Proceedings of Business and Economic Studies

Research on the Influencing Factors of Tourism Happiness of the Silver-haired Group in Xichang City from the Perspective of PERMA Theory

Hongyan Duan — 2025-04-24

With the deepening of aging in China, the silver-haired tourism market is emerging. This study aims to explore the influencing factors of tourism happiness among the silver-haired group in Xichang City from the perspective of PERMA theory. The study collected relevant data on silver-haired tourists in Xichang City using a combination of questionnaire surveys and in-depth interviews. The results show that the happiness of silver-haired tourists in Xichang City is mainly influenced by five dimensions: Positive emotion, engagement, relationship, meaning, and accomplishment, as well as factors such as tourism service quality, the degree of improvement of tourism infrastructure, and the diversification of tourism products. The findings of this study will help tourism management departments and enterprises in Xichang City better understand the needs of silver-haired tourists, formulate targeted tourism development strategies, enhance the tourism experience and happiness of elderly tourists, and promote the healthy development of the silver-haired tourism market in Xichang City.

TR Equipment Manufacturing Enterprise Technology Innovation Performance Evaluation

Huinan Gao — 2025-04-24

The correct evaluation of enterprise technological innovation performance is the premise and foundation to improve the efficiency of enterprise innovation. This paper first puts forward the index system of enterprise technological innovation performance evaluation, then establishes the model of technological innovation performance evaluation, explores the quantitative evaluation of enterprise innovation performance by using the DEA method, and finally makes an empirical study on the technological innovation performance of the TR enterprise.

Accelerating the Construction of Remote Medical Service Network in Qinhuangdao City: Countermeasures and Suggestions to Improve Rural Elderly Care Services

Li Qian — 2025-04-24

With the intensifying aging population, rural elderly care services are facing challenges such as uneven medical resources and inadequate facilities. Taking Qinhuangdao City as an example, this paper explores ways to improve rural elderly care services through the construction of a remote medical service network. This paper analyzes the current status of rural elderly care services in Qinhuangdao City, pointing out that issues such as the uneven distribution of medical resources between urban and rural areas, poor accessibility, and low service quality urgently need to be addressed. The necessity of accelerating the construction of a remote medical network is proposed, including reducing medical costs, optimizing resource allocation, and disease prevention. Specific measures cover aspects such as policy support, integration of medical and elderly care services, talent cultivation, and technology promotion. At the same time, the potential challenges and risks faced by the remote medical service network in improving rural elderly care services are evaluated, and corresponding countermeasures and suggestions are proposed. Research shows that remote medical care can effectively improve the quality of rural elderly care services and help achieve proper medical care for the elderly.

Perspective on Mergers and Acquisitions: Exploring Financial Management Issues and Forward-looking Management Strategies

Yueran Zhang — 2025-04-28

This article focuses on financial management issues in mergers and acquisitions (M&A). It provides an in-depth analysis of the financial risks and management challenges faced by contemporary businesses during various stages of M&A, such as pre-merger valuation pricing difficulties, unreasonable financing structures, risks in payment method selection, obstacles to financial integration, and lack of risk management. Targeted management strategies are proposed to address these issues. This paper suggests strengthening due diligence and valuation management, optimizing financing structures, rationally selecting payment methods, deepening financial integration, and improving tax planning. These strategies aim to enhance the level of financial management in M&A, promote economic synergies and management effects, help companies quickly achieve M&A goals, and drive sustainable business development.

Research on the Integration Strategy of Hainan Free Trade Port’s International First-Class Convenient Business Environment System

Chaofu Qin — 2025-04-28

With the development of global economic integration, building a world-class facilitating business environment has become an urgent need for Hainan Free Trade Port. To solve the existing problems in financial policies, legal supervision, and other aspects, this paper takes Hainan Free Trade Port as an example to analyze and study its institutional integration strategy for creating a world-class facilitating business environment. The specific integration strategies are summarized to promote the internationalization and facilitation of the business environment of Hainan Free Trade Port and promote the high development of the local economy.

Financial Data Security Management in the Era of Big Data

Yanling Liu — 2025-04-28

In the era of big data, the financial industry is undergoing profound changes. By integrating multiple data sources such as transaction records, customer interactions, market trends, and regulatory requirements, big data technology has significantly improved the decision-making efficiency, customer insight, and risk management capabilities of financial institutions. The financial industry has become a pioneer in the application of big data technology, which is widely used in scenarios such as fraud detection, risk management, customer service optimization, and smart transactions. However, financial data security management also faces many challenges, including data breaches, privacy protection, compliance requirements, the complexity of emerging technologies, and the balance between data access and security. This article explores the major challenges of financial data security management, coping strategies, and the evolution of the regulatory environment, and it looks ahead to future trends, highlighting the important role of artificial intelligence and machine learning in financial data security.

