Proceedings of Business and Economic Studies

PBES
  • Online ISSN: 2209-265X
  • Print ISSN: 2209-2641

Proceedings of Business and Economic Studies (PBES) is an international, peer-reviewed and open access journal which focuses on theoretical and applied studies of corporate and financial behavior. Aiming to promote the research in fields of business economics and management and help economists keep abreast of the vast flow of literature.

It covers mainly but not limits to the following areas: ranging from the core themes of the entrepreneurial process and new venture creation to other topics, accounting and financial management, economics, human resource management and organizational behavior, information management, international business, strategy and innovation, management science and operations management, marketing and retailing.

 

Current Issue
Vol 8 No 8 (2025)
Published on December 3, 2025
Proceedings of Business and Economic Studies

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Study on the Characteristics and Group Differences of Sports Consumption Structure among Residents in Lanzhou City

Fawei Li 1-8
DOI: 10.26689/pbes.v8i8.12853

Research on Multi-Level Community-Based Elderly Care Services from the Perspective of Well-Being

Yaguang Chen, Yali Huang, Rongfang Feng, Jin Dai, Hui Ran 9-17
DOI: 10.26689/pbes.v8i8.12947

Research on the Path of Supply Chain Resilience Improvement under the Background of Anti-Globalization

Siyao Liu 18-24
DOI: 10.26689/pbes.v8i8.13344

Research Progress on the Impact of the Gig Economy on the Urban-Rural Gap

Yiheng Zhou 25-32
DOI: 10.26689/pbes.v8i8.13345

Research on the Construction of Accounting Talent Teams in Public Institutions Under the New Situation

Shufang Shi 33-39
DOI: 10.26689/pbes.v8i8.13346

Research on the Impact of Digital Transformation on BYD’s Financial Performance

Xiaocui Ji, Zhipeng Cao 40-47
DOI: 10.26689/pbes.v8i8.13347

Research on the Pathways and Countermeasures for Accelerating the Transformation and Upgrading of the Sci-Tech Economy in Xiaogan City

Dan Guo 48-56
DOI: 10.26689/pbes.v8i8.12846

Analysis of the Development of International Economy and Trade Under the New Situation

Lingnan He 57-62
DOI: 10.26689/pbes.v8i8.13348

Research on the Difficulties and Solutions of Financial Support for the High-Quality Development of the Real Economy

Cheng Chang 63-69
DOI: 10.26689/pbes.v8i8.13349

Research on the Path and Practice of E-Commerce Assisting Rural Revitalization: Taking “Believe in the Land” as an Example

Ruoyan Zhao 70-76
DOI: 10.26689/pbes.v8i8.13350

Study on the Impact Mechanism of Cross-border E-Commerce Logistics Resilience under Public Health Emergencies

Jinyan Yu, Xin Zhao, Haochen Tian 77-83
DOI: 10.26689/pbes.v8i8.13439

Research on the Impact of New Accounting Standards on Enterprise Financial Management

Yalin Bei 84-89
DOI: 10.26689/pbes.v8i8.13352

The Study of Overseas Performance and Dissemination of Guangdong Han Opera

Xinying Dong 90-99
DOI: 10.26689/pbes.v8i8.13353

Optimization of Agricultural Bank of China’s “Smart Welcome” System Based on Queuing Algorithm: Taking HL Branch as a Case Study

Shuai Liu, Peicong Wu 100-105
DOI: 10.26689/pbes.v8i8.13354

Does the Reduction of Financing Cost in Digital Economy Promote the Green Technology Innovation of Enterprises? Analysis Based on Mediating Effect

Limei Fu 106-114
DOI: 10.26689/pbes.v8i8.13355

Ethical Risks of Artificial Intelligence in Financial Management: Identification and Governance Based on Stakeholder Theory

Yirun Mao 115-121
DOI: 10.26689/pbes.v8i8.13356

How Does Digitalized New Quality Productive Forces Drive Manufacturing Transformation and Upgrading?

Junjie Wu, Xiao Feng, Huimin Li 122-127
DOI: 10.26689/pbes.v8i8.13357

Risk Analysis of Stock Markets in Belt and Road Initiative Member Countries

Yujia Zhai 128-132
DOI: 10.26689/pbes.v8i8.13358

Theory and Practice of Deep Integration of Artificial Intelligence and Business Management

TingKai Weng 133-139
DOI: 10.26689/pbes.v8i8.13359

Research on the Explainable Early Warning Model and Decision-Making Path of Corporate Bond Default Risk

Weilei Feng 140-145
DOI: 10.26689/pbes.v8i8.13447

Innovative Development Paths of Accounting Information Systems Under the Background of Digital Transformation

Yawen Xu, Yufan Zhang 146-151
DOI: 10.26689/pbes.v8i8.13381

A Comparative Study on the Current Situation of Logistics Development Among Countries Under the RCEP Framework: From the Perspective of the World Bank Logistics Performance Index (LPI)

Zijiang Yang 152-158
DOI: 10.26689/pbes.v8i8.13385

On the Functional Orientation and Optimization of Accounting in Carbon Emission Management

Zhongyuan Zhang 159-165
DOI: 10.26689/pbes.v8i8.13386

Research on the Impact of Government Subsidies on Total Factor Productivity of the New Energy Industry Under the “Dual Carbon” Vision

Xueting Zhang 166-171
DOI: 10.26689/pbes.v8i8.13388

The Impact of Gambling Behavior on Stock Returns under the Short-Selling Mechanism

Ruiyu Chu, Xin Liao, Susu Li 172-184
DOI: 10.26689/pbes.v8i8.12826

The Dilemma and Way Out of Global Industrial Subsidy Governance: A Study on WTO Rule Reform

Zijie Ma 185-192
DOI: 10.26689/pbes.v8i8.13390

Research on the Optimization of Enterprise Cost Management Models Under the Circular Economy Model

Haifeng Zou 193-198
DOI: 10.26689/pbes.v8i8.13392

Navigating Geopolitical Headwinds: A Critical Analysis of Contemporary Globalization Strategies for Chinese Enterprises

Menglong Li 199-205
DOI: 10.26689/pbes.v8i8.13393

Research on the Operational Transformation and Development of Commercial Banks Under the Trend of Narrowing Interest Margins

Zhenxi Chen, Chixiao He 206-212
DOI: 10.26689/pbes.v8i8.13394

Research on the Application of Consortium Blockchain in Electronic Barter Trade

Jianlei Qian 213-219
DOI: 10.26689/pbes.v8i8.13351

Consumer Credit Decision Processes in Platform- Based Economic Environments

Tianmu Wang 220-226
DOI: 10.26689/pbes.v8i8.13396

Geoeconomic Fragmentation: Structural Transformation of the Global Political Economy and Strategic Implications for International Business

Jingkai Huang 227-234
DOI: 10.26689/pbes.v8i8.13425