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Journal of China Studies

간행물 정보
  • 자료유형
    학술지
  • 발행기관
    부산대학교 중국전략연구소(구 부산대학교 중국연구소) [Institute of China Strategy]
  • pISSN
    1975-5902
  • eISSN
    3022-5590
  • 간기
    계간
  • 수록기간
    2006 ~ 2026
  • 등재여부
    KCI 등재
  • 주제분류
    사회과학 > 사회복지학
  • 십진분류
    KDC 912 DDC 951
제25권 2호 (6건)
No
1

企业财务数字化转型研究 : 基于中国多案例质性分析

卿玲丽, 马翔, Dongphil Chun, 熊鹏, 张振扬

부산대학교 중국전략연구소(구 부산대학교 중국연구소) Journal of China Studies 제25권 2호 2022.06 pp.1-24

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6,100원

In recent years, digital technologies and their embeddedness have attracted academic attention beyond information systems. There has been significant and steady growth in the number of publications on the different technical and organizational aspects of digital transformation. Digital transformation and the resulting business model innovations fundamentally change consumer expectations and behavior and disrupt the traditional market, putting tremendous pressure on businesses. Thus, organizations of all types and sizes emphasize digital transformation, which is becoming increasingly prevalent and necessary across all business functions. This form of organizational transformation often maximizes firm outcomes and profits, thereby responding to market demands and achieving a sustainable competitive advantage. Finance departments are at the core of any enterprise. How should they build their frameworks and paths for digital transformation? Few studies have addressed this question. To fill the gap and enrich the theoretical connotations and practical guidance for the digital transformation of enterprise finance, we selected three representative Chinese companies, ZTE, Sany Group, and FAW-Volkswagen Automobile Co., as case studies to examine their successful path for the digital transformation of enterprise finance using qualitative analysis. We first propose a three-tier progressive theoretical framework for the digital transformation of enterprise finance: Financial sharing at the bottom level, financial automation and intelligence at the middle level, and financial digitalization at the top level. Then, a comprehensive and detailed explanation of the evolutionary path and the critical issues in the implementation process of their digital transformation of finance is provided from this framework. Our results show that the successful digital transformation of enterprise finance is not a simple linear development process but a cascading process of iterative renewal. More detailed conclusions can be summarized as follows: 1) Enterprises implement bottom-level financial sharing under operational pressure; 2) Enterprises have gradually evolved into middle-level financial automation and intelligence; 3) Enterprises practice top-level financial digitization using cloud computing, big data, and other tools. Our results offer a theoretical lens for scholars studying digital transformation in enterprise finance. Moreover, we provide practical insights for a better digital transformation of enterprise finance.

2

6,700원

The commodity is sold in the way which changes with the development of the times. The Chinese government vigorously supports the live streaming industry with the continuous impact of COVID-19 on the national economy and in order to stimulate consumption and speed up the domestic economic cycle. With the popularity of the live streaming industry and the stimulation of economic benefits, live streaming sales has become a new outlet for China's commodity sales. Although the live streaming sales is affected by factors such as price, the main reasons affecting consumers' sensory cognition are not only the commodity itself, but also the live streamer and users participating in the live streaming. Therefore, in live shopping, the interaction between the streamer and users, the one between users, and the perceived entertainment of the live streaming environment are particularly important. Based on the existing literature, this study integrates the factors that have significant impacts on online purchase intention and impulse purchase behavior, and uses the perceived value as an intermediary variable to verify the influence relationship between each factor and impulse purchase. In addition, on this basis, this study adds a time pressure factor and a conformity tendency factor to verify the impact mechanism of time pressure and conformity tendency on consumers' impulse purchase in the live shopping environment. Taking S-O-R theory as the research model, this study divides the characteristics of live streaming sales into trust, Product Discount, online interaction, perceived entertainment, time pressure and conformity tendency as the influencing variables of consumers' impulse purchase, and verifies whether the perceived value has the intermediary effect in trust, Product Discount, online interaction, perceived entertainment, time pressure and impulse purchase. Through data analysis, the study proves that trust, Product Discount, perceived entertainment, time pressure and conformity tendency have significant impacts on consumers' impulse purchase behavior in the context of live streaming sales. In addition, the perceived value has a direct intermediary effect between trust and impulse purchase behavior, and has a partial intermediary effect between perceived entertainment, time pressure and impulse purchase behavior.