Study on the Impact of Strong Provincial Capitals on Regional Innovation Efficiency

Chuan Huang — 2025-04-28

Strong provincial capital is an important initiative for underdeveloped regions to realize rapid regional economic development through leading by point, which is related to the overall situation of China’s economic high-quality development. This paper theoretically analyzes the internal mechanism of strong provincial capitals affecting regional innovation efficiency. The study finds that the policy of strong provincial capitals promotes the formation of the resource aggregation effect in the capital cities, attracts talents, technologies, policies, and capital and other factors, improves the efficiency and quality of innovation, and drives the development of neighboring regions. However, over-implementation of the policy will lead to a large number of “big enterprises,” which will lead to rent-seeking, waste of resources, crowding out of government subsidies and congestion effects, inhibit innovation, and lead to the loss of innovation factors in peripheral cities, dragging down the innovation level of the whole province. Therefore, the relationship between strong provincial capitals and innovation is an inverted “U” shape, and this study is of great significance for understanding the double-edged sword effect of strong provincial capitals and formulating scientific regional innovation policies.

The Development of Large Language Models in the Financial Field

Yanling Liu — 2025-04-28

With the rapid development of natural language processing (NLP) and machine learning technology, applying large language models (LLMs) in the financial field shows a significant growth trend. This paper systematically reviews the development status, main applications, challenges, and future development direction of LLMs in the financial field. Financial Language models (FinLLMs) have been successfully applied to many scenarios, such as sentiment analysis, automated trading, risk assessment, etc., through deep learning architectures such as BERT, Llama, and domain data fine-tuning. However, issues such as data privacy, model interpretability, and ethical governance still pose constraints to their widespread application. Future research should focus on improving model performance, addressing bias issues, strengthening privacy protection, and establishing a sound regulatory framework to ensure the healthy development of LLMs in the financial sector.

Case Study Analysis of Integrated Marketing for DJI OSMO Pocket 3

Sangtianyu Tao — 2025-04-28

With the rapid development of technology and fierce competition in the digital industry, integrated marketing plays a vital role in product promotion and sales. This article focuses on DJI OSMO Pocket 3, revealing the reasons for its fiery “out of the circle” and the problems and challenges it faces by analyzing its marketing environment and marketing strategies, to provide useful references for DJI and similar brands to expand their brand awareness and enhance their market competitiveness in the future.

Analysis of Internal Legal Risk Prevention and Control in Enterprises from the Perspective of Financial Law

Ziyao Wang — 2025-04-28

Under the background of increasingly complex global economic development and financial markets, the legal risks faced by enterprises are increasingly intensified. As an important legal norm to adjust financial activities, financial law has put forward higher requirements for the operation and risk management of enterprises. Therefore, the article will start from the concept of internal legal risk prevention and control under the financial perspective, study and analyze the common internal legal risks and the causes of risks, and put forward the specific measures of prevention and control of internal legal risks.

Research on the Current Situation and Problems of Financing for Small and Medium-sized Enterprises in Haikou

Yanling Liu — 2025-04-28

The establishment of Hainan Free Trade Port provides a new opportunity for the financing of small and medium-sized enterprises. In the process of the country continuously promoting the development of a free trade port, the financing environment of small and medium-sized enterprises has gradually improved, and the financing environment has been greatly improved. But the small and medium-sized enterprises “financing difficult” “financing expensive” problem still exists. The problems of difficult and expensive financing of small and medium-sized enterprises in Haikou city have their reasons as well as the influence of external environmental factors. Therefore, to better solve the financing problems of small and medium-sized enterprises in Haikou, this paper analyzes the reasons for the difficulty and expensive financing of small and medium-sized enterprises according to the existing research results and summarizes the financing experience of small and medium-sized enterprises at home and abroad. This article finds that the financing systems for small and medium-sized enterprises (SMEs) in developed countries are relatively well-established, and both the government and society offer significant support to SMEs. Therefore, this paper believes that the government should adjust the business strategy to improve the financing ecological environment and enhance the financing ability of SMEs. The government should take the lead in perfecting the guarantee system, continuously improving the credit information system of enterprises and various financial service institutions, promoting the opening and institutionalization of private credit, and developing Internet finance.

Transforming to Digitalization of Financial Management in Selected Banking Industry in Jinan, Shandong Province, China

Xiuni Sun — 2025-04-29

This study aims to explore the relationship between the driving factors, implementation measures, and effects of financial management digital transformation in the banking industry in Jinan, Shandong Province, China. Faced with intense competition driven by advancements in financial technology, evolving customer demands, and policy support, digital transformation has become a critical strategy for enhancing operational efficiency and market competitiveness. Leveraging the researcher’s extensive professional experience and employing scientific research methods and tools, the study conducted an online survey across multiple banking institutions in Jinan, collecting 305 valid responses from senior management, financial department heads, IT personnel, middle management, and financial and audit staff. The questionnaire was designed around key dimensions of financial management digital transformation, including driving factors, implementation measures, and effect evaluation, covering variables such as technology adoption, process optimization, employee training, data security, and organizational adjustments. Quantitative analysis methods, including reliability analysis, validity analysis, descriptive analysis, regression analysis, and chi-square independence tests, were used to ensure data quality and uncover inherent patterns. The findings reveal significant relationships between driving factors (e.g., financial technology advancements, market demand, and policy support) and transformation effects (e.g., operational efficiency, resource allocation, and customer experience), with notable differences in implementation outcomes across different types of banks. Based on these insights, the study provides strategic recommendations for optimizing digital transformation in Jinan’s banking industry, aiming to enhance operational efficiency, improve financial service quality, and support sustainable industry development.

