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  • 4 Post Practice of Accounting Major Essay

    4 Post Practice of Accounting Major Essay

    On-the-job post practice of accounting major in vocational schools is the key to personnel training. Through on-the-job internships, students can improve their skills, improve their professional quality, and strengthen their post capabilities. The on-the-job internship of accounting majors should be based on financial accounting and cost accounting. However, due to the exclusiveness of accounting posts, accounting students in vocational schools face many difficulties in their on-job internships. It is necessary to find solutions to these difficulties.

    Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools

    Vocational education refers to the education that enables the educated to acquire the professional knowledge, skills, and professional ethics needed for a certain occupation or productive labor. According to the country’s definition of practice for vocational education students, practice can be divided into cognitive practice, follow-up practice, and on-the-job practice.

    Cognitive practice refers to activities such as visits before learning major professional courses, aiming to enable students to understand the future work situation, gain perceptual knowledge, enhance the connection between theory and practice, and prepare for learning professional courses. The on-the-job internship is to follow the master of the company or the specific job personnel provided by the school-enterprise cooperation.

    It adopts the method of transmission and transmission so that students can experience the operation and production process of the company. On-the-job internship, as the name suggests, is to allow students to work directly on the job. At this time, students should have the knowledge and skills related to their majors, and be able to gradually meet the requirements of corporate jobs through on-the-job internships.

    Through on-the-job internships, it is helpful for students to recognize the living environment of society in advance and cultivate their competitiveness in job hunting in the future. At the same time, through practice, the theoretical knowledge learned in the classroom can be applied to practice, which will help students improve their overall quality. This article is based on the post-practice of accounting majors in vocational schools.

    The goal of on-the-job internships for accounting majors in vocational schools

    On-the-job practice is an important part of vocational school personnel training, a part of deepening classroom teaching, and an important way for students to understand society and master relevant knowledge on the production site. It plays an important role in cultivating students’ practical ability, and innovative spirit, and establishing professionalism. effect. On-the-job practice is also an important part of practical teaching in vocational schools.

    Through on-the-job practice before graduation, students’ knowledge can be expanded, and the knowledge they have learned in school can be strengthened. Strengthening post-employment ability can lay a solid foundation for subsequent work.

    1. Through the on-the-job internship, students can keep abreast of the operation of the industry they are engaged in, expand their horizons, and simultaneously apply the various knowledge and skills they have learned in school to the on-job internship. At the same time, through on-the-job internships, students can gain practical skills in various aspects, and these skills are often not accessible to them in school.
    2. It can enable students to further consolidate and master the professional knowledge and skills they have learned, and test the learning effect of students.
    3. Cultivate and improve students’ practical ability, let students apply what they have learned, encourage students to obtain various relevant qualification certificates, and enhance graduates’ employment competitiveness.
    4. Improve students’ language and writing skills by writing internship reports and graduation theses.
    5. Since on-the-job internships are often arranged before graduation, through on-the-job internships, graduates can be psychologically prepared for employment in advance, and their excellent qualities of love and dedication can be exercised, which will help students integrate quickly after leaving the campus. society.

    Contents of on-the-job internship for accounting majors in vocational schools

    The internship positions provided by the school for students should be consistent with their majors. As accounting majors, the internship content can refer to basic accounting, cost accounting, financial management, and other courses, mainly involving the following aspects:

    1. Basic skills. In the cashier position, you can master the skills of counting money. In the accounting position, it is necessary to be able to correctly review the original vouchers, fill in the accounting vouchers based on the verified original vouchers, and at the same time successfully register the accounting books.
    2. In the face of wrong vouchers, correct correction methods can be used to correct them. In terms of voucher binding, binding specifications can be achieved, and all items can be filled in. In terms of file management, it is possible to distinguish the storage period of different files, organize and bind the files into volumes according to the requirements of the accounting agency for filing, and correctly compile the inventory of accounting files.
    3. Through the on-the-job internship, you can understand the division of accounting positions in the company, know the accounting management system structure of the internship unit, and the implementation of the internal containment system. At the same time, you can put yourself in a position to understand the basic qualities that accountants should possess.
    4. In the process of an on-the-job internship, when encountering various economic businesses, be able to choose the correct account, clarify the corresponding relationship between the accounts and the meaning of the corresponding account, prepare the correct accounting entries, and skillfully fill in and review the accounting vouchers.
    5. Understand the operation steps of UFIDA, Kingdee, and other financial accounting software, and be able to use this financial software for accounting processing.
    6. Be able to tell the basic content of account reconciliation and the method of closing accounts, and be able to establish various account book systems according to the opening rules of account books, and register various account books correctly.
    7. Preliminarily master the composition of the total profit, and be able to correctly calculate the total profit, clarify the basic composition of the material purchase cost and product manufacturing cost, correctly allocate the main expenses, and be familiar with the calculation method of the manufacturing cost.
    8. During the on-the-job internship, students should do a good job of accumulating materials, filling in the internship log every day, and submitting an independent internship report in time after the internship is over.
    9. Through on-the-job internships, students should cultivate the ability to work independently, strive to improve professional skills, perform job responsibilities conscientiously, and at the same time develop good accounting professional ethics and maintain an excellent work style of dedication and dedication.

    Difficulties Faced by vocational school post practice of accounting professional internships

    (1) The post of the on-the-job internship is not related to the major

    Compared with other majors, accounting has always been more popular, and it is a major with more enrollment every year. However, the accounting industry has its special characteristics, such as exclusivity. Some positions involve company secrets, and many positions are not suitable for interns. As a result, many companies are unwilling to accept accounting students as interns.

    For vocational school students, the situation is even more embarrassing. However, internships are necessary, so the school can only arrange for some students to do internships in positions that have nothing to do with accounting. After the entire internship period, students cannot learn professional-related business knowledge, and it is difficult to achieve the expected effect of internships.

    (2) Lack of teacher help during the on-the-job internship

    At present, many vocational schools have arranged intern teachers in the process of on-job internships, but these teachers often have normal teaching tasks in their schools, and it is difficult to spend time understanding the situation of students’ on-job internships.

    At the same time, because teachers mainly focus on theoretical teaching and lack practical experience, they often fail to give practical solutions to the problems raised by students in their work. Based on this, students, teachers, and schools lack connection during the on-the-job internship stage, which is not conducive to improving the quality of the on-job internship for students and is just a mere formality.

    (3) Employment problems faced by students after the on-the-job internship

    The on-the-job internship usually lasts for 6 months, and after the internship period is over, you need to return to school to continue your studies. Some students may have been approved by the internship unit during the internship, but they must return to school based on the school’s requirements. For an enterprise, it is impossible to wait until the students graduate before vacating their positions. Lost a great job opportunity.

    Solutions to the Difficulties Faced by Post Practice of Accounting Majors in Vocational Schools

    (1) Strengthen school-enterprise cooperation

    School-enterprise cooperation in running schools is an important direction of school education and teaching reform. The school will adhere to the road of integration of production and education and school-enterprise cooperation. Taking this opportunity for cooperation, the two sides can innovate more forms of cooperation, expand the effectiveness of cooperation, achieve a win-win situation for schools and enterprises, and better serve local economic development.

    The school can cooperate with the government and enterprises to further deepen the multi-party cooperation between the government, the school, and the enterprise by building a platform for cooperation between the government, the school, and the enterprise, realize the deep integration of production, learning, teaching, and research, and truly provide high-quality skilled talents for the leapfrog development of the industry.

    For example, we can cooperate with some government-supported enterprises and let accounting students go to relevant positions for internships. Participating in the actual account operations of enterprises will help students internalize book knowledge into their abilities. Some outstanding students You can even go to the tax bureau for an internship to learn tax registration, account book and voucher management, tax declaration, tax collection management, etc.

    (2) Strengthen the construction of the practice instructor team

    At present, most vocational school teachers are recruited from fresh graduates, which faces the problem that although the recruited teachers have high theoretical knowledge, they lack practical experience. In the accounting internship stage, teachers with rich practical experience are often required to provide guidance. Otherwise, the guidance will only stay in theory, and it will be difficult to help students grow truly.

    Based on this, schools should encourage teachers to go to enterprises to strengthen their perceptual knowledge of professional knowledge and improve their practical skills through practice in enterprises. At the same time, they can also understand the gap between the school’s talent training mode and enterprise needs, to lay a solid foundation for subsequent professional construction. , personnel training and post-practice, and other work to lay the foundation.

    Instructors for student internships must be selected from teachers with practical experience, to ensure the quality of internships. At the same time, teachers can understand the gap between students’ knowledge, skills, and professional quality and the requirements of enterprises through visiting enterprises, which can clarify the teaching goals.

    (3) Strengthen the management work during the internship stage

    Since the students are scattered into various internship units for internships, this increases the difficulty of student management. As for the school, it is necessary to clarify the safety responsibility during the internship, solve the problem of difficult management of students scattered, and the dual management of the instructor and the class teacher for the internship students.

    To solve these problems, efforts should be made in the following aspects: the school should formulate a scientific and reasonable on-the-job internship system, stipulate the daily work responsibilities and the work content of the interns in the unit, and let the interns do a good job of summarizing the on-job internship work. Negotiate with the enterprise on the content and requirements of the assessment, and stipulate the job responsibilities, guidance content, and requirements of the internship instructor.

    Move classrooms into enterprises and strengthen school-enterprise cooperation. Accounting positions have high requirements for professional knowledge, and the students who take the post as interns are facing the real economic business of the enterprise for the first time, so they will encounter various problems during the internship. However, the corporate accountants themselves are burdened with heavy work, and it is difficult to spare extra time to guide the students who are on on-the-job internships.

    It is difficult for students to solve problems encountered during the internship process, which is not conducive to the growth of students, and the on-the-job internship loses its meaning. Therefore, the school can arrange for teachers who have experience in enterprises to give intensive lectures to the intern students in enterprises, and students can ask the instructors about various professional problems encountered in the work. Internships get twice the result with half the effort.

    Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools Image
    Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools; Photo by Pavel Danilyuk.
  • 3 Simulated Practice in Accounting: How to Know

    3 Simulated Practice in Accounting: How to Know

    Accounting professional simulated practice is one of the key channels to enhance the accounting application aptitude and comprehensive practice aptitude of higher vocational students which is widely acknowledged by all walks of life.

    How to 3 Implement Simulated Practice in Accounting

    Accounting is a management subject that requires high application aptitude and practical aptitude of the students. It needs to focus on the cultivation of high-quality compound aptitude.

    Faced with the complex and ever-evolving economic development scenario, higher vocational colleges need to rethink their teaching ideas, offer students professional simulated internship positions, and further improve the practical aptitude and professionalism of the students.

    However, in the context of the new era students majoring in Accounting in higher vocational colleges usually pay little attention to the professional simulation practice, practice courses are dull and practice training is inadequate.

    Higher vocational colleges need to strengthen effective research on the accounting majors, innovate specific content of the simulated internship positions and improve the quality of students’ internships.

    Under the background of the new era, higher vocational education is an important part of the modern education system, and its purpose is to focus on cultivating a group of technical and application-oriented craftsmen. For accounting majors in higher vocational colleges, it is necessary to cultivate a group of production-oriented and service-oriented talents through practical activities and technical means based on cultural theory courses.

    Facing the era of big data, higher vocational colleges are also facing new challenges and opportunities, so it is imperative to strengthen students’ production practices and social practices. Higher vocational colleges should reasonably carry out simulated practice activities, strengthen school-enterprise cooperation, help students apply theory to reality through practical exercises, and improve accounting application ability in practical jobs.

    The important role of accounting simulation practice

    In the new era, various employment pressures in different industries are high, and the economic development situation is becoming increasingly severe. Higher vocational colleges must carry out simulation training for accounting majors.

    (1) Guarantee the overall teaching effectiveness of accounting majors

    In the process of practical teaching in higher vocational colleges, through several years of basic theoretical study, students have a relatively solid grasp of theoretical knowledge. However, if there is a lack of practical opportunities, it will seriously affect the performance of students in future jobs.

    For this reason, carrying out accounting simulation training can create a better practical atmosphere, create good opportunities for students to enhance the application of theory, help students transform abstract theories into practical training, and further help students acquire the overall knowledge of accounting work. process.

    At the same time, practical training can also help vocational colleges to cultivate more outstanding talents. Professional simulated practical training, can promote the effective integration of theory and practice, further consolidate students’ mastery of accounting theoretical knowledge, and ensure the actual teaching effect of accounting majors.

