Journal of economic and management development research
《经济与管理发展研究》（Journal of Economic and Management Development Research，ISSN 3105-5907，eISSN 3106-6321）是一份致力于推动经济与管理领域理论创新与实践探索的中文学术期刊。本刊以服务学者、研究人员与企业管理者为宗旨，聚焦经济发展新趋势与管理创新前沿，关注宏观经济政策、产业升级、企业战略、组织管理与数字化转型，致力于为经济与管理研究搭建高水平的学术交流与思想碰撞平台。
Research on the Evaluation of the International Competitiveness of China's Two-Dimensional (2D) Cultural Products
Against the backdrop of global cultural digitization, the two-dimensional (2D) industry has emerged as a crucial dimension for measuring a country's cultural soft power. Based on industry data from 2013 to 2024, this study systematically evaluates the export competitiveness of China's 2D cultural products (including animation, games, and derivatives). The findings reveal that the industry is characterized by "strong foundations but structural imbalances": the domestic market has surpassed RMB 300 billion, yet exported content is notably "juvenile-oriented"; game exports have reached a scale of billions of U.S. dollars but are overly reliant on mobile platforms and markets in the United States, Japan, and South Korea; the derivatives sector has explored effective pathways through the Direct-to-Consumer (DTC) model. The study identifies five major bottlenecks: insufficient original creative capabilities and talent shortages, weak IP ecosystem operations, key technologies being constrained by external factors, inadequate intellectual property protection, and persistent cultural barriers. Through an in-depth analysis of the case of "Genshin Impact," a systematic improvement framework encompassing strategic leadership, technological support, and operational coordination is constructed, providing path guidance for the industry to achieve a critical leap from scale-based exports to value-based exports.
Copyright (c) 2026 Journal of economic and management development research https://creativecommons.org/licenses/by-nc/4.0
Research on the Innovation of Diversified Operational Models from the Perspective of Cultural and Creative Economy: Focusing on Consignment, Supply, and Independent R&D
Driven by the dual forces of the cultural power strategy and consumption upgrading, the cultural and creative economy has emerged as a crucial engine for activating the value of cultural resources and stimulating economic growth. The choice and innovation of operational models directly determine the core competitiveness and sustainable development capabilities of cultural and creative enterprises. Against the backdrop of the cultural and creative economy, this paper focuses on three core operational models: consignment, supply, and independent research and development (R&D). It systematically analyzes the operational mechanisms, core advantages, and application limitations of each model, and explores their practical paths in cultural and creative enterprises through typical case studies. Based on this analysis, the paper proposes optimization strategies for the integrated development of diversified models, providing theoretical references and practical insights for cultural and creative enterprises to break through development bottlenecks and enhance the efficiency of cultural value transformation.
Construction of a "New Craftsmen" Training Model and Value Creation in the Context of Intelligent Manufacturing: A Case Study on Personnel Skill Transformation in a Heavy-Duty Truck Welding Workshop
With the deepening advancement of intelligent manufacturing, China's manufacturing industry is undergoing a strategic transition from "equipment intelligence upgrading" to "talent intelligence upgrading." Taking the automation transformation of a heavy-duty truck welding workshop as a case study, this paper conducts an in-depth analysis of the practical process through which 30 traditional welders were reshaped into 15 versatile professional operators and maintenance technicians via a systematic and forward-looking "New Craftsmen" training model. From the perspective of economic management and in line with the common patterns of automation upgrading in the automobile manufacturing industry, this study demonstrates the significant value of this model in enhancing return on investment, reducing total cost of ownership, strengthening organizational resilience, and fostering a sustainable talent pipeline. The aim is to provide a referential practical pathway for the manufacturing industry to treat human capital investment and equipment technology investment equally and to maximize the efficiency of human-machine integration.