Digital Operation Management Implementation Strategies Based on the Concept of Business- Finance Integration

Yuanyuan Wei — 2025-04-28

In the digital age, digital operation management has become a key strategy for enterprises to enhance their core competitiveness. This paper explores in depth the implementation strategy of digital operation management based on the concept of financial integration. First, it analyzes the connotation and mutual relationship between financial integration and digital operation management and points out that financial integration provides the basis for data and business collaboration for digital operation management, and digital operation management is an important means to further promote financial integration. Then, from building a unified data platform, strengthening real-time data sharing and analysis, optimizing resource allocation models, strengthening cost control, and improving enterprise incentive mechanisms, it provides reference and reference for enterprises to realize efficient operation management based on the concept of financial integration in the process of digital transformation.

Research on the Development of Creative Agriculture in Qinhuangdao City: Integration Path of Strategic Innovation and Marketing Retail

Chen Ling — 2025-04-28

This article first comprehensively analyzes the current development status of creative agriculture in Qinhuangdao City, pointing out that it has unique advantages in terms of resource endowments and cultural heritage. Although it has achieved certain results in recent years, it still faces challenges such as low brand awareness, single marketing channels, and insufficient innovation in retail models. In terms of marketing strategy innovation, this article proposes innovative ideas such as digital marketing, cultural IP marketing, and experiential marketing. Regarding retail model innovation, this article explores models such as online and offline integration, community group buying, and live streaming sales. This article presents an outlook for the future development of creative agriculture in Qinhuangdao City based on the research findings. It is believed that with technological advancements and consumption upgrades, creative agriculture has broad prospects.

Research on the Financing of Affordable Talent Rental Housing Based on the REITs Model

Yanling Liu — 2025-04-28

This article through the domestic and foreign literature research in this field, related concepts and theoretical review, as well as the analysis of our country’s security talent rental housing and REITS development situation, discuss the prospect and development direction of our country’s security talent rental housing public REITs, and put forward suggestions.

A Study on the Impact of Data Assetization on Supply Chain Resilience of SRDI SMEs and the Mechanism of Its Role

Ruohan Kan — 2025-04-28

This paper selects the data of China’s specialized, special and new “small giants” listed companies from 2011 to 2021, and starts from the key production factor and strategic asset of data assets, empirically examines the impact of data assetization on the supply chain resilience of SRDI SMEs, and examines the impact of data assetization on the supply chain resilience of SRDI SMEs using the role of the mechanism model. Through the mechanism model, the mediating effects of financing constraints and technological innovation are examined, and a path of action is drawn, which provides theoretical evidence and policy recommendations for promoting the digital transformation of SRDI SMEs and improving supply chain resilience.

Research on the Development Path of Precision Agriculture Based on Big Data Application

Jinheng Lin — 2025-04-28

With the continuous advancement of big data technology, its application in precision agriculture is becoming more and more extensive, which provides a new path for agricultural modernization. Based on the background of big data technology, this paper discusses the development path of precision agriculture. The research shows that the application of big data technology in precision agriculture is mainly reflected in crop growth monitoring and prediction, soil fertility assessment and regulation, water resources management and optimization, agricultural product traceability and origin tracing, and agricultural product supply chain management and risk control. However, the application of big data technology in the agricultural field still encounters numerous challenges, such as data collection and processing, data analysis and application, and privacy protection and security. To this end, this paper puts forward countermeasures, including strengthening infrastructure construction and establishing data sharing and management mechanisms.

The Current Situation and Trends of Trusted Execution Environment Applications

Yanling Liu — 2025-04-28

With the rapid development of digital technologies such as big data, cloud computing, and the Internet of Things (IoT), data security and privacy protection have become the core challenges facing modern computing systems. Traditional security mechanisms are difficult to effectively deal with advanced adversarial attacks due to their reliance on a centralized trust model. In this context, the Trusted Execution Environment (TEE), as a hardware-enabled secure isolation technology, offers a potential solution to protect sensitive computations and data. This paper systematically discusses TEE’s technical principle, application status, and future development trend. First, the underlying architecture of TEE and its core characteristics, including isolation, integrity, and confidentiality, are analyzed. Secondly, practical application cases of TEE in fields such as finance, the IoT, artificial intelligence, and privacy computing are studied. Finally, the future development direction of TEE is prospected.

