Poster art of the old Shanghai, of which callendar art was the main form, grasped correctedly the time character and reflected the historical value, so it became the unsubstituted representative of Chinese commercial poster art in the early 20th century, as well as the displacible social symbol of Shanghai at that time.

For lack of flexibility and efficiency in the traditional budgeting management, European and American enterprises have effectively adopted a series of positive reformation measures, such as the wide use of the technology of information unification, the combination of budgeting and strategy, the application of unified predicting models to improve the flexibility and efficiency of budgeting.