered in the process of developing vocational education.

    The fourth is the work-study education trend headed by Li Shi. In the vocational school established by Huang Yanpei, the learning mode he adopted is a combination of half-day work and half-day study.

    In the later period, he also developed two new methods based on the past: “Professional Consistency” and “Learning Consistency and Mutual Progress”.

    The Contemporary Value of Huang Yanpei’s Vocational Education Thought;

    The current high school entrance examination reform policy stipulates that general high school and vocational high school are divided at a ratio of 5:5, and the division is inevitable. In the future, most students will only be able to attend vocational schools after graduating from junior high school. However, the current situation of vocational education in our country is not very ideal, and there are many problems with its implementation, so it is very urgent to improve the quality of vocational education in our country.

    Improve the socialization level of vocational education;

    Today’s vocational education needs to improve the level of socialization. Socialization is mainly reflected in the establishment of majors in schools, the way of student training, and the socialization of teaching staff.

    First of all, the type of majors established by the school should be in line with the needs of society at that time. On the one hand, vocational colleges in the new era need to conduct a comprehensive survey of the local industrial market to keep abreast of the types of talents required by the market, and on the other hand, they must do a good job of forecasting and planning for the direction of future talent demand.

    Secondly, the socialization of student training means that in the process of cultivating students in vocational colleges, we must insist on cultivating the technical and practical talents that society needs. It is Huang Yanpei who advocates the combination of hand and brain.

    On the one hand, with the help of national policies, school-enterprise cooperation can be used to provide students with opportunities for off-campus internships, and they can be cultivated in a work-study model. On the other hand, improve the internship system and strictly require the process.

    Finally, the socialization of the construction of teachers’ teams is mainly reflected in the sources of teacher recruitment and on-the-job training in vocational schools. At present, most teachers in vocational colleges have high educational levels, but lack first-line experience and low skill orientation. Therefore, colleges and universities consider recruiting both full-time vocational teachers and part-time teachers. Those with weak skills are developed into qualified double-qualified teachers through on-the-job training.

    Implement the individual needs of vocational education;

    In the process of vocational education, it is necessary not only to pay attention to social needs but also to implement the individual needs of students. This is the goal that Huang Yanpei pursued from the beginning. Vocational college leaders and school teachers need to do three things well.

    Once you fully understand and observe each student, and communicate with each student on an equal basis, the majors chosen by newly admitted students may not be suitable, so teachers need to help them find suitable majors.

    The second is to provide them with a second choice so that students can work hard in the direction they are suitable for and like. Three schools should develop talent training programs that vary from person to person, and set up corresponding courses according to different majors.

    Attach importance to professional ethics education for professionals;

    Vocational education should not only allow students to master certain theoretical knowledge and receive skill training, but also pay attention to students’ professional ethics education. Modern schools can learn from the content of moral education advocated by Huang Yanpei.

    First of all, cultivate the professional outlook of future professionals who are dedicated and happy. In the current society, behaviors lacking professional ethics often appear, such as the milk powder incident many years ago, and the use of expired peanuts in peanut oil workshops. Therefore, in the process of educating students, we need to pay attention to cultivating their sense of work responsibility and improving their teamwork ability.

    Secondly, guide students to establish the concept of labor that working people are sacred.

    Finally, schools should increase the efforts to carry out patriotic education for students, that is, to integrate the education content of students’ patriotic thoughts into daily education.

    Combine multiple forces to jointly promote the development of vocational education;

    Huang Yanpei believes that vocational education can be developed only by combining various forces. The National Vocational Education Reform Implementation Plan promulgated by my country in 2019 suggests that vocational colleges can cultivate future professionals through school-enterprise cooperation.

    First, some scholars focus on the development mode of vocational education under the school-enterprise cooperation model. Schools and enterprises can jointly develop vocational-related courses and establish a school-enterprise community. Some scholars also research specific practices. By reading the research results of previous scholars, it is found that both theoretical and practical levels are moving towards a higher level.

    Secondly, some scholars conduct in-depth research on the use of mixed systems in vocational colleges from the theoretical and practical levels. In 2014 and 2015, the state also issued relevant documents to encourage mixed schools. Liu Dan (2017) studied the specific implementation process of the school-running model of secondary colleges jointly established by enterprises with mixed ownership and vocational colleges.

