Modern Economics & Management Forum publishes research and studies by academics, policy-makers and business professionals. The journal aims to provide an active and high effective forum for debate over solutions and analysis for economics and management to tackle critical problems and to present new perspective and insights for development. It covers a broad range of topics including but not limits to trade economic, industrial economics, economics and law, city economics, green economics, public and social management, human resource management, enterprise management. MEMF also welcomes application-oriented topics and discussion papers to provide space to opinions and innovative ideas. The journal publishes the following article types: original research paper, review article, application and discussion notes, sustainability news, book reviews.
Dynamic Evolution and Configurational Heterogeneity of the Skill Wage Gap in China under Technological Transformation
Against the backdrop of the accelerated penetration of artificial intelligence and robotics technologies, the impact of technological shocks on income distribution has become a core issue in development economics and labor economics. Based on four waves of data from the China Family Panel Studies (CFPS) from 2022 to 2025, this study constructs an individual-level indicator of the skill wage gap and adopts an occupational task automation exposure index as a proxy variable for technological shocks. It systematically examines the heterogeneous effects of automation technology diffusion on wage structures and their micro-level transmission mechanisms. The results show that technological shocks significantly widen the skill wage gap, and wage growth for occupational groups with high exposure to automation lags markedly behind that of low-exposure groups. The task substitution mechanism is the core channel underlying these effects, as workers with a higher share of standardized routine tasks face more pronounced downward wage pressure. Vocational education background and participation in on-the-job training can mitigate the negative effects of technological shocks, and improvements in skill adaptability reduce the risk of automation substitution.
Copyright © 2026 Wei Xiong https://creativecommons.org/licenses/by-nc/4.0
Research on the Construction and Implementation Path of Enterprise Precision Marketing Strategy System in the Big Data Era — Based on Consumer Behavior Analysis
With the rapid development of big data technology, enterprise marketing activities are shifting from the traditional extensive model to more targeted and interactive precision marketing. Taking consumer behavior analysis as the core, this paper explores the construction logic and implementation path of enterprise precision marketing strategy system under the background of big data. Through theoretical combing and case analysis, this paper constructs a closed-loop marketing system of "Data Perception - Behavior Identification - Strategy Output - Feedback Optimization", and puts forward corresponding suggestions on organizational guarantee and technical support.
Copyright © 2026 Qinghua Liu https://creativecommons.org/licenses/by-nc/4.0
The Evolution and Practical Pathways of ESG Management in Financial Institutions: A Systematic Analysis from Early Exploration to Strategic Integration
Against the backdrop of deepening global sustainable development initiatives and the advancement of green finance policies, ESG has become an important tool for financial institutions to achieve high-quality development and effective risk management. As key allocators of financial resources, financial institutions' ESG management practices not only affect their own operational stability, but also influence the green transformation of the real economy. This paper reviews the theoretical foundations and developmental trajectory of ESG, analyzes the connotation of ESG management in financial institutions, and summarizes its evolution from the initial stage to the integration stage and further to strategic deepening. It further explores the practical pathways of integrating ESG into corporate governance and strategic management, embedding ESG into business operations and risk management systems, and improving information disclosure and performance evaluation mechanisms. In response to existing challenges-such as insufficient strategic integration, imperfect data systems, and limited risk management capacity-this study proposes strengthening top-level design, improving institutional frameworks, and promoting technological empowerment. The aim is to facilitate the transformation of ESG from externally driven compliance to internally embedded development, thereby achieving coordinated improvement in both economic and social benefits.
Copyright © 2026 Yi Zhang https://creativecommons.org/licenses/by-nc/4.0
Heterogeneous Impact of Green Finance on Carbon Reduction in High-Energy-Consuming Manufacturing under the Dual Carbon Goals
Under the Dual Carbon Goals, high-energy-consuming manufacturing is a core carbon reduction sector. Green finance is a pivotal low-carbon tool for curbing corporate carbon emissions. This paper samples China' s listed high-energy-consuming manufacturers, builds a three-level regression model, and tests the green finance index, its sub-tools and green credit mechanism on carbon emissions, analyzes heterogeneity by industry pollution, property right and firm scale. Results confirm green finance' s emission reduction effect with significant heterogeneity, providing policy references for the sector' s low-carbon transformation.
