Using KMV model, normal Copula function, K-means cluster analysis and logit model, this paper constructs the enterprise credit risk assessment model, bank credit fund optimal allocation model, banking risk index system, and synthetically uses software such as MATLAB、SPSS to solve the problem of credit fund distribution strategy for small and medium-sized enterprises, and draws the conclusion that the loan interest rate classification of enterprise credit risk assessment, the weight of bank to credit fund distribution, and the change of bank risk index weight in sudden situation.Finally, the above model provides the strategy for bank credit fund allocation and gives the test and evaluation. The outstanding features of this paper are: using the KMV model and the normal Copula function, combining the enterprise credit rating and default times to establish a linear model to quantify the enterprise credit risk, will not beeasy to calculate the industry violation probability quantitative analysis, also get the bank credit annual interest rate fordifferent industries and levels of enterprises, and through the representative industries of the optimal loan weight calculation, so that the bank decision has the characteristics of the least unit risk. This paper also establishes a banking risk index system with emergency factors, which is of practical significance to make decision analysis of emergency events.

The presidential election of art and industry: the contest between Trump and Biden has been staged. They have different tax, minimum wage, energy, technology, trade and other strategies, which will inevitably have an impact on the economy of the United States and China. Our team chose this mathematician modeling project to scientifically evaluate the impact of the new president of the United States on the economy of the two countries, and put forward our coping strategies.

At the beginning of 2020, the outbreak of COVID-19 epidemic has impacted various consumer industries in my country, and has also stimulated the consumption power and consumer psychology of college students to a certain extent. Recently, the demand to promote consumption replenishment and potential release has risen to the national strategic level, and the consumer industry and consumer groups are facing unprecedented challenges and opportunities. Through literature analysis, questionnaire surveys, and SPSS statistical analysis, this article found that college students’ consumption behaviors during the epidemic period showed significant gender and age differences, and they favored online shopping, and showed obvious consumption trends in medical protection, investment and financial management. And after the epidemic, compensatory consumption is expected to occur. This article addresses the issues to be explored, combined with the current market economy situation, and proposes reasonable and feasible targeted strategies for governments, industries, platforms, and consumers to help restore consumption after the epidemic.

On the whole, the structure of information security in financial sector will become more complex and diverse, for its system’s expansion will, to a certain extent, promote such situation. Thus, such situation will increase the number of key and server applications. If staff makes mistakes in operation, it will inevitably cause adverse obstacles to the normal turnover of the system. In view of the above drawbacks, it is necessary to set up baselines of information security management to cater the needs of the financial sector, and to ensure the safe and effective operation of information systems to the greatest extent. This article studies the above issue and aims to provide some theoretical reference for information security management under the financial environment.

With the deepening of world economic integration, IFRS has become more and more widely used worldwide. Under the new situation that the current international financial regulatory framework is being rebuilt, the international accounting landscape is undergoing major adjustments, and the international accounting standard setting agencies are actively promoting the reform of governance structure, my country needs to review the situation, follow the trend, and choose an international accounting standard that meets the needs of national conditions.

The future is a big word. It can be composed of uncertainties that make us all fear for. However, it is also filled with opportunities that one can grasp vast amount of optimism. We, as the human species, have always been fascinated with our imagination about the future. In the past, we besought witches to tell us about our fortunes. Nowadays, we form risk management entities and consulting firms that help clients identify opportunities and dangers, while attempting to “shape” the future for each one’s favor if possible. If you ask any one at the New Year Eve party about their predictions of the year 2020 on December 31st, 2019, no one would have believed what was bound to take place—in the same fashion as one from 1700s would have never believed the establishment of European Union. While the virus halted our daily routines and is enforcing humans to change their social behaviors, the very reality of this current pandemic COVID-19 is indeed unprecedented. Humans cannot rewind the reality to the past—we should analyze the current situation and predict the future trends in the hope of a more adequate preparation. COVID-19 can be perceived as a catalyst that boosts the progress of various occurring long-term trends in business conducts. Hence, these key long-term trends can shape up companies’ future structures and behaviors forever.