    Finally, some scholars have studied the cooperation between government, occupation, enterprise, and bank. Based on previous research by scholars, the government should urge enterprises to fulfill their due obligations by combining rewards and punishments, and ensure that skills will be improved after practical training.

    Professional Ethics Huang Yanpei Vocational Education Thought and Value Image
    Professional Ethics Huang Yanpei Vocational Education Thought and Value; Photo by Sigmund on Unsplash.
  • Construction Lawyers’ Professional Ethics in China

    Construction Lawyers’ Professional Ethics in China

    Professional Ethics of China Construction Lawyers; The concept of ruling the country by law is deeply rooted in the hearts of the people and the progress of the rule of law in china is accelerated, which makes the status of lawyers in the legal profession improve, and the status of lawyers in the process of rule of law in china is also more prominent From the ecological perspective of ruling the country by law, the social responsibilities and work responsibilities undertaken by lawyers have changed.

    Here are the articles to answer, the doubts about the Professional Ethics of China Construction Lawyers’

    How to properly protect the interests of clients and regulate their own words and deeds with professional ethics is a major issue that lawyers need to think about at this stage. Based on the perspective of ruling the country by law, this paper comprehensively considers lawyers’ practice ability, moral cultivation and ideals, and beliefs, and puts forward opinions on standardizing lawyers’ professional ethics, to help promote the strategy of ruling the country by law. What is the Definition and Meaning of Juristic Personality?

    An overview of the basic theory;

    In the process of engaging in legal activities and performing their duties, lawyers should abide by certain codes of conduct and believe in certain morality, which is the professional ethics of lawyers. A lawyer’s professional ethics is also a comprehensive reflection of a lawyer’s integrity, political quality, disciplinary style, service awareness, and ideological quality. In the new era, lawyers’ professional ethics cover six levels of content.

    First, for the people. The people are the directors of the state, and any practice that lawyers engage in must not deviate from the interests of the people. They must have the courage to assume social responsibilities and safeguard the interests of the people. For example, lawyers should actively participate in legal aid, social law popularization, and social welfare activities, and truly become qualified lawyer who defends the interests of the people.

    Second, loyalty. Lawyers must be loyal to the socialist legal cause and establish socialist ideals and beliefs. Lawyers should also be loyal to their clients, guide them to move forward along the legal and correct route, protect their legitimate rights and interests, and refrain from false promises and false propaganda.

    Third, justice. Lawyers should be based on their work, treat their clients fairly, and spread positive energy in society. For example, lawyers should not coax their clients to spread rumors in society for financial gain.

    Fourth, is dedication. After accepting the entrustment of a client, a lawyer must be dedicated to his job, complete the work assigned by the client within the scope of the law, establish a correct practice concept, and enhance the image of the lawyer in the public mind.

    Fifth is the rule of law. In the process of practicing law, lawyers must defend the dignity of the Constitution and the law, properly handle the relationship with administrative and judicial organs, guide the masses to abide by discipline and law and take the lead in abiding by the Constitution and laws, and promote the process of ruling the country according to law.

    Sixth, integrity. Lawyers must prevent perjury and induce witnesses to collude in the practice process, and the privacy and secrets known in the practice process must also be kept strictly confidential.

    The performance of lawyers’ professional ethics anomie;

    (1) Compete with each other and pursue fame and fortune;

    Every lawyer is a part of the legal profession community, and the image of every lawyer is related to the overall image of the legal profession. At this stage, to pursue economic interests, some lawyers undertake cases by derogating other lawyers, making false promises, and false propaganda to the parties.

    First of all, when lawyers carry out publicity and promotion, they do not focus on the case itself. They publicize their social background to the client, belittle other lawyers, and exaggerate the number of cases they handle and their past performance, but in the end, they do not complete the client’s entrustment.

    Secondly, in the stage of charging fees, lawyers take advantage of the fact that the parties do not understand the law to increase the case-handling procedures, teach the complexity of the case in disguise, and then charge additional fees. Some lawyers even bypass law firms and collect fees privately by falsifying letters.

    Finally, some lawyers slandered the lawyers of the first-instance case in the second-instance case, which intensified the vicious competition within the legal profession. All in all, the practice of lawyers who look down on their peers and pursue fame and fortune not only affects the sustainable development of the legal profession but also causes the industry’s profits to be completely lost.

