Journal of economic and management development research
Research Review on the Application of Artificial Intelligence in Financial Fraud Detection and Risk Early Warning
As corporate financial environments grow increasingly complex, financial fraud has become a major threat to economic stability. Traditional detection methods are increasingly inadequate in addressing emerging fraud tactics. Leveraging its powerful data processing and pattern recognition capabilities, artificial intelligence technology offers new solutions for financial risk prevention. This paper systematically reviews research on AI applications in financial fraud identification and risk early warning, focusing on analyzing the characteristics and practical applications of key techniques such as supervised learning, unsupervised learning, and deep learning. Practical experience shows that AI-based early warning models can effectively detect abnormal financial indicators and hidden fraudulent activities. Current research still faces challenges including high dependence on data quality and low model interpretability. Future efforts should explore multimodal data integration and lightweight model deployment to promote deeper application and innovative development of AI technology in financial risk control.
Copyright (c) 2025 Journal of economic and management development research https://creativecommons.org/licenses/by-nc/4.0
Industrial Linkages and Legal Governance from an Input-Output Perspective—A Case Study of China’s Textile and Apparel Industry
Based on the《2020 China Input-Output Table》, this paper constructs a complete consumption coefficient matrix for the textile and apparel industry and analyzes its regulatory implications from the perspective of economic law. The study reveals that this matrix not only uncovers the structural dependence of the apparel industry on upstream raw material sectors but also serves as a legal basis for identifying the transmission of market dominance, industrial chain vulnerabilities, joint environmental responsibilities, and product quality traceability. Accordingly, this paper proposes expanding the definition of "dependent dominance" in antitrust law, using high complete consumption relationships as a quantitative benchmark for industrial chain security reviews, and establishing environmental co-governance and product liability penetration mechanisms based on the complete consumption coefficient. These recommendations provide empirical support and pathway guidance for the precise implementation of economic law in complex industrial chains.
Research on the configuration of the digital transformation path of traditional enterprises from the perspective of dynamic capabilities
Under the wave of global digital economy, digital transformation has become an inevitable choice for traditional enterprises to seek survival and development, but its process is full of challenges, and a single element cannot fully explain the complex mechanism of successful transformation. Therefore, this paper takes the dynamic capability theory as the analysis framework and adopts the qualitative comparative analysis method to carry out the dynamic analysis and comparison of two typical traditional enterprises. The study concludes that the success of enterprise digital transformation does not rely on an isolated dynamic capability, but on the existence of diversified effective capability configurations, which correspond to different transformation paths, such as "capability restructuring-led" and "opportunity capture-driven" paths, reflecting the characteristics of different paths to the same destination. This study not only expands the application of dynamic capability theory in digital contexts through the perspective of converged configuration but also provides important practical enlightenment for traditional enterprises to choose the transformation path based on their own conditions.
Research on the synergy mechanism of Chinese liquor brand's overseas market entry mode and brand positioning
This paper takes the development of Chinese liquor brands in overseas markets as the research object, explores the cross-cultural marketing problems under the differences in wine culture, and discusses the synergy between market entry mode and brand positioning. Through theoretical analysis, comparative case studies, model construction, etc., this paper systematically sorts out the impact of different entry models on brand positioning and analyzes how the two jointly improve the success rate of overseas markets. The conclusion drawn from the research is that the effective matching of entry mode and brand positioning can improve resource allocation, strengthen brand adaptability, and provide theoretical support and practical guidance for the internationalization of Chinese liquor brands.
