The problems and alternatives of financial management in universites and colleges in the period of big data and Internet
Abstract- Using the development of Internet it, open public financial management reform deepening, accounting concentration Universities facing the management accounting change, the financial sector as a center sector colleges, data centers can be a big school and take part in institution management, decision-making, analysis and forecasting. We analyzed the introduction of university management accounting brings opportunities and issues, and places forward some countermeasures. The arrival of the period of big data, data important property cause fast Internet Insurance sector is concerned. This paper details the development of the insurance position of the web, combined with opportunities and problems facing the era of big data Internet Insurance is proposed under the period of big data Internet Insurance Development Strategy in order to provide guide for the healthy and speedy development of the web insurance. For the "Internet +", Big Data applications in other establishments to produce value-added result polymerization, and the lack of coal mine large data mining the actual value of the use of problems in the research of coal mine development safety monitoring organization caution, large-scale mining and materials handling equipment safeness standard handy remote control of the whole life circuit, coal mining companies at all levels of production security data sharing cloud services program, cross-dimensional areas of supply and demand and price forecasting perspective platform for big data program mode analysis, data mining by large technological team unified coding model and collection expectations in the program protocol, security co-ordination and so do the pre-proposals. He remarked that "Internet +", the comprehensive request of big data will become an important means and ways to improve mine safe practices and production, to attain lower costs, increase efficiency role.
Key words - big data; the Internet era; data mining; financial stocks management; decision analysis
Internet insurance refers to an insurance company or a third-party insurance world wide web new Internet and e-commerce technology as a tool to support the insurance sales management activities. With the development of the time of big data, data is becoming a significant factor of creation in each industry, people use mobile Internet, cloud computing and other it, data mining, processing and analysis, making it a far more competitive advantage. Insurance is an average data-production companies, these technologies continue to penetrate to the insurance industry, will allow Internet Advanced Insurance from simple sales model to the web Insurance directions. How exactly to seize the Internet Insurance in immediate changes in information technology opportunities, meet challenges, it is an important matter of current research.
"Internet +" 2. 0 is an innovative advancement of information technology to promote the development of new social varieties, new formats, the future of the entire industry, cross-platform management operations. "Internet +" Action Plan says that "Internet +" presents a new financial form, that is to give full play to enhance and combine the role of the web in the allocation of creation factors, the depth of the improvements of the Internet merged in all areas of economic and social promotion innovation and efficiency, "Internet +", the action plan focus on promoting the introduction of big data integration, cloud computing as the rep of it. Large data by conventional sensor means, video recording tools, software, catches the data establish.
Big Data has penetrated into every industry and field has become an important factor of production, and mining companies for the use of large sums of data, cloud computing is the second, after another big things disruptive technology trend. I believe the necessity to re-integrate coal mining enterprises, mining past long-term build up of vast levels of data, the use of integrated research tools from multi-dimensional space-time information and knowledge breakthrough in large data implied for legal reasons, to steer the creation of coal mine safety decision, the fine will increase to coal mine development protection the new level of management.
Development of the web makes big data accounting information processing more efficient, faster, more standardized accounting, real-time and emphasis. Data can be an important basis for decision-making to further tap the web data becomes possible. Some college financial staff and researchers are trying to study the theory based on the "Internet +" a fresh style of financial management, financial officers will be free of the sophisticated basic accounting business, so that key positions financial officers transferred to the institution management and decision-making thus in decision making, management accounting functions.
Internet Insurance more than ten years, with the low cost of the web, by many, huge coverage, high-impact characteristics, has made impressive achievements, but also in the introduction of some problems.
With the quick development of e-commerce and computer technology, the web Insurance from 2011 into the development of acceleration and 2011 to 2013, the domestic insurance business Internet companies increased from 28 to 60, average annual growth of 46%; high quality volume level grew from 3. 2 billion yuan to 29. 1 billion yuan, an increase of 3 years to reach 810 percent overall, with the average annual progress rate of 202%; the number of insured customers increased from 816 million to 5437 million, an increase of 566%. Thus the fast speed of development of the web of insurance and in addition, based on the report, the Internet insurance products in a simple, standardized, low-value products, mainly in the field of property insurance on motor vehicle insurance, family property insurance and other insurance, some insurance firms also introduced credit insurance and responsibility insurance. In the field of life insurance, mishap insurance is the key insurance. This is because of the insurance product itself professionalism and reliability, complexity and specialized characteristics of the Internet are currently decided.
