《电鳗财经》电鳗号/文 当新年的钟声还在耳畔回响，证监会便以雷霆之势挥出了监管重拳。这场针对财务造假的新年首会，不 仅是对市场乱象的当头棒喝，更是公司治理现代化进程中的重要里程碑。在注册制改革纵深推进的当 下，这场专项行动恰如一场及时雨，冲刷着资本市场的积弊沉疴。 业内人士指出，证监会构建了"大数据监测+现场检查+稽查执法"的全链条监管体系。通过智能财务分析 系统对异常指标实施精准筛查，配合"双随机"抽查机制，让隐蔽的财务魔术无所遁形。某上市公司系统 性造假案中，监管科技成功识别出虚构交易与关联方资金循环的数字化痕迹，这种"科技赋能监管"的新 范式，正在重塑市场秩序的基础逻辑。 专项行动的深层意义，是推动公司治理从被动合规转向主动优化。要求上市公司建立"业财融合"的内部 控制体系，将ESG指标纳入高管绩效考核，这些举措直指治理效能的核心。正如某央企在治理转型中实 现的蜕变——当独立董事真正参与战略决策、当内部审计直接向董事会汇报，企业不仅规避了财务风 险，更获得了资本市场的估值溢价。这种治理溢价效应，正是市场走向成熟的鲜明注脚。 这场开年监管风暴，本质上是一场公司治理理念的深刻革命。当财务造假成本远超收益，当 ...

研发投入精准计量与动态追踪 研发投入是科技创新的"燃料"，其投放精准度与动态适配能力直接决定新质生产力培育的质量。 要构建项目化、精细化的研发支出核算体系，追踪资金流向基础研究、应用研究、试验发展、关键技术 攻关、颠覆性技术探索等的具体环节与项目；运用作业成本法解构研发流程关键节点（如AI算法设 计、训练优化），按作业动因精准归集各环节成本。 在遵守会计准则关于资产确认条件和谨慎性原则前提下，结合行业特性优化研发支出资本化或费用化判 断标准，以真实反映创新资产积累。建立动态评估机制，及时识别研发项目失败风险并调整会计处理。 设计包含技术突破（如专利产出、技术成熟度）、商业化前景（如市场潜力、客户认可度）、战略协同 度等多维度的研发效益早期评估模型，为持续投入决策提供依据。 登录新浪财经APP 搜索【信披】查看更多考评等级 （来源：经济参考报） "十五五"规划建议提出，"加快高水平科技自立自强，引领发展新质生产力"。为有效培育新质生产力， 财务会计工作要发挥驱动创新资源配置、护航发展韧性、引领价值创造变革的战略作用，以高质量会计 信息、前瞻性决策支持、全链条风险管控赋能科技创新核心突破、产业结构优化升级与全要素 ...

随着人工智能技术的快速发展，数字化正加速向"数智化"演进，也为更多民营企业带来新机遇。另一家上海企业通过自主研发的"特征仓库"技术，帮助银行 构建涵盖海量变量的智能风控系统，使贷款审批效率显著提升，实现实时决策。 还有企业将人工智能算法深度应用于资本市场，通过智能计算捕捉交易机会，为投资者提供更精准的投资支持。企业手机运营官表示，目前，公司业务已经 在A股市场形成成熟应用，并正积极布局ETF、可转债、期货等领域，未来还计划向港股和海外市场拓展。 看看新闻 < >> the starting I age JI 0 8 EGUANZHE t 从黄浦江畔走向世界舞台，上海民营经济正以数字化为核心引擎，开启新一轮全球化发展进程。无论是深耕行业多年的领军企业，还是刚刚崭露头角的创新 力量，上海民营企业不仅在在软件服务、智慧金融等关键领域"多点开花"，还依托对本土市场的深刻理解与技术积淀，形成具有国际竞争力的解决方案体 系。 本周，一场聚焦数字化办公的行业会议在上海举行，吸引了全国各地上千名从业者慕名而来。而这场会议 正是由 一家上海本土的民营企业发起，他们的产 品被不少业内人士视为协同管理软件的"国产替代"。会上，企业 ...

