关键词： 军工企业   信息安全   数字化转型   保密管理  

摘要： 随着现代信息技术的快速发展,信息系统已深度融入军工企业科研生产的各个环节。在传统管理模式向数字化、智能化转型的大背景下,档案数字化转型已成为军工企业档案工作发展的必由之路。本文深入剖析了军工企业档案数字化转型的内在驱动力,以及在此过程中所面临的保密管理挑战。针对这些挑战,本文提出了应对策略和具体建议,旨在为军工企业档案数字化转型中的保密管理工作提供切实可行的实践指引,确保军工档案数字化转型的顺利进行和档案信息的绝对安全。

关键词： 先进制造业基地   浙江电信   数字化管理   智能化生产   工业和信息化部   先进制造技术   氟化学   氟化工  

摘要： 日前,工业和信息化部发布了《2024年5G工厂名录》,遴选出39个行业400家高水平的5G工厂。浙江衢化氟化学有限公司5G工厂入选。作为全国最大的氟化工先进制造业基地,巨化致力于打造5G全连接“未来工厂”,已联合浙江电信衢州分公司共同建设了“5G+工业互联网”项目,包括智能化生产、数字化管理、绿色化生产、安全化管控以及新一代信息技术、先进制造技术等一系列建设内容,该项目实现了“绿色、循环、低碳、高效”发展的新模式.

关键词： 政府采购   创新重视程度   绿色创新水平   绿色创新质量  

摘要： 文章以2015—2022年我国A股上市公司为样本,研究政府采购对企业绿色创新的影响与作用机制。研究结果表明:获得政府采购订单显著提高了上市企业的绿色创新水平;内生性与稳健性检验结果表明研究结论仍然成立;异质性检验结果表明,政府采购对国有企业、主板企业、劳动密集型企业以及非重污染企业的绿色创新影响更为显著;机制检验发现,政府采购能够提高企业对创新的重视程度进而推动企业绿色创新;进一步分析表明,政府采购行为能促进企业整体绿色创新质量和平均绿色创新质量的提升。

关键词： Experimental database   Machine learning   Numerical electromagnetic predictive simulation   Plasma disruptions   SOM   ST40  

摘要： Nuclear fusion is entering the era of power plant-scale devices, which are now undergoing extensive studies to support the design phase. Plasma disruptions pose a high risk to these classes of devices because of the large stored thermal and magnetic energy which might jeopardize machine integrity and availability. Therefore, disruptions within these devices must be virtually eliminated, and any disruptions which do happen must be highly mitigated. However, the characterisation, prediction and technology used to mitigate disruptions is still an area of active development. In this paper, the authors investigate the disruptions within ST40, with particular attention at the identification of causes and effects associated with disruptions, both from a physics basis and an engineering standpoint. This paper aims at presenting preliminary predictive analyses of ST40 plasma scenarios by exploiting Machine Learning techniques applied to an experimental database populated by plasma pulses executed during the ST40 2021–2022 experimental campaign. The database contains both disrupted and non-disrupted pulses. Using Machine Learning, common features within disruptions are automatically classified and identified, mapping the controllable operational space in terms of plasma displacement and variation of specific plasma internal parameters. The classification was validated by benchmarking the numerical reconstruction of the plasma dynamics with experimental data recovered from the plasma diagnostics. Subsequent Machine Learning analyses allowed the extrapolation of new disrupted plasma configurations for preliminary predictive simulations of the plasma column displacement. Thanks to the numerical simulations performed in MAXFEA environment, it is possible to investigate the plasma vertical displacement both during disrupted and regularly terminated plasma scenarios and to provide lessons to be learnt for the next ST40 experimental campaign and for the design of future ST devices.

关键词： 企业财务创新策略   多元化融资   财务风险对冲  

摘要： 近年来,随着全球经济环境的不断变化和市场竞争加剧,企业财务管理面临着前所未有的挑战。传统的财务策略已经无法满足企业在可持续发展和创新增长方面的需求。因此,本研究旨在探索创新型财务策略在促进企业可持续增长中的作用。通过对多家成功企业的案例分析,本研究揭示了这些企业在财务管理中,所采用的创新策略,并评估了这些策略对企业财务绩效和长期发展的影响。研究结果表明,创新型财务策略不仅能够提升企业的竞争力,还可以帮助企业应对不确定的市场环境,实现稳健增长。本研究为企业管理者提供了重要的实践启示,并建议未来政策制定者关注支持企业财务创新的政策环境。