    (2) It is conducive to enhancing the student’s sense of achievement in learning

    With the help of simulated internships for accounting majors, students can change their passive learning methods in the process of practice and give full play to their subjective initiative to understand the specific requirements of internship positions.

    Students can complete the filling of original vouchers to accounting vouchers, register some internal account books, accurately fill in lists, analyze reports, etc., strengthen the practical training of the entire process of accounting work, and help students gain a sense of accomplishment in their studies.

    At the same time, simulated practice can mobilize students’ enthusiasm for accounting learning, make students more enthusiastic about accounting jobs, and can also stimulate students’ learning motivation in the process of completing tasks.

    (3) It is conducive to the cultivation of accounting application-oriented professionals

    With the continuous transformation and upgrading of the economy and society, the competition in the market economy is intensifying day by day, and the overall environment of the accounting industry is constantly changing, so the practical requirements for accountants are relatively high.

    After entering the working position, higher vocational students should not only master the various abilities of accounting, bookkeeping, accounting, and accounting statements but also can analyze the long-term development of accounting and the ability to judge economic trends.

    Therefore, through professional accounting simulation training, it is beneficial to cultivate students’ professional ethics, enhance professional operation ability, enable students to better deal with specific problems in practical positions, and improve students’ accounting analysis ability and information judgment ability.

    Problems Existing in the Simulation Practice of Accounting Majors in Higher Vocational Colleges

    As we all know, accounting itself has certain practical value and technical value. If you want to scientifically master the basic theory of accounting and make some achievements in future practical work, you should carry out practical exercises in advance. However, under the current accounting teaching environment, limited by various factors, there are many difficulties in the process of carrying out internships in accounting positions outside the school, and at the same time, the expected internship effect cannot be achieved. The specific problems are as follows:

    (1) There are certain problems at the policy and local government levels

    The lack of laws on education construction in higher vocational colleges hinders school-enterprise cooperation. At this stage, some supportive policies issued by our country to higher vocational colleges are mostly expressed in the basic form of opinions and norms, and most of the proposals put forward are initiative-type proposals, not strictly complied with laws and regulations.

    Therefore, for some higher vocational colleges to carry out educational and teaching activities, although the authority is strong, the legal system is not effective, which affects the smooth development of some simulation practices. Considering that the relevant laws in my country’s school-enterprise cooperation are still in a blank state, it is impossible to use specific laws as a basis in the simulation practice process.

    At the same time, due to the imperfect local regulations and supervision mechanism of simulated practice, the operability of simulated practice in some higher vocational colleges is relatively low. At the legal level of internships, there is a lack of certain illegal cost regulations and strong legal constraints, which has led to some companies often operating in violation of regulations and violating internship agreements.

    (2) There are problems in accounting teaching in higher vocational colleges, which affect the cultivation of students’ professional quality

    First, there are limitations in the training of accounting majors, which are decoupled from actual job requirements. At present, the training of accounting professionals in higher vocational colleges should take employment as the guideline. However, in the training process of accounting talents in some higher vocational colleges, there is often a mismatch between basic courses and internship positions, ignoring the problems of career orientation and the characteristics of the accounting industry.

    To a certain extent, it affects the role and effect of accounting simulation practice. In the accounting teaching of some higher vocational colleges, the theoretical courses of subject knowledge are used as the basic course system, paying too much attention to theoretical teaching and ignoring reality. Therefore, although the trained accounting students have solid theoretical grades, it is difficult to achieve good grades in the simulated practice. Second, the guiding role of intern teachers in higher vocational colleges is limited.

    The practical instructors provided by some higher vocational colleges lack the guidance of students’ practical ability, management of life, and guidance of students’ thinking. Due to the lack of practical ability of some accounting teachers themselves, and the low proportion of internship instructors from enterprises, they cannot meet the specific needs of simulated internship students. The number of teachers in some higher vocational colleges is limited. Considering the cost of practice, the instructors in the simulated practice are mostly full-time teachers or counselors.

    Some external internship instructors teach a large number of students and have heavy classroom tasks. Therefore, there are certain limitations in working hours, resulting in low enthusiasm for teaching. They can only use remote guidance and online guidance, etc. Students play a real guiding role.

    (3) The setting of accounting training projects is unreasonable and cannot broaden students’ accounting horizons

    First, the content of accounting training is relatively single, and the content carried out within the competence of higher vocational colleges usually only includes the economic business of some enterprises, ignoring the economic exchanges with other enterprises and other fields. For example, the real estate development, administrative and institutional business, financial insurance business, catering, hotel, and tourism businesses involved in the accounting industry.

    At the same time, the accounting professional courses carried out by higher vocational colleges often lack management accounting, financial knowledge, banking knowledge, auditing knowledge, financial management, taxation training courses, etc., which is not conducive to the cultivation of students’ practical application ability and practical knowledge expansion, resulting in The limited performance ability of students in the simulation practice process hinders the extension of students’ professional quality.

    Second, the simulated internship project for accounting majors is cumbersome and the time arrangement is unreasonable. In some simulated internships for accounting majors, the individual students complete the one-month business volume of a manufacturing company and need to complete important tasks in multiple positions in the company, including warehouse management positions, sales positions, accounting positions, and cashier positions. The student internship time is generally one month. This kind of practice mode makes students feel at a loss, and lack thinking, and the effect of practice is not satisfactory.

    Third, the simulation practice of accounting majors focuses on accounting training, ignoring accounting supervision and auditing. At this stage, the accounting simulation practice carried out by higher vocational colleges mainly revolves around students being able to complete the entire accounting business operation process, including recording vouchers-making account books-applying statements.

    First of all, prepare the accounting vouchers according to the original accounting vouchers of the enterprise, then register the account books according to the specific content of the accounting vouchers, and finally prepare the corresponding accounting statements. After the students get the internship task, they use the various materials in the internship as a guide to preparing accounting vouchers according to the requirements of the internship, ignoring the key process of auditing and supervising the accounting business.

    The reason is that some higher vocational colleges lacked consideration in the process of preparing internship materials, and did not give some illegal and unfounded original certificates to students for operation, which led students to downplay the importance of review work. As everyone knows, this kind of simulated internship did not play a real role.

    Effective strategies in the simulated practice teaching of accounting majors in higher vocational colleges

    (1) Improve the basic teaching materials for simulation training of accounting majors

    With the continuous reform of the economic system, major enterprises continue to diversify and conglomerate in the process of development. If only enterprises are used as the object of accounting simulation training, they will not be able to fully meet the future development needs of accounting students.

    Therefore, higher vocational colleges should hire a team of experienced practical application teachers, vigorously conduct research, comprehensively collect relevant information on the accounting profession and the economic development of enterprises, and understand the current job market for different talents and the positions of accounting talents in different companies. demand.

    At the same time, colleges and universities should hire experienced accounting practitioners and write simulation training materials. In addition to a basic accounting business, it should also include accounting in real estate, logistics, commerce, catering services, transportation and tourism, and other industries. Practical learning ensures that students can get in touch with accounting businesses in other industries and fields to the greatest extent.

    Through practical training, it helps students systematically strengthen their accounting practice and meet employment needs at different levels in various fields. With the improvement of accounting standards and financial laws, the latest financial and accounting laws should also be followed in the process of compiling accounting simulation training materials.

    (2) Divide the levels of accounting simulation training content

    The socialist market economic system determines the requirements of enterprises and institutions for accounting talents. If you only master financial knowledge, you will not be able to handle other accounting-related business within the unit. Therefore, to meet the specific needs of various units for accounting talents, in the implementation of accounting simulation training, we should base ourselves on the training content, establish long-term accounting training goals, update accounting concepts, and design new ideas for accounting development.

    Accounting simulation should not only guide students to master basic accounting skills, but also add other businesses of the unit to cultivate students’ ability to use funds, operate funds, and make money. Vocational colleges can design some financial training, such as how to control corporate funds, how to use limited funds to purchase more materials, and how to handle travel reimbursement and other businesses.

    To strengthen students’ review of the authenticity and legitimacy of original vouchers, higher vocational colleges can design some simulation training courses in accounting analysis, accounting inspection, and accounting to improve students’ professional skills and comprehensive quality.

    (3) Improve the integration of manual simulation training and computerized training

    To effectively improve the decoupling of manual simulation training and accounting computerized training in higher vocational colleges at the present stage, and enhance students’ understanding of manual accounting positions and computerized positions, teachers should promote manual simulation and computerized accounting positions during accounting simulation training. The fusion of accounting computerized simulation.

    In the process of practical teaching, the traditional manual simulation training in the past, including filling in accounting vouchers, registering account books, and other operations, can be transferred to accounting computerization to enter data, strengthen the processing of accounting accounts, prepare accounting statements, and rationally analyze Training in accounting procedures, etc. Teachers should strengthen guidance to ensure that students can share resources between manual simulation and computerized simulation training to ensure the complementarity of materials.

    In addition, in the process of integrating manual simulation training and computerized simulation training, students can also analyze different simulation processes, improve students practical training ability, and ensure that work efficiency can be improved in future positions. After many operations, students can not only be proficient in manual business but also be able to flexibly use the computerized accounting software system to become comprehensive practical training talents.

    To ensure the effect of accounting simulation training, higher vocational colleges should create a multi-functional accounting simulation training room so that students can get practical training in a simulated financial work environment.

    First of all, when creating a simulation laboratory, institutions such as financial and accounting offices and banks should be built, and the laboratory is divided into various departments and business processing centers according to different accounting functions, including credit purchase business, simulation training between enterprises and banks, etc., to create a good simulated working environment for students, and help them experience the specific business process in future jobs in advance.

    Secondly, increase the functions of each training position. During the construction of the accounting simulation training room, various assessment methods should also be set up to enhance the awareness of accounting professional ethics, clarify the specific responsibilities of different positions and the operating procedures of each position, etc., to help students truly understand the accounting simulation training In the actual operation situation, strengthen the exercise.

    Conclusion

    Talent is the intellectual underpinning for the progress of times. Accounting talent cultivation in HVCCs is more concerned with the future economic growth of society. HVCCs should provide a first-class learning environment for the students and nurture professional technical talent. Simulation practice for accounting majors is an essential practical teaching activity. It broadens the scope of accounting students, understand the particular requirements of real positions, and improves their practical application skills. Simulated practice can also improve school and enterprise cooperation and help in developing later teaching.

    HVCCs should be aware of the various challenges in simulated practice for accounting majors at the present stage, create and improve legislation related to HVCCs, fully focus on the role of local government, innovate the training mode of HVCCs for higher vocational accounting talent, and further develop the accounting profession in the long term.

    How to 3 Implement Simulated Practice in Accounting Image
    How to 3 Implement Simulated Practice in Accounting; Photo by Towfiqu Barbhuiya.
  • #2 Case Study of Rolls Royce Modernity Strategy

    #2 Case Study of Rolls Royce Modernity Strategy

    Case Study of Rolls Royce Modernity Strategy for How they are Future in Vehicle? Rolls-Royce is a market leader in propulsion and distributed energy systems for both the defense and civil aerospace markets. Their commercial markets cover nuclear, gas turbine, and diesel technologies to power everything from small planes and trains to entire cities.

    How Rolls Royce is Future in Vehicle? A Case Study of Rolls Royce Modernity Strategy

    The aerospace applications for innovation are where Rolls Royce has made significant investments and reaped interesting rewards. On the defense side of their business, they have over 16,000 engines in service. In the civil aerospace side of their business, they provide engines to airlines, private businesses, and engines for helicopters.

    Major changes in Industry

    Beginning with the Innovation Portal Industry Patterns assigned reading, it is important to understand how the industry has changed. The nature of the aerospace industry has relatively high barriers to entry as the cost for entry is high and requires specific skills and expertise. Nonetheless, the industry has been experiencing growth as the demand for flights increases resulting in the rise of aircraft manufacturing.

    Several factors have contributed to uncertainty in the aerospace industry including oil prices, continued regionalization, environmental concerns, and expensive maintenance costs. The regionalization of airlines is leading the industry to seek lower operational costs and quicker turnaround times.

    Additionally, societal demands have influenced change within the aerospace industry by demanding quieter engines. With customer demand high and the emergence of new digital and robotic technologies, the industry is beginning to undergo a disruptive period, which is changing the way companies such as Rolls Royce are doing business.

