Vol 1 No 2 (2023)

• Research on Accounting Audit Risk Factors and Informationization Audit Strategies

  Xin-Yue Zhang

  In today's digital era, the rapid development of information technology brings new opportunities and challenges to enterprise financial management. Accounting audit, as the core of financial management, is crucial for decision-making and stakeholders' trust due to its accuracy and efficiency. However, there are various risk factors in the accounting audit process, such as human errors and fraudulent activities, which may compromise the authenticity and transparency of financial information. Therefore, it is imperative to delve into these risk factors and propose effective informationization audit strategies to enhance the level of enterprise financial management, ensuring the accuracy and reliability of financial information.

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• Research on the Effectiveness of Corporate Governance

  Yuan-Yue Zhu

  Board specialization is one of the key factors inÀ uencing the effectiveness of corporate governance. In order to enhance governance outcomes, it is essential to strengthen the independence, information disclosure, transparency of the board, as well as to promote board specialization and diversity. This paper first analyzes the theoretical foundation of board governance effectiveness, discusses existing issues, and proposes improvement measures for reference.

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• Enterprise Strategic Management and Enhancement of Market Competitiveness

  Ying-Min Yang

  Against the backdrop of accelerating globalization and constant changes in the business environment,the enhancement of enterprise strategic management and market competitiveness is particularly crucial. This paper aims to delve into the key elements of enterprise strategic management, analyze its inherent connection with market competitiveness, and propose a series of effective strategic management methods to assist enterprises in enhancing market competitiveness and achieving sustainable development.

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• Current Situation and Development Strategies of Enterprise Human Resources Management Informatization

  Lei-Yu Mao

  With the rapid development of information technology, the informatization of enterprise human resources management has become an important means to improve management efficiency and optimize resource allocation. This article firstly analyzes the current situation of enterprise human resources management informatization, points out the existing problems, and discusses corresponding development strategies, aiming to provide theoretical support and practical guidance for the informatization process of enterprise human resources management.

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• Research on the Application of Economic Management Tools in Human Resource Management

  Jing-Ying Tang

  The application research of human resource economic management tools aims to explore how to effectively utilize various management tools to enhance organizational performance and employee satisfaction.Integrated Human Resource Information Systems (HRIS) optimize information management and support decision-making. Performance Management Systems (PMS) help clarify employee goals and improve work efficiency. Compensation and benefits management systems ensure fair remuneration distribution and enhance employee motivation. Human resource planning tools help predict talent needs and achieve strategic alignment. Employee satisfaction surveys provide direct feedback for improving work environment and policies. The comprehensive use of these tools can promote effective human resource management and the sustainable development of organizations.

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• Research on Performance Evaluation of Special Financial Funds for Higher Vocational Colleges

  Xin-Rong Bai

  This paper conducts an in-depth study on the performance evaluation of special financial funds in higher vocational colleges. Firstly, starting from the concept, sources, and scope of use of special financial funds in higher vocational colleges, the paper analyzes their importance and characteristics. Secondly, it discusses the principles of constructing the current performance evaluation system, the selection of indicators, and the formulation of standards. Finally, it puts forward countermeasures and suggestions to improve the effectiveness and accuracy of performance evaluation, including strengthening institutional construction, improving evaluation systems, and promoting informatization construction. Through the in-depth study of the performance evaluation of special financial funds in higher vocational colleges, the aim is to promote the effective utilization of funds and improve the teaching quality and educational level of higher vocational colleges.

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