Copyright © 2026 Hongxiao Yin, Tao Hu https://creativecommons.org/licenses/by-nc/4.0
The Impact of Artificial Intelligence Development on Regional Taxation Gaps
As the core engine driving new-quality productive forces, artificial intelligence (AI) is profoundly reshaping the economic geography pattern. Investigating its impact on inter-regional tax gaps is of critical significance for advancing common prosperity. Grounded in the current state of AI development and the existing regional tax divide in China, this paper explores the mechanisms through which AI's siphon effect, industrial agglomeration effect, and spillover effect influence the regional tax gap. Thus, it is aimed to offer suggestions for optimizing the national artificial intelligence development strategy layout and deepening the tax system reform, as well as exploring a modernized tax path.
Copyright © 2026 Sirun Zhou, Qing Zhang https://creativecommons.org/licenses/by-nc/4.0
Research on the Cooperation Mechanisms, Obstacles, and Pathways in the Green Economy Sector between China and Pakistan
As a core engine of global sustainable development, the green economy has become an important direction for deepening economic and trade cooperation between China and Pakistan. Based on the theories of international direct investment and regional economic integration, this paper systematically analyzes the mechanism framework, development status, and scale characteristics of China-Pakistan green economy cooperation, revealing the effectiveness of their cooperation in energy, agriculture, environmental protection, and other fields through authoritative data and typical cases. The study finds that China-Pakistan green economy cooperation faces key obstacles such as differences in technical standards, limited financing channels, and geopolitical interference. In conjunction with the high-quality development of the "Belt and Road" initiative and Pakistan's "Economic Corridor" strategy, this paper proposes specific paths to deepen cooperation from four dimensions: rule alignment, industrial coordination, financial innovation, and risk prevention, providing theoretical support and practical reference for promoting the in-depth development of China-Pakistan green economy cooperation.
Copyright © 2026 Zhiying Wen https://creativecommons.org/licenses/by-nc/4.0
A Study on the Impact of Live Streaming on College Students' Consumption Values and Countermeasures
Live streaming, embedded in college students’ daily lives via the digital economy, influences their consumption. Existing studies apply consumption alienation theory to their irrational live-streaming consumption but ignore its particularity under China’s socialist market economy. Based on Western Marxist consumption alienation theory, this paper uses literature, systematic and interdisciplinary methods to analyze live streaming’s dual impacts on college students’ consumption values, explores causes of their consumption alienation, and proposes countermeasures from government, school, family and individual to guide rational consumption.
Copyright © 2026 Xiaoyu Hu https://creativecommons.org/licenses/by-nc/4.0
Research on Government Audit Quality Control Based on the PDCA Cycle
The enhancement of government audit quality is crucial for promoting transparency, efficiency, and accountability in government governance. Introducing the PDCA (Plan-Do-Check-Act) cycle quality management model can establish a scientific and standardized control system, thereby enhancing audit professionalism and work efficiency. This article explores the application of the PDCA cycle in government audit quality control, providing a reference for constructing an efficient and standardized audit quality control system.
Copyright © 2026 Xudong Yao https://creativecommons.org/licenses/by-nc/4.0
The Impact of Environmental Protection Fee-to-tax Reform on Corporate ESG Performance — an Empirical Study Based on the Difference of Tax Burden Upgrading
Taking the implementation of the Environmental Protection Tax Act in 2018 as an opportunity, based on a quasi-natural experiment on differences in tax increase quotas, this paper analyzes the differences in tax increase quotas using a double difference model to examine the impact of environmental protection tax policies on corporate ESG performance. Based on data from A-shared manufacturing companies listed in our country from 2012-2024, this paper finds that environmental tax reform significantly improved corporate ESG performance. Further research shows that both low-level and high-level tax increase quotas can promote corporate ESG performance, while there are “policy blind spots” in middle-level tax increase quotas. Heterogeneity analysis shows that there are significant differences in corporate ESG performance depending on corporate pollution levels.
Copyright © 2026 Han Zhang https://creativecommons.org/licenses/by-nc/4.0
Construction and Optimization Path of a Refining Management System for Large Black Metal Mining and Processing Enterprises
Against the backdrop of intensifying global mining competition and tightening resource-environment constraints, large-scale ferrous metal mining and processing enterprises urgently need to break through efficiency bottlenecks and ecological pressures through management innovation. This study takes the refined management system as a starting point, systematically analyzing its construction logic and optimization pathways: based on four core elements — strategic orientation, process optimization, technological empowerment, and ecological synergy — and drawing on empirical exploration from Lincheng Xingye Mineral Resources Co., Ltd., it proposes optimization strategies such as dynamic adjustment mechanisms, data-driven decision-making, and life-cycle management. The findings demonstrate that the refined management system can significantly enhance resource comprehensive utilization rates, reduce production costs, and achieve dynamic balance between mine environmental restoration and industrial development, providing theoretical support and practical paradigms for high-quality industry development.