Digitalization of Archives Empowers Supply Chain Resilience: A Game-Theoretic Mechanism and Empirical Study
Against the backdrop of the deep interweaving of the digital economy and supply chain restructuring, archive digitalization, as the core carrier of data factorization, has become a key path to address information asymmetry in the supply chain and enhance its resilience. From an interdisciplinary perspective of management science, this study aligns with the policy orientations of the 14th Five-Year Plan for the Development of National Archives Undertakings and the Guidelines for Improving the Supply Chain Management Level of Manufacturing Enterprises, focusing on the collaborative dilemmas of archive digitalization between core enterprises and small-to-medium-sized suppliers. A two-stage evolutionary game model incorporating variables of outsourcing costs and policy subsidies is constructed to analyze the equilibrium conditions of strategy choices for both parties. The research is validated using panel data of the digital archive processing industry from 2021 to 2025 (market size: 4.8 billion to 16 billion yuan) and the Changhong supply chain case. Results indicate that three key variables drive the collaborative digitalization of supply chain archives: the digital spillover effect of core enterprises (elasticity coefficient: 0.72), the Shapley value-based cost-sharing ratio (45%-65%), and policy subsidy intensity (accounting for more than 15% of collaborative costs). When the collaborative benefit coefficient is ≥ 0.65, both parties will form a stable equilibrium of "co-construction and sharing", reducing the supply chain disruption recovery cycle by 22% and the operational loss rate by 30%. This study constructs an analytical framework of "policy guidance - interest coordination - resilience enhancement", enriches the application scenarios of game theory in supply chain digital transformation, and provides dual references for enterprise practice and policy formulation, meeting the theoretical depth and empirical requirements for publication in CSSCI-indexed journals.
Policy subsidies translation notes for academic standards
Regulation and Freedom: Exploring the Legal Boundaries of Comparative Advertising on Self-Media Platforms
As the trend of e-commerce sales on self-media platforms gradually emerges, the traditional fixed-point advertising mechanism has become outdated, shifting to a model where businesses commission self-media bloggers for internet advertising. Among these, the practice of comparative product promotion by self-media bloggers has become particularly prevalent. Current legal frameworks have yet to provide clear answers on whether such comparative promotional activities by self-media bloggers constitute comparative advertising or how to regulate them under the Anti-Unfair Competition Law of the People's Republic of China. Additionally, there are overlapping contradictions in the regulation of comparative advertising between the Anti-Unfair Competition Law and the Advertising Law of the People's Republic of China. Therefore, addressing the practical challenges in China's legal regulation of unfair comparative advertising, this study proposes a feasible legal framework for identifying such cases to maximize the standardized development of comparative advertising on new media platforms. Ultimately, it aims to drive the thriving growth of China's internet platform economy through institutional innovation.
The Construction of Power Discourse from Ereignis: An Essential Inquiry into the Significance of Artificial Intelligence
It is intuitively evident that the capacity of artificial intelligence to process knowledge efficiently will bring about a profound transformation to the world. Therefore, questioning such intuitive apprehension serves as a foundation for recognizing the nature of this transformation. Such inquiry necessitates a return to essence—that is, a continuous process of questioning—so as to reveal, on the basis of evidence, the direct reasons underlying this transformation. This requires clarifying the most fundamental concept of being, gradually grasping the ontological structure of being-in-the-world, and then comprehending the concept of political being-in-the-world as it pertains to the transformation. Furthermore, in order to explore the "significance" of artificial intelligence’s transformative capacity, the ontological structure grounded in power discourse must be elucidated. On this basis, the origin and direction of this transformation can be clearly discerned.
A Study on the Impact of the Digital Divide in Digital Government Construction on the Equalization of Public Services
This paper aims to explore the complex impact of the digital divide on the equalization of public services during the process of digital government construction. The research points out that the digital divide has evolved from a single "access divide" to a multi-dimensional social stratification phenomenon covering access, skills, and outcomes. Against the backdrop of the increasing digitalization of public services, this divide systematically excludes digital disadvantaged groups such as the elderly, low-income individuals, and rural residents, not only hindering their effective access to basic services like healthcare, education, and social security but also potentially solidifying and exacerbating existing social inequalities. The article argues that the concept of digital inclusion must be placed at the core, and a comprehensive strategy including the construction of integrated online and offline service channels, the enhancement of digital literacy for all, and the improvement of top-level design should be adopted for governance, in order to ensure that the construction of digital government truly serves the goal of universal and fair access.