Research on the Digital Transformation of Corporate Finance Based on the Shared Services Model

Chenyue Xu — 2025-04-28

Against the backdrop of the rapid development of the digital economy, corporate financial management faces unprecedented challenges and opportunities. This paper will start with the concept of financial shared services to deeply explore the role and significance of the financial shared service model in the digital transformation of corporate finance. It analyzes the existing problems in the current process of digital transformation of corporate finance and proposes corresponding solutions, providing valuable references and guidance for enterprises to achieve digital transformation of finance.

Study on the Influence and Strategy of Low-carbon Economy on International Trade Development

Xiangyang Wu — 2025-04-28

With increasingly severe global climate change, a low-carbon economy has become an inevitable trend in the development of the international community. Low-carbon economy is not only related to environmental protection but also has a profound impact on international trade. The purpose of this paper is to explore the impact of a low-carbon economy on the development of international trade and put forward corresponding strategy suggestions. By analyzing the connotation, characteristics, and mechanism of the low-carbon economy on international trade, this paper reveals the important role of the low-carbon economy in promoting the optimization of international trade structure, promoting green technology innovation, and strengthening international cooperation. At the same time, given the challenges brought by a low-carbon economy, this paper puts forward strategies such as strengthening policy guidance, promoting green technology innovation, and improving international trade rules to provide a reference for the sustainable development of international trade.

Research on the Application Strategies of Short-Term Cost Curves in the Field of Economics

Zeqian Li — 2025-04-28

This paper deeply explores the application strategies of short-term cost curves in the field of economics. Firstly, it elaborates on the basic theories and constituent elements of short-term cost curves. By drawing and analyzing the short-term cost curve graphs, it presents the internal relationship between costs and output. Then, it focuses on researching its application strategies in multiple aspects such as enterprise production decisions, market pricing, and industry competition analysis.

Study on the Measurement and Influencing Factors of Chongqing Residents’ Carbon Inclusion Literacy under the “Double Carbon” Target

Zijuan Huang — 2025-04-29

In the context of the global “double carbon” goal, this article uses the Analytic Hierarchy Process and Multiple Linear Regression combined with a survey questionnaire to study the issue of carbon literacy among residents in Chongqing. The weights of each dimension are determined to promote the formation of a good situation of multi-party collaborative promotion and help achieve the “double carbon” goal. The level of carbon literacy reflects the residents’ understanding of carbon literacy and has important significance for economic and social operation and environmental protection. The results indicate that the deepening of the concept of carbon inclusiveness and the continuous advancement of technology will lead to a continuous process of improving the carbon inclusiveness literacy of Chongqing residents. Corresponding suggestions are proposed on how to improve the carbon inclusiveness literacy of Chongqing residents, which is of great research significance.

Research on the Path of Integration between Logistics and Manufacturing in Haikou Driven by Big Data

Taoyuan Wan — 2025-04-29

With the constant changes of the times, China’s science and technology have entered a period of rapid development. At the same time, the economic structure is also changing with the changes of the times, and the original Haikou logistics industry in the process is also facing new impacts and challenges. And related enterprises want to stand out in the fierce market competition, we must optimize and upgrade the current industry development situation, promote the integrated development of Haikou logistics and manufacturing industry, to constantly promote the innovative application of digital technology in the logistics industry and manufacturing industry, the formation of a multi-force economic development model. This paper mainly starts with the development status of Haikou logistics, analyzes the importance of the integration of Haikou logistics and manufacturing industry under the background of big data drive, and makes an in-depth discussion on the path of the integration of Haikou logistics and manufacturing industry under the drive of big data, hoping to contribute new strength to the development of social economy.

Research on the Financing Constraints of Small and Medium-sized Enterprises in Hainan under the Background of Digital Inclusive Finance

Yanling Liu — 2025-04-28

Under the socialist market economic system of our country, the government, through the “invisible hand,” carries on macro regulation and control to improve the financing constraints that small and medium-sized enterprises are facing. But because of the huge base number of small and medium-sized enterprises in our country, there are many kinds, and the problem of financing constraints is still puzzling the development of enterprises at present. With the continuous promotion of inclusive finance in our country, the problems plaguing SMEs in the last mile of financing are gradually improved. In this context, small and medium-sized enterprises in Hainan Free Trade Port are taken as the research object to study the role of digital inclusive finance on the financing constraints of SMEs. The research shows that, first of all, small and medium-sized enterprises in Hainan Free Trade Port generally have financing problems. The development of digital inclusive finance solves the “last kilometer” problem of traditional finance, enhances financial access ability, broadens the financial service group, provides convenience and diversified services for SMEs’ financing, and provides inexhaustible impetus for the long-term healthy development of SMEs. Secondly, digital inclusive finance alleviates the financing difficulties faced by SMEs on the island by reducing financial costs and expanding the scale of credit.