Copyright © 2026 Guilin Tang https://creativecommons.org/licenses/by-nc/4.0
Financial Technology Development Directions and Risks (2012–2022) — A Knowledge Mapping Analysis Based on CiteSpace
With the advancement of science and technology, financial technology is affecting all aspects of enterprise production. This paper takes financial technology as the research object and, based on literature visualization, conducts a literature review and research outlook on the connotation, development direction, and risks of financial technology. Firstly, the definition of financial technology is clarified to specify its essence, then the development direction of financial technology is elaborated, and finally, the potential risks of financial technology are described. In combination with the current economic situation of mixed ownership in China, suggestions are put forward to effectively avoid risks in the market economy.
Copyright © 2026 Ji Ling, Yan Xiang, Chunxue Liu https://creativecommons.org/licenses/by-nc/4.0
The Impact of Media Sentiment on the Dynamic Adjustment of Corporate Capital Structure under the Moderation of Institutional Environment
This study examines how media sentiment affects the speed of corporate capital structure adjustment and the moderating role of ownership nature. Using a sample of Chinese A-share listed firms from 2020-2024 (1,901 firm-year observations) and System GMM estimation, we find that positive media sentiment significantly accelerates adjustment toward target leverage. However, this effect is substantially weaker in state-owned enterprises (SOEs), indicating that ownership structure moderates the impact of media sentiment. The results are economically significant: a one-standard-deviation increase in media sentiment accelerates adjustment speed by 7.21 percentage points, but this effect is nearly fully offset in SOEs. Our findings integrate behavioral factors into capital structure theory and highlight the importance of institutional context.
Copyright © 2026 Tao Hu, Hongxiao Yin https://creativecommons.org/licenses/by-nc/4.0
Research on SZSE Component Index Volatility Prediction Based on CEEMDAN-BiLSTM
This study proposes a hybrid framework combining CEEMDAN and BiLSTM to predict high-frequency volatility of the SZSE Component Index. CEEMDAN first decomposes the volatility series into multi-scale components, which are then modeled individually by BiLSTM networks. Using 1-minute intraday data from 2014 to 2024, the proposed model significantly improves forecasting accuracy, achieving an R² of 0.9325 and reducing MAPE to 19.045%, substantially outperforming standard BiLSTM (R² = 0.5365, MAPE = 33.246%). Results demonstrate that signal decomposition effectively enhances the modeling of multi-scale volatility dynamics.
Copyright © 2026 Xin Yang https://creativecommons.org/licenses/by-nc/4.0
Research on the Mechanism of Digital Government Development's Impact on Corporate Green Transformation
Against the backdrop of digital-green integration, whether and how digital government drives corporate green transformation is key to advancing both "Digital China" and "dual carbon" goals. Using 2014–2023 panel data of A-share listed firms, this paper employs a DID model based on the 2018 National Comprehensive Pilot Program for Electronic Government to assess the impact of digital government on corporate green transformation. Results show that digital government significantly promotes such transformation, with robustness confirmed. Heterogeneity analysis reveals stronger effects in SOEs, eastern regions, and urban clusters. Mechanism tests identify three pathways: digital transformation, green technology innovation, and environmental regulation optimization. This study offers empirical insights for optimizing digital governance and green policies during the 15th Five-Year Plan period.
Copyright © 2026 Jiazhen Peng https://creativecommons.org/licenses/by-nc/4.0
The Risk of Third-Party Payment and Its Prevention
With the rapid development of the Internet, the third-party payment industry has evolved from scratch, moving slowly from an immature stage to its current gradually stable phase. It must be said that the emergence of third-party payment has fundamentally changed people's lives, evolving from the traditional "cash on delivery" model to the current e-commerce model of online shopping and merchant shipping. At the present stage, the development of third-party payment is in full swing, and its market share is continuously increasing. However, with the expansion of third-party payment resources and business operations, various risks have emerged, which are closely related to consumer rights and interests. Therefore, this article first explains the necessity of studying third-party payment risks. Secondly, based on found data and content regarding third-party payment risks, it systematically analyzes the various types of risks existing in third-party payments. Finally, corresponding solutions are proposed based on these risks to enable the healthy and stable development of the third-party industry.