    Major New Technologies

    The advent of technological advancements in engine design and production, materials, data analysis, robotics, and after-market services is enabling changes within the aerospace industry. Rolls-Royce is a market leader in aircraft engine design, production, and full lifecycle services. Therefore, it is influenced by technological changes to advance both its products and processes to meet customer demands.

    All industries are being affected by the development of greater efficiency in electric and hybrid engines. The promise of efficient, quiet, and powerful electric motors, batteries, and power distribution systems is breaking down a dominant design within the aerospace industry, the gas turbine engine. As gas turbines ushered out the turbojet and rotary engine before it, electric and hybrid engines are more efficient and are developing quickly for smaller aircraft which will likely become a disrupting innovation shortly.

    Additive manufacturing is another technology changing the aerospace industry. This technology employs lasers to fuse alloys to assemble new designs from metal dust. This is being used today across the industry to aid in the production of complex parts for manufacturing jet engines, such as turbine fan blades and fuel nozzles. Additive printing also can be used to make previously complex parts out of a single piece of metal which enables lighter, less complex parts, which leads to greater fuel efficiency.

    By incorporating this technology into current designs and processes, the companies can be more efficient in the way they manufacture the engines and develop more complex fan blade shapes to produce more efficient airflow which was previously unavailable with the previous dominant design, machine milling. Improved fuel efficiency and lower emissions are one of the demands in the industry. This is one area where we’ll continue to see a shift with the emergence of new technology and innovation, as we do today in other industries.

    Just as the auto industry is experiencing shifts in producing more fuel-efficient vehicles, we’ll also see this in the aerospace industry. This shift is already beginning to occur today with the development of engines that are more fuel efficient and are designed to reduce CO2 emissions. In addition, the engines are also being designed to reduce noise. Rolls Royce has a goal to reduce CO2 emissions by 75%, noise by 65%, and fuel usage by 30%.

    One of the technological shifts that are occurring is the change in how companies are using data. The emergence of artificial intelligence is allowing companies in the aerospace manufacturing business to change their business model and the way they do business. Rolls Royce recently introduced their R2 Labs, which is dedicated to improving their design, manufacturing, and operational efficiencies by applying artificial intelligence and machine learning approaches to the vast amount of data they have collected.

    The use of automated and intelligent robotics is a major new technology across many industries. Robotics are best known for their use in manufacturing, but new concepts are being developed to perform inspections and repair of delicate aircraft engines. Furthermore, the use of robotics allows machines to get to places humans previously could not without taking the engine apart. This innovation will allow swift inspections and turnaround times for defective engines, thereby increasing reliability and decreasing maintenance time.

    The industry is also being transformed by offering more than just the product, which is the jet engine but offering services that come with the product. This is one of the ways the players in the market are keeping sustainable growth. Rolls Royce introduced a program called CorporateCare which is an engine maintenance program offered to customers. This benefits customer by bypassing the handling of engine maintenance on Rolls Royce. Rolls Royce also benefits from this program as it can leverage the data it obtains from this service for its engine health monitoring service.

    Main Market demands and how technology affects them

    The aerospace market is primarily influenced by growing customer demand for flights, low-cost, and reliable service. Airlines struggle to provide high levels of on-time service because of the constraints of the current dominant designs. The airlines are thus leading the aerospace industry to explore how to provide more fuel-efficient engines to reduce variable operating costs. The two main drivers of engine fuel efficiency are the weight of the engine and the amount of fuel it uses to create thrust. The cost of oil has been difficult to predict and recent price fluctuations are another reason for airlines to hedge against price variability with more fuel-efficient engines.

    As described above, new engine designs, additive manufacturing, data analytics, and better maintenance enable lighter engine production and greater efficiency. Another market demand related to cost is the lifecycle management of aircraft engines. As engines become more complex, more highly skilled labor is required to maintain and repair them. Additionally, the pace of change is quickening so engine mechanics have a more difficult time keeping up. After-market support services have been around for decades but new technologies in analytics and digital customer support are enabling predictive maintenance recommendations and virtual support services to improve costs and decrease maintenance downtime.

    As previously stated, the development of advanced robotics is also contributing to decreased maintenance time and greater engine reliability. The societal demands on the market are also driving changes. Environmental concerns dictate that companies be accountable for the creation of carbon dioxide (CO2) and nitrous oxide (NOx). Both of these by-products of oil-burning engines have been related to global warming and have created a market interest in the minimization of their production. Additionally, more people are concerned with the noise of aircraft, particularly as they arrive and depart airports in major metropolitan areas.

    The market demands that airlines minimize noise by using quieter engines or climbing and descending quickly from airports that require greater thrust. Aerospace companies are therefore driven to incrementally improve existing engines’ noise profile whilst improving new designs to further minimize aircraft engine noise. New cowlings and reconfigured compression turbines are incremental design improvements, while electric engines are the gold standard for quiet operation. One needs only to stand next to a Tesla to understand the quiet advantages of electric engines.

    How to Become a Market Leader

    For aerospace companies to become market leaders, they will have to master both the incremental and revolutionary innovations that the market demands. Lower costs, greater reliability, lower emissions, and quieter operation are keys to mastering this market. Meeting lower costs involves lower engine and maintenance costs, more efficient engine operations, and improved designs to minimize emissions and noise.

    Rolls Royce has taken important steps to explicitly improve efficiency and reduce noise. According to Rolls Royce, they seek to achieve a 30% reduction in fuel oil usage and 65% noise reduction or 15db noise loss. The incremental design improvements in their Trent high-bypass gas turbine engine series take advantage of the three-shaft architecture, high-efficiency core compression, higher pressure ratios, and advanced materials to withstand higher temperatures for longer times. Three-shaft and core compression advances create higher airflow bypass ratios which increase fuel efficiency by pushing more airflow through the engine at lower speeds.

    Higher pressure ratios and advanced materials cause more heat energy to be converted to thrust more efficiently thus reducing fuel use. Combine all of these technologies with additive manufacturing to create lighter turbine fan blades and assemblies to reduce overall engine weight causing even greater efficiency. Revolutionary innovations are in earlier stages of development. However, Rolls Royce is working to develop its E-Fan X electric turbofan engines, ACCEL electric high-performance engines, and hybrid electric vertical takeoff and landing (EVTOL) aircraft for commuters.

    These technologies seek to overthrow the fuel oil gas turbine dominant design for lighter, more efficient, and lower-emission electric and hybrid-electric engines. These technologies also help Rolls Royce meet its environmental goals of reducing CO2 emissions by 75%, NOx by 90%, and noise by 65%. Due to the high demand or the rewards these innovations promise, Rolls Royce has partnered with European aerospace giant Airbus to develop these innovations in conjunction with new, more efficient passenger aircraft body designs.

    Additionally, since the dominant design of aircraft bodies and power distribution systems is based on fuel oil power, innovation in electric power designs will have downstream effects on aircraft design and production, making collaboration with aircraft producers all the more important.

    The full lifecycle maintenance of Rolls Royce aircraft engines is another critical element to dominating the aerospace power market. Advanced analytics with artificial intelligence and machine learning are being used to improve operational efficiencies and development cycles. Furthermore, innovative robotics designs are in development to reduce maintenance time and reduce costs. Among these technologies are:

    • FLARE – a snake-like robot in two parts that enter the side of the aircraft engine to repair expensive ceramic coatings and perform interior patches reducing time and cost
    • Swarm – small, beetle-like robots used to automate interior scanning of engines to detect damage in a collaborative pact
    • Cobra – another snake-like robot used to detect engine problems with an attached laser to conduct repairs
    • Blisk Repair innovation – 3D modeling of expensive bladed disks used to compress air in engines and laser technology to rebuild the blades in place without having to replace the entire disk.

    Process Modernity

    Data analytics and innovation are core to their business. They have integrated data across all aspects of their business from design, manufacturing, and how they interact with their customers. They’ve adopted an agile approach where teams run 90-day sprints to explore new ideas and determine which ideas are worth pursuing.

    In a video clip of Rolls Royce’s Scrum Master, Steve Rawlinson he speaks to the agile approach Rolls Royce uses and the culture change this brings. He describes the culture as being one where employees are engaged, open to change, and willing to learn from each other. This fosters a collaborative and innovative environment that better enables them to adapt as technology changes and allows them to be more competitive in the market.

    The agile approach allows them flexibility and the ability to get feedback more quickly from customers, which is an important component of how they do business. Another key component of their innovation process is drawing from the ideas of external sources such as smaller businesses and universities. Rolls Royce has developed research centers across the world through partnerships with universities.

    This enables them to draw knowledge from external resources and technology experts in the field. Rolls Royce also partners with many companies which further contributes to their knowledge base. In an article on their website, Caroline Gorski, Director of Global Ecosystem and Partnership, states that by the end of 2018, they planned to have “500 innovative businesses around the world on our books”. Rolls Royce’s absorptive capacity is a strength of its innovation process that propels them forward and provides them with a competitive advantage.

    4Ps Approach to Innovation or Modernity Strategy

    Building a capability to organize and manage innovation is a great achievement, but one also needs to consider where and how innovation can be used to strategic advantage. Innovation can take many forms but they can be reduced to four directions of change: product, process, position, and paradigm innovation. Product and process innovation was mentioned earlier, but Rolls-Royce made changes to its underlying mental model which frames what the organization does and how it creates revenue (Paradigm Innovation).

    The cumulative effect of advances in engine technology meant that by the 1990s when the first of the current generation of engines like Rolls-Royce Trent entered service, they not only exhibited a level of performance in terms of thrust and fuel efficiency that was a substantial improvement on 30 years earlier, their durability was also vastly improved compared to first generation turbofans. The extent of this improvement was reflected in the demand for spares to replace worn and damaged components.

    Even in the early 1980s, a jet engine would consume several spares equivalent to the original value of the engine in about eight years, but engines like the new Rolls- Royce Trent that entered service at the end of the 1990s consumed this quantity of spares, not in eight years, but 25 years. For the engine makers, this represented a very big drop in demand for spares and therefore their revenues. Faced with this, Rolls-Royce began to revise and reshape its business strategy to be “customer-centric” instead of “product-centric”.

    This aimed to extract greater value from one of the company’s most important assets, namely its installed engine base. Manufacturers were no longer looking simply to develop and extend their geographical coverage, but also the commercial scope of their after-sales activity. Rolls-Royce has maintained its position as the market leader in business aviation engines through its trademarked CorporateCare (TotalCare) – the industry’s most comprehensive and cost-effective engine maintenance program (Rolls-Royce, World Finance).

    Although Rolls-Royce engines are sold to the aircraft owner, the CorporateCare service package means that Rolls-Royce retains responsibility for ensuring the product performs to customer requirements. The power-by-the-hour charging mechanism (revenues generated per engine flight hour) keeps incentives aligned by rewarding Rolls-Royce when the product is working as needed, and penalizing it when it is not. This mechanism and alignment between the OEM and its customers encourage continuous improvement and collaboration.

    This also drives the extension of asset lifetime while optimizing and reducing repair and maintenance costs. This results in reduced waste, increased resource efficiency, and enhances the asset’s value over its lifetime. Advancements in technology, specifically digital electronics have been a powerful enabling factor facilitating the implementation of service strategies. This provided original equipment manufacturers (OEMs) like Rolls-Royce with a competitive advantage relative to conventional service providers, by enabling them to acquire new knowledge management capabilities.

    These technological advances allowed new service-focused offerings, enabling the manufacturer to gather data on the use and performance of their products. In 2012 Rolls-Royce introduced its automatic Engine Health Monitoring data downloads for aircraft (G650, 550, 450). As such, there is an ongoing focus for the company to reduce the need for manual downloads, while also improving its overall data acquisition from in-service aircraft. Airlines face several risks and uncertainties in managing and operating their engine assets, with knock-on consequences for their operating costs and aircraft performance.

    One of the reasons Rolls-Royce can develop and deliver these services and offer them through the CorporateCare model is the intimate knowledge it has of its engines and how they perform throughout their lifetime (obtained via engine health monitoring and MRO services). Through this, Rolls-Royce can offer customers support and services for better operational decision-making and efficiency. The value generated for airline operators from this service model is the predictability of MRO-related costs, high operation efficiency, avoided disruptions, higher value of engine assets, and the ability to focus on their resources and core business.

    Customers become more sophisticated so their expectations rise and they demand solutions rather than mere products. The power-by-the-hour service model drives recurring revenues primarily by charging customers based on hours flown by each engine it serves. Over the lifetime of a typical engine program, this translates into a volume of revenues that is approximately four times as large as that of the initial engine (original equipment) sale, as shown below.