Research on Legal Separation Schemes and Exercise Rules for Data Ownership, Usufruct, and Profit Rights
As data becomes a new factor of production, the construction of a data property rights system has emerged as a core issue in the development of the digital economy. Based on the theoretical framework of the "tripartite separation" of data property rights and incorporating practices such as data resource management in China's power grid enterprises, this paper explores legal schemes and exercise rules for the separation of data ownership, usufruct, and profit rights. The article analyzes the legal basis for the structural separation of data property rights, proposes a separation path centered on "data resource holding rights, data processing and use rights, and data product management rights," and constructs a system of exercise rules from dimensions such as registration, authorization, circulation, profit distribution, and security regulation, aiming to promote the efficient circulation of data elements and the fair distribution of benefits.
The impact mechanism and prediction of digital economy on carbon emissions——Construction of LSTM model based on double input features
This paper constructs a digital economy index measurement system including four dimensions : digital infrastructure, digital innovation environment, digital industry scale and digital integration degree. Combined with the dual-input feature LSTM deep learning model, this paper systematically studies the development level of digital economy and its impact on carbon emissions in various provinces of China. The study finds that the development of China 's digital economy shows significant regional heterogeneity. The eastern region has a high index and outstanding technological innovation advantages, the central region is relatively balanced and the average annual growth rate is stable, and the western region has significant growth potential. Through Pearson correlation coefficient verification, the digital economy index is significantly negatively correlated with carbon emission intensity. By verifying the substantial impact of the digital economy on carbon emission projections, it provides a scientific basis for differentiated carbon emission reduction policies.
The Matthew Effect Possibly Caused by Light Tax Burden: An Economic Analysis Based on the Land and Population Tax Systems During the "Reign of Wen and Jing" in the Western Han Dynasty
Traditional historical views usually regard the "one-thirtieth tax rate" policy of light corvée and low taxes during the "Reign of Wen and Jing" as a model of benevolent governance. However, this paper aims to re-examine the long-term socio-economic impacts of this policy from the perspectives of institutional economics and fiscal sociology. The study finds that the "one-thirtieth tax rate", as a low-tax policy levied based on land area, led to insufficient national fiscal revenue due to the imbalance between collection costs and benefits. To make up for the deficit, the imperial court turned to strengthen and rely on a fiscal extraction model centered on the poll tax (including Suanfu and Koufu). Under the social condition of extremely uneven land ownership, this dual tax structure of "light land tax and heavy poll tax" produced a significant "Matthew Effect": the large landlord class enjoyed huge dividends from the low land tax but only bore a slight poll tax burden that was mismatched with their wealth; while self-cultivating farmers and tenant farmers, although benefiting from the nominal light land tax, found it difficult for their limited land output to offset the heavy and fixed poll tax pressure. The regressive nature of this tax burden, under the impact of natural disasters and man-made calamities, forced small peasant families into a vicious cycle of "selling land to pay taxes - land annexation - losing land and becoming exiles". This eventually accelerated the concentration of social wealth in the hands of powerful landlords and created a large number of exiles who were out of the state's household registration control, laying the groundwork for the social crisis in the mid-Western Han Dynasty. This paper argues that the merit of a tax policy should not be judged merely by the level of its nominal tax rate, but more by examining its structural position in the entire fiscal system, its collection efficiency, and its ultimate social distribution effect.