Copyright © 2026 Chunxue Liu, Ji Ling https://creativecommons.org/licenses/by-nc/4.0
Research on Talent Training for Undergraduate Financial Majors and Industrial-Economic Synergistic Development Mechanism in Hainan Free Trade Port
As the construction of the Hainan Free Trade Port has entered a stage of full deepening, the financial industry, as a core supporting sector, is facing opportunities for leapfrog development, creating an urgent demand for specialized and interdisciplinary financial talents. Taking the current development of the financial industry in the Hainan Free Trade Port as the starting point, combined with the regional“4+3+3”characteristics of financial talent demand, this paper analyzes the pain points and shortcomings of the current training model for distinctive financial talents. From multiple dimensions, it proposes optimized paths for financial talent training adapted to the coordinated development of the industrial economy in the Free Trade Port, providing a reference for talent support for the high-quality development of the regional financial industry.
Copyright © 2026 Jiahui Xue https://creativecommons.org/licenses/by-nc/4.0
Value-Oriented Upgrading and Framework Restructuring: Research on the Innovative Development of Financial Management Theory in the Digital Era
This article focuses on the digital economy era and analyzes the lag of traditional financial management theory in value orientation, resource allocation, risk control, and other aspects. Propose to upgrade the value orientation from "maximizing shareholder value" to "multi stakeholder value synergy", and reconstruct the core framework from "monetary capital single core" to an innovative theoretical system driven by "capital+data". Verify the theoretical rationality through case studies of manufacturing, digital economy, and cross-border trade enterprises, and provide industry implementation paths, and look forward to the future iteration direction of financial management theory.
Copyright © 2026 Chunyan Chen https://creativecommons.org/licenses/by-nc/4.0
Research on AI-Enabled Case Expansion: Enhancing Accounting Learning Efficiency for Non-Accounting Business International Students under the Belt and Road Initiative
Against the backdrop of the Belt and Road Initiative, international business students in China encounter prominent obstacles in general accounting learning, including insufficient prior professional knowledge, dual language and cultural barriers, and rigid localized teaching resources, which greatly reduce their learning effectiveness and cross-border business adaptation. Targeting the teaching dilemmas of non-accounting international students, this study adopts literature review and case study to explore the application mechanism of generative AI in accounting case teaching. It constructs a closed-loop pre-class, in-class and after-class AI-empowered teaching model and proposes practical optimization paths regarding case resource development, whole-process teaching implementation and supporting guarantee systems. The findings indicate that generative AI can effectively reduce cognitive load, eliminate cross-cultural learning barriers and realize personalized contextual teaching. This research fills the existing pedagogical gap, facilitates the digital transformation of international accounting education, and provides practical references for cultivating high-quality cross-border business talents for the Belt and Road Initiative.
Copyright © 2026 Zhiyi Zhang https://creativecommons.org/licenses/by-nc/4.0
Research on Supply Chain Resilience of Manufacturing Enterprises Enabled by Digitalization
The vulnerability of global supply chains has been fully exposed in various emergencies in recent years. As a pillar industry of the national economy, the construction of supply chain resilience for manufacturing industry has been elevated to the national strategic level. At the same time, the in-depth development of digital technologies has provided a brand-new research paradigm and practical path for supply chain risk management. This paper systematically combs the theoretical evolution context of digital empowerment for supply chain resilience of manufacturing enterprises, constructs a triple mechanism framework of "information transparency - intelligent decision-making - relationship coordination", and extracts practical paths for supply chain resilience construction in the digital context by combining empirical research results and typical enterprise cases at home and abroad. The study finds that the impact of digitalization on supply chain resilience presents a non-linear characteristic, with significant threshold effect and context dependence. Enterprises should avoid blind technology-oriented investment, and instead focus on the coupled and coordinated development of digital capabilities and risk governance capabilities. The conclusions of this paper can provide theoretical reference and decision-making reference for the research on digital transformation of manufacturing industry and the safety and stability of industrial and supply chains.
Copyright © 2026 Yan Xiang https://creativecommons.org/licenses/by-nc/4.0
Paradigm Transformation and Path Reconstruction of Cultural Creative Industry Management under Digital Strategy of Culture
The in-depth implementation of the cultural digitalization strategy has driven the cultural and creative industries into a new stage of "digital empowerment and ecological restructuring", while traditional industrial management paradigms face multiple challenges such as outdated concepts, rigid mechanisms, and insufficient technological integration. Based on the core connotation and development requirements of the cultural digitalization strategy, this paper analyzes the existing problems of current cultural and creative industry management in terms of value orientation, organizational structure, operation models, and talent systems. It proposes the transformation direction of a management paradigm featuring "digital-driven development, ecological collaboration and value co-creation". Furthermore, it reconstructs the practical paths for cultural and creative industry management from four dimensions: concept renewal, mechanism innovation, technological empowerment, and talent cultivation, providing theoretical support and practical guidance for the high-quality development of the industry.