    High Involvement Innovation or Modernity

    John Bessant introduces four levels of innovation in his book “High Involvement Innovation.” The four-level framework defines the evolution of high-involvement innovation through various levels of development.

    • Level 1 – Little or random innovation involvement. People solve problems in an ad hoc and there is no structure around the activity. The innovation yields short-term benefits but no strategic impact.
    • Level 2 – The first attempt to formalize the innovation process is made. Including a process to identify and solve problems and a reward system. The system may have facilitators but is often concentrated at the local level. The innovations have minimal impact on larger organizational goals. Without a specific set of targets, the process is easy to abandon.
    • Level 3 – Includes level 2 and the innovation ties into the strategic goals of the organization and has a significant impact on the bottom line through new products, process improvements, etc. A limit of level 3 is predefined limits and defined by management.
    • Level 4 – Includes level 3 but the differentiator is empowering groups and individuals to innovate and experiment on their own. It fits with the idea of ‘internally directed’ innovation and “fast learning.” It is often associated with professional research scientists or engineers.

    Rolls Royce operates on a 20-year innovation timeline. They break it down into 3 key milestones; five, ten, and twenty-year horizons. The five-year technology is about innovations that are currently controlled and are currently being added to the products. Ten-year technology is valid, leading-edge technology that will impact the next generation of products. Twenty-year technology is emerging and unknown but needs to be continuously searched for and monitored.

    In 2015, CEO Warren East described innovation as “the lifeblood of a successful company.” To support and foster innovation Rolls Royce has several systems to promote and track ideas for innovation; intranet sites, innovation portals, support forums, and innovation ambassadors. The company also provides time and resources to encourage and enable employees to get out of their day-to-day work and work on other areas of the business. The knowledge generated in the innovation platforms is then shared across projects and teams to ensure that useful ideas are not wasted and innovations can spread freely between teams.

    Rolls Royce is clearly at level 4, ‘proactive/empowered high involvement innovation’ on the Bessants scale. The organization, research and development, and tracking of their innovations meet all the criteria for level 3. Level 4 is met by management’s commitment to making innovation a part of the larger strategy, coupled with their resources and time for people across the company to experiment and transfer ideas and knowledge.

    Reference;

    Retrieved from: https://www.ukessays.com/essays/engineering/rolls-royces-innovation-strategy.php
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    2 Case Study of Rolls Royce Modernity Strategy for How they are Future in Vehicle Image
    Case Study of Rolls Royce Modernity Strategy for How they are Future in Vehicle?
  • 4 Tax Planning for Real Estate Investors Company

    4 Tax Planning for Real Estate Investors Company

    Tax Planning for Real Estate; Driven by the stable development of the social economy, healthy development tax planning for real estate investors companies are promoted. At present, real estate enterprises have become an important source of taxation in our country. Moreover, in the context of the continuous improvement of my country’s tax law system, the new tax system reform is constantly being standardized, and enterprises should pay attention to the understanding of tax planning in the development, and fully grasp the risks they face, to formulate targeted risk prevention countermeasures and reduce tax risks. impacts and limitations.

    What is the doubt on Risk Analysis of Tax Planning for Real Estate Investors Companies?

    Based on this, this article briefly analyzes the tax planning risks of real estate investors’ companies, and expounds the risk prevention countermeasures, for reference only.

    Main Keywords: tax planning; real estate enterprise; prevention; risk

    introduction

    At present, under the reform of the national tax policy, most real estate companies pay more attention to the development of tax planning. However, due to various factors, tax planning has relatively common policy risks and operational risks. Once the risk cannot be reduced The probability will lead to the failure of effective control, which will affect the healthy and orderly development of real estate enterprises. Therefore, to effectively reduce the impact of such risks, we should formulate targeted tax planning risk prevention countermeasures, to properly optimize the control and fully demonstrate the role of risk prevention.

    The significance of tax planning and the risks of tax planning

    (1) The meaning of tax planning

    In the stage of development in recent years, the concept of tax planning is constantly improving, but it is still impossible to conclude accurately, and scholars have their views. Some scholars believe that tax planning is the reasonable management of taxpayers through their behavior, and the use of various legal and compliance measures to reduce the tax amount.

    Some scholars believe that tax planning includes not only tax-saving planning but also reasonable tax avoidance and tax-related risk control. To further understand the meaning of tax planning, a more comprehensive analysis should be done. Taking real estate enterprises as the research object, a comprehensive analysis of tax planning and risk control should be carried out to achieve real risk control.

    (2) Risk implications of tax planning

    Tax planning risks are mainly because real estate companies are affected and restricted by various factors in the stage of tax planning, resulting in a certain gap between the tax planning plan and the original goal, and even violations of the tax legal system. The advantages of various jobs will affect the tax planning work of enterprises, and then face risks.

    (3) Necessity of tax planning

    In the process of tax planning, real estate enterprises are the core of enterprise development and an inevitable product of the development of the times. Only in compliance with relevant national reform policies and standards can it help support the healthy and stable development of real estate enterprises and avoid being affected by certain factors restrictions are too severe to obtain economic benefits.

    Moreover, tax planning can help enterprises effectively carry out the financial management, promote the improvement of the core competitiveness of enterprises, and enable them to demonstrate their capabilities in actual work.

    Analysis of the current situation of tax planning for real estate investors’ companies

    Tax planning is understood as reasonable tax avoidance, and it can show its role in practice and development, which helps to support the orderly progress of various tasks, realizes efficient control in a real sense, and then achieves good development. For real estate companies, in the stages of operation, investment and development, reasonable tax planning can show their advantages and reduce the impact they face.

    In a true sense, they can show the effect of tax planning and eliminate the limitations of various factors. However, for the current tax planning of real estate enterprises, the main risk factor is the improper handling of internal work, which makes it difficult to truly reflect the effect of the work.

    (1) Internal control needs to be improved

    Internal control is the basis for the tax planning of real estate enterprises. Only when the internal control work is carried out reasonably can it help to improve the effectiveness of the work, realize the optimization of various tasks in a real sense, show the advantages of various tasks, and avoid being affected by certain factors, it protects the management of the enterprise.

    However, some real estate companies do not pay enough attention to internal control work in the stage of tax planning work. Even if the work has been carried out, it is still limited by factors of insufficient strength, which affects the effect of tax planning work of real estate financial managers and restricts the improvement of internal control effects. It is impossible to truly realize the risk control of tax planning.

    (2) Incomplete tax planning supervision and control system

    As a high-risk economic behavior, tax planning is more important to carry out reasonable supervision. Nowadays, the supervision and control system of real estate enterprises is not perfect, which is mainly reflected in the fact that the staff of the enterprises does not follow the supervision system for rational control in their daily work.

    At the same time, the enterprise’s supervision and management department has not established a sound tax planning supervision system, which hurts correcting corporate financial loopholes. Corporate tax supervisors need to efficiently supervise the corporate tax planning process to avoid being too seriously affected and the effect of tax planning supervision cannot be guaranteed.

    Moreover, in the stage of practical work, relevant staff should do a more comprehensive analysis, formulate a model that is in line with the current enterprise development, and truly realize the rational control of tax planning risks.

    (3) Account verification is not accurate enough

    Account checking is an inevitable task for real estate enterprises in tax planning. This work can support the improvement of tax planning in the later stage. If the actual work is not widely paid attention to, it will have adverse effects. In this regard, financial personnel in the account verification stage need to proceed from the actual situation of accounts, accounts, and accounts to rationalize the capital chain of real estate companies, and then implement accurate sorting, and better tax planning on this basis.

    Analysis of main tax risks of real estate companies

    (1) Policy risk

    Tax planning is an important part of real estate enterprises. In the actual planning process, it is necessary to analyze the actual situation and grasp the main risks faced. If the risks cannot be effectively dealt with, they will seriously affect the healthy and smooth development of real estate enterprises.

    As far as policy risks are concerned, as a relatively common risk type, it is mainly due to the differences between the plans used by enterprises and the relevant policies of local governments in the process of planning and improving tax planning, and even more serious ones. The situation of conflicts and the inability to strictly abide by the requirements of the practical regulations have led to the inability of tax planning to proceed smoothly.

    Moreover, driven by the economy, real estate companies are developing at a high speed, and housing prices in various regions are also increasing. To effectively control housing prices, the state usually introduces relevant policies. , which in turn can guide the development of the real estate industry. In addition, my country’s current market economy is not mature enough, and changes in relevant tax policies are relatively common. If tax policies change, real estate companies must properly optimize their work plans, strengthen their understanding of various types of work innovations, and carry out work according to actual conditions. Adjustment, so that risks can be avoided.

    At present, my country’s tax policy is constantly improving and will be optimized according to local conditions when adjusting. In addition, the plan formulated by the tax policy needs to be rationally optimized and needs to be determined by the tax department. However, if the real estate company does not analyze from different angles when formulating the tax planning plan, it will be difficult to accurately grasp the various benefits, and then cooperate with them.

    Disagreement in the taxation department has evolved into a legal risk, which affects the smooth progress of corporate tax planning. Coupled with the serious impact of the deviation in the understanding of policies related to tax planning, if you do not pay enough attention to rational optimization and implementation, you will inevitably face more risks, which is not conducive to the healthy development of real estate companies.

    (3) Industry Risks

    As an important part of the market economy, the real estate industry plays an important role in the economic environment, and the characteristics of the industry are relatively obvious. The business it operates is becoming more and more extensive, but it requires a longer operating cycle and involves higher capital investment.

    The asset-liability ratio is high, which leads to the fact that once real estate companies cannot adapt to the development of the times, they will be affected and restricted to a certain extent, making it difficult to achieve long-term development. In addition, the real estate industry is undergoing certain changes. Although it will bring certain opportunities for the development of enterprises, it will also face tax risks.

    It is difficult to guarantee the effect of tax planning work, and it is even not conducive to the healthy development of enterprises. Once the operating cycle is out of control, Moreover, if a lot of funds are involved, the capital chain will be broken, threatening the development and operation of the enterprise, and it will be difficult to realize the value and effect of tax planning work, and not only will it lose more economic losses, but even face the threat of bankruptcy.

    Countermeasures against risks in tax planning for real estate enterprises

    In the tax planning stage of real estate enterprises, although some risks cannot be avoided, they still need to pay more attention, establish and improve preventive measures, and implement financial measures and management measures through standardized management to effectively prevent the inherent risks of tax planning and achieve better promotion.

    The healthy operation of real estate enterprises is handled and optimized from multiple angles, playing an irreplaceable role, providing a guarantee for the smooth development of follow-up work, eliminating the impact and restrictions, and promoting the orderly progress of diversified work.

    (1) Grasp the tax policy

    In the process of development, real estate enterprises should pay attention to changes in tax laws and related policies, and strengthen their understanding of taxation policies and regulations. Coupled with the relatively rapid development of real estate companies, and a variety of work needs to have a sufficient grasp of the market economic environment, reasonably innovate the work, formulate targeted development plans, and implement various work development models.

    The optimal control of work should rationally optimize and implement various types of work, fully grasp the impact and problems faced by each work, and implement various work plans. Therefore, real estate companies should guide financial personnel to have a sufficient grasp of new tax policies and regulations in combination with the actual situation, and enhance financial personnel’s awareness of tax risks, so that they can fully grasp the policy dynamics when carrying out work in practice, to effectively Innovate and implement.

    In addition, due to the unbalanced economic development of various regions in our country, to promote local economic development through preferential tax policies in some areas, real estate companies should reasonably analyze tax planning, and properly optimize and implement it. Tax optimization policy, apply in strict accordance with the regulations, to achieve the purpose of tax reduction. Not only that, the staff should realize how to avoid tax, avoid being limited by risk factors, and lay the foundation for the healthy development of real estate enterprises.

    (2) Improve the ability of tax planners

    In the process of actual tax planning in real estate enterprises, the effect of risk prevention is closely related to the ability of staff. Therefore, in the process of actual tax planning, real estate companies should focus on improving the comprehensive capabilities of real estate companies, ensuring that staff has sufficient knowledge of tax planning, improving their work level, and avoiding tax risks caused by human factors.

    At the same time, during the development of enterprises, staff should be reasonably trained according to the actual situation, and carried out in an incentive way, so that staff can realize the importance of improving their capabilities, learn more knowledge, and understand the principles of tax planning.