A Review on the Internationalization of Technical Standards

Kaiyu Zhi — 2025-04-28

The internationalization of technical standards is a crucial means to promote high-quality economic development, enhance corporate competitiveness, and participate in global economic governance. Drawing widespread academic attention, this paper systematically reviews existing research on the internationalization of technical standards, covering aspects such as the concept of technical internationalization, challenges and countermeasures, influencing factors, and the relationship between technological innovation and technical standards. The aim is to advance the refinement of related technical fields and provide theoretical support and guidance for practical activities in the internationalization of technical standards.

DeepSeek and Academia Impact on Higher Education Assessments: Taking “Management Accounting” Course as an Example

Minying Tan — 2025-04-28

This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education. Using the Management Accounting course as an example, this research examines how AI technologies are influencing the nature of student assessments, particularly in terms of their effectiveness and accuracy. The study also investigates how DeepSeek serves as both an educational aid and a potential threat to traditional accounting assessment methods. By analyzing multiple choice questions (MCQs) from 22’–23’, the second semester’s final exam performance for the Management Accounting course, the research evaluates the AI’s ability to solve numerical and narrative-based questions correctly, comparing its performance against traditional student responses. Findings suggest that while AI can achieve high performance on simpler tasks, it struggles with complex accounting concepts that require critical thinking and deeper understanding. Furthermore, the paper discusses the implications of these findings for both lecturers and students, highlighting the need for a balance between technological innovation and traditional academic integrity. Ultimately, it calls for a re-evaluation of assessment frameworks to incorporate AI as a tool for learning enhancement while safeguarding against misuse in academic environments.

The Impact of the Digital Economy on Urban Energy-Environment Efficiency

Menghao Tian — 2025-04-28

This study takes the panel data of 278 prefecture-level cities in China from 2011 to 2022 as samples, constructs a super-efficiency SBM model to measure urban energy-environment efficiency, uses the entropy method to synthesize the digital economy composite index, and introduces the green innovation index as a mediating variable. Breaking through the traditional analysis framework in the empirical method: Firstly, through the fixed-effects model and mediating-effect test, it reveals the direct impact of the digital economy on energy-environment efficiency and the transmission path of green innovation. Secondly, it divides the eastern, central, and western regions and low-carbon pilot cities for heterogeneity tests to identify the moderating effect of policy intervention. Thirdly, it strengthens the robustness of the conclusions by replacing the super-efficiency CCR model, shortening the sample period, and performing winsorization. The study finds that the digital economy significantly improves energy-environment efficiency through green technology innovation. These conclusions provide an empirical basis for optimizing the layout of digital infrastructure and improving the regional collaborative emission-reduction mechanism.

The Application of Blockchain Technology in the Financial Field

Yanling Liu — 2025-04-28

Blockchain technology, as a revolutionary tool, is profoundly changing the way the financial field works. Its application has expanded from digital currency to many fields, such as smart contracts, cross-border payments, trade finance, and digital identity management, providing important support for simplifying financial service processes, reducing costs, and improving efficiency. However, the widespread application of blockchain technology still faces challenges such as scalability, regulatory compliance, and cybersecurity, limiting its full integration in the financial industry. This study systematically reviews the status quo, development history, and future trends of blockchain technology application in the financial sector, analyzes its key role in capital markets, decentralized finance (DeFi), and other fields, and explores the potential of emerging solutions such as hybrid blockchain and dynamic regulatory frameworks.

ACF Artificial Cartilage Biomimetic Energy- Absorbing Materials: Research and Development Journey, Transformation Practices, and Deep Insights and Paradigm Construction for Technological Innovation Ecosystems

Bowei Wang — 2025-04-28

This paper focuses on ACF artificial cartilage biomimetic energy-absorbing materials, exploring the entire process from fundamental research to industrial transformation. By analyzing the key nodes and technological breakthroughs in the research and development journey, as well as the market strategies and collaboration models in the transformation practices, this study reveals the profound insights ACF provides to the technological innovation ecosystem in terms of concepts, mechanisms, and resource integration, and constructs a universally applicable and forward-looking paradigm for technological innovation. Aiming to provide comprehensive and in-depth case studies for materials science and the entire technological innovation system, facilitating the innovative development and progress in related areas.

Research on Strategies of Energy Internet to Help Smart City Sustainable Development

Cui Wang — 2025-04-28

Driven by the wave of informatization and intelligence, the smart city has become a new trend of global urban development. The intelligent transformation of energy systems is of great importance to a smart city. The Internet helps the sustainable development of smart cities by optimizing resource allocation, improving utilization efficiency, and promoting market competition. This study analyzes the current situation and problems of energy Internet supporting smart cities and finds that policy environment, technology maturity, market demand, and industrial chain integration have a significant positive impact on its development. Based on this, relevant strategies are proposed to provide theoretical and practical guidance for the integrated development of smart cities and the energy Internet.

