数字化演进咨询规划

未来经济必然趋向于数字化。纵观经济史的发展，我们可以看到任何商业活动中，所有的参与者都对 数据和信息 的获取有越来越高的依赖。

有理由认为，掌握更高效的数据采集、沉淀、分析、挖掘的技术手段，加之与技术手段对应的管理运营流程（SOP），是未来企业竞争力的重要维度。 数字化转型不论先后，势在必行，将来必来。

数字化演进

为什么是 演进 而不是 改造 ？用进废退。有效的数字化建立在真实的业务场景之上，数据的生产来自于真实业务，数据的分析来自于业务的需要，源于经济学、社会学、法学和伦理学的真切的必须。信息化技术，尤其是 Web 3.0 之后的：云计算、大数据、机器学习和人工智能，使数字化的能力首次可以拟真辅助业务。

1. 探索、发现业务中自然生长的数字化资产，用合适方式加以留存。平衡海量数据与存储成本。

分析企业运营流程中的产生的数字化资产。数字化资产往往是无形的，存在于有经验的员工的头脑中，理解并抽取出这些数字资产，研究如何将抽象的数字化资产具象化与可持久化。只有沉淀下来的数字资产才能参与到数字经济的交易环节，产生直接或者间接的经济效益。

1. To provide financial information that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the reporting entity.
2. According to the European Accounting Association:

采恪提供什么

Relevance is the capacity of the financial information to influence the decision of its users. The ingredients of relevance are the predictive value and confirmatory value. Materiality is a sub-quality of relevance.

The ingredients of relevance are the predictive value and confirmatory value.

Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.

Faithful Representation

Faithful representation means that the actual effects of the transactions shall be properly accounted for and reported in the financial statements. The words and numbers must match what really happened in the transaction. The ingredients of faithful representation are completeness, neutrality and free from error.

Enhancing Qualitative Characteristics

Verifiability

Verifiability implies consensus between the different knowledgeable and independent users of financial information. Such information must be supported by sufficient evidence to follow the principle of objectivity.

Comparability

Comparability is the uniform application of accounting methods across entities in the same industry. The principle of consistency is under comparability. Consistency is the uniform application of accounting across points in time within an entity.

Understandability

Understandability means that accounting reports should be expressed as clearly as possible and should be understood by those to whom the information is relevant. Timeliness: Timeliness implies that financial information must be presented to the users before a decision is to be made.

Statement of cash flows

The statement of cash flows considers the inputs and outputs in concrete cash within a stated period. The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance

Example 1: in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7. Ellen’s cash flow statement for the month of September looks like this:

• Cash inflow: $20
• Cash outflow:$7
• Opening balance: $5
• Closing balance: $20 – $7 + $5 = $18

Example 2: in the beginning of June, WikiTables, a company that buys and resells tables, sold 2 tables. They’d originally bought the tables for $25 each, and sold them at a price of $50 per table. The first table was paid out in cash however the second one was bought in credit terms. WikiTables’ cash flow statement for the month of June looks like this:

Important: the cash flow statement only considers the exchange of actual cash, and ignores what the person in question owes or is owed.

Statement of financial position (balance sheet)

The balance sheet is the financial statement showing a firm’s assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement.

• fixed assets
  • property
  • building
  • equipment (such as factory machinery)
• intangible assets
  • copyrights
  • trademarks
  • patents
    • pending
    • international
• goodwill

Owner’s equity, sometimes referred to as net assets, is represented differently depending on the type of business ownership. Business ownership can be in the form of a sole proprietorship, partnership, or a corporation. For a corporation, the owner’s equity portion usually shows common stock, and retained earnings (earnings kept in the company). Retained earnings come from the retained earnings statement, prepared prior to the balance sheet.