3

5,800원

As a booster and catalyst for high-quality economic development, innovation and entrepreneurship have been essential for national economic development and a crucial means and measure to increase employment. It helps to promote the deep integration of human, capital, and financial factors. Studies have found that rural innovation and entrepreneurship promote urban-rural integration and agricultural modernization. Meanwhile, college students have gradually become the main force of innovation and entrepreneurship. College students return to their hometowns to start their businesses, which has become a new wave under the current domestic general cycle and the policy guidance of rural revitalization. Therefore, college students must return to their hometowns to start their businesses and realize the national rural revitalization and employment priority strategy. Taking the group of college students in ethnic areas of Guizhou as the research object, this paper established a model of self-cognition, entrepreneurial self-efficacy, and entrepreneurial intention (AMOS structural equation model). Based on the SPSS22.0 and AMOS21.0 software, this paper empirically investigated the influencing mechanism of college students' entrepreneurial self-perceptions on their intention to return to their hometown. According to the empirical results, self-cognition has a significant positive effect on individual entrepreneurial self-efficacy. Entrepreneurial self-efficacy significantly and positively affects entrepreneurial intention. Self-cognition has no significant direct effect on entrepreneurial intention, and entrepreneurial self-efficacy plays a full mediating effect in the relationship between self-cognition and entrepreneurial intention. Finally, on the one hand, this paper focuses on the rural entrepreneurial behavior of college students in ethnic backward areas. It expands the study of entrepreneurial intention based on its empirical results, which makes up for the deficiencies of existing studies and provides a new perspective for studying college students' entrepreneurship in their hometowns. On the other hand, this study examines the mechanism of self-perception influencing the entrepreneurial intention of college students in ethnic areas, which is helpful for scholars to understand the relationship between self-perception and entrepreneurial intention clearly. Thus, the research on self-perception and entrepreneurial intention has been enriched.

4

6,700원

This study examines the effects of consumption goals on happiness. For the sake of this analysis, we classify consumption goals into hedonistic consumption goals and utilitarian consumption goals, decision-making models into feeling-based and reason-based models, and self-construal into independent self-construal and interdependent self-construal. Next, the results of the study are reported. Through two experiments, the proposed hypothesis was tested. A total number of 366 students were recruited to participate in this study. Besides, participants’ happiness levels and consumption goals were measured using lists of questions and scenarios. As shown by results, the decision model (feeling-based/reason-based) moderates the relationship between consumption goals and happiness. Similarly, the relationship between consumption goals and happiness is moderated by self-construal (independent self-construal/interdependent self-construal). The first experiment showed a significant interaction between decision-making model and happiness. In other words, consumers with hedonistic consumption goals make feeling-based decisions that lead to high levels of happiness. However, consumers with utilitarian consumption goals are happier when making reason-based decisions. Evidently, the second experiment also showed a significant interaction between consumption goal and construal level. It is clear that consumers with hedonistic consumption goals are highly happier with independent self-construal. Conversely, consumers with utilitarian consumption goals are happier with the self-construal of interdependence. Our study results make a significant contribution to the happiness related academic literature. Besides, this study revealed how consumers’ level of happiness can be influenced by the consumption goal, decision-making model and construal level.