In recent years, network technology, information technology and data processing technology have become the basis of the competition of Internet financial institutions. With the rapid development of the electronic platform, the accumulation of massive customer data information, Internet finance has a more and broader range of customer resources than that of a single bank. These advantages of Internet finance will have a significant impact on commercial banks. The traditional banks have a mature business model and rich industry experience in finance. Internet finance and traditional commercial banks interact with each other. In this case, this paper will focus on the influence of Internet finance on traditional commercial banks in China.

In 2020, a sudden COVID-19 epidemic sweeping across the world, it will have an indelible and significant impact on China and even the world economy. Asset price fluctuations increase in the real estate, bonds, stocks, bulk commodities and other investment markets, and the risk is in aggravation. Therefore, since our country is to build the domestic large cycle as the main body, and the bi-circulating promotes mutually, the new development pattern of domestic and international macroeconomic growth is expected to accelerate. This paper, from the monetary policy, the view of the present situation and the types of investors in financial markets, analyses the main points of the investors’ capital allocation outbreak era and the reasons, and provides a reference for readers.

China’s economic development is from high speed to high quality. Developing consumer finance has become a new growth point of China’s economic development and one of the important ways to expand domestic demand. Consumer finance is based on the development of new generation Internet technology and big data, becoming a new trend of China’s financial development and attracting the attention of various industries.

In this paper, firstly, the definition and market positioning development of GEM are summarized, and the current situation of GEM development is analyzed. At the same time, compared with the main board market, overseas GEM and mature American market, it is found that the GEM market is gradually approaching the standards of overseas markets in terms of IPO, but this is not an act of spontaneous regulation of market system because of the rapid issuance of new shares. So there is no stability, and it is still necessary to continue to make efforts in the construction of various systems. Finally, the paper puts forward some suggestions on the development of China’s GEM market, namely, actively learning from the successful development experience of overseas GEM markets and setting clear targets according to market positioning.

At present, China’s economy is developing rapidly and all companies actively participate in market competition. Hence, many small-sized companies with lower competitiveness face more risks and may be shut down if no efficient marketing strategies are adopted. Among their obstacles, financing problems seriously affects the company’s development. However, in view of the fierce market competition, emerging supply chain financing models has been constructed, which is highly valued by many companies. In addition, the supply chain financing mode has a positive impact on the development of enterprises. In this thesis, the corporate financing and its application in risk management will be analyzed in detail, so as to provide companies with better financial services and to ensure their stable and sustainable development.

In recent years, the Chinese economy has been developing rapidly, and the development model of market economy has been refined. Despite the continuous development of China’s economy, it has also encountered many impacts and challenges. The survival of an enterprise is becoming difficult. For the sake of greater numbers of customers, Chinese enterprises need to improve their comprehensive competitiveness, reconstruct their internal structure, and optimize the development model, so they could remain invincible in the market. Under this background, Chinese companies need to adjust the development method of the accounting department, increase its management efficiency, and actively carry out transforming policies. The accounting department is not only responsible for financial accounting, but also for management accounting. It is necessary to integrate the two to promote the healthy development of the enterprise. Hence, in accordance with the current background of the new economy, the optimization of the financial accounting and management accounting and the integration of the two will be analyzed in this paper to ensure effective communication among financial management departments and promote the sustainable development of enterprises.

The profitability of a commercial bank is an important factor to measure its comprehensive development level. Taking the 2019 annual data of China’s 16 listed commercial banks as a research sample, the factor analysis method is used to empirically analyze the profitability of each bank, extract four public factors, and calculate the comprehensive score of each bank’s profitability. The research results show that the non-performing loan ratio and risk of joint-stock banks are higher, and the capital adequacy ratio is lower. The comprehensive profitability and anti-risk ability of state-owned banks are better than joint-stock banks, and their finances are more stable. This suggests that commercial banks should strengthen their risk control while increasing their profit margins.