    (2) Insufficient literacy and poor business;

    In the era of the knowledge economy, the speed of knowledge change is accelerated, and many laws and regulations are updated quickly. Only by constantly updating their knowledge structure and transforming from generalization to refinement can lawyers adapt to changes in the legal market environment. At this stage, some lawyers rely on their peers’ experience in handling cases or have a solid foundation to handle legal affairs, and do not actively learn the latest legal knowledge and practice skills. Inefficiency.

    In addition to the professional level, some lawyers do not pay attention to speech manners & dress. For example, after losing the case, a lawyer in Northeast China arbitrarily accused the judges of unfair treatment without evidence, and even put on a printed T-shirt and stood at the door of the court after the event, which hurt the society and seemed to harm the lawyer. the overall image of the industry. Explain the Negotiable Instruments Act 1881!

    (3) The relationship is complicated and lacks principles;

    Typical manifestations are that some lawyers fail to properly control their relationships with judicial and administrative staff, submit to judicial and administrative powers too much, secretly collude with relevant personnel, and artificially manipulate the outcome of cases, undermining judicial credibility and fairness, and harming others. the legitimate rights and interests of a party. Some lawyers won the case by offering bribes, forging evidence, etc., losing the justice and professional ethics that they should uphold, and finally going to the road of crime.

    For example, in the Shanxi “Hao Jianhua” case, the Beijing “Ma Yuhong” case, and the Kunming “Deng Hua” case, the lawyers involved in the case solicited the source of the case by offering bribes and other means and disrupted the normal trial of the case by offering bribes. The above-mentioned improper behavior not only degrades the majesty of the legal profession but also tramples on the dignity and bottom line of the rule of law, which is contrary to our country’s strategy of governing the country by law.

    (4) Lack of integrity and indifference to ideals;

    On the one hand, some lawyers lack integrity, avoid talking about the key issues of the case, and blindly evade when encountering difficulties, which damages the interests of the parties. For example, after a lawyer in Shandong charged lawyer fees, he avoided the client by refusing to answer the phone when he encountered difficulties in handling the case and did not refund the lawyer fee, which finally caused the client to report to the Lawyers Association.

    In addition, some lawyers did not consider their case-handling ability and serviceability when undertaking cases and even made promises to the parties to “win the case”, which led to the miscalculation of the lawyer’s ability to the parties. On the other hand, lawyers, as part of the big social family, should be concerned about national interests, social public interests, and people’s interests. However, some lawyers only focus on their interests, have weak ideas on the rule of law, and are unwilling to assume corresponding social responsibilities.

    For example, in legal aid cases, some lawyers handle the case with a “perfunctory” mentality due to the low cost. They do not pay any attention to the interests of the parties to the case. Interests. Another example is that some lawyers are not keen to participate in legal popularization activities and other public welfare activities, and they are dismissive of social construction and the interests of the people, which violates the professional ethics of lawyers.

    Suggestions on Strengthening the Construction Lawyers’ Professional Ethics;

    (1) Improve professional ethics;

    The All-China Lawyers Association has paid great attention to the problem of anomie of lawyers’ professional ethics in practice. In 2011, it issued relevant industry regulations, stipulating lawyers’ practice discipline, professional ethics, and code of conduct. However, this provision is too general and has weak operability, making it difficult to meet the needs of governing the country by law in the new era.

    Therefore, it is necessary to revise the relevant industry regulations, further refine the behavior of lawyers’ professional ethics anomie, stipulate corresponding responsibilities, get rid of the idea of ​​empty words and formalities, ensure that industry regulations are feasible, and truly implement industry regulations into real life. middle. In addition, when revising or promulgating industry regulations, it is necessary to avoid principled content and focus on the specificity of regulatory provisions.

    (2) Improve legislation;

    First of all, to target the black sheep in the team of lawyers and play a warning role in the team of lawyers, it is necessary to amend the Lawyers Law and improve the content of the law on punishment for violations and legal liabilities. Lawyers’ violations and typical violations that are common in real life should be incorporated into the Lawyer’s Law.

    Secondly, when revising the Lawyers Law, we should pay attention to the connection between this law and the Administrative Punishment Law and the Criminal Law, coordinate the relationship between the laws, and prevent the occurrence of “substituting punishment for punishment”.

    Third, it is necessary to strengthen the management of law firms, refine the legal responsibilities of law firms from the legal level, and supervise the bad behavior of law firms.

    Finally, extreme measures are taken to prevent lawyers from being denied access to their rights. This article argues that when the Lawyers Law is revised, attention should also be paid to the field of lawyers’ rights and remedies so that powers and responsibilities are unified.