The Theory and Practice of AI Reshaping International Finance
The rapid development of artificial intelligence (AI) technology is triggering a profound "intelligent leap" in the field of international finance, with its impact extending from the level of technological tools to the core of theory and governance paradigms. This paper constructs a three-dimensional analytical framework of "cognitive theory - methodology - practical theory" to systematically elucidate the theoretical reconstruction and practical reshaping of the international financial system by AI. The study finds that at the cognitive level, AI drives the evolution of market expectation formation mechanisms from "rational expectations" to "algorithmic expectations" by processing vast amounts of heterogeneous data. At the methodological level, machine learning and complex system modeling break through the limitations of traditional econometrics, providing a brand-new toolkit for understanding nonlinear and networked international financial dynamics. At the practical level, AI is deeply embedded in foreign exchange reserve management, offshore currency market operations, and cross-border capital supervision, pushing decision-making models to shift from pursuing static equilibrium to building dynamic resilience. This paper conducts case studies on two cutting-edge scenarios: the "intelligent diversification" management of China's foreign exchange reserves and the "intelligent mechanism" design of the RMB offshore market. It reveals that in the process of financial opening-up, China's strategic application of AI is not merely a tool for enhancing efficiency but also a crucial strategic fulcrum for participating in and shaping future global digital financial governance, safeguarding financial security, and gaining the initiative in currency competition. Finally, the paper discusses core challenges such as algorithmic governance, data sovereignty, and new types of systemic risks, providing policy implications for constructing a new international financial governance framework adapted to the intelligent era.
From "Competition Arena" to "Marketplace":Research on the Transformation Dilemmas and Empowerment Mechanisms of College Students' Innovation and Entrepreneurship Competitions
College students' innovation and entrepreneurship competitions have become an important carrier for universities in China to cultivate innovative talents and promote innovation and entrepreneurship education. However, a large number of competition achievements remain confined to the "competition arena" and fail to effectively enter the "market" to realize their economic and social values. This paper aims to systematically analyze the practical dilemmas in the core process of "competition-innovation transformation" and construct a multi-agent collaborative enabling mechanism.Firstly, the study sorts out the theoretical logic and practical significance of competition achievement transformation, and points out its importance for talent cultivation, education reform and innovation-driven development. Then, based on literature analysis and typical cases, this paper deeply reveals the key obstacles in the transformation process from four dimensions: achievement attributes, subject capabilities, support systems and market environment, and constructs a dilemma analysis framework table.The study holds that the current dilemmas are mainly manifested in the following aspects: the disconnection between the "competition-oriented" and "market-oriented" positioning of projects, the insufficient sustainable operation and commercialization capabilities of student teams, the university internal support system's tendency of "valuing competitions over incubation", and the weak connection between social capital and the industrial chain.To address these pain points, this paper proposes to construct a "four-in-one" enabling mechanism involving the government, universities, enterprises, financial and service institutions from four levels: top-level design, educational process, support platforms and ecosystem. Specifically, it includes: optimizing policy incentives and evaluation systems to guide the orientation of "taking transformation as the criterion"; deepening the integration of professional education and innovation and entrepreneurship education to improve students' market cognition and practical business capabilities; improving the university internal full-chain support platform covering "competition-incubation-acceleration"; building an open ecosystem featuring deep industry-university-research-application collaboration and accurate capital docking.This study provides a systematic analysis framework and practical path for solving the problem of transforming college students' innovation and entrepreneurship competition achievements, and has reference value for improving the effectiveness of university innovation and entrepreneurship education and serving the national innovation-driven development strategy.
Innovation and entrepreneurship competitions
Integration of specialized and entrepreneurial education
Development Trajectory and Future Prospects of Domestic Cultural Property Exchanges
This paper systematically reviews the five developmental stages of China's Cultural Property Exchanges (CPEs) since their inception and conducts an in-depth analysis of the root causes behind the industry irregularities that emerged during their growth. To address challenges in future development, this study proposes a comprehensive framework: enhancing legal regulations, elevating industry and professional entry standards, strengthening risk management mechanisms, safeguarding investor interests, and embracing digital transformation through diversifying tradable assets and collaborative models. These recommendations aim to foster institutionalization and professionalization within the CPE sector.