A Comparative Analysis of the International Competitiveness of China’s Digital Service Trade

Fuhai Zhang — 2025-04-28

In the context of accelerated globalization and the rapid development of the digital economy, the scale of China’s import and export trade continues to expand. Enhancing the international competitiveness of China’s digital service trade is of significant importance. This article will analyze the current state of China’s digital service trade development based on relevant theoretical concepts and provide a discussion on proposals for improving the international competitiveness of China’s digital service trade, to offer a reference for the development of digital service trade in China.

Research on Alleviating the Financing Constraints of Small and Micro Enterprises in Hainan under the Background of Digital Inclusive Finance

Yanling Liu — 2025-04-28

With the establishment of Hainan Free Trade Port, the small and medium-sized enterprises in Hainan Free Trade Port have developed and grown in the continuously optimized enterprise environment. The continuous establishment of a large number of small and micro enterprises makes its social and economic development play a non-negligible role. However, due to the small size and insufficient economic strength of small and micro enterprises, their status in the financial system is often very humble. Therefore, under normal circumstances, small and micro enterprises are faced with financing difficulties and high costs, which has a great side effect on their development. The proposal and continuous development of digital inclusive finance, so that small and micro enterprises in access to a wide range of financing opportunities at the same time, their financing methods are more convenient than in the past, the cost is getting lower and lower. This paper deeply discusses the role of digital inclusive finance in easing the financing constraints of small and micro enterprises and puts forward corresponding suggestions.

Discussion on Important Problems of Corporate Income Tax Accounting Treatment

Dan Luo — 2025-04-28

With the rapid development of the Chinese market economy system, income tax as an economic lever has become more and more prominent in regulating the economy. Since the beginning of the accounting reform, the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods, which is a leap forward in the development process of domestic income tax accounting. The relationship between income tax and accounting, the nature of income tax, and the basic characteristics and the apportionment of income tax accounting are expounded in this paper. Payable tax with impact accounting regulations, deferred with debt regulations, and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax, and the choice of applicable treatment methods are discussed. Finally, the accounting treatment of important income tax such as consolidated accounting statements, construction enterprises, tax losses, and discount of income tax liabilities are analyzed, and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.

Investigation into Custom-Built Operational Models for Small and Medium-Sized Commercial Banks

Jie Zhang — 2025-05-07

This research centers on commercial banks’ human resource allocation. It constructs a staffing model grounded in human capital value creation theory and analyzes relevant factors through longitudinal panel data regression. Taking City Commercial Bank A as an instance, the model identifies 12.3% redundant positions and matches jobs with business scale. Additionally, the study proposes a “staffing effectiveness salary” system, providing a framework for optimizing commercial bank human capital in the digital age.

The Technological Progress, Applications, and Challenges of Federated Learning

Yanling Liu — 2025-04-28

With the advent of the era of big data, the exponential growth of data generation has provided unprecedented opportunities for innovation and insight in various fields. However, increasing privacy and security concerns and the existence of the phenomenon of “data silos” limit the collaborative utilization of data. This paper systematically discusses the technological progress of federated learning, including its basic framework, model optimization, communication efficiency improvement, privacy protection mechanism, and integration with other technologies. It then analyzes the broad applications of federated learning in healthcare, the Internet of Things, Internet of Vehicles, smart cities, and financial services, and summarizes its challenges in data heterogeneity, communication overhead, privacy protection, scalability, and security. Finally, this paper looks forward to the future development direction of federated learning and proposes potential research paths in efficient algorithm design, privacy protection mechanism optimization, heterogeneous data processing, and cross-industry collaboration.

Risk Assessment of Green Agricultural Supply Chain Based on Intuitionistic Fuzzy TOPSIS Method

Gengjun Gao — 2025-04-28

Under the context of China’s green agricultural transformation, the risk assessment of agricultural supply chain financing must balance economic benefits and environmental sustainability. However, existing studies often overlook the evaluation of overall supply chain risks and the long-term needs of sustainable agricultural development. To address this gap, this paper constructs a financial risk assessment index system for green agricultural supply chains. Building upon the traditional TOPSIS method, we integrate intuitionistic fuzzy set theory, entropy weight method, and expert scoring to develop a risk assessment approach that combines fuzzy information with objective weighting. This method reduces uncertainties in the evaluation process and establishes a comprehensive framework. Empirical validation using real-world data from agricultural enterprises further confirms the feasibility and practicality of the model.

Research on the Development of Small Loan Industry Under the Background of Strict Supervision

Jiahui Xue — 2025-04-28

In recent years, the microloan industry has faced unprecedented challenges under strict regulatory policies. The adjustment of regulatory policies, such as raising the entry threshold and strengthening risk management, has significantly increased the compliance cost of small loan companies and limited their business operations. The industry faces major challenges such as narrow funding sources, increased difficulty in risk control, and intensified market competition. In response to these challenges, the microfinance industry actively explores the path of transformation and innovation, including the innovation of business models, the deepening of science and technology application, and the construction of cooperation and win-win mechanisms. At the same time, strengthening internal compliance management, actively responding to regulatory policy changes, and improving the level of industry self-discipline have become the key to the development of industry compliance. This paper deeply analyzes the development of the microfinance industry under strict supervision and puts forward corresponding countermeasures and suggestions.