Copyright (c) 2025 Journal of economic and management development research
Study on Innovative Practices, Effects and Promotion Value of Intellectual Property Financing in Songshan Lake High-tech Zone
Against the dual backdrop of the in-depth implementation of the innovation-driven development strategy and the accelerated construction of the Guangdong-Hong Kong-Macau Greater Bay Area, the value of intellectual property as a core intangible asset of technology enterprises has become increasingly prominent. Relying on the unique advantages of intensive sci-tech innovation resources and solid industrial foundation, Songshan Lake High-tech Zone has constructed a diversified, full-cycle, and efficient intellectual property financing system to address the industry pain points of technology enterprises characterized by "light assets, lack of collateral, and financing difficulties". Through literature research, case analysis, and data evidence, this paper systematically sorts out the development foundation and current characteristics of intellectual property financing in Songshan Lake, deeply analyzes its core practices in product innovation, mechanism coordination, policy empowerment, and ecosystem construction, quantitatively presents practical effects such as financing scale expansion, enterprise vitality stimulation, and industrial level enhancement, and extracts replicable and promotable experience and enlightenment. Research shows that through multi-party collaboration among government, banks, enterprises, and services, Songshan Lake has achieved the efficient transformation of intellectual property from "innovation achievements" to "financial assets". Its innovative practices provide an important reference paradigm for domestic similar high-tech zones to improve intellectual property financial services, solve financing difficulties of technology enterprises, and promote the deep integration of innovation chains, industrial chains, and capital chains.
Guangdong-Hong Kong-Macau Greater Bay Area
Laying Off the "Vital Arteries": Modern Enterprises Should Learn from History and Be Cautious in Layoffs
Taking the historical event of Sima You, Prince of Qi in the Western Jin Dynasty, being excluded from the imperial court as the starting point, this paper analyzes the important role of key figures in maintaining organizational stability. Sima You was highly respected and outstanding in ability; he could have stabilized various forces in the Western Jin imperial court and prevented the outbreak of the "War of the Eight Princes". However, after he was forcibly "laid off" (excluded from the court) by Sima Yan, Emperor Wu of Jin, the court lost its stabilizer, eventually leading to 16 years of internal chaos. By in-depth analysis of this historical case and combining it with modern enterprise management theories, this paper discusses the potential risks in enterprise layoff decisions. It puts forward management suggestions that enterprises should learn from history, carefully evaluate layoff decisions, and avoid "laying off the vital arteries".
Study on the Mechanism, Dilemmas and Paths of Financial Empowerment for the Innovation and Sustainable Development of Urban Consumption Spaces
Based on the theory of financial empowerment, this study systematically explores the mechanism, practical dilemmas and optimization paths of financial empowerment on the innovation and sustainable development of urban consumption spaces, using panel data from 35 large and medium-sized cities across China from 2018 to 2023 and micro-survey data from 200 consumption space operation enterprises. The research shows that the total effect of financial empowerment on the innovation of urban consumption spaces is significant: for every 100 million yuan increase in the scale of green credit, the number of green renovation projects in consumption spaces increases by 0.82; for every 10% increase in the coverage rate of digital finance, the growth rate of online-offline integration projects in consumption spaces reaches 6.7%; and for every 10% increase in the penetration rate of inclusive finance, the survival rate of innovation projects in small and medium-sized consumption spaces rises by 12.3%.At present, the development of urban consumption spaces faces three core dilemmas: first, imbalanced financing structure—indirect financing accounts for more than 75%, and the single financing model relying on bank credit cannot meet the long-term construction and operation needs of consumption spaces, with insufficient application of direct financing tools such as equity financing and asset securitization. Second, high costs of green transformation—the average cost of green renovation of consumption spaces (e.g., upgrading energy-saving equipment, building low-carbon scenarios) is 25% higher than that of traditional renovation, making it difficult for small and medium-sized operation enterprises to afford transformation investment due to financial pressure. Third, superficial application of digital finance—the digitalization rate of small and medium-sized consumption spaces is only 32%, and most of them remain at the basic payment level, failing to achieve in-depth integration of "digital finance + consumption scenarios" (e.g., intelligent passenger flow analysis, personalized service push).To address these issues, this study proposes a three-dimensional optimization path of "diversified financing + green tools + digital empowerment": on the financing side, construct a diversified system of "bank credit + REITs + industrial funds" and encourage consumption space projects to issue public infrastructure REITs to achieve a virtuous cycle of funds; on the green transformation side, innovate tools such as green credit interest subsidies and carbon asset pledge loans to reduce the financing cost of green renovation; on the digital integration side, promote joint development of "scenario-based digital financial products" by financial institutions and consumption space operators, such as credit loans based on consumption data and installment services adapted to online-offline integration. This research can provide theoretical support and practical paradigms for consumption upgrading and sustainable economic growth under the background of new-type urbanization.