Internet insurance advancement, embodied by correct customer targeting, segmentation subject matter of insurance and risk factors, strong customization of insurance products and costing. Even though insurance major insurance companies committed to the web advancement, but its amount of advancement still to be increased and first, the business enterprise model, most of the insurance companies will simply proceed to the line of products from online sales, Internet and insurance achieve genuine integration of very few. Furthermore, from the deal of the product, although "full moon insurance" "haze insurance" Insurance bold new substitute, but its essence is merely common car accident insurance and other conventional insurance, some even with playing elements, departing from the substance of insurance. And like the net purchase come back shipment insurance, micro-channel payment security insurance and other insurance and real participation poly emerging e-commerce wind. Risk insurance products provide safeguard for Internet and exceptional.
In the web, big data and the depth of penetration of insurance track record, January 15, 2014, China Insurance IT Management Co. , Ltd. as China's insurance industry's first big data company formally founded, which is to follow the introduction of insurance in the age of big data will by street. Build big data platform, opportunities and troubles for the development of the Internet insurance.
Big data brings cost-efficient development. Within the era of big data, the utilization of information technology to acquire data related to the insurance business management, may establish a standardized, systematic Internet insurance data system, on the main one palm, the insurance customer orientation reports and pricing of insurance products and other areas of the easier, more traditional insurance, greatly reducing the time and cost of data collection, improve the efficiency of insurance. On the other hand, the insurance business automation has advanced continuously. Use relevant data to establish a network of sensible Underwriting platform, promote the application of smart terminals and other mobile Internet devices, the web can enhance the insurance business process automation and automation of PCT operator, so that all flow dangers are controlled at exactly the same time, various areas of the control time was significantly shorter better efficiency.
Big Data mining helps timely customer needs, innovative products. The use of advanced technology for historical data collection, collation, research and handling, can effectively touch the demand for risk management, product innovation, investment, and improve decision-making potential can play an important role. In the era of big data, by the client in the web browsing and transaction platform, departing traces of statistical data, we discovered that customer propensity to buy, tap the client needs, and then utilize this data to design new products. For example, "Zhong A web based" setting to service the Internet, the main liability insurance and make sure insurance, it is on the Internet risk data reports and effective use of the Internet user needs mining, while the net purchase return shipment insurance, micro-channel repayment security hazards also in big data age has brought proof of product advancement.
Big data helps enhance the precision prices and marketing functions. First, the web and big data changes the original insurance products pricing guidelines and on the main one hands, from an actuarial viewpoint, the traditional products, predicated on regulations of large numbers actuaries, regarding to a random principle, in the long term, a large numbers of business practice to draw out area of the data to construct a mathematical model to assess the premium rate, and further to make products costing. In the period of big data, we're able to collect detailed data, complete data and integrated data, mining the partnership behind the info, greatly improve product precision pricing power. On the other hand, the age of big data, some products can perform dynamic pricing, corresponding to customer requirements to build up products and offer services.
Big Data Acceleration Insurance Internet channels to "format" Alteration. Internet insurance "format" identifies the introduction of insurance products, insurance consulting, insurance coverage design, sales to post-service statements and other aspects are relying on the web to complete. Internet as the pure insurance sales stations have developed more than ten years, under the best data era, the web will change the insurance of insurance simple Internet-based sales model to the real Internet insurance "format" development. Through the Internet data mining and research, the insurance truly serve the Internet, the development of Internet-based products, so the Internet to "format" Transformation.