    Various policies can be optimized and adjusted more effectively, and tax reductions can be achieved with the help of preferential tax policies to avoid restrictions caused by risks. At the same time, tax planning staff should also analyze the development status of real estate enterprises, and invite experts to give guidance appropriately, to enrich the ability of tax planning staff and improve the effectiveness of work.

    (3) Strengthen communication and exchanges

    In the actual process of tax planning for real estate enterprises, various departments and staff should strengthen communication, so that in practical work, it will help to have a sufficient grasp of the current status of tax planning work and achieve more effective innovation and optimization. Understand the various policies and factors that cause risks, ensure the rationality of the work, and avoid certain restrictions caused by insufficient internal information transmission.

    Therefore, real estate companies should pay attention to information exchange and follow the principle of information sharing when communicating internally, which will help in careful planning and avoid being unable to show the effect of work due to unsatisfactory implementation factors. Moreover, in the communication link of various departments, each staff member should master the content of tax planning work, and fully grasp the status quo of the work, to effectively innovate the work, ensure that they can pay attention to their responsibilities when optimizing various tasks, and explain in detail Implement tax planning work.

    In addition, real estate enterprises should communicate with the tax authorities during the work development process, and have a certain grasp of various tax planning policies and incentives, to optimize their work more effectively, avoid tax planning risks, and ensure work results. Embody the advantages and value of tax planning.

    (4) Choice of development strategy

    The capital scale and capital chain construction center of real estate enterprises are mainly carried out to support the stable development of enterprises, to better serve the tax planning work of enterprises, to achieve more accurate control, to reduce the impact and restrictions they face, in the true sense Optimize the handling of tax planning work, show the advantages of diversified work, and avoid being too seriously affected and unable to show your responsibilities.

    In this regard, real estate enterprises should develop a strategic selection model in the stage of tax planning and risk control, accurately grasp the national tax policy according to the market development situation, and achieve reasonable tax avoidance through various measures. In a sense, the application of financial means such as tax planning is mainly for the orderly development of real estate enterprise development strategies, more effective standardization of various tasks, effective improvement of various work trends, more reasonable control, and for follow-up work.

    Provide guarantees for smooth progress, formulate a development strategy that meets the financial burden of the company according to the actual situation and the company’s strength, avoid the phenomenon of blind expansion that affects the orderly progress of various types of work, achieve a better reduction of tax planning risks, and promote the stability of real estate companies develop. Therefore, real estate companies must be aware of the importance of strategic planning and program selection, improve tax planning programs, pay taxes reasonably and optimize them, effectively control risks, and lay the foundation for the healthy development of enterprises.

    (5) Overall planning and coordination of tax planning work

    Real estate companies have a certain demand for financial support in the operation stage, and need to reasonably innovate the planning method, and rationally optimize and implement it according to the differences in tax payment. Among them, in the process of raising funds by self-accumulation, one should fully understand the payment situation and the current market development situation, formulate a work plan in line with the development of the times, further promote the development of real estate enterprises, and increase capital investment attention, thereby effectively reducing tax costs.

    At the same time, tax planning work should have a more comprehensive understanding of the content of policies and regulations during the operation process, strictly follow the status quo of various types of work, formulate long-term development goals, ensure the flexibility of tax planning plans, and improve the tax planning of real estate companies The effect of work, reduce the impact of various types of work, and ensure the healthy and orderly development of enterprises.

    (6) Implement financial management measures

    In the process of actually carrying out their work, the financial staff of real estate companies should not only enrich their financial knowledge, but also fully understand the current status of the tax planning work of real estate companies, and promote the smoothness of various tasks through the grasp of policies and the implementation of work plans conduct.

    Therefore, financial managers should be aware of the possibility and probability of tax planning risks when cleaning and checking the amount of corporate liquidity, to rationally optimize and implement them, play an irreplaceable role and advantages, and more effectively show multiple effects of this kind of work, to avoid the impact is too serious to effectively avoid the financial risks of real estate enterprises.

    Therefore, real estate companies should promote the smooth progress of tax planning through financial management, and analyze the effects of various risk prevention measures to better promote the healthy and orderly development of real estate companies through financial means.

    Conclusion

    All in all, under the background of my country’s rapid economic development, the status of the real estate industry in the national economy is becoming more and more obvious, and the internal competition in the real estate industry is becoming increasingly fierce. Therefore, to continuously improve their competitiveness and adapt to the development of the times, real estate enterprises need to pay more attention to tax planning and achieve reasonable optimization of financial resources.

    However, because tax planning is restricted by policies and various factors, it often faces serious risks. Therefore, real estate financial personnel should pay more attention to their responsibilities. In the process of actually carrying out tax planning work, they should have a certain understanding of possible risks, and promote the healthy development of real estate companies through risk prevention to avoid certain impacts. and restrictions.

    Risk Analysis of Tax Planning for Real Estate Investors Company Image
    Risk Analysis of Tax Planning for Real Estate Investors Company; Image by Robert Owen-Wahl from Pixabay.
  • 3 easy differences between television and film

    3 easy differences between television and film

    What is the difference between television and film? Today TV and movies seem to repeat this experience vaguely. When television emerged, the contradiction between film and television was quite sharp. The most poignant thing is that many people blame TV for the shrinking of the movie market, thinking that TV has seized the movie market.

    To do everything possible to capture the audience, the effective way is to strengthen the viewing and excitement of TV dramas, to be good at telling stories, to enhance the attraction, and to compete with movies and other TV programs. The aesthetic media of television and film are different. They believe that there is a quantitative difference between the size of the screen and the screen.

    Here are the articles to answer, the doubts about 3 easy comparisons or differences between television and film

    The feature films and TV dramas, which respectively use the movie screen and the TV screen as the carrier, are all narrated by the composite means of picture and sound. It can be said that they are the synthesis of time art and space art. There is no doubt about that. It is worth noting that when defining the artistic characteristics of TV dramas, some people always compare them with movies, hoping to extract the unique character and personality of TV from the comparison of movies and TV to establish a system of TV art.

    The reason why some people like to use TV and movies as a horizontal comparison may be because they both belong to the family with the surname “Electric”, and they are all arts with “Electric”. Genes and characteristics, you can also set up a separate account. Therefore, when some people discuss the characteristics of TV, they are doing everything possible to find the basis for the division of film and television, to win a place for TV drama in the field of art.

    This brings to mind the conflicting experiences of film and drama. There was a time when the movie was clamoring for a “divorce” from the theater, throwing away the theater crutches in its hands. Cinema has grown up with the help of theatre in its infancy. Once you can walk on your own, you have to throw away the crutches and break up with the partner who helped you. As a result, some people felt that the film was particularly unrighteous, and it sparked a debate.

    Now TV and movies seem to repeat the experience vaguely. The contradiction between film and television has long been experienced in the West. When television emerged, the contradiction between film and television was quite sharp. Some filmmakers think that television is just like a nouveau riche, a budding upstart invading the territory of the film with impunity; while some TV people regard the film as a dying giant with a kind of pioneer’s overbearing enthusiasm. Secretly peeping at the equipment of the movie studio.

    In developed countries, when the market competition becomes more intense when the commercial conflict between the two media reaches its peak, they both have a fanatical and exclusive loyalty to their respective media. Of course, in developing countries, although there will also be many conflicts between film and television and the competition mechanism of the market economy, for us, it will be regulated by state institutions, and will never intensify the contradictions and produce exclusive behavior, to affect their development.

    However, we can’t help but see that the contradictions between film and television do exist, such as the problem of competing for scripts and themes, the problem of repeated shooting, and so on. For example, “A Dream of Red Mansions”, “Phoenix Qin”, ” The Happy Life of the Poor Zhang Damin “, etc., have not only made movies but also made TV series. The most poignant thing is that many people blame TV for the shrinking of the movie market, thinking that TV has seized the movie market.

    Of course, this view is incomplete, but it shows that the contradiction between film and television exists and cannot be avoided. The question is how to resolve these contradictions and make them develop in the direction of complementary advantages. To get rid of the domination of the film boss, seek their independence, and establish an aesthetic system for TV dramas, some people seem to have come to such views or concepts after comparing them with movies.

    (1) The material materials of TV and film are different

    Although both television and film are arts with “electricity”, television uses tape and film uses film. The difference between “magnetic” and “glue” is only one word, but their functions, usage, and effects are quite different. The tape is easy to use, and the recording effect can be seen on the spot through playback. If the effect is not good or not ideal, you can decide to re-record on the spot. After the film is shot, the filming effect cannot be seen on the spot.

    It needs to be sent to the printing department to develop the negative film, and then it is possible to see the filming effect after copying it into a positive film, so the process is more complicated. In contrast, TV production is fast, saves time, and saves financial and material resources. Its advantage is that it can quickly reflect contemporary themes, and even synchronize with time.

    The biggest advantage of glue over magnetic is mainly clarity, and now high-definition TV has begun to play due to the improvement of TV digital technology. In addition, the technology of telecine and magnetic to glue has also been solved, so the difference between glue and magnet has become smaller and smaller.

    (2) The way of watching TV and movies is different

    They believe that television is an open-home art. TV sets are mostly placed indoors, and most of the people who watch TV series together are family members, relatives, and friends, the atmosphere is more harmonious, and the viewing behavior is more relaxed and casual, unlike watching movies, which must be locked in a closed dark room collectively. Watching, not communicating with each other, not affecting each other, and watching behavior are subject to certain restrictions.

    Watching TV is not restricted, you can communicate, walk around, chat, laugh, and judge at will, and you can also do housework while watching TV. Thus television creates a sense of intimacy. At the same time, due to the randomness of viewing methods, it is easy to cause distraction, and it will also cause a psychological obstacle to the TV audience, thereby bringing a kind of negativity. The viewing psychologist is slightly unhappy or not interested in the program. The device can switch channels at any time, or simply shut down, creating a sense of alienation.

    For this reason, some people think that the creation of TV dramas should be based on the differences in viewing methods, try to adapt to the intimacy of family art, and avoid and limit its negativity. To do everything possible to capture the audience, the effective way is to strengthen the viewing and excitement of TV dramas, to be good at telling stories, to enhance the attraction, and to compete with movies and other TV programs.

    (3) The aesthetic media of television and film are different

    They believe that there is a quantitative difference between screen and screen size. The screen area is small and the screen area is large. One small and one large, not only in the sight distance but also in the visual experience. From this, a concept is formed: that TV dramas should use close-up and close-up to express characters and narrate the plot, and should not use long-range and panoramic views. When Japanese TV director Katsumi Oyama came to give a lecture in China, he also clearly mentioned this point of view.

    He believes that the screen is small, the panorama and perspective are weak in performance on the small screen, the clarity is poor, it is not easy for the audience to browse clearly, and at the same time, it lacks explosive power. and impact force, so use as little as possible. Unlike movies, the screen is large and high-definition, so it is suitable to use panoramic and long-range scenes to express large-scale scenes and create a majestic momentum. This is the advantage of the movie, but also the disadvantage of the TV screen.

    Therefore, the TV should make the best of its strengths and avoid its weaknesses. Some of the above views can be said to have no certain truth, I think it is difficult to establish as a TV concept. Because the superiority of material and conditional theory can only restrict and limit an art, and cannot be considered in the aesthetic category of this art, because the beauty of art is displayed by the ontology of this art. If we just look for the basis of material differences and external conditions and then justify it, there is not much truth in aesthetics and artistic laws.

    The establishment of the above-mentioned concept of TV drama not only does not help to think in the category of aesthetics but will restrict and restrict the development of TV art. From the perspective of the overall composition of the two arts of film and television, in addition to the differences in material materials, production methods, aesthetic media, and viewing methods, the principles and laws of artistic creation.

    Such as audio-visual language, means of expression, display skills, aesthetic functions, and social In terms of the laws of function and other aspects, as well as in terms of creation principles, generalizing the theme, expressing ideas, shaping characters, structuring plots, coordinating rhythms, finding forms that fit the content, and many other aspects are also interlinked. means to meet the aesthetic needs of the audience.

    From the above reasons, it can be seen that the many problems involved in the artistic creation of films are also the problems faced by the artistic creation of TV dramas. Therefore, the creative experience of both sides of the film and television can communicate and learn from each other. Many TV drama directors follow the concept and method of the movie to shoot TV dramas, and they have achieved certain artistic effects and are welcomed by the audience.

    It can be seen from this that there is no need to mark an artificial boundary gap for the two arts of film and television in the field of creation or build a wall to separate the two sides, which is not good for both sides of film and television. Amphibious director. Some directors have bluntly said: “I shoot TV dramas according to the method of making movies.” And many foreign TV dramas are mostly filmed with film, and then processed and produced by the method of telecine.

