In the context of global carbon neutrality, the development of information technology has strengthened the accuracy and efficiency of accounting information disclosure, and carbon accounting information disclosure has become an important initiative for global enterprises in the development of the digital...

In the back ground of internationalization of RMB, this study focuses on the impact of various types of capital flows on real effective exchange rate in the Economic development process of China. Using three major kinds of capital flows Data of China in 1994–2015, through Cointegration Analysis and Granger...

Against the backdrop of comprehensively advancing the reform of mixed ownership, equity heterogeneity has been revisited and widely known. Heterogeneous equity is closely related to corporate innovation, and the emergence of agency problems makes the term of executives as an inevitable link between the...

Based on the national policy background of increasing tax incentives in recent years, this paper studies the relationship between executive characteristics and corporate tax avoidance with a sample of all A-share listed companies from 2015 to 2020, and examines the influence of the gender, education,...

The gradual increase in China’s economic strength has driven the economic development of the foreign trade industry. However, due to the impact of the new coronavirus in 2020, many countries and cities have suffered economic recession, companies have closed down, and flights have been suspended. Therefore,...

The excessive financialization of real enterprises has a negative impact on enterprise innovation, unbalanced economic development and financial stability. This paper studies the tradeoff logic between corporate financialization and earnings management from the perspective of external governance of institutional...

The International Federation of Robotics (IFR) released the statistics of global robots in 2020. According to the statistics, the cumulative installation of industrial robots in China has reached 783000, ranking first in Asia. As an intelligent product, industrial robots can replace labor to complete...

The revitalization and development of talents is the prerequisite for the revitalization of rural economy. The research on the entrepreneurial dilemma and support system of college students in the new era will help to solve the “talent bottleneck” faced by the Rural Revitalization Strategy. In this paper,...

Promoting flexible talent introduction is an important part of innovative talent governance, and an effective mechanism to promote the flow of talents and release the vitality of talents. As an airport industry relying on resources such as convenient transportation, advanced logistics and strong radiation...

As the price of CPA's audit service, audit fee has great influence on audit quality. Audit fees higher than normal value can easily lead to the purchase of audit opinions, while audit fees lower than normal value may make certified public accountants pay less attention to audit, which is also not...

In 2018, China officially implemented the Environmental Protection Tax Law of the People’s Republic of China. Compared with the collection of sewage charges, the level and rigor of environmental protection tax are further improved, which means that the environmental protection charge system is more perfect....

Under the background of “Carbon Neutrality”, changing the development model and adjusting the industrial structure has become the top priority, and the development of green finance plays an important supporting role. Based on the municipal panel data of Guizhou Province from 2007 to 2020, this paper...

This paper selects the data of A-share listed companies in Shanghai and Shenzhen stock markets from 2015 to 2019, combined with the actual situation of financing constraints faced by listed enterprises in China, and studies the correlation among financing constraints, R&D investment and corporate...

By collecting and sorting out the enterprises that officially launched debt to equity swap from 2016 to 2019, and using their company data, this paper empirically analyzes the relationship between debt to equity swap and financial performance. The study finds that debt to equity swap can significantly...

Objective To use the Delphi method to construct the environmental index system of TCM industry development, and to provide suggestions and countermeasures to better promote the development of TCM industry. Methods The index pool was initially formed through literature analysis, and 20 experts in the...

Based on the text data of BD policies of colleges and universities compiled by hand, this paper uses jieba tool to analyze the characteristics of science and technology achievement transformation policies of colleges and universities, to investigate the attention of colleges and universities to patent...

Urban agglomeration economy brings the advantage of scale economy in big cities and benefits from the low cost of small and medium-sized towns. It is helpful for coordinated development in different scales of cities. Transportation development is an essential means to promote the cluster economy, and...

With the advent of the knowledge age and the increasing competition environment of enterprises in the world, rapid judgment, decision-making ability, sensitive business sense of smell and market response speed are the important cornerstones for the survival and development of enterprises. Financial management...

This paper uses structural equation modeling for quantitative research. By integrating the key elements of the Theory of Reasoned Action, Diffusion of Innovation Theory, and Self-efficacy Theory, this paper constructs a model for the factors influencing the elderly’s behavioral intention of online travel...

In the context of the continuous advancement of the “Carbon Peak” and “Carbon Neutral” strategies, green is the main theme of development. To achieve high-quality and sustainable development of the industry, it is necessary to pay attention to the development performance of green laws. In order to measure...

This paper selects all A-share listed companies with QFII holdings in Shanghai and Shenzhen stock market from 2013 to 2018 as research objects to study the impact of QFII on the real earnings management of enterprises and to explore whether internal control plays a mediating effect in this process. The...

Facing the new situation of complex changes at home and abroad, innovation plays an important role in the process of enterprise development. Due to the rise of financial investment activities, enterprises are becoming more and more financialized, how does corporate financialization affect corporate innovation?...

Based on the background of information age, taking 2010–2019 A-share listed companies in Shanghai and Shenzhen stock exchanges as samples, this paper empirically tested the influence of vertical dyad differences in characteristics of the chairman-senior management team on the enterprise risk-taking level...

Oil is a strategic resource indispensable for the survival and development of a state, and plays an inestimable role in safeguarding international economic and social development. This paper mainly uses the computer technology in information technology, based on the construction of TVP-VAR model of the...