泛微现场演示了电子合同、数电发票、电子报账、电子会计档案四大数智业财核心产品，覆盖从业务发 生到归档的全场景。 泛微数智业财平台融合了AI智能、数字可信、规则引擎、会计引擎、流程引擎和低代码六大核心技 术。AI技术助力业财票税档自动化处理，减少人工操作；数字可信技术保障电子合同、电子发票的法 律效力；规则引擎、会计引擎、流程引擎让业务串联，数据互转，自动核算；低代码平台则支持企业根 据自身业务场景快速调整流程和规则，不用依赖IT人员就能完成个性化配置。基于这六大核心技术，泛 微构建了"营销、合同、项目、采购、报销、资产、人事、档案"八大业财协同场景。 中新网上海新闻12月11日电(记者 许婧)泛微网络科技股份有限公司10日在上海举办"数智业财融合创新 大会"，首次发布基于AI驱动的"业·财·票·税·档"一体化业财融合解决方案。 泛微网络科技股份有限公司深耕协同办公与业财领域20余年，已为8万余家中大型组织提供数智化运营 解决方案，其中业财方面的客户群体已经超过3万余家。致力于通过技术驱动组织管理与业务创新。泛 微表示，未来将进一步融入更多AI技术能力，通过智能规则嵌入、数据洞察与预测，让AI充当财务处 理的助 ...

Core Insights - Yangzhou Rural Commercial Bank emphasizes the integration of business and finance, enhancing comprehensive budget management, and improving capital utilization capabilities to boost profitability and operational efficiency [1] Group 1: Profitability and Efficiency Enhancement - The bank focuses on optimizing asset-liability management to enhance capital efficiency, including reducing bill sizes and adjusting asset structures as paths to increase efficiency [1] - A phased plan for replacing low-yield assets is implemented to mitigate the impact of narrowing interest spreads on profitability metrics [1] - The bank aims to enhance the retention of settlement funds by seizing opportunities in intermediary businesses and scenario channels, innovating deposit product combinations, and optimizing deposit structures [1] Group 2: Cost Control and Revenue Growth - The bank strengthens budget execution monitoring and establishes a revenue and expenditure analysis mechanism to address income gaps promptly and ensure rigid adherence to budget targets [1] - Cost control measures are emphasized, including improving the efficiency of marketing expenses and conducting thorough evaluations of large projects [1] - The bank seeks to diversify revenue channels and steadily increase the contribution of funding and intermediary businesses to profits, while optimizing portfolio structures and enhancing proactive trading capabilities [1] Group 3: Pricing Management - The bank implements refined pricing management to balance interest spread risks, including preemptive pricing strategies for existing loans and establishing a dynamic pricing monitoring mechanism [2] - Market research and customer assessments are conducted to evaluate risk levels and contribution differences, promoting differentiated risk pricing [2] - The bank aligns its pricing strategies with regulatory guidance and industry conditions, adjusting pricing mechanisms scientifically to explore potential for interest rate reductions and cost savings [2]

Core Insights - The meeting focused on the strategic deployment for high-quality development and the completion of annual goals, emphasizing the importance of this period for planning next year's work [1] Group 1: Strategic Deployment - The company aims to deepen project management by enhancing the management mechanism, ensuring that projects are executed efficiently and sustainably [1] - There is a focus on expanding market presence by analyzing industry trends and optimizing business layouts to increase market share [2] - Accelerating the integration of business and finance through digitalization to improve operational efficiency and risk management is a priority [2] - The company plans to strengthen its public relations strategy by effectively communicating its core technologies and achievements to create a favorable public perception [2] Group 2: Market and Product Development - Specific arrangements were made for the nano zinc oxide market, including seizing market opportunities by leveraging product quality advantages [3] - The company aims to enhance production and sales collaboration with partners to ensure effective project operation and profitability [3] - There is an initiative to develop differentiated products for high-end applications in various sectors such as rubber, coatings, electronics, pharmaceuticals, and new energy [3]

Core Viewpoint - The article discusses the launch of "交银蕴通·管账" by Bank of Communications, focusing on enhancing corporate payment and settlement services to address pain points such as complex settlement tools, low reconciliation efficiency, and challenging fund supervision, thereby transitioning from a traditional service provider to a value-creating ecosystem enabler [1][2]. Group 1: Service Model and Capabilities - The "蕴通管账" service model is built around four key components: "scene, customer, account, and fund," creating a data-driven management system that integrates financial services with business operations [2]. - The service model leverages three core capabilities: payment and settlement, reconciliation, and fund supervision, offering advantages such as integrated payment solutions, intelligent reconciliation, and effective fund management [2][5]. - The service aims to automate the entire payment process, enhancing efficiency in various business operations, including sales, procurement, and non-operational management scenarios [3][5]. Group 2: Economic Scenarios and Applications - "蕴通管账" provides tailored financial solutions for four major economic scenarios: real economy, livelihood economy, platform economy, and park economy, injecting digital vitality into various sectors [6]. - For the real economy, the service focuses on supply chain collaboration and operational efficiency across procurement, production, and sales processes [6]. - In the livelihood economy, it facilitates seamless payment solutions for public utilities and retail consumption, enhancing user experience through digital channels [6]. - The platform economy is addressed by offering flexible account management and efficient fund distribution solutions for e-commerce and internet finance platforms [6]. - The park economy is supported through integrated financial services for enterprises within parks, enhancing operational management and payment processes [6]. Group 3: Market Position and Future Outlook - Bank of Communications has developed customized solutions for over 30 industries, serving nearly 160,000 government and enterprise clients, showcasing its strong market presence in corporate payment and settlement [7]. - The bank aims to leverage its expertise and financial technology to drive product innovation and ecosystem collaboration, supporting enterprises in achieving financial and operational integration as well as digital transformation [7].