Copyright © 2026 Jie Tian https://creativecommons.org/licenses/by-nc/4.0
Policy Evolution of Long-Term Care Insurance in China: A Multiple Streams Framework Analysis
This study analyzes the evolution of China’s long-term care insurance (LTCI) policy using the Multiple Streams Framework. Rapid population aging, increasing disability risks, and declining family caregiving capacity constitute the problem stream. Government initiatives and expert proposals shape the policy stream, while national policy priorities and growing public demand form the political stream. The convergence of these streams created a policy window that facilitated the emergence and expansion of LTCI in China. The findings suggest that future reforms should strengthen multi-stakeholder collaboration and promote a co-governance model to ensure the sustainable development of LTCI.
Copyright © 2026 Xiaoying He, Fangxu Lu https://creativecommons.org/licenses/by-nc/4.0
Coordinated Development of Corporate Governance and Business Management in the Context of Digital Governance
In the era of rapid advancement of digital governance, the synergistic development of corporate governance and business management has become a key pathway for enterprises to enhance their competitiveness. This paper starts from the theoretical framework, constructing a synergistic model under the embedding of digital governance; it then analyzes its driving mechanisms, including pathways for improving governance efficiency, optimization of decision-making tools, and value creation effects; finally, through comparative analysis of typical domestic and international cases, it proposes practical policies and safeguard mechanisms. The research shows that digital governance can reshape governance structures and inject intelligence into management, and the fusion of the two significantly strengthens enterprise resilience and innovation capabilities, providing theoretical references for high-quality development.
Copyright © 2026 Chaosheng Ma https://creativecommons.org/licenses/by-nc/4.0
Application and Optimization of Machine Learning in Intelligent Financial Cost Prediction
Against the backdrop of financial digital transformation, machine learning technology provides an efficient solution for intelligent financial cost prediction. Its core advantage lies in improving prediction accuracy and timeliness through data mining and model training. Current applications of machine learning in financial cost prediction suffer from uneven data quality, lack of targeted model selection, insufficient feature engineering design, and poor adaptability in practical implementation, which restrict the full release of prediction performance. Based on the technical characteristics of machine learning and business requirements for financial cost prediction, this paper systematically analyzes the application status and existing dilemmas. It proposes optimization strategies from four dimensions: data governance, model optimization, feature engineering, and implementation support, providing theoretical references and practical paths for enterprises to enhance financial cost prediction capabilities and strengthen cost control.
Copyright © 2026 Senwei Fu https://creativecommons.org/licenses/by-nc/4.0
"Bonded Import + Direct Mail" Model of Cross-border E-commerce in Hainan Free Trade Port: Development, Challenges and Strategies
This paper focuses on the "bonded import + direct mail" mode of cross-border e-commerce in Hainan Free Trade Port. First, the development history of Hainan Free Trade Port, the rise of cross-border e-commerce and the significance of research purpose are expounded, and relevant theoretical foundations are introduced. Then analyze the policy environment of Hainan Free Trade Port, the scale and dynamics of cross-border e-commerce market, and analyze the advantages of "bonded import + direct mail" mode. Then it points out the problems and challenges of this model in policies and regulations, logistics supply chain, consumer cognition and so on. Through case studies at home and abroad and in Hainan Province, the successful experience is summarized. Finally, suggestions are put forward from the policy formulation and enterprise practice level to promote the efficient development of this model in Hainan Free Trade Port.
Copyright © 2026 Weijia Hu, Dan Lin, Dan Wang https://creativecommons.org/licenses/by-nc/4.0
A Study of Consumers' Visual Attention Allocation in Online Hotel Booking: Evidence from Eye-tracking
Online booking has become the primary channel for hotel reservations in recent years. It offers a range of functions, including price comparison, payment processing, and after-sales services. Meanwhile, the volume of information available on booking pages has expanded significantly. It is crucial to understand the key factors that consumers prioritize when browsing these pages. Existing studies in this area mainly rely on subjective measurements, i.e. surveys. This study uses eye-tracking technology to assess how consumers allocate their attention to different elements while making reservations. Eye-tracking data served as the dependent variable which is more objective and quantitative. Participants' income and hotel price were also included as independent variables. It enables to reveal the interaction effect between hotel price and participants' income levels. Data analysis revealed that, when browsing booking pages, consumers allocated more attention to both positive and negative reviews. This section got significantly higher Total Fixation Duration and Fixation Count. At the same time, price information attracted the shortest Time to First Fixation, indicating faster attention. When analyzing the impact of income, the high-income group displayed longer attention to negative reviews in the initial fixation (First Fixation Duration). They were also more sensitive to brand information based on smaller Time to First Fixation. Furthermore, when browsing high-priced hotels, the high-income group devoted more attention to hotel location and ratings compared to the low-income group. They showed higher Total Fixation Duration and Fixation Count. However, no such differences were observed between the two groups when browsing low-priced hotels. This study makes contributions to a better understanding of consumers' key concerns when booking hotels. It also enriches the context-dependent theory of visual attention across different consumer and hotel groups. Additionally, the findings provide insights for hotel operation and marketing strategy.