Theories and Determinants of IPO Underpricing: A Comprehensive Review

Zeshan Huang — 2025-04-28

IPO underpricing, the tendency for newly issued shares to trade above their offer price on the first day, is a persistent global phenomenon. Empirical evidence suggests that U.S. IPOs averaged an 18.8% first-day return from 1980 to 2001, imposing significant indirect costs on issuers. This paper reviews key explanations for underpricing, including information asymmetry, signaling, agency conflicts, and behavioral factors. Empirical research highlights firm characteristics, underwriter reputation, market conditions, and regulatory factors as major determinants. While underpricing facilitates liquidity and market participation, it also reflects inefficiencies. This study synthesizes theoretical perspectives and empirical findings, emphasizing the need for improved disclosure, governance, and regulatory oversight.

Research on the Impact of Digital Economy on Industrial Structure Upgrading

Zetai Kong — 2025-04-28

With the swift advancement of the modern economy, the digital economy has progressively merged into various sectors. By leveraging cutting-edge information technology, it has become a pivotal strategy to enhance both production efficiency and quality, representing the inevitable route for the transformation and upgrading of modern enterprises and industries. As the digital economy continues to develop and spread, technology has not only given rise to numerous new industries but also fostered a conducive environment for the transformation and upgrading of traditional sectors. This study takes this context as its research backdrop, examining the development background of the digital economy. It outlines the impact mechanisms through which the digital economy influences industrial structure upgrading and subsequently identifies the specific effects of the digital economy on such upgrades. Furthermore, it constructs a reform paradigm for the digital economy aimed at facilitating the upgrading of industrial structures.

Analysis of Measures to Improve the Business Administration Level in the Digital Economy Environment

Yihui Xiong — 2025-04-28

In recent years, the operational landscape of companies within the digital economy has experienced significant transformations. Embracing cutting-edge ideologies and digital innovations has not only created diverse avenues for growth but also led to substantial progress in certain areas while phasing out and optimizing several business models. Against this backdrop, employing effective and rational strategies to enhance corporate management standards is crucial. This is particularly important given the imperfections in current management systems, the shortage of specialized talent, and the need for digital capability improvements, all of which are vital for ensuring the long-term stability and success of enterprises. With this in mind, this paper explores corporate administration models and proposes several practical solutions to address challenges faced in business management under the digital economy, aiming to serve as a valuable resource for professionals and decision-makers alike.

Research on Marketing Management Enabled by Big Data Technology

Ying Xu — 2025-04-28

In the era of big data, data has gradually become an important asset of enterprises, and the application of big data technology has gradually become the key to the optimization of enterprise marketing management mode. Enterprises take the initiative to meet the development trend of the times, rely on big data technology to effectively process and analyze data, innovate decision-making methods and operation models, and achieve efficient marketing and fine management, which is an important way to improve their market competitiveness. Therefore, the author first analyzes the empowering role of big data technology on enterprise marketing management, and then discusses the difficulties faced by enterprise marketing management in the era of big data, and finally puts forward targeted improvement strategies, aiming to provide a reference for enterprises to innovate and change the marketing management mode.

Rethinking the Causes of Local Government Debt

Congcong Yang — 2025-04-29

Data Elements Accumulation Enabling the “Threeizations” Upgrading of Manufacturing: Theoretical Mechanism

Hao Xie — 2025-04-28

The data production elements are driving profound transformations in the real economy across production objects, methods, and tools, generating significant economic effects such as industrial structure upgrading. This paper aims to reveal the impact mechanism of the data elements on the “three transformations” (high-end, intelligent, and green) in the manufacturing sector, theoretically elucidating the intrinsic mechanisms by which the data elements influence these transformations. The study finds that the data elements significantly enhance the high-end, intelligent, and green levels of China’s manufacturing industry. In terms of the pathways of impact, the data elements primarily influence the development of high-tech industries and overall green technological innovation, thereby affecting the high-end, intelligent, and green transformation of the industry.

The Strategy and Influence Analysis of China’s Financial Opening to the Outside World to Achieve Balance of Entry and Exit

Yixuan Chen — 2025-04-28

With the continuous growth of China’s economy, financial opening to the outside world has become one of the important means to promote economic development. However, with the continuous acceleration of capital flow, the problem of balance in and out is becoming increasingly prominent. Taking China’s financial opening to the outside world as the research object, this paper discusses how China strategically achieves the balance of entry and exit in the field of financial opening to the outside world, and the impact of this balance. Through the quantitative analysis of China’s financial opening to the outside world and foreign capital flows, it is found that China needs to strengthen the management of capital items and optimize the structure of capital flows in the process of financial opening to the outside world, to achieve the balance of financial flows in and out. As for the impact of the balance of access and access, the analysis of the impact mechanism shows that the financial opening and access and balance can improve the stability of the financial market, provide sufficient liquidity for the healthy development of the financial market, and alleviate financial risks. Such a strategy is of great practical significance for promoting the sustained and healthy development of China’s economy. Therefore, based on the actual situation of China, this paper puts forward some relevant strategy suggestions to guide the practical operation of China’s financial opening up.