The connections between Fibonacci sequence and Elliott impulse wave that Ralph Elliot has proposed in Elliott Wave Principle are not valid all the time owing to the type and variability of the stock market. It is a probabilistic event which can reflect the compatibility between Fibonacci sequence and Elliott impulse wave. In order to explore the compatibility between Fibonacci sequence and basic-form Elliott impulse wave in the context of Chinese A-share market, a research via analyzing the historical trend of 50 core assets’ individual stocks was conducted in Chinese A-share market. The study reveals that Fibonacci sequence does not highly fit basic-form Elliott impulse wave in the context of Chinese A-share market. Suggestions for investors are diversifying the investment strategy to enhance risk controllability, rather than using Elliott Wave Principle singly.

From the perspective of green credit, this paper makes a theoretical analysis of the impact of green credit on the financial performance of commercial banks. Based on the panel data of 15 commercial banks from 2012 to 2018, this paper makes an empirical analysis on the impact mechanism is empirically analyzed. The results show that in the short-term, green credit has a negative impact on the financial performance of commercial banks, and the adverse impact faced by small and medium-sized commercial banks is significantly higher than that of large commercial banks, showing a heterogeneous effect. This also reveals the effect of commercial banks in implementing green credit in commercial banks and reasons for low initiative and enthusiasm. In view of this, it puts forward specific policy recommendations for different types of commercial banks, and believes that they should effectively promote green credit business in terms of differentiated policy guidelines and increasing the training of interdisciplinary talents.

China is currently in a complex period of “three-phase superposition”. Under the new normal of the economy Financial deleveraging has achieved certain results. However, the non-performing loan ratio of commercial banks has shown a continuous upward trend since 2015. The empirical results show that the degree of internalization of commercial banks, credit balances, and gross domestic product have a negative impact on the NPL ratio, and the cost-to-income ratio and leverage ratio have a positive impact on the NPL ratio. Therefore, commercial banks should vigorously develop digital technology, expand the scale of credit, use technological advantages to reduce costs, establish an appropriate level of leverage, and effectively reduce the non-performing loan ratio to improve the asset quality of commercial banks.

After entering the information age, the accounting and auditing work of Chinese enterprises must be updated according to the new changes of the society and the enterprises. As the top priority of modern enterprise management, enterprise accounting auditing requires continuous optimization of the management within the enterprises so that the enterprises’ development could keep pace with the social changes. By introducing information technology into enterprise accounting auditing, it is possible to improve the efficiency of enterprise accounting auditing and to ensure the accuracy of enterprise auditing. This article starts with the status quo of enterprise accounting auditing in the information age. Then, it analyses the current risks of enterprise accounting audit and puts forward some suggestions to prevent the risks. This thesis is expected to provide useful reference for the development of enterprise accounting auditing in the information age.

According to consumers’ aesthetic habits and preferences, the “AI data + movies” mode can produce works that are very suitable for the market. The social information dissemination ecology constructed by streaming media has also broken through the distribution and marketing channels centered on theaters. The marketing ecology of the film industry is gradually changing from the former “line structure” or “core ring structure” to a “block-chain structure” with equal weight in all links and marketing channels. Based on the Pareto theory, this paper provides some suggestions and ideas to help practitioners find a balance point when facing the game between personal interests and industry interests. At the same time, after the rise of streaming media, what key indicators should film marketing consider? What kind of dynamic data associations are presented between various indicators and box office revenues of different platforms?

Interest margin income is the main business and profit source of commercial banks. With the promotion of interest rate liberalization, net interest margin can measure the operation and management level of a bank to some extent. Interest rate liberalization has a great impact on the development of China’s commercial banks. In order to study and deal with this situation, this paper analyzes the opportunities and challenges brought by interest rate liberalization to china’s commercial banks, and puts forward relevant suggestions for china’s commercial banks on how to effectively utilize the development opportunities and actively deal with the challenges.

With continuous development of China’s economy in the past two decades, people’s living conditions have been greatly improved. The improved living quality boosts the prosperity of the automobile industry in China. However, whilst the popularity of automobiles promotes the rapid development of social economy and modern civilization, it also brings severe energy and environmental problems. The government pays great attention to these problems, and promotes the development of new energy vehicle industry by issuing various policies and encouraging consumers to actively buy new energy vehicles. However, under these policy incentives and economic incentives, the domestic new energy vehicle industry did not present the expected market response. This paper briefly describes the development status and existing problems of domestic new energy vehicle industry, and puts forward some feasible suggestions.