Potential new industry entrants increase competition. In the time of big data, the info will show a "complete and accurate, open and translucent showing of resources" feature, if the data and insurance technology, will probably be more new entrants, competition, market volatility increased. First, Internet companies have huge amounts of data after getting risk id and control technology, we can create an Internet insurance provider through its proven program and a broad audience. Second, already has a certain risk control potential of businesses to large data Once you've an adult technology, perfected valid data, then build their own risk management system is more cost effective than buying a simple insurance products, such as UPS courier company can setup the Internet insurance firms to reduce the price tag on risk management.
Information security problems with the development of the time of big data, we are confronted with data privateness and public security contradictions. Data showing is open public and big data style of the changing times, however the data is disclosed combined with the controversy from the legal, honest, moral and other aspects, which restricts the development of the Internet insurance. Big data disclosure is a double edged sword, on the one hand the info disclosed not only provides network providers count on the insurance dangers of the web far more convenient and appropriate data resources, and promote the introduction of the web insurance will also create value throughout society; the other and the data disclosure may cause disclosure of individual personal privacy, violation of individuals privileges, this is issues we develop Internet safeness cannot be overlooked in the age of big data.
Second, insurance information system within the web and lots of the system outside the company for selling payment orders and other business data exchange prevails, there are problems from Internet hackers, trojans, system rejects all possible risk services.
Computer technical capacity must be increased while at the moment, the data acquisition and handling capability at a low level. First, because of the limited specialized capacity data, the exactness of the information collected, the lack of timeliness of security, it is difficult to be objective data analysis and data utilization value. Present new data, a big quantity of customer information is untrue, other unstructured data availability is not high, the lack of effective data collection technology; once, the gathered data to be tapped, marketing, customer data can be small, the data processing functionality Room for improvement. Second, having less data resources and insurance firms a great deal of historical data in the machine long-term idle, underutilized the insurance company's own advantages and data posting and exchange of related industries, insufficient data showing.
Industry regulatory system is not perfect. Currently, the Internet insurance supervision, lack of complete system and China Insurance Regulatory Payment and other relevant departments of the Internet there are many loopholes in the guidance of insurance policies.
To the healthy development of the Internet insurance for the existing Big Data age has taken about the Internet insurance business design and will continue steadily to arise in the future cross-industry business internet insurance issues, identify and improve Internet access for insurance, so which has a mature risk management experience, superb it, adequate solvency, increase the helping facilities and strong product development functions of enterprises to run higher hazards than traditional programs of Internet insurance. Furthermore, the web insurance sales personnel and customer service staffs must have professional understanding of insurance, insurance realtors obtain certification certificates, and publicity to consumers to be able to supervise the sales site.
Great use of advancements in technology and the deposition of data mining and also to expand the range of insurable hazards, make insurance products more diverse, more numerous form. Unstructured data analysis of consumer tendencies and other areas of the Internet, knowledge of customer stickiness strong platform online, such as micro-letters and other communal platforms, the real Internet insurance services on the Internet, the development of new insurance products; in the areas, corresponding to Internet features and customer purchasing power, the development of products easily accepted, as one yuan universal insurance. Furthermore, the insurance customers seeking to seize the web features of convenience, high-quality services, to provide services to facilitate easy procedure, especially following the purchase of part of a single delivery, return visits, claims, loss elimination and other processes to increase the customer experience.
On the one hand, handle public relations and data security of personal information. On the basis of will not infringe on the security of private information is disclosed to the interpersonal development of favorable data, and effective use of general public data in other sectors, the development of the web insurance wide open ideas. On the other hand, China Insurance Regulatory Payment and other relevant departments to the web immediately insurance information security management routines, insurance home elevators Internet security issues to make clear from the system specification.
Information technology capabilities for the development of the web insurance are crucial. First, to increase technical development capability and then for the insurance experts, complex features, the development of professional services, Internet insurance software, such as the development and customer support interactive voice program, customer support or sales staff can explain to customers insurance policy via tone, and record chats with tone and reduce misleading sales and post disputes. Second, improve data collection, processing capability. In the Internet field of insurance, data acquisition and control are crucial. First, we ought to improve data collection technology to ensure the validity and reliability of the info from the foundation; secondly to enhance the processing capability of the data within the integration of exterior data, especially exterior data; and lastly to be able to explore the worthiness of the data behind the increase of insurance effective analysis systems company a great deal of historical data, and convert it into a business model, implemented.