Copyright © 2026 Zichang Luo https://creativecommons.org/licenses/by-nc/4.0
Research on Financial Data Automation Processing and Efficiency Optimization in Python
Against the backdrop of accelerated financial digital transformation, Python has become a core tool to address the pain points of traditional financial data processing due to its efficient data processing capability and abundant open-source libraries. Current applications of Python in automated financial data processing suffer from insufficient compatibility in data integration, low script reusability, weak exception handling mechanisms, and inadequate security control, which restrict processing efficiency and in-depth application. Based on Python’s technical features and business requirements for financial data processing, this paper systematically analyzes the application status and existing difficulties. It proposes optimization strategies from four dimensions: data integration, script development, process control, and security guarantee, providing theoretical references and practical paths for enterprises to improve financial data processing efficiency, reduce labor costs, and strengthen data-driven decision-making.
Copyright © 2026 Yao Fu https://creativecommons.org/licenses/by-nc/4.0
Research on Practical Dilemmas and Breakthrough Paths for the Coordinated Development of National Common Language Promotion and Tourism Industry in Border Areas
There is an in-depth coupling mechanism between the promotion of the national common language and writing and the coordinated development of the tourism industry in border areas of Yunnan. Based on sorting out the coupling mechanism between the two, this study explores the practical dilemmas and optimization paths currently faced. The study finds that prominent problems exist in the current coordinated development, including imperfect coordination mechanisms and insufficient joint work force, weak language service capacity restricting the quality improvement and upgrading of tourism, inadequate integration of language landscape with regional culture and low brand recognition, lack of talent and support systems leading to weak development sustainability, as well as vague paths for empowering common prosperity and limited industrial driving effects. The study holds that the solutions lie in putting forward optimized countermeasures in such aspects as improving the coordinated promotion mechanism and strengthening overall planning and guarantee, carrying out targeted language training to enhance tourism language services, standardizing language landscape construction to build distinctive cultural tourism brands, and broadening channels for increasing people's income to effectively empower common prosperity. It is expected to promote the in-depth integration and mutual promotion of the popularization of the national common language and writing and the tourism industry, so as to support the high-quality development of cultural tourism and rural revitalization in border areas of Yunnan.
Copyright © 2026 Jingjia Liu, Ling Shen, Tao Li, Shuang Guan https://creativecommons.org/licenses/by-nc/4.0
Institutional Dilemma, Intrinsic Logic and Realization Paths of Universal Maternity Insurance
This study employs the analytical framework of "dilemma-logic-path," aims to diagnose the systemic dilemmas of China's maternity insurance system and reveal the intrinsic logic and realization path of universal maternity insurance. China's maternity insurance system faces realistic dilemmas, such as limited coverage and object exclusion, insufficient benefit payment and fragile security, and imbalanced financing responsibilities and compulsory absence. The four logics of system integration, equal treatment, fair financing, and compulsory participation support each other, constituting the theoretical foundation of universal maternity insurance. Based on this, realization paths such as universal coverage, compulsory participation, family joint insurance, fair financing, benefit package design, and fund governance can be proposed. The research concludes that universal maternity insurance is an important policy tool for alleviating the situation of population aging and low birth rate and improving the level of social security.
Copyright © 2026 Mi Xu https://creativecommons.org/licenses/by-nc/4.0
Research on the Path of Commercial Banks Developing Green Finance in Hainan Free Trade Port under Low Carbon Background
The dual strategic context of low-carbon transition and Hainan Free Trade Port development has created vast opportunities for commercial banks to advance green finance. With its unique "green carbon + blue carbon" resource endowment and robust green finance demand, Hainan Free Trade Port presents significant challenges for commercial banks, including homogeneous product portfolios, insufficient cross-border service capabilities, weak risk management mechanisms, and incomplete professional support systems. Drawing on policy requirements from the "Implementation Plan for High-Quality Development of Green Finance in Banking and Insurance Sectors" and industry best practices, this study proposes optimization pathways for commercial banks' green finance development across four dimensions: innovative product design, cross-border financial expansion, enhanced risk control, and professional capacity building. These recommendations aim to provide theoretical insights and practical support for free trade port banks to seize green development opportunities and contribute to the construction of a low-carbon island.