    All in all, the revision of the Lawyers Law should be adapted to the situation of social development. In particular, attention should be paid to the areas with high incidence in real life but there are legislative gaps, to make up for the shortcomings of legislation.

    (3) Focus on education and training;

    At this stage, the focus of lawyer training in different regions is different. Some regions focus on practicing skills, while others may focus on laws and regulations. This article believes that the first thing that lawyers should focus on in vocational training is professional ethics education. It is necessary to enhance lawyers’ understanding of the Lawyer’s Law and other industry regulations and to include normative documents related to practice discipline and professional ethics into the key learning content. Raise lawyers’ awareness of practice discipline and professional ethics.

    In addition, the Lawyers Association should also pay attention to the assessment of practice discipline and professional ethics when assessing trainee lawyers. For those who fail to pass the assessment in this field, ideological education should be strengthened to ensure high moral quality, strong ideological and political awareness, and service. Persons with strong consciousness enter the team of lawyers, and those with low moral literacy, weak ideological and political awareness, and a weak sense of service are excluded from the team of lawyers.

    (4) Improve the supervision mechanism;

    To regulate the practice of lawyers and improve the ability of lawyers to serve, we should not only start from the aspects of legislation and education and training, but also improve the punishment mechanism for violations, urge lawyers to develop a sense of responsibility, and prevent lawyers from touching the red line of violations of laws and regulations.

    On the one hand, it is necessary to improve the supervision mechanism, strengthen the supervision of social citizens (especially the parties) over lawyers, broaden the channels for public complaints, timely detect the violation of laws and regulations in the practice of lawyers, and eliminate the black sheep hidden in the legal team. Create a good practice atmosphere in the market. At the same time, it is possible to consider setting up a supervisory committee to supervise lawyers’ service work to improve the professionalism of supervision work.

    The Supervisory Committee is mainly responsible for the supervision of lawyers and law firms and has the right to disclose the bad behavior of lawyers. The supervisory committee should also regularly give material and spiritual rewards to the public welfare models and moral models among lawyers. While rectifying the discipline, they should also play the role of lawyers as role models and spread positive energy in the legal market.

    (5) Implementing a regular assessment mechanism;

    Judicial and administrative organs regularly assess lawyers, refine the content of assessments, improve assessment procedures, and avoid the formalization of regular assessments. This article believes that when assessing a lawyer, not only the professional level and professional ability of the lawyer should be assessed, but also the professional quality and personal integrity of the lawyer should be assessed, and the public should be publicized to prevent the public from being deceived when entrusting lawyers.

    In addition, judicial and administrative organs should also conduct regular assessments of law firms, assessing the supervision mechanism, social reputation, and financial capacity of law firms, and improving the management and service capabilities of law firms.

    Conclusion;

    Lawyers are not only defenders of the rights and interests of clients, but also an important part of the national judicial system, shouldering the important mission of resolving social disputes and safeguarding the legitimate rights and interests of the people. The construction lawyers’ professional ethics is the proper meaning of comprehensively promoting the rule of law, it is a necessary guarantee for establishing the awareness of the rule of law in the society and enhancing the status of lawyers, and it is also an inevitable requirement for promoting the construction of a legal professional community.

    However, due to the short period of construction of the professional ethics system for lawyers in my country, there is still a large gap compared with the international level. Therefore, in the future, it is necessary to start from the level when promoting the construction of professional ethics for lawyers. Governing the country by law is a long-term and systematic project, and the construction lawyers’ professional ethics, as an important part of it, has received extensive attention from all walks of life. This paper pays close attention to the proposition of lawyers’ professional ethics and analyzes this field by using the theoretical theories they have learned, hoping to inject fresh theoretical vitality into the construction lawyers’ professional ethics.

    Construction Lawyers' Professional Ethics in China Image
    Construction Lawyers’ Professional Ethics in China; Photo by Bram Naus on Unsplash.
  • 3-3 Financial Management and Management Accounting

    3-3 Financial Management and Management Accounting

    Relationship between Financial Management and Management Accounting; With the transformation of the modern economic situation, the new concept believes that financial management and management accounting can be gradually integrated and developed, so the overlap and repetition of financial management and management accounting have become an unchangeable fact. Know about Thinking of Accounting Firms for Small Business.

    Here are the articles to answer, the doubts about the Relationship between Financial Management and Management Accounting!