Big Data period will be the era of competition for ability, data experts, data technicians and data researchers, would be the future of the insurance company's core resources. Development of Internet insurance, the insurance data should vigorously develop dual expertise based big data period, develop their capabilities of observation, in order to in time to capture unstructured data in a particular social phenomenon back of and tapped to guarantee the timeliness of the data. In addition, to increase the relevant human imagination, it is possible to use control techniques revitalize these data, the info composition and logic built-into home based business models, to make new business opportunities.
Use translation of this article as a way of course exam, it is difficult to activate students' affinity for learning, negative coping curriculum responsibilities. I conducted a study discovered that students planning translation job 35% of the students use the basic backup translation results obtained translation tools, 45 percent of students just a little modified and adjusted based on translation tools, only 20% of the students may take the effort full article translation. Through courses only a very small part of the student's degree of translation of international documents has been advanced, exam results difficult to truly reflect the students' English and theoretical level, the course will not focus on the advanced character and practical, it is difficult to learn and practice.
With the advancement of the age of big data, administration performance analysis requires not only financial signals, but also need more funding and performance-related non-financial signals. Whether it's from the faculty for Financial performance evaluation or self-assessment of performance for the institution sector, we need to acquire and aggregate data more business. By aggregating data for every business device, collation, college financial involvement in school management greatly increased contribution in general management, decision making, analysis, forecasting and other functions more important.
Management accounting is an important part of the accounting work. Exec Management accounting will need a sound monetary and institutional environment. American people more employed in financial accounting management positions in decision-making. However, the existing promotion of management accounting application is not wide-spread, management accounting, decision-making functions is vulnerable, especially in colleges and other administrative establishments, the management is to consider some of the greater administrative factors and communal factors. Since a long period, China's universites and colleges accounting experts and theorists that consider the conventional financial balance legal conformity, internal control, external audit and other more, and the analysis of the inner service management decisions is insufficient, environmental management accounting the building blocks is weakened, lagging behind the development.
Colleges whether to use management accounting, with the exterior environment, the institution management and the financial officer of understanding and attention of the relevant management accounting because the idea of management accounting managers by any means levels are thin, management accounting request is not necessary, some colleges on the functional orientation of the financial sector lower, in the substantive work of the financial management function is not so high, and college financial sector dislocation in the "big logistics" framework, leading to oversight functions in decision-making is weakened. So, not only difficult to play to the functions of management accounting, and even have an impact on the potency of internal control execution. Due to insufficient knowledge of management accounting, colleges and universities to consider inner cost accounting, budget performance management, strategic issues including the budget is relatively small, to a certain extent, affected the development of university job.
New management accounting personnel should be familiar with the characteristics of the industry devices, with a tactical mind, wide thinking, keen understanding, sound judgment, good at seizing opportunities, from a proper perspective of the overall development process to understand the problem as Chinese corporations gradually enter in the international market, Chinese accounting industry to speed up the procedure of international development, huge local management accounting expertise gap. China currently accounting employees, "the quantity is plenty of quality, " especially serious lack of "sophisticated" high-end accounting workers with the school finance ranks, there are also uneven quality of employees, the problem of shortage of talent, capable of high-quality accounting management of complete ability of talent rarely.
The use of large data, clean-up and confidentiality of data is critical. Internal and exterior data, financial data and non-financial data, stored in various formats, and carries a number of errors and duplicate data. Current financial data disclosed Universities have a financial budget and last accounts, Excellencies financing, the utilization of research money, authorities procurement, bidding, etc; non-financial data on each school site have a myriad of education, instructing information. With these data, we can evaluate the situation a great deal of data behind it. So, confronted with the arrival of the period of big data and private data that made general population in the level and scope, can be an important concern.