Research on the Development Course of Economics Education and the Innovation Path of Vocational Education
This paper systematically sorts out the development course of economics as a discipline in China, covering the introduction of Western economics in the early stage, the establishment of Marxist political economics, and the construction of the theoretical system of economics with Chinese characteristics after the reform and opening-up. Combining the characteristics of vocational education, it explores how to balance the relationship between ideological education and market demand orientation in the professional teaching of economic management. The research shows that economics education must adhere to the guiding position of Marxism, while closely integrating with the practice of China's economic development, to cultivate applied talents who are proficient in both theory and practice. This paper proposes an innovative model of vocational education featuring "ideological and political guidance, market orientation, and competence-based", which realizes the organic unity of ideological education and vocational skills training through the reconstruction of curriculum system, the innovation of teaching methods, and the deepening of industry-education integration. It provides theoretical support and practical paths for the reform of economics education in vocational colleges.
Empowering the High-Quality Development of Zhengzhou’s Low-Altitude Economy through Digitalization
As a crucial representation of new quality productive forces and a national strategic emerging industry, the high-quality development of the low-altitude economy is inseparable from the deep integration and empowerment of digital technology. Zhengzhou, as a national central city, has leveraged its “dual-zone overlay” strategic advantages to form a preliminary industrial ecosystem and application scale in the low-altitude economy. However, it also faces challenges such as uneven coverage of digital infrastructure, low marketization of data elements, shortage of technology and talent, and insufficient synergy in institutional mechanisms. Based on a review of relevant research and practices at home and abroad, this paper systematically analyzes the development foundation, digital advantages, and existing problems of Zhengzhou’s low-altitude economy. Subsequently, it proposes systematic countermeasures and suggestions, including building an “air-space-ground integrated” digital foundation, deepening the integration of “low-altitude + digital” scenarios, constructing a “technology-data-manufacturing” empowerment chain, and improving the digital ecosystem and institutional safeguards. This aims to provide theoretical references and practical pathways for Zhengzhou to seize digital opportunities and promote the higher quality, more efficient, and more sustainable development of its low-altitude economy.
The Impact Mechanisms of Manufacturing Servitization on Firm Profitability
With intensifying global manufacturing competition and increasingly diversified customer demands, manufacturing servitization has become a critical path for enterprises to build sustainable competitive advantages. This paper aims to deeply explore the intrinsic mechanism through which manufacturing servitization affects corporate profitability. The research first defines the concept and modes of manufacturing servitization, and then constructs a theoretical framework centered on "Servitization Mode → Mediating Path → Profit Outcome". The article elaborates on how servitization ultimately impacts corporate revenue growth, cost structure optimization, and profit stability enhancement through three core pathways: differentiated competitive advantage, value chain restructuring and optimization, and ecosystem value creation. Simultaneously, this paper identifies and analyzes the main challenges faced during this influence process, such as ambiguous strategic positioning, organizational change resistance, and capability gaps, and proposes corresponding strategic implementation paths. By systematically revealing the internal mechanism, this study provides a theoretical basis and practical guidance for enterprises to effectively promote servitization transformation and achieve value addition and profitability enhancement.