5

5,800원

With the flourishing development of Chinese film industry, the output and quality of Chinese films have been continuously improved, and the theater chain system has become the main body of the distribution and projection of Chinese films. As theater chain enterprises enter the production industry, and the production companies start to invest in theater chain as well, the vertical integration of Chinese film industry has gradually become the development tendency. The cinemas of Chinese six theater chains account for 41% of the total, with the number of screens accounting for 44.2% of the total. Giants of Chinese six theater chains have gradually infiltrated their influence into the production and distribution of films by relying on their advantageous position. In addition, they also intensified the cooperation with the producers to continuously arrange their films in their own cinemas in large quantities, which, to a certain extent, has excluded the release rate of the films produced by other small enterprises, thus resulting in the film schedule monopoly in Chinese film industry. Besides, related words, such as “Film Schedule Monopoly” and “Illogical Schedule”, begun to appear in Chinese film market. Furthermore, film directors, experts and scholars also begun to talk frequently in major media against the unfair events of film schedule monopoly. The film industry, which is a part of cultural industry, is of great importance to national economy. With regard to film industry, only fair, equal and free market competition environment can ensure the prosperity and development of Chinese film industry. While, the film schedule monopoly in Chinese film industry violates the principle of fair competition, which impedes the development of this industry. Currently, no comprehensive studies on the film schedule monopoly in Chinese film have been conducted yet by Chinese scholars and government agencies. In addition, there is no clear regulations and boundaries for film schedule monopoly in China, which still remains to be researched. In view of this, I have a strong interest in film schedule monopoly in China. The vertical industry chain of film of CJ, CGV and Lotte, three major film companies in Korea, has become mature. However, every coin has two sides. They also exposed the problem on film schedule monopoly for blockbuster films. It is worth mentioning that in 2006, the schedule monopoly of “The Host”, a Korean film, aroused great controversy once again. Under the circumstances, Korean government and the Film Revitalization Committee issued a series of policies to prevent the film schedule monopoly. Moreover, experts and scholars also began to conduct comprehensives research on this phenomenon, and achieved certain accomplishments. Therefore, based on the research on the anti-monopoly system of film in Korean, relied on “Law on Revitalization of Film and Video Images”, combined with national conditions and the current situation of film schedule monopoly in China, the policy on anti-monopoly system applicable in China will be explored in this thesis. Through the study on film industry in Korean and the analysis on the actual situation of film schedule monopoly in China, it is believed that the following measures can be taken to solve the problem of film schedule monopoly in China, including the establishment of an anti-monopoly system of film industry, the improvement by the monthly system of Chinese domestic film protection, as well as the setting of compound cinemas and special art film museums. In conclusion, improving the film schedule monopoly in China and maintaining a fair and equal market competition environment for film industry can not only provide more opportunities for the art films and independent films, but also offer the audiences the rights to choose films, so as to promote the flourishing and positive development of Chinese film industry.

6

6,700원

In recent years, research on convenience stores has gradually increased because the growth of the large-scale retail industry has slowed down, and many industry giants have refocused their attention on the neighborhood market. In the past ten years, the rapid expansion of chain convenience store brands in mainland China has shown huge regional differences in economic phenomena. Specifically, there are great differences in the number of chain convenience store stores in different cities. At the same time, we noticed that the survival rate of stores of local Chinese brands and convenience stores of Japanese brands is very different. Because previous research theories on the location determinants of FDI have focused too much on the national and regional levels, they have had to be limited in explaining why one city has more FDI than another. On the other hand, research on the determinants of retail location has focused too much on the streets within a city or within a city. There are some limitations in explaining the economic phenomena we mentioned earlier. Therefore, this study compiles the literature on the locational determinants of FDI and models retail store location, and identifies research gaps in these two areas. This paper attempts to analyze the location strategies of Japanese brand convenience stores for the convenience store industry investors' reference and, at the same time, tries to promote the fusion of the theory of location determinants of FDI theory and the modeling theory of retail location. Through the multiple regression analysis of the data of convenience stores in 162 cities with a population of more than one million in China, this study shows that with the development of the times, only by subdividing the geographical population can we better grasp the science of location selection. For example, the location of Japanese brand convenience stores should try to avoid the group of college students with the highest national sentiment. Theoretically, this study is helpful to promote FDI research at the city level and attract more scholars to pay attention to the city level. This study provides a macro perspective for convenience store location research and helps to establish a more scientific convenience store location model. In practice, the results of this study have certain reference significance for investors who want to join and invest in the convenience store industry and for traversing branding in China's local industry.

 
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