Copyright © 2026 Chengyin Gao, Jingnan Hu https://creativecommons.org/licenses/by-nc/4.0
The Impact of Improving Emergency Response Capability of Small and Medium-sized Airports on Civil Aviation Transportation Safety
Improving the emergency rescue capability of airports is a concrete embodiment of implementing the important instructions on "ensuring absolute safety in aviation operations and absolute safety for people's lives", as well as the deployment requirements on "improving the emergency command mechanism under the framework of major safety and major emergency response, and strengthening the grassroots emergency foundation and forces". Against this background, this paper first outlines the basic situation of the emergency response capability of small and medium-sized airports, analyzes the current status of their emergency response capability, and discusses the impact of improving emergency response capability on civil aviation passenger transport safety, so as to provide a reference for relevant research.
Copyright © 2026 Cairangjia Zhang, Zhenlei Xin, Linyi Cheng https://creativecommons.org/licenses/by-nc/4.0
Research on the Impact of Green Supply Chain Governance on Corporate Performance — A Case Study of CATL
Against the backdrop of the global “dual carbon” goal and sustainable development strategy, green supply chain governance has become a core capability that determines enterprises’ access to international markets and long-term competitive advantages. This paper takes CATL as a case study, based on stakeholder theory, resource-based view and sustainable development theory. Using the company’s operational data from 2020 to 2024, this study empirically examines how green supply chain governance affects corporate environmental, economic and social performance. Results show that green governance significantly reduces full-life-cycle carbon emissions, improves resource recycling efficiency, enhances supply chain resilience, boosts operating income and profitability, lowers financing costs, and increases brand value and social recognition. The coordinated improvement of environmental, economic and social benefits proves that green governance creates strong comprehensive value for leading enterprises. This research enriches empirical evidence on green supply chains and provides practical implications for Chinese new energy firms to advance low-carbon transformation.
Copyright © 2026 Cui Zhang https://creativecommons.org/licenses/by-nc/4.0
A Study on the Risk Assessment Effect of Hainan's Non-Financial Enterprises' Shadow Banking Transformation under Two-Way Cross-Border Capital Flows
Based on cross-border capital flow management policies and corporate practices in free trade ports, this study systematically analyzes the driving factors and risk transmission mechanisms behind shadow banking activities among non-financial enterprises. It identifies existing challenges including regulatory arbitrage, inadequate information disclosure, weak corporate governance, and lagging cross-border risk prevention measures. The research proposes risk management strategies from four dimensions: regulatory system enhancement, corporate governance optimization, cross-border collaborative risk control, and market mechanism development. These findings provide theoretical references and practical support for standardizing cross-border capital operations of non-financial enterprises in free trade ports and preventing systemic financial risks.
Copyright © 2026 Liting Ma https://creativecommons.org/licenses/by-nc/4.0
The Application Status and Development Trends of Artificial Intelligence in the Digital Economy Field
With the rapid advancement of digital technology, the digital economy has emerged as a key driver of global economic growth. As a core technology, artificial intelligence (AI) is now deeply embedded in various facets of the digital economy, transforming production, operations, and consumption. This paper begins by outlining the concepts of AI and the digital economy and examining their intrinsic relationship. It then explores the current applications of AI in key sectors such as digital finance, intelligent manufacturing, digital services, digital agriculture, and data markets. The study further investigates future trends in AI within the digital economy, focusing on technological integration, industrial upgrading, and ecosystem optimization. Finally, it identifies existing challenges and proposes corresponding solutions, aiming to offer theoretical insights and practical guidance for advancing the deep integration of AI and the digital economy, thereby supporting its high-quality development.
Copyright © 2026 Yue Dang https://creativecommons.org/licenses/by-nc/4.0
Cultivation Logic, Practical Dilemmas and Differentiated Development Paths of New Quality Productive Forces in Underdeveloped Western China
Fostering new quality productive forces (NQPF) is critical for underdeveloped western China to break development bottlenecks in the new-era western development strategy. Based on Marxist productivity theory, this paper clarifies its three-dimensional cultivation logic. Using 2012–2022 panel data of 12 western provinces, this study measures NQPF levels and regional disparities by improved entropy weight-TOPSIS and Dagum Gini decomposition, and identifies practical dilemmas. Results show steady growth, prominent east-west gaps, three-echelon differentiation and five core dilemmas, providing references for western high-quality development.