    So the picture quality is very good. At the same time, some special effects in the movie are mostly done by TV special effects. Therefore, it is beneficial to both parties to exchange, learn from and absorb each other in the creation of film and television. The above-mentioned concept of using close-up and close-up in TV dramas has a certain rationale, but it cannot be absolute, and cannot be viewed from a metaphysical perspective, but needs to be viewed dialectically.

    Because the expressiveness of the screen is diverse, the size and choice of the scene cannot be defined based on the single argument of aesthetic media but also based on the needs of content and form, as well as the creator’s style and subjective choice. Although there is a quantitative difference between the screen and the screen in size, we should also notice another comparison of things, that is, the viewing distance between the viewer and the screen and the screen is not equal, and there is a gap.

    Although the screen is large, the viewing distance is far; the screen is small, but the viewing distance is relatively short. Compared with this, the big and the far, the small and the close, there is a parallax offset between each other, and there is no visual experience. too big a disparity. Therefore, taking the screen and the size of the screen as the basis for the selection of scenes does not conform to the concept of artistic principles or laws.

    Therefore, the creation of TV series does not need to be restricted by the screen frame when selecting scenes, otherwise, it will become a pattern. The key problem is not to choose the scene according to the size of the screen, but to find the appropriate expression form and scene according to the content. The early famous work “The Sun Rises From Here” by the TV drama director Zhang Shaolin made a bold breakthrough in the composition of the scene.

    There are more than 350 shots in the first and second episodes of “Too”, of which there are only 21 close-up shots and 69 close-up shots, totaling about 90 shots, accounting for only 25% of the total number of shots, and the proportion is not too large. On the contrary, vision and panorama account for a considerable proportion, more than half. Due to the use of a large number of panoramas and long-term perspectives in the play, the coverage of large scenes has been fully utilized.

    To create a magnificent modern construction site momentum and the atmosphere of the times, it has played a role in expanding the space capacity and setting off the connotation and found an appropriate expression for the content. In addition, it also effectively uses the contrast method of pictures and images, using the scene scheduling of large depth of field on the screen, through the perspective relationship between far and near, large and small, front and back, high and low, it is quite strong.

    The contrast between an open big world and a closed small society, a China that is moving towards modernization and a China that maintains ancient folk customs, is presented to the audience; in the same space, the advanced and the backward are intertwined, and the civilization and the ignorance are contrasted. Among them, the group photo of the foreigner and the donkey, and the group photo of the village girl Nianxiang and the car, contrasted with each other, not only radiant and interesting.

    But also through the sharp contrast of the images, the intriguing ideas were externalized, which made people feel a lot. If these pictures are not represented by large scenes, but close-up and close-up, it is obviously impossible to cover them, and the contrasting effect of art is also difficult to show.

    The most striking thing is when the village girl Nianxiang drove her donkey to and fro between the giant trucks on the construction site, the exchanges between people and things, things, and scenery. How can the contrast and contrast with the small, the front and the back, the high and the low be reflected? If only a close-up or close-up is used to emphasize the surprised face and excited eyes of Nianxiang, it can only show the joy of the characters and the amount of information overflowing.

    It is less and single, and can only convey the content of the picture. Because the space in the picture frame is blocked and filled with the faces or eyes of the characters, the sense of perspective of the picture is bound to be reduced, resulting in the closedness of the screen, and the passage of its thought extension is not smooth, which not only reduces the inner tension of the picture, and its meaning also appears to be straightforward and single.

    Starting from the content, the drama “Tai” breaks through the concept that the screen should only be used for close-up or close-up, gives full play to the advantages of panoramic and long-range views, and constitutes an open perspective space. The content of the signifier is not limited to the excitement of Nianxiang’s personal feelings.

    It focuses on excavating an artistic conception, a connotation, an atmosphere, and an inexplicable and unclear emotion, and sublimates it into a speculative philosophy through the blending of scenery and emotion, and the connection between meaning and reason. So that people can elevate it to the height of the aesthetic objects to examine it.

    How to deal with large and small scenes, choose a variety of viewpoints, and design different angles are determined by the director according to the content provided by the script. The above lists the remarkable artistic effects achieved by the use of large scenes in the drama “Tai”. It is not intended to be biased, to depreciate the role of close-ups and close-ups, or that large scenes must be better than small scenes.

    Each scene has its performance function, which should be selected according to the needs of the content, not the screen or the size of the screen. Similarly, when I was shooting a TV drama showing the theme of war, to express the spectacular scenes and grand scale and momentum of the war, I also used a large number of panorama and long-range depth of field scenes to meet the needs of the content and achieved a certain effect.

    It can be seen that the content determines the form, and the creative principle that the form must serve the content is not outdated, and it should be followed in the creation of both movies and TV series. From the above argument, it is not difficult to see that TV dramas and feature films are similar in terms of artistic creation rules and creation principles, and can learn from each other. In essence, there is no fundamental difference between TV dramas and movies in terms of creation.

    3 easy differences between television and film Image
    3 easy differences between television and film; Photo by Chauhan Moniz on Unsplash.
  • Television and Radio Advertising 2 easy Difference

    Television and Radio Advertising 2 easy Difference

    What is the difference between television and radio advertising? TV is different, it is derived from the broadcasting system, it has sound first, and then the picture image, and color intervene. From the above reasons, it can be seen that the importance of language in television is inseparable from the historical connection of broadcasting. Therefore, there are historical reasons why some TV dramas still have traces of radio dramas. Because the receptor of TV mainly refers to the audience, and the receptor of radio refers to the audience.

    Here are the articles to answer, the doubts about the difference and comparison between television and radio advertising

    If we make horizontal comparisons and vertical reflections on TV, I think we should take radio as its frame of reference. Undoubtedly, if a historical review of the film is made, it can be seen that it originated in silent film, then sound recording equipment was invented, and intervened in film, and then there was color, and then it developed into widescreen, stereo, etc. form.

    TV is different, it is derived from the broadcasting system, it has sound first, and then the picture image, and color intervene. Therefore, in the infancy of TV picture was used to illustrate the sound with the broadcast. In the initial stage of the film, it was a silent film, without the cooperation of sound, and had to find ways to use images to narrate and express ideas, so that the audience could understand.

    From the above reasons, it can be seen that the importance of language in television is inseparable from the historical connection of broadcasting. Therefore, there are historical reasons why some TV dramas still have traces of radio dramas. You may like Internet TV and traditional TV 4 easy difference.

    Television is separated from the broadcasting system, and the sensory reception is mainly the difference between “listening” and “seeing”. Watching TV and listening to the radio are the words that people often talk about, but it shows the respective characteristics of TV and radio, and we often ignore this most insightful truth. I think TV should analyze its characteristics from the perspective of “vision”, just as novels emphasize “said” and dramas are surnamed “words”, doesn’t their naming properly standardize their respective characteristics?

    Therefore, when we discuss the characteristics of TV, we should pay special attention to the visual characteristics of TV, which is the boundary between it and broadcasting. Radio re-listening and television re-watching are determined by their characteristics. Of course, TV dramas do not exclude language, and language is still an important means of expression for TV dramas. Although TV is an audio-visual communication medium, as its name implies, its main function should be on the “vision”. Because the receptor of TV mainly refers to the audience, and the receptor of radio refers to the audience.

    There is a clear distinction between seeing and hearing. Therefore, the TV should pay special attention to its viewing, to satisfy the aesthetic enjoyment of the audience’s visual perception. There is an old saying in China, “A hundred times of hearing is better than seeing once.” It can be seen that hearing it a hundred times is not as good as seeing it in person. It is concise and comprehensive. It is worth thinking about the comparison between listening and listening.

    If the Chinese folk sayings are only summed up by experience and intuition, then the experiments of relevant foreign research institutions may be more scientific and convincing. According to experiments conducted by American and French film research institutions, the eyes are the organ that receives the largest amount of information in the human body. They pointed out that 70% of the information obtained by humans through the senses is received through the eyes. Through visual perception, human not only accepts the stimulus information in the physiological sense but also understands and grasps the superficial and even deep meaning contained in a large number of visual stimuli based on visual perception.

    In addition, the former Soviet Union theorist Zahiliyan also said: “According to various experimental data, the human brain receives reports from the eyes, on average, about 30 times that of another important sense – the ear”. Leonardo da Vinci, the great Italian painter of the Renaissance, said: “The eyes, known as the windows of the soul, are the gateway to the soul, by which the soul can examine the infinite works of nature in the widest and most magnificent way, and the ear is the seat of the soul. Second, it earns its worth by listening to what it sees with the naked eye”.

    It can be seen from the above argument that the visual factor is more important than the auditory factor, especially for works with ornamental artistic features. Whether it is Chinese discoveries and generalizations, or foreigners’ experiments and corroboration, it is enough to prove that the amount of information obtained by reading is much greater than by listening. This is certain and cannot be denied.

    However, from the viewing effect of the current TV screen, it is not satisfactory. In addition to broadcasting news programs and talk-based programs that focus on listening, in some highly entertaining programs, especially in TV dramas, the frequency of language appearance is much higher than the expressiveness of picture modeling. Now many TV dramas seem to let people listen to TV instead of watching TV. If this continues, audiences will be accustomed to listening to them rather than watching them enthusiastically. Over time, the audience’s visual perception will be attenuated. Because the picture lacks charm, it loses its appeal to the audience.

    Of course, there is also a “soap opera” genre, which is known for its language and is directed at housewives who do housework. But as the overall composition of TV dramas, we can’t use the type of housewife as a model for production, right?

    Japanese TV director Katsumi Oyama once said when he came to China to give a lecture: “There are some TV dramas in Japan that can only be watched while doing business. It is better to say that you are listening to radio dramas than watching TV. Because you can understand the plot just by listening to your ears. , You can also imagine the picture through the sound. Generally, you listen to it when you are busy doing things, and then look at the picture when you hear interesting places.

    In this sense, TV broadcasts pay attention to sound effects and try to use this communication medium as much as possible. However, Katsumi Oyama himself does not agree with this view, he said: “Generally people think that the character’s thoughts and feelings are reflected through the actors’ performances and actions, instead of the interpretation of the lines, and they do not even directly explain but use symbols. It is a high-level TV series that suggestively depicts characters. Some people think that TV dramas that rely on commentary to win are a kind of retrogression and vulgarization.

    It is much easier and less clever to use more commentary in TV dramas.” He also said: “Just want to It is better to let the audience read the script if the audience is attracted by the content and speech of the drama .” It can be seen that the proliferation of language in TV dramas is not determined by the characteristics of TV, on the contrary, the nature of TV should emphasize its viewing quality, and should strengthen the director and filming. Personnel’s visual awareness.

    The current situation is that watching TV is like listening to the radio. The characters in the TV series are all articulate and eloquent. When they talk, they can talk endlessly. , As if the characters do not speak, the play cannot go on. And some TV dramas are deliberately showing off language, playing with language, and showing off some ruffian slang, Jianghu slang, and vulgar slang words of folk flirting as the mainstream language of life; Inconsistent foreign languages ​​and epigrams show the author’s erudition and talents, but the audience is at a loss when they see it, and they can’t tell the identity of the characters in the play.

    They talked about astronomy and geography for a while, network knowledge for a while, stock trading experience for a while, and cloning technology for a while, as if they were all rare all-rounders, some rare elites. The most common thing is that some writers and directors use language to open up joints, plug loopholes, or make patches in the easiest way when there are loopholes in the plot, or when there are loopholes that cannot be resolved. Language has become an emergency. the panacea. This is also one of the reasons for the proliferation of language in TV dramas.

    Why does the TV picture, which is good at visuals, give language an advantage? Why do some directors abandon visual means with more than 70% of the information, and prefer auditory means with less information? It is probably because the language has become a part of some directors They have tools that they are familiar with and use with ease. Once they are allowed to use image ontology to create images and express their ideological meanings, they will be powerless. This may be another reason for the excess of language.

    The language material on the screen is excessive, the visual material is poor and in short supply, the picture is only a symbol of the graphic language, and the phenomenon of “seeing with listening” is not uncommon. As a result, the ability and charm of image modeling will weaken and disappear.

    Everything that could have been discovered by the eyes, things that could be expressed by visual images and pictures, and the truth revealed, had to be replaced by simple and easy language due to the attenuation of visual perception, so the viewing effect was diluted. The great sculptor Rodin warned people in his ” will “: “The so-called master is such a person: they use their own eyes to see what others have seen and can find beauty in what others are familiar with.” [3] As a director, why not dig out the beauty hidden behind ordinary things on the screen or the screen, and present it to the audience?