关键词： 绿色投资者   环保投入   公司透明度   ESG表现  

摘要： 绿色发展是经济高质量发展的核心要义之一,随着可持续发展理念的传播,作为企业利益相关者之一的绿色投资者要求企业承担更多的环境责任。本文基于2010~2022年中国沪深上市企业的数据,研究了绿色投资者对于企业ESG表现的影响及作用机制。研究表明,绿色投资者可以提升企业ESG表现;机制检验发现,绿色投资者通过激励企业加大环保投资和提高公司透明度来从而影响企业的ESG表现;异质性分析结果表明,相比于非国有企业,绿色投资者对于国有企业ESG表现的正向作用更为明显。此外,本文在稳健性检验中滞后解释变量、替换解释变量以及被解释变量后,结论依旧成立。本文不仅丰富了绿色投资者对可持续发展治理效应的研究,也为企业ESG治理提供了理论指引。Green development is one of the core principles of high-quality economic development. With the spread of sustainable development concepts, green investors, as one of the stakeholders of enterprises, demand that enterprises undertake more environmental responsibilities. This article is based on data from Chinese listed companies in Shanghai and Shenzhen from 2010 to 2022, and studies the impact and mechanism of green investors on ESG performance of enterprises. Research has shown that green investors can enhance a company’s ESG performance. Mechanism testing found that green investors influence the ESG performance of enterprises by incentivizing them to increase environmental investment and improve company transparency. The results of heterogeneity analysis indicate that compared to non-state-owned enterprises, green investors have a more significant positive effect on the ESG performance of state-owned enterprises. In addition, after lagged explanatory variables, replaced explanatory variables, and the dependent variable in the robustness test, the conclusion still holds. This article not only enriches the research of green investors on the governance effects of sustainable development, but also provides theoretical guidance for corporate ESG governance.

关键词： 公私合营   股息红利   利润分配   定息   公债  

摘要： 公私合营是资本主义工商业社会主义改造的主要形式,合营企业中,社会主义成分居于领导地位,私股股东权利受到限制。企业的利润分配制度也相应发生变革,从“四马分肥”原则到定股定息,国家逐步限制资本家在利润分配中的比例,最终实现了社会主义的和平改造。国家在利润分配政策的制定中始终贯彻利用、限制、改造民族资本主义的思想,注重保障私股股东的权益。同时,广大民族资本工商业者积极配合党中央政策,运用其所获得的股息、红利资金支持企业发展和国家经济建设,为新中国国民经济的恢复和发展做出了贡献。

关键词： 风险导向   内部审计   审计质量控制  

摘要： 随着全球经济一体化和油田企业经营环境的复杂化,内部审计作为企业内部治理的重要组成部分,其职能定位与质量控制日益成为企业关注的焦点。本文旨在探讨基于风险导向的油田企业内部审计质量控制优化路径,通过拓展内部审计功能定位、提升审计人员素质、优化审计流程与方法、完善审计质量控制体系以及强化风险导向意识,推动油田企业内部审计工作的转型升级,提升审计效能,为企业的稳健运营与可持续发展提供有力保障。

关键词： 科技成果转化   科技创新   难点问题  

摘要： 科技成果转化是推动科技创新实现经济效益的重要方式,国有企业作为国家稳经济的中坚力量,强化其科技创新主体地位,推动国有企业科技成果转化具有重要意义。通过总结国有企业科技成果转化适用政策,分析国有企业在成果转化机制设计、合同选择、税收优惠、成果定价、激励分配等方面存在的问题,提出成果转化时需厘清具体要求、构建规范合理的管理体系、建立合理高效的中长期激励机制和在法务、财务专家指导下开展综合分析等推动国有企业科技成果转化有效实施的建议。

关键词： 碳排放权交易   企业环境绩效   双重机器学习   生产效率  

摘要： 自改革开放以来,我国经济飞速发展,随之而来的是企业碳排放量与日俱增,人们的生活受到了极大的影响,在一定程度上与社会可持续发展理念相悖。碳排放权交易市场作为我国实现双碳目标的工具,不同于以往强制减排措施,能有助于企业减少碳排放。本文以2010~2022年沪深A股上市公司为研究对象,将处于八个碳交易市场试点区域内的上市企业作为处理组,其他区域的上市企业作为对照组,通过构建双重机器学习模型来探究碳排放权交易对企业环境绩效的影响及作用机制,并将全样本按照产权性质、公司规模、行业竞争程度分类,进行异质性分析。研究发现,碳交易能提升企业环境绩效水平;碳交易对非国有、大规模以及行业竞争程度高的企业环境绩效水平的提升作用更显著;碳排放权交易政策通过提高企业生产效率来提升环境绩效水平,企业生产效率的确具备中介作用。最后,本文基于结论提出了相关建议:1) 完善碳排放权交易体系、2) 加强企业技术改革创新、3) 加快产业转型升级。Since the reform and opening up, China’s economy has developed rapidly. But with it, the carbon emissions of enterprises have been increasing day by day, and people’s lives and health have been greatly affected, which to some extent contradicts the concept of sustainable social development. The carbon emissions trading market, as a tool for China to achieve its dual carbon goals, is different from previous mandatory emission reduction measures and can help companies reduce carbon emissions. This article takes A-share listed companies in Shanghai and Shenzhen from 2010 to 2022 as the research object. Listed companies in eight pilot areas of carbon trading markets are used as the treatment group, and listed companies in other areas are used as the control group. A dual machine learning model is constructed to explore the impact and mechanism of carbon emission trading on corporate environmental performance. The entire sample is classified according to property rights, company size, and industry competition level for heterogeneity analysis. Research has found that carbon trading can promote the improvement of corporate environmental performance;Carbon trading has a more significant impact on improving the environmental performance of non-state-owned, large-scale, and highly competitive enterprises in the industry;The carbon emissions trading policy enhances environmental performance by improving the production efficiency of enterprises, and enterprise production efficiency indeed plays a mediating role. Finally, based on the conclusion, this article proposes relevant