With demand management accounting concept of the in-depth and useful work, the financial sector involvement in the management, functions and obligations of contribution in decision-making will be strengthened. College or university management to totally understand the "Internet +" Time and accounting management function, and the mode of thinking of great change data handling mode, and prepared to make adjustments in conditions of organizational framework, management functions, post arranging accounting and accounting functions of setting, so that management accounting functions into full play, so that the financial sector enterprises take part better in decision examination, internal control. Colleges accountants will be more extensively involved in school activities, the more into the budget, planning, execution and evaluation to move and play an increasing role in management decisions. Financial departments should pay more attention to clean-up and confidentiality of data, and increase the level of Internet information security.
Responsibility centre is organized around the overall management objectives, involve some management power within the organization and assume certain monetary responsibility. Focus on Responsibility Centre is coordinated with the entire objectives of the business, if each responsibility middle can be completed given responsibility goals, the overall responsibility for the organization's goals can be realized. In the center of the implementation of the duty proper authorization is necessary, the bigger should get agreement to work subordinates; proper authorization to make a performance of the task, the authorization cannot reasonably responsibility middle is not conducive to mobilizing the eagerness of all staff. Universites and colleges can set based on the kind of business teaching a different responsibility centers, for the first 3 years of income and costs for statistical evaluation, combined with university development goals and the revenue and expenditure strategies, revenue and expenses targets set for every responsibility center business, and develop a group of appropriate incentive mechanism, so the balance of obligations accounting and financial management is more processed, promote school development.
As colleges and universities system reform, the release of proper management accounting thinking in school financial management that is necessary. The execution of proper management accounting, and much more focus on the management and evaluation of performance, can help senior management in university
More tiers of long-term decision-making and forward-looking. Well balanced Scorecard in the financial management of the college or university, SWOT matrix evaluation, strategic examination Boston matrix evaluation, from a proper perspective to investigate the development of the school, has a good effect. Run management accounting strategy predicated on the need to accelerate it, human, financial, materials and information integration in a unified information platform to manage accounting concepts and complex methods, predicated on a full selection of extensive management information.
Strategic leave the budget can't be achieved, the budget is a tactical tool for landing. Western countries turned out that performance budgeting is ways to increase efficiency, improve efficiency, improve reference management budget, is one of the many methods of management accounting applications and the whole procedure for budget performance management, including reporting, monitoring the performance of functional performance goals, with the performance evaluation, and other areas of the results of the application. Will promote the concept of the performance management in place, in to the performance management methods and techniques in the management of all areas of the budget, you can promote the reform of college or university management system and device, sense of responsibility to improve the sector, it is conducive to help expand enhance the university budget of scientific and careful management. Budget performance management only became the "number 1" job to do. Budget performance management indicators issued regarding the levels of the task requires school leaders whatsoever levels perform their obligations, mutual coordination among departments.
In the performance management process, including the design of a multi-dimensional analysis system of financial and non-financial is specially important. Financial indications are usually budget execution rate, earmarks financial performance, asset-liability ratio, liquidity percentage, the percentage of personnel expenses, public expenditure proportion, total asset expansion, etc; non-financial performance evaluation include before college, student management, staff management, research management, literature, curriculum, facilities, equipment, and energy use. School information of college functions, campuses, institution property cases; institution student management situation, scores, enrollment, attendance, dropout rates, graduation rates; faculty circumstances seniority, position, subject; there are research papers shared data management capacity, task reporting and pass rates; book data have catalogue books, e-books variety of catalogs; there are programs course data gate count number, course credits, coaching time, curriculum resources (including courseware, video recording, etc. ); and other classrooms and laboratories have to make use of data use data, borrowing documents, maintenance records, documenting idle; equipment use and maintenance of equipment condition data have data, use and maintenance data, the log management behavior; school energy ingestion data, water, electricity, gas and other energy usage data.
In summation, the "Internet +" arriving old of the development of information technology, to promote the management accounting in university application and advertising. College accountant could be more extensively involved in school activities, the more in to the budget, planning, execution and analysis to look and play an extremely important role in management decisions and exactly how to manage the accounting and financial accounting organic combination this is the focus of the government, universities, sociable, financial professionals and employees of common concern.
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