The Insurance Industry Promotes High-quality Development

Xuan Shi — 2025-04-29

With the rapid development of China’s insurance market, the high-quality development of the insurance market is faced with many different challenges and various problems. This paper aims to deeply analyze the actual problems in China’s insurance market and put forward supporting countermeasures. First, by understanding the background of high-quality insurance development, we can explain the research significance of this paper in combination with the existing national policies. Secondly, by summarizing the current situation of high-quality insurance development, the paper puts forward the shortage of insurance talents in the expansion of insurance scale, the continuous improvement of insurance density and depth, and the growth of insurance compensation in the development of high-quality insurance. Finally, from the perspective of differentiated customized insurance products, training professionals, and providing financial subsidies, we will put forward the corresponding suggestions for the problem and look forward to the future development prospects.

Research on the Influencing Factors of China’s Cross-border E-commerce Exports to Countries Along the “Belt and Road”

Xinhao Zhao — 2025-04-28

Cross-border e-commerce, as a new form of international trade, has shown great development potential in the context of the “Belt and Road” initiative. Based on the cross-border e-commerce export data from 2015 to 2024, this paper analyzes the influencing factors of China’s cross-border e-commerce exports to countries along the “Belt and Road” by constructing an econometric model. The study found that factors such as the perfection of digital infrastructure, the efficiency of logistics and transportation, the convenience of payment and settlement, and the penetration rate of consumers’ online shopping significantly affect the export scale of cross-border e-commerce. Institutional factors such as the development level of e-commerce platforms in countries along the route, market access thresholds, and tariff policies also play an important role. Based on the research results, suggestions are put forward to strengthen the construction of cross-border payment system, optimize the logistics distribution network, promote customs clearance facilitation, and deepen cooperation in the field of e-commerce, to provide references for promoting the development of China’s cross-border e-commerce exports to countries along the “Belt and Road.”

Comparative Analysis of Marketing Research between China and United Kingdom

Qianyu Li — 2025-04-28

This paper conducts clustering, potential semantic indexing, comparison, and inductive analysis of research papers on marketing between China and the UK from January 2020 to September 2024. The study found that the Chinese marketing research focuses on digital transformation, policy impact, value co-creation, and emerging e-commerce models. In contrast, the UK marketing research focuses more on sustainability, technology integration, real-time research, and personalized marketing strategies. The study also found that there were few marketing articles published in Chinese and CSSCI journals in China, while the SSCI journals published in English were 62 times more than in Chinese. According to the research, digital marketing and data-driven decision-making, diversified marketing channels, sustainability and circular economy, technological innovation and cutting-edge technology application, meta-universe and blockchain technology, AI + marketing development, brand building, and international market expansion will become the research hotspots in the field of marketing in the future. The research suggests that China should strengthen the construction of an academic marketing platform, and China and the UK should strengthen cooperation in marketing research, learn from each other’s strengths, and jointly give full play to their advantages in technology application, market and economy, strategy and innovation, and social media, to contribute to global economic development and marketing research.

Construction of College Students’ Innovation and Entrepreneurship Education Ecosystem under the Digital Economy

Zhang Li — 2025-04-28

Under the digital economy, college students’ innovation and entrepreneurship education is facing new transformation and reform, such as increasing entrepreneurial opportunities, improving quality, and new development opportunities under the digitalization of education. This paper takes the digital economy as the development background, discusses how to build the digital innovation and entrepreneurship education ecosystem, that is, to form an integration mechanism with digital technology as the important content, digital context as the external environment, and digital organizational form as the guarantee. The specific approaches are as follows: Improve the digital skills and ability of entrepreneurs, carry out the design of digital entrepreneurship courses, strengthen the construction of digital organizations, establish a mechanism for multi-subject participation and value co-creation, and constantly promote the development of innovation and entrepreneurship education under the digital economy.

A Comprehensive Review of Factors Influencing Compliance

Renhong Liu — 2025-05-07

Compliance, as a very important aspect of corporate governance, has developed earlier in the world, while China’s compliance management has developed relatively late and is currently lacking in development. However, many enterprises suffer serious losses without compliance management, especially import and export enterprises, which are forced to exit the market due to poor compliance management. This article is based on the urgent need of Chinese enterprises for compliance management, but the lack of research by scholars. It summarizes the literature on the factors affecting compliance, hoping to be helpful for the study of compliance management.