Group 1 - The core idea of the news is to promote and share exemplary experiences and innovative measures from various public hospitals in China to enhance the quality of hospital development and allow the public to feel the effectiveness of medical reform [1] - A live program titled "院长谈" (Talks with Hospital Directors) will feature hospital directors sharing their experiences, with the first guest being Shi Shengbin, the director of Xi'an People's Hospital, discussing "integration of operations and finance to enhance the new efficiency of public hospital development" on November 6 [1][4] - The program aims to assist in the high-quality development of public hospitals by facilitating online communication between hospital directors and the public [1] Group 2 - Shi Shengbin is introduced as the director and deputy secretary of the Party Committee of Xi'an People's Hospital, a chief physician, and a guest professor at several universities [4] - The live broadcast will be available on the "People's Good Doctor" app, with instructions provided for downloading the app and participating in the live interaction [5][7]

Core Viewpoint - Zhu Hai Yuan Long Food Co., Ltd. is the leading enterprise in the egg roll industry in Guangdong Province, showcasing a successful transformation from a small factory to a major player in the market over 37 years of development [4][26]. Company Overview - Zhu Hai Yuan Long Food Co., Ltd. is located in the Jin Ding Technology Park, covering tens of thousands of square meters and is recognized as the top seller in the egg roll market in Guangdong [2]. - The company was established as one of the first Sino-foreign joint ventures in Zhu Hai, evolving from a "processing trade" model to one focused on independent innovation [4][5]. Leadership and Growth - Wu Su Ping, the co-chairman and general manager, has played a pivotal role in the company's growth, transitioning from an ordinary accountant to a prominent figure in the industry, earning titles such as "Egg Roll Queen" [4][26]. - The company underwent significant changes in 1998, aligning with the rapid development of the Zhu Hai Economic Special Zone, which allowed it to enhance internal vitality and efficiency [12][14]. Market Position and Strategy - The company identified egg rolls as a key product due to their cultural significance and market potential, leading to a strategic shift from OEM production to establishing its own brand [14][16]. - By 2003, with the entry of foreign retail giants like Walmart and Carrefour, Yuan Long's egg rolls gained widespread distribution, marking a significant leap in its market presence [16]. Financial and Operational Milestones - The company successfully acquired a 60,000 square meter production base in Jin Ding, which was crucial for its explosive growth [16]. - Yuan Long Food Co., Ltd. has achieved a dominant position in the egg roll market, becoming the top seller in Guangdong Province [16]. Community Engagement and Social Responsibility - Wu Su Ping has been actively involved in social responsibility initiatives, organizing events and participating in various charitable projects, reflecting the company's commitment to giving back to the community [23][24]. - The company has contributed to the growth of the local economy, with the private sector in Zhu Hai expanding significantly over the years, indicating a robust business environment [21].

Core Insights - The event highlighted the challenges faced by finance professionals in the context of tightening regulations, AI redefining work boundaries, and increasing expectations for financial value from enterprises [1] - The collaboration between Lucanet, BGI, and CIMA aims to provide a multi-perspective exploration of financial management practices in the face of industry challenges [1] Group 1: Industry Challenges - BGI, as a leading global manufacturer of gene sequencing equipment, faces significant challenges in financial management due to high R&D investments, stringent regulatory compliance, and rapid technological iterations [4] - These challenges resonate with the financial pain points experienced across various industries, making BGI's practices valuable for cross-industry learning [4] Group 2: Digital Transformation in Finance - The theme of the event emphasized that financial digitization has progressed beyond basic system replacements for manual processes, entering a phase of "capability reconstruction" [5] - BGI's CFO, Liu Bo, shared insights on the company's practices in integrating finance and operations, outlining a practical roadmap for financial digital transformation [5] Group 3: Professional Development and Collaboration - CIMA's representative, Pan Jianbiao, introduced a "Future Financial and Accounting Competency Framework," providing authoritative guidance for finance professionals to adapt to changing times and build core competencies [7] - The discussion segment, "Three Flavors of Dialogue," featured insights on the importance of finance professionals understanding business needs and vice versa, promoting the development of hybrid talent capable of embracing technology and innovation [9] - The event concluded with a call for finance professionals to break down departmental barriers and engage deeply with business operations to foster a culture of innovation and value creation [9]