The Catalytic Role of Culture–Tourism Integration in County-Level Economic Growth
Against the backdrop of high-quality development and urban–rural integration, culture–tourism integration has become a key lever for activating county-level factors of production, expanding domestic demand, and advancing common prosperity. This study constructs an analytical framework of “factor integration–industrial coordination–spillover diffusion,” employs county-level panel data and spatial econometric methods, measures the coupling coordination degree between culture and tourism (ILCT), and uses GDP per capita to represent economic growth so as to identify both the direct and spatial spillover effects of culture–tourism integration on growth. The results indicate: (1) culture–tourism integration significantly promotes county-level economic growth, mainly through the transmission chain of “cultural-content premium → product differentiation → deepened industrial linkages → improvements in employment and income”; (2) there are pronounced positive spatial spillovers, whereby adjacent counties share growth dividends via visitor interchange, itinerary linkages, and co-branding; (3) the driving effect displays clear regional gradients, with digitalization and transport accessibility exerting positive moderating effects; (4) when tourism dependence becomes excessive, marginal returns exhibit nonlinear diminishing patterns and potential structural risks. Accordingly, the paper recommends driving high-quality supply with cultural IP, building integrated “digital–transport” factor platforms, improving industrial finance and talent support, advancing cross-county coordination and brand co-construction, and using threshold monitoring together with modern governance to curb negative externalities. These findings provide empirical evidence and practical guidance for optimizing pathways and designing policies for county-level culture–tourism integration.
Deconstructing Diverse E-Commerce Business Models and Pathways to Tax and Accounting Compliance
As the digital economy deepens, the e-commerce sector has evolved from a single transaction form into a heterogeneous ecosystem of business models. Differences in operating logic and profit pathways across these models directly lead to varying complexity in accounting and taxation and to differentiated compliance risks. This paper systematically delineates eight core models—traditional e-commerce (B2B, B2C, C2B, C2C, O2O) and emerging formats (live-streaming e-commerce, community/direct selling, and private-domain sales)—and concentrates on key finance-and-taxation issues under each model, including revenue recognition, cost allocation, and tax treatment. Drawing on applicable accounting standards and tax policies, we propose targeted compliance strategies to guide the design of fit-for-purpose tax and accounting management systems for e-commerce enterprises.
Exploring Revenue-Enhancement Pathways for Local Governments Under Economic Strain by Leveraging Existing Resources and Policies——A Case Study of a District-Level Rooftop Photovoltaic Project
In the current economic climate, local governments face mounting pressure to increase fiscal revenue. Focusing on a district-level rooftop photovoltaic (PV) project, this paper explores how local governments can fully leverage existing resources and policy instruments to break through constraints and expand revenue streams via asset revitalization, diversified financing, and innovative operational models. The findings indicate that rational resource integration, coupled with financial tools and policy support, can effectively stimulate local economic development and boost fiscal revenue.
Applications of Blockchain in Regulatory Technology (RegTech)
Leveraging its decentralized architecture, data immutability, and full traceability, blockchain technology is catalyzing a paradigm shift in regulatory technology (RegTech) for finance. Through distributed ledger mechanisms, it significantly enhances market transparency, enabling regulators to monitor transactions in real time and rapidly detect anomalies, thereby improving supervisory effectiveness and lowering compliance costs across anti–money laundering (AML), cross-border payments and settlements, and securities market oversight. On the implementation side, smart contracts—supported by advanced techniques such as formal verification—help ensure the compliance of contractual logic and enable automated execution of supervisory workflows. In parallel, on-chain data analytics provide effective tools for tracing fund flows; when integrated with real-time monitoring and early-warning systems, they can promptly flag suspicious transactions. Nevertheless, blockchain’s decentralization, (pseudo)anonymity, and fragmented technical standards pose substantial challenges for financial supervision, including misalignment with existing legal frameworks and gaps in cross-border supervisory cooperation. Even so, as the technology evolves and complementary solutions mature, blockchain’s regulatory applications are poised to expand, offering robust technical support for maintaining financial market stability and advancing compliant development.