    This article starts from the similarities and differences between financial management and management accounting, analyzes and compares the two, reflects the mutual learning and absorption between the two, and promotes their respective development together. Secondly, comprehensively analyze the focus and key objects of their work, to define the content of the two.

    In the accounting profession, management accounting and financial management are of equal importance, both have deep historical origins, both originated in the 1920s, and have a lot in common in content, both have their own It has its specific research and service objects and development directions. This paper aims to demonstrate the important role of management accounting in the modern economy through comparative analysis and research into management accounting and financial management.

    3-1 The similarities between financial management and management accounting;

    In the reference book designated by the national certified public accountants, the financial department proposes that financial management is “a part of enterprise management, and is the management work related to the acquisition and effective use of funds”.

    This definition highlights that financial management is the management of how funds are obtained and used effectively. After the introduction of western management accounting, some domestic experts believe that management accounting is an emerging discipline, which is generated to meet the needs of enterprise internal management forecasting, decision-making, control, and assessment.

    Strengthen enterprise management and improve economic efficiency. It is not only a means to realize the modernization of enterprise management, but also an important content of enterprise modernization management. It can be seen from the above definitions that financial management and management accounting have the same management attributes, and their basic functions are to serve the management of enterprises and meet the needs of enterprise operation and development.

    In addition to this fundamental commonality, financial management and management accounting have the following similarities: from the perspective of method system, management theory, and management process, both are carried out in the order of planning, decision-making, execution, and control; two The source of the information analyzed by the readers is the financial and accounting data of the enterprise; the data and report texts and other text carriers generated in the management of the two have no legal effect, and almost no legal responsibility is assumed externally; the two are mainly based on the enterprise’s Operational reality, to take certain measures to actively promote the development of enterprises.

    3-2 The difference between financial management and management accounting;

    Financial management and management accounting has developed today, and the differences between the two are particularly obvious. The most fundamental difference between the two is that the main content of financial management is to manage funds, and the focus is on how to obtain more funds at a lower cost and how to use funds more efficiently.

    Financial management is an important link between the external environment and enterprises and is closely related to the operation of financial markets. Management accounting is about the operation and management information system of an enterprise. It is necessary to consider not only how to use funds efficiently, but also how to best allocate the materialized funds in operation and management activities.

    Management accounting also realizes the management of talents through performance evaluation, responsibility accounting, and control accounting, and efficiently allocates talents, resources and positions through effective arrangements, thereby improving the operation and management efficiency of enterprises. The concept of time value in financial management introduces the relevant content about cost and profit in economics, which affects the management and economic benefits of enterprise operation.

    And management accounting has continuously absorbed many theories and methods in its development process. These theories and methods can also be digested and absorbed by financial management. In addition, the incentive theory and entrustment theory absorbed by management accounting has a great inspirational effect on financial management activities and performance evaluation in economic practice and are worth learning from.

    3-3 Solutions to the intersection of financial management and management accounting;

    The general principle in the process of dealing with this problem is: first of all, the repetition rate of the teaching content between the two courses should be minimized, the learning efficiency and interest of students should be improved, and various knowledge points should be coherent according to the requirements of practice, to establish a complete body of knowledge. Therefore, the author thinks that the content of traditional management accounting should be integrated with financial management courses, or directly merged into a financial management course.

    From the current development trend, emerging management accounting has gradually become an independent discipline. At the same time, traditional management accounting and financial management are the same in terms of research purposes, objects, characteristics, and reflected content, which is also the basis for the integration of the two.

    Combining these two courses into one course has many advantages:

    1. It is beneficial to reflect the theoretical relationship between the two as a whole, to form a complete theoretical system;
    2. In the arrangement of practical training courses, the relevant After the content is integrated, the training can make the students better grasp the content and essence of enterprise fund management, make it more realistic, and improve the training efficiency and interest of the students.

    Conclusion;

    For an enterprise, both financial management and management accounting are the needs of internal management. It can effectively manage the entire process of the enterprise’s production and operation activities, improve the efficiency of the use of funds, and maximize the economic benefits of the enterprise. Although the relationship between financial management and management accounting is still at the stage of the debate, the differences between them can still be distinguished from different perspectives. Although they have different divisions of labor, they are of great significance to the long-term development of enterprises.

    Relationship between Financial Management and Management Accounting Image
    Relationship between Financial Management and Management Accounting; Photo by Beatriz Pérez Moya on Unsplash.