    Of course, TV dramas do not exclude language, and we do not advocate that all movies and TV dramas be made into silent films or pantomimes, otherwise, they will go from one extreme to the other. Language should also be regarded as an important means of expression in TV dramas, words are the voice of the heart, and language is a tool to convey thoughts and communicate emotions. However, the focus of TV should be placed on the “visual” element, because the screen needs to reflect its aesthetic characteristics with a visual image, which is an important difference from radio, which is based on listening.

    Due to the attenuation of visual perception of some TV drama creators and the excessive reliance on the function of language, the expressiveness of picture modeling is affected. Rudolf Arnheim, in his book “Art and Visual Perception”, once Signals that human vision is declining. He said: “We have overlooked the gift of understanding things through the experience of our senses. Our concepts are detached from perception, our minds are only moving in the abstract world.

    Our eyes are degenerating into a pure instrument of measurement and discrimination. As a result, the number of ideas that can be expressed in images is greatly reduced, and the ability to find meaning in the appearance of things we see is lost so that we are dulled in the face of things whose meaning can be discerned at a glance, but had to resort to another medium with which we are more familiar—language”.

    And some of our screenwriters rely on literary writing experience to create scripts, so the visual materials that can be provided in the play appear to be relatively short. The requirements of American Hollywood producers for the script are a visual script. This is the most important thing for writers.

    The great writer Ernest Hemingway once said: “If you go to Hollywood, they want you to look at things in the frame when you write, and when you should think of people, you only think of pictures. If you only want people, and Regardless of the picture, what is written may not be the story of the movie.” I think that there is not much difference between writing a TV series and writing a movie script in the emphasis on visuals.

    The famous American director Griffith said that his way of telling stories is: “The goal I am trying to achieve is to let you see it first .” If the director’s purpose is to let the audience see it, but the screenwriter’s script relies only on language and lacks visual images, no matter how capable the director is, there is nothing he can do.

    As a TV director, I believe that visual materials should be cherished and should be worthy of the name for the audience to see; in particular, the director should work hard to find a material shell with aesthetic value for the content, so that the audience can see on the screen a visual application A colorful world created by materials, not by words.

    Television and Radio Advertising 2 easy Difference Image
    Television and Radio Advertising 2 easy Difference; Photo by CardMapr.nl on Unsplash.
  • Internet TV and traditional TV 4 easy difference

    Internet TV and traditional TV 4 easy difference

    Network technology is the product of the combination of Internet TV and traditional TV. It integrates the communication forms of the two major media, integrating digitization and networking.

    What differences between Internet TV and traditional TV?

    Compared with traditional TV, Internet TV has many significant differences from traditional TV in terms of communication characteristics and inevitably has a huge impact on many aspects of traditional TV. Effective communication between editors and authors is an important part of editing work and an important.

    Differences in Communication Environment: From ” Family ” to “Individual”

    The physical location where TV has appeared the most since its inception is the living room of every family. Even with the continuous upgrading of TV product technology and the changing home environment, TV has always provided information and entertainment functions for “family members”. By providing uninterrupted video programs, TV creates a virtual video world for family audiences. At the same time, it interacts with audiences in the process of communication. It has become an important content of family leisure culture and an important medium for family cultural life. For the “first media” and “the king of media”.

    The characteristics, content, and effect of TV itself are also affected and restricted by the unique environment of the family. The family’s receptive space attribute has had a huge impact on the production of TV culture, and TV programs are produced in the face of families. Families are the recipient units of TV programs. When TV programs are spread in the family – ” social cells”, the choice of program content will be affected by various family members’ age, gender, knowledge composition, hobbies, family status, rights, responsibilities and control rights, etc. The influence of different factors.

    Television has become a medium within the family here, and to adapt to this communication environment, the production, arrangement, and broadcast of TV programs are also affected and restricted by this. In terms of time, the programming of the program should fully consider the life and working time rules of family members. In terms of content, to meet the common preferences of children, youth, middle-aged and elderly in a family, the content of TV programs can only be carried out on a safe scale suitable for all ages, and the content should also try to meet the needs of most family groups.

    Aesthetic preferences, the greatest common divisor of family members are selected, thus affecting the communication content and artistic characteristics of TV programs. For example, family ethics dramas have become the most far-reaching Internet TV and traditional TV program type in China, and family reality shows are also extremely popular. When TV program terminals are transformed from traditional TV sets to network platforms with computers and mobile phones as the main display terminals, it is also a process of breaking the limitation of space and going directly to the audience. The viewing of network TV has become increasingly private, all-weather, all-weather. , transmedia behavior.

    What has changed is not only the communication environment, that is, the physical communication space, but also the content of communication, the mode of communication, and the viewing behavior. From the perspective of changes in the communication environment, the viewing of TV programs has moved from the living room to the bedroom or study, and from the “public” living room space to the “private” personal bedroom space. The viewing crowd has also shrunk from the community of family members to the viewing behavior of individuals, and the dissemination context of Internet TV and traditional TV programs has undergone a fundamental change.

    Because individual audiences in private spaces are temporarily isolated from the family group environment, their viewing behaviors have also changed. In extremely private cyberspace, audiences have complete viewing options and can independently choose their favorite TV programs. Instead of worrying about other people’s interests and hobbies, you can choose more niche types of TV programs according to your preferences. Compared with TV programs, online TV programs have stronger privacy. Mainstream TV programs are no longer the mainstream on online TV platforms, and those unpopular and niche online long-tail TV content have more distribution channels.

    Different from the long-term entertainment experience consumption when watching Internet TV and traditional TV, people often show a kind of fast-food click consumption, so this also requires the use of various means for Internet TV content to Grab the user’s eye in the shortest possible time. In the past, in the era of single communication channels, viewers do not have many choices and channels to watch TV programs, so they will be more willing to receive information from the media and adopt a more “negotiated” position.

    In the Internet age, users can choose to watch TV programs in a completely independent and free environment, so their position is more and more inclined to a “confrontational” interpretation. The quality will also be more critical and demanding, which is helpful for the upgrading and development of network TV programs. The transformation of Internet TV from family to individual is the result of the important gene of Internet media—the private media gene.

    Internet private media gene means that the main body of Internet users is an individual, which leads to strong privacy of their culture. Internet instant messaging, e-mail, electronic tweets, forums, Weibo, and WeChat are all based on personal use, and their dissemination content is naturally a personal expression in society. powerful. Because of the implantation of private media genes, the content of Internet TV will also tend to be more private in terms of thematic performance, character image, plot arrangement, and artistic style.

    The difference in propagation path: from “stream” to “library”

    Traditional TV broadcasts to TV viewers in a one-way linear way, and viewers are all bound by this communication mode in terms of viewing autonomy and time. This asymmetry in dissemination and reception and the relatively closed process of program production and release make viewers have to passively watch programs according to the broadcast schedule set by the TV station. It is very inconvenient to give feedback on TV programs, not to mention endure all kinds of advertisements that come in at any time.

    Compared with traditional TV, the biggest difference between Internet TV and traditional TV is that traditional TV is a one-way media. Although in recent years, traditional TV stations have made improvements in broadcasting technology and means, from the perspective of ordinary domestic households, a TV can simultaneously Watch more than 500 channels, TV programs are constantly trying to increase interaction with audiences through text messages, Weibo messages, etc. However, this still cannot change the one-dimensional nature of the process of TV information dissemination. The mode of playing programs completely by the timeline sequence has never been able to allow viewers to choose their favorite TV programs anytime, anywhere, and at will.

    In the Internet age, the emergence of the Internet, a huge storage link, has expanded the one-way audio and video “streaming” provided by traditional TV programs into an infinite number of circulation channels. The program “library” is growing infinitely all the time, this huge film and television resource library can conduct one-to-one information on-demand with users, and can also be one-to-many, many-to-one, and many-to-many, covering various forms. In the dissemination mode, users can watch the program resources from the network TV program content library anytime, anywhere, and at will.

    Such an infinitely increasing cloud TV program resource library can be said to truly realize the user’s “on-demand request”. The audience only needs to click the mouse and slide their fingers to select various TV programs independently and is no longer affected by the TV channel. And the linear limitation of the broadcast schedule completely changed the previous point-to-point transmission mode and upgraded it to a point-to-point library. On the Internet TV platform, the audience only needs to enter the program name or enter the network group to search for countless rich program resources, relying on an advanced network technology to achieve fast search and fast online playback.

    The difference in propagation mode: from “push” to “pull”

    TV program resources are like a full drawer. The one-way communication method of traditional TV media can be regarded as it’s unilateral “pushing” of content, that is, a certain amount of TV programs processed and processed by TV media are “pushed” to The audience, in this communication process, mainly reflects the will of the TV media. When the audience turns on the TV, they can only receive passive program content. This service mode is suitable for TV audiences of lower ages and levels. It is more humane, they can watch all kinds of TV programs with “zero” operation when receiving information.

    In the Internet era, Internet TV has completely transferred the initiative to the hands of the audience. The audience no longer passively receives fixed program schedules from TV stations, but turns “push” into “pull”. “Pull” refers to an audience’s initiative, while “push” is a seller- a traditional media initiative. Internet users only need to take some necessary simple operations to actively search, select, and “pull” the program content they need and love from the network program resource library. The interaction has played a huge role in this process. It can even realize the anti-push of users and share and publish their information or program resources.

    However, it should also be noted that in the process of “pulling”, first of all, there are certain requirements for the user’s network technology level. In addition, this process will also consume a lot of time and energy of the audience, thus reducing the acquisition of TV efficiency of the program. On the psychological level: people always want to be able to choose autonomously rather than passively accept. The transformation of this communication mode from “push” to “pull” has innovative significance and completely changed the viewing behavior of TV users.

    Through Internet TV, ordinary TV viewers not only no longer have to wait in front of the TV for their favorite programs to be broadcast, or search through various channels and still can’t find their favorite TV programs, and become the TV program broadcast list on this timeline. slave. Internet TV enables viewers to break free from this linear shackle and search and select independently on the PC or mobile client.

    It can be seen in this transformation that the main body is no longer the powerful TV media that used to be high in the past, but every ordinary user of Internet TV. They can freely access massive TV programs on the Internet platform anytime and anywhere according to their interests. Select the TV programs you need from the library, filter out the programs you don’t like, and efficiently find the program content you are interested in from the massive network video resource library.

    The difference in target audience: from “fuzzy” to “clear”

    The rapid development of the Internet TV market has made the competition in this field more and more fierce. How to stand out among many platforms, attract more loyal users, and thus gain the favor of advertisers, directly determines the survival and development of a media, and the precise positioning of the target audience has become an important measure for a media to base itself on its advantages and develop differentiated development. The “use and satisfaction” theory proposed by the American scholar Denis McQuail in the 1940s, as one of the important components of the audience theory in communication, has important implications for interpreting the subjectivity of the audience in the communication process. important value.

    This theory emphasizes that communicators should fully consider the existence of audience factors when transmitting the information. From their perspective, it analyzes the psychological motives, viewing needs, behavior patterns, and interpretation standpoints of audiences when they contact the media in the past. Mass communication brings psychological and behavioral utility to people. At a time when the number of media has surged, if any media wants to be favored by more audiences, it must clarify its audience market positioning, to produce and disseminate information in a targeted manner. requirements.

    Traditional TV media mainly understand TV audiences at the other end of the signal line through TV rating surveys, fixed sample extraction, program surveys, Internet TV and traditional TV program satisfaction surveys, and interactions on Weibo platforms. Constrained by the mode of communication, the audience is always a relatively vague existence for traditional TV media. The vast majority of TV media and programs in the station have a high degree of similarity and overlap in terms of user market positioning and brand positioning. Due to their differences in educational background, age level, interests, and hobbies, TV audiences are constantly developing in a diversified direction, and a single program can no longer satisfy the segmented audience market.

    Compared with the weak response of traditional TV in meeting these needs, Internet TV can satisfy the diversified viewing needs of audiences in the new era to the greatest extent. It not only allows audiences to choose programs according to their own needs, but also to The user collects and analyzes various behavioral data on the platform, separates the audience from the ambiguous group, and becomes a target user with distinct personalities and different characteristics, and takes the initiative to provide personalized Internet TV services.