Digital collectibles (non-fungible tokens)
Research on Apparel Enterprise Management and Marketing Strategy Based on Brand Value Identification
This study examines how apparel enterprises systematically construct and communicate their brand core values through marketing strategies, thereby driving consumer purchase decisions based on cultural identification. Moving beyond traditional consumer behavior analysis, it explores how management translates abstract cultural concepts into actionable product strategies and marketing activities. Employing Bourdieu’s “Cultural Capital” theory and McCracken’s “Meaning Transfer Model” as its analytical framework, this research conducts in-depth case studies of multiple brands spanning both sportswear and luxury segments. The findings reveal that successful apparel brands essentially function as effective “cultural capital operators” and “meaning management experts.” By anchoring themselves within specific social fields through precise positioning, these brands adopt integrated strategies—including product innovation, content narrative, community engagement, and channel orchestration—to systematically encode and transfer cultural meaning, thereby fostering strong value recognition and a sense of identity among consumers. This study argues that value-identification-oriented brand management constitutes a strategic alignment with and empowerment of consumers’ identity projects. This process requires firms to maintain strategic focus while leveraging data-driven precision and operational agility to build sustainable competitive differentiation.
Research on Overseas Employment Management of Chinese Textile Enterprises from the Perspective of Multi-Country Labor Laws
Against the backdrop of global value chain restructuring and diminishing domestic cost advantages, Chinese textile enterprises have accelerated their overseas expansion but face severe challenges in labor law compliance. Integrating institutional theory and cross-cultural management theory, this study constructs a three-dimensional analytical framework of “regulation-norm-cognitive culture” and selects typical cases in Ethiopia, Thailand, and Germany to systematically analyze the institutional distance, union pressure, and cultural conflicts encountered in overseas labor management. The study finds that successful enterprises achieve a transition from passive compliance to proactive governance through a systematic adaptation path of "compliance front-loading, institutional transplantation, cross-cultural integration, and dynamic monitoring." This paper provides a theoretical perspective and practical pathways for the overseas compliance management of textile enterprises.
Analysis of Existing Problems and Improvement Strategies of the Logistics Distribution System in the Context of E-Commerce
In recent years, logistics and distribution have faced many challenges while promoting the development of e-commerce and economic growth. This article takes JD Logistics as an example to analyze the problems of excessive market competitiveness, poor delivery time, high logistics costs, and loss of professional talents in its distribution system based on the SCOR model, and proposes targeted optimization measures.
University Libraries from the Perspective of Professional DevelopmentResearch on Professional Training and Management Innovation of Reading Therapy Librarians
With the in-depth implementation of the "Healthy China" strategy and the increasingly prominent social demand for mental health, reading therapy, as an auxiliary psychological intervention method integrating prevention, development and treatment functions, has received unprecedented attention in the academic and practical fields of library science. University libraries, with their rich literature resources, stable student and teacher groups, and educational mission, have become important positions for providing reading therapy services and strengthening the mental health defense line of students. However, the depth and effectiveness of the professionalization of the service fundamentally depend on the professionalization level of the reading therapy librarian team. Based on the theoretical perspective of professional development, this article deeply analyzes the core role of reading therapy librarians in colleges and universities, the composition of their compound abilities, as well as the main predicaments they are currently facing in cultivation and management. On this basis, a full-chain professional cultivation system covering "precise seedling selection - systematic talent cultivation - scientific management - effective empowerment" has been systematically constructed, and a management innovation model including matrix teams, embedded services, intelligent platforms and cross-border collaboration has been proposed. This research aims to provide theoretical references and practical paths for university libraries to forge a professional team of reading therapy that "understands psychology, is proficient in literature, good at service, and capable of research", thereby promoting the transformation of reading therapy services from spontaneous and scattered to scientific and systematic, and deeply integrating them into the overall situation of moral education and mental health education in universities.
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.