Copyright © 2026 Rongzerong Luo, Xiaoping Liu https://creativecommons.org/licenses/by-nc/4.0
Algorithmic Control and Work Motivation in the Gig Economy: A Self-Determination Theory Approach among Chinese Food Delivery Platform Workers
The research objectives were 1) to examine the effect of algorithmic control on the intrinsic and extrinsic work motivations of Chinese food delivery platform workers, and 2) to explore the mediating role of the need for autonomy, competence, and relatedness in the relationship between algorithmic control and work motivation among Chinese food delivery platform workers. This study employed quantitative research methods, collecting data from a sample of 547 valid food delivery platform employees in China. Data analysis included descriptive statistics (frequency, percentage, mean, standard deviation) and inferential statistics (confirmatory factor analysis, correlation analysis, and structural equation modeling based on the Bootstrap method). The findings revealed that 1) algorithmic control had a significant negative direct impact on the intrinsic motivation of food delivery platform employees, but a significant positive direct impact on their extrinsic motivation, indicating an "intrinsic-extrinsic displacement" phenomenon, and 2) basic psychological needs played a complex mediating role: algorithmic control significantly inhibited intrinsic motivation by weakening the need for autonomy and relatedness, but simultaneously enhanced employees' sense of competence through clear task guidance and real-time feedback, thus supporting intrinsic motivation to some extent. Based on the findings of this study, to build a sustainable and human-centric gig economy ecosystem, the following three governance recommendations are proposed. First, reframe algorithmic design by integrating autonomy, competence, and relatedness into the core decision-making logic, transforming algorithms from "control tools" to "empowerment partners". Second, establish a hybrid governance system combining algorithms and human support through dedicated welfare officers and bidirectional negotiation mechanisms, addressing social isolation and psychological need deficits caused by algorithmic control. Third, implement a real-time monitoring and dynamic adjustment mechanism based on psychological needs, enabling platforms to shift from static monitoring to dynamic responsiveness and effectively preserve workers' intrinsic motivation.
Copyright © 2026 Xiuzhi Li, Jirapong Ruanggoon https://creativecommons.org/licenses/by-nc/4.0
Port Supply Chain Dilemma and Optimization Path of Fresh Agricultural Products in Hainan Free Trade Port
As China's core supply base for tropical fresh agricultural products and a gateway for opening-up, the Hainan Free Trade Port's port supply chain serves as a critical nexus connecting production and sales markets. Current challenges—including limited logistics channels, inadequate cold chain infrastructure, inefficient customs clearance processes, and ineffective coordination mechanisms—have constrained the brand value realization of "Hainan Fresh Products." Leveraging policy advantages of the free trade port and industry research findings, this study proposes targeted optimization strategies across five dimensions: logistics networks, cold chain systems, customs procedures, collaborative frameworks, and policy safeguards. The findings provide theoretical insights and practical support for enhancing supply chain resilience and operational efficiency.
Copyright © 2026 Yu Zhai https://creativecommons.org/licenses/by-nc/4.0
Research on Innovative Development Countermeasures of Manufacturing Enterprises under the Background of Digital Finance
In the era of deep integration of digital economy and technology and finance, digital finance, with its technological advantages such as big data, artificial intelligence and blockchain, effectively eases financing constraints of manufacturing enterprises, optimizes innovation resource allocation and improves production efficiency, becoming a key support for innovation-driven high-quality development and upgrading of manufacturing industry. Combined with CCID Manufacturing Innovation Index report and digital economy related research, this paper systematically sorts out the development status of digital finance enabling manufacturing innovation, deeply analyzes the core problems currently facing, and puts forward targeted countermeasures from the dimensions of technological innovation, talent support, financial services, ecological construction and risk prevention and control. This paper provides theoretical reference and practical guidance for the deep integration of digital finance and manufacturing innovation and the construction of manufacturing power.
Copyright © 2026 Yihao Xiang https://creativecommons.org/licenses/by-nc/4.0
Exploring the Impact of the Digital Economy on Multinational Enterprises
The digital economy is fundamentally reshaping the global operational logic of multinational enterprises (MNEs). This paper systematically explores the multidimensional impact of the digital economy on MNEs in terms of investment patterns, value chain division of labor, organizational paradigms, and supporting theories. Based on a review of existing research, this paper constructs a four-dimensional analytical framework of "technology driver — organizational evolution — spatial restructuring — theoretical renewal", and points out that future research should focus on the differential internationalization paths of digital enterprises from emerging markets, the profound implications of artificial intelligence technologies, and the evolution of digital trade governance systems, so as to provide references for the theoretical expansion of international business and the strategic practice of MNEs.
Copyright © 2026 Jixuan Lin https://creativecommons.org/licenses/by-nc/4.0