    In addition, through the dissemination of social media and communication tools, the Internet TV platform can allow the huge audience groups in the past to gather together independently according to different needs, become the audience groups for the owner’s various precise needs, and further clarify the audience image. It can be seen from this that, compared with the vague audience groups faced by traditional TV media, Internet TV is faced with individual audiences with clear characteristics.

    Tailor-made program resources and proactively push program products that better meet their needs are the huge advantages of online TV programs over traditional TV media programs in terms of audience positioning. After the network TV program has locked the target group, it will be effectively distributed to the audience. When providing users with personalized Internet TV and traditional TV program resources, the user’s loyalty and viscosity will continue to increase, thus gradually forming a relatively stable target user group, to make their network TV platform form a much higher advantage than traditional TV media.

    4 differences between Internet TV and traditional TV Image
    4 differences between Internet TV and traditional TV; Photo by Jonas Leupe on Unsplash.
  • 4 implementation of accounting systems

    4 implementation of accounting systems

    The implementation of accounting systems of public institutions affects the financial activities of the institutions themselves, and it also has an important impact on the level of development of public institutions, which can maintain the sustainable development of public institutions and enable public institutions to obtain more significant economic and social benefits. Therefore, public institutions should strengthen the implementation of the government accounting system, comprehensively integrate the contents of the system, and adjust and innovate the original financial work to ensure the advanced and standardized financial work of public institutions, and promote the development of public institutions through a good system, so that they have better development prospects.

    Here are the articles to answer, the doubts about the Analysis of the implementation of accounting systems in Public Institutions

    Based on this, this article introduces the significance and challenges of implementing the government accounting system for public institutions and discusses the effective measures for public institutions to implement the government accounting system, to provide a reference for the development of public institutions.

    In previous work, our government accounting adopted the working model of budget accounting. Although this model can improve management effectiveness, it is difficult to meet the needs of the development of the times if it is used for a long time. In the context of the new period, the government accounting system has been proposed, and the innovation of the accounting system has been achieved. It can not only re-plan the statements and accounting subjects of public institutions but also replace the original accounting standards and systems of public institutions.

    The new accounting system will affect the implementation of the financial management work of public institutions. In this regard, public institutions should pay attention to the correct interpretation of the government accounting system, synthesize the actual development status of the unit, and rationally implement the various contents of the government accounting system to enhance the internal management level of public institutions and give full play to the functional role of public institutions.

    Overview of the government accounting system

    The government accounting system refers to a system of comprehensive recording and collation of the nature, purpose, quantity, and process of government financial receipts and expenditures. In the government accounting system, it is possible to visually describe and objectively analyze the specific implementation status of the budget. With the rapid development of society, public needs have also changed.

    The government’s needs in public financial management have begun to develop towards transparency, and it is necessary to adopt a statistical accounting system to carry out financial management. The new accounting system integrates financial accounting and budget accounting adopts a more rigorous accrual system to replace the previous collection and payment realization system, and improves the normative and rigorous accounting work.

    The significance of institutions implementing the government accounting system

    (1) Significantly improve the quality of work

    In the financial management work of public institutions, the government accounting system stipulates the completeness, comparability, and relevance of financial work, which can accelerate the improvement of the quality of work of public institutions.

    • First, look at the problem from the perspective of comparability. Based on retaining the previous economic business content, the new government accounting system will add some new businesses to optimize the integration of various content in the financial management of public institutions. Through unified accounting standards and accounting requirements, the comparison of accounting information of various departments of public institutions is made more convenient, to obtain more intuitive data content, and lay a good foundation for the improvement of the quality of accounting information of various departments.
    • Second, look at the problem from the perspective of completeness. The implementation of the government accounting system by public institutions can not only innovate and optimize the original forms of financial accounting, but also optimize and improve the accounting of assets and liabilities, standardize the estimated liabilities and cultural assets and liabilities, and then ensure the integrity of accounting information.
    • Third, look at the problem from the perspective of relevance. The use of the government accounting system in public institutions can rebuild the form of accounting and accounting, and also upgrade some functions of financial accounting so that the budget work of public institutions and the government’s financial budget can be cleverly integrated, and the accounting functions can be fundamentally optimized and improved, to provide reliable information for the overall improvement of the quality of accounting work.

    (2) Improve the quality of staff

    For financial management staff in public institutions, their work is relatively less competitive and they will receive a more stable salary. The implementation of the government’s accounting system puts forward stricter requirements for the competence and literacy of financial managers, and will further urge relevant personnel to improve their abilities, work hard, change their original work concepts and work ideas, and establish a positive work attitude. This not only meets the new work needs in the context of the new era but also improves the quality of the personnel themselves.

    (3) Clarify the status of one’s assets

    The application of the government accounting system by public institutions in their financial and budgetary work will make public institutions more clear about their asset status. In the government accounting standards, the specific scope of fixed asset accounting is clarified, and the authority of institutions to use assets in actual business activities is pointed out.

    Through a clear introduction to the authority for the use of assets, business units can accurately judge the feasibility of their work based on their interests and start accounting for fixed assets. In addition, the innovation and optimization of the government accounting system have further improved the asset accounting form of business units. The system more intuitively explains the status of the fixed assets of the business unit and points out a correct development path for the business unit.

    The challenges posed by the government accounting system to public institutions

    Although the implementation of the government accounting system by public institutions will greatly improve work efficiency and speed up the financial management of public institutions, it also poses huge challenges to the development of various tasks of public institutions, which are specifically reflected in the following points.

    (1) Make the financial processing of public institutions more complicated

    Under the new government accounting system, public institutions are bound to flexibly use parallel bookkeeping methods to cleverly integrate the financial accounting system into the government accounting system. Moreover, in the actual accounting work, it is also necessary to flexibly use the accrual system, which has also led to the cumbersome and complicated accounting processing of public institutions and put forward more stringent requirements for the knowledge structure and professional ability of financial managers. Requirements.

    (2) Pay attention to the development of basic accounting work

    In public institutions, the implementation and implementation of the government accounting system will transform the previous financial statement production methods and financial project accounting methods, and the innovation of such work requires the effective support of basic accounting work. In this regard, public institutions should further strengthen the basic accounting work, especially by updating the original accounting information system and improving the system functions, thereby significantly enhancing the efficiency and quality of system accounting, so that the level of accounting work has been significantly improved.

    (3) Put forward strict requirements for the preparation of financial reports

    Under the new government accounting system, public institutions must also implement a dual-reporting system, improve the traditional form of financial reporting, strengthen the handling of liabilities and assets, and improve the level of asset accounting. In addition, public institutions should actively consolidate the preparation of financial reports, and make rational use of financial statements in the process of making budget statements, to intuitively and truthfully reflect the financial situation and improve the quality of accounting information of public institutions.

    The achievement of the above-mentioned work requires the accurate analysis of the financial management personnel of the institution so that they can invest more energy in the preparation of financial reports, to improve and improve the work so that the expected goals can be achieved.

    An effective path for institutions to implement the government accounting system

    (1) Strengthen the construction of the financial team and enhance the business capabilities of personnel

    If you want to better implement the government accounting system, public institutions should strengthen the capacity-building of financial personnel.

    • First of all, institutions can improve their personnel’s business capabilities through training, and use the reward and punishment system to enable financial personnel to actively learn the relevant content of the government accounting system.
    • Secondly, financial managers can be selected to fully feel the internal and external environment of institutions, better implement the government accounting system, and strictly implement the various standards and requirements under the system, to enhance the effectiveness of financial talent construction. Financial personnel themselves should also have an in-depth understanding of the government accounting system and adjust their previous financial judgment thinking, to have strong workability and business level.
    • Again, the leaders of public institutions must also accurately grasp the main points and contents of the new government accounting system, and accurately divide the financial work process, to coordinate the links between the financial department and other departments to make the accounting work system more perfect.
    • Finally, we must actively carry out the training of existing financial personnel, and set relevant assessment standards, and only after passing the assessment can the personnel be put into post work, so that the professional ability of the staff can guarantee the effective implementation of the government accounting system.

    (2) Improve the parallel bookkeeping system and improve the efficiency of management work

    With the support of the new system, institutions should carry out parallel bookkeeping work by the principle of “dual foundation, dual function, and dual reporting”, which also requires institutions to improve the previous bookkeeping system.

    • First of all, institutions should carry out basic accounting work by the specific requirements of the financial accounting accrual system, and clarify the accounting objects and accounting content to ensure scientific and accurate accounting.
    • Secondly, institutions should improve the financial accounting information management system, improve the functions of the information system, simplify the accounting processes and steps, and strengthen the functions of accounting final accounts, performance budgets, etc., thereby providing technical support for the development of accounting work, so that work efficiency and work quality are significantly improved.
    • Finally, in the process of implementing the budget work, the form of accounting for fund income and expenditure can be used to fully reflect the budget management level of the business unit. At the same time, it is necessary to complete the tracking and investigation of the budget and budget implementation status, to ensure that financial managers can complete their work by the plan, and to ensure the sustainable development of public institutions.

    (3) Clarify the functional responsibilities of personnel and strengthen the implementation of the government accounting system

    Accounting is an indispensable part of the financial management work of public institutions, plays an important responsibility, and is a key role in the implementation of various policies. In this regard, the work responsibilities of accounting personnel should be divided so that the efficiency and quality of accounting work can be guaranteed.

    Although there will be many difficulties in implementing the government accounting system, various problems can be gradually resolved through the clarification of personnel responsibilities. Institutions should understand the important value of the division and implementation of rights and responsibilities, and make accountants aware of their responsibilities through practical actions, to give full play to their functions and functions.

    First, public institutions should, by the relevant regulations in the government accounting system, allow accountants to guarantee the authenticity of accounting information, abide by professional ethics in specific work, and ensure that all information is not leaked; second, public institutions should help accountants clarify their responsibilities, optimize the accounting team, improve the literacy of personnel, and ultimately make the implementation of the government accounting system more efficient.

    (4) Optimize the internal management system and improve the normative nature of management work

    The innovation and optimization of the government accounting system not only determines the overall effect of the accounting of public institutions but also belongs to an important change in the internal financial management process of public institutions. For example, to further understand the time node of income recognition, it is necessary to improve and improve both financial and business and build a smoother communication mechanism for it, so that information transmission and information interaction are no longer difficult.

    In addition, the new government accounting system also puts forward strict requirements for the asset management of public institutions. To solve the above problems, public institutions should establish a more reasonable internal management and internal control system to ensure the effectiveness of the implementation of the government accounting system.

    In addition, public institutions should innovate the previous financial management system, not only to determine accounting standards, principles, and methods, but also to strengthen the application of the accrual system in accounting, and should sort out the relationship and responsibilities between themselves and subordinate units in an all-round way, and do a good job of research on the consolidated reporting system. Moreover, in this process, it is also necessary to reflect on the financial accounting function.

    According to the actual development status and development needs of institutions, various accounting policies are scientifically selected, which cover the amortization period of intangible assets, the depreciation period of fixed assets, and the method of preparing for bad debts. When performing this work, the specific development situation of the institution should be integrated and the work content of each link should be reasonably determined.

    For example, network information industry units or Internet-related institutions, their fixed assets will be rapidly updated with the changes of the times, and the intangible losses formed are particularly large. Therefore, when confirming the depreciation period, the actual situation should be taken into account and the rationality of its depreciation should be considered.

    (5) Strengthen the construction of information systems to meet the needs of the reform of the accounting system

    The advent of the Internet era has made the figure of information technology appear in various industries. To promote the stable development of the industry, information technology can be incorporated into management work. When institutions implement the government accounting system, they can also take advantage of the advantages of information technology to build financial information systems to enable the rapid development of financial information system construction.

    • First of all, the staff of the financial department should form a strong sense of responsibility, use their organizational capabilities, and take the optimization of information systems as their top priority to meet the work needs of the development of the new period. In addition, a relatively complete and detailed work plan should be formulated, and the accounting information system should be comprehensively transformed to lay a solid foundation for the effective implementation of the government’s accounting system.
    • Secondly, the financial department should seek the cooperation and help of other departments to build a multi-departmental collaborative information system, realize active exchanges and good cooperation, and work together for the construction of an information system.
    • Finally, when building an accounting information system, financial personnel should sort out the previous information system problems and clarify the new system work requirements, to build a more scientific and feasible system construction plan, so that the information system can meet the work needs, and make information access and information admission more convenient and safe.
    4 implementation of accounting systems Image
    4 implementation of accounting systems; Photo by Marten Bjork on Unsplash.
  • 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.