Individuals are subject to three types of big data discrimination: biased selection, false association, and malicious recommendation, and victims should be relieved through civil legal aid. This paper analyzes the text of network cases and constructs a regression model, and finds that there are two types...

Due to the poor differentiation effect of brand IP, the construction effect is poor. This paper proposes a business model analysis of brand IP construction under the digital economy. It can analyze the commercial significance of brand IP construction, clarify the existing problems, and establish the...

Fulfilling and disclosing social responsibilities has become part of a company’s day-to-day business activities. According to big data, the gender composition of corporate management personnel will make the degree and effect of corporate social responsibility disclosure. This paper uses relevant information...

In response to the call of “Internet + Taxation”, the construction of the Comprehensive VAT Invoice Service Platform has boosted the modernization and informatization of fiscal and taxation management, which played an important role in “the Replacement of Business Tax with Value Added Tax” (RBTVAT) Based...

Internet technology has helped transform China’s tourism industry from traditional tourism to smart tourism. High-quality development of tourist attractions is the main content of China’s smart tourism construction. Based on the concept and connotation of high-quality development of scenic spots, this...

Short-sightedism shows that managers are more inclined to the interests that can be satisfied at the moment. Under the influence of innate and acquired, managers will transmit this characteristic to consumers through promotion methods. Short-sighted features will be fully reflected in e-commerce texts....

In the whole supply chain management process, accurate control of supply chain demand is an important part. In order to study supply chain demand with predictability and credibility, an extreme learning machine model based on whale optimization algorithm is proposed. By analyzing the demand of a company...

To measure regional financial service trade and the collaborative relationship between the regional economic development, this paper make full use of synergetics, the entropy weight method and analytic hierarchy process to construct evaluation system, scientific selection of economic structure, economy,...

Repurchase contract is one of the important contract means to coordinate the supply chain whose market life cycle is relatively short and the selling price of goods will be affected by uncertain demand factors. Supply chain is composed of the circulation and exchange of capital flow, logistics and information...

Industrial prosperity is the key to the Rural Revitalization Strategy. It also requires all regions to expand industrial space, innovate industrial forms, promote industrial cross integration, accelerate the integration of rural primary, secondary and tertiary industries, and then explore the formation...

The Consumer Price Index (CPI) is an important indicator to measure the level of inflation in our country. It reflects the impact of commodity price changes on the daily lives of residents. It is an important basis for governments at all levels to carry out fiscal policies and the central bank to formulate...

Patent is one of the important ways to disclose scientific and technological innovation achievements. Compared with other types of scientific research achievements such as papers, patent achievements have more industrial value, and patent-related index information can better reflect the innovation ability...

With the rapid growth of 5G technology, Industrial Internet and other new generation of the information technology industry, greatly promote the development of high-tech services, thus accelerating the transformation and upgrading of the manufacturing industry. The paper uses panel data from 31 provinces...

This paper analyzes the matters that should be paid attention to during the reliability prediction of aerospace electronic products, the corresponding relationship among mission profile, mission reliability model, and reliability prediction parameters, and the requirements for data and modeling to more...

In recent decades, the organic combination of digital technology and finance has spawned digital finance's rapid development and transformation. Innovation, as the primary productivity, is deeply influenced by the development of digital finance in China. With the leapfrog development of digital...

This paper aims to use nonparametric frontier techniques to investigate the extent and causes of operating efficiency changes of listed companies in the digital industry in China. 54 listed companies from 2018 to 2020 are selected as samples, their total factor productivity is calculated by using the...

The The development of informatization is of great significance for promoting the agglomeration of producer services by promoting knowledge spillover, expanding the service radius and reducing agglomeration costs through convenient information transmission. The location quotient was constructed to measure...

In 2018, Shandong Province proposed to implement replacing the old growth drivers with new ones, and lay out the new generation of information technology, high-end equipment, new energy and new materials, modern Ocean, health care and other emerging industries. Technological innovation plays a leading...

This paper is a multidimensional data analysis on the scientific and technological innovation capabilities of Guangzhou based on the achievements of research institutions and enterprises. This paper analyzes by constructing an analysis model based on urban scientific research institutions and enterprises’...

This paper explores the sustainability factors affecting market governance innovation initiatives via the seven-day unconditional return offline shopping initiative introduced by the Suzhou Municipal Administration of Market Supervision, which is also combined with market governance innovation cases...

There is an important correlation between informatization and industrial structure change. Therefore, on the basis of existing research, the paper tries to prove the influence of informatization on the upgrading of industrial structure in Northeast China, in order to provide quantitative scientific basis...

This paper researches GEM-listed companies with performance commitments from 2013 to 2015, and establishes a multiple linear regression model, with Stata as the regression analysis tool, to study the impact of high-premium M&A goodwill on profitability and enterprise value. According to the results,...

Accounting analysis is the most complicated and error-prone place in the traditional accountingprocessing, the emergence and development of financial data accounting and analysis meet the needs of the development of social production. Before, the enterprise production scale is very small, the occurrence...

With the increasing utilization of computers, the system functions of computers are constantly optimized.In information management, the application of computer database technology makes information management more efficient and convenient. Computer database technology mainly includes parallel database,...

With the acceleration of urbanization, the number of construction projects is increasing year by year, and the competitive pressure is also increasing. In order to achieve long-term and reliable development, construction enterprises must adopt modern science and technology to optimize the project management...

In order to explore the impact of environmental regulation on corporate ESG performance and its impact mechanism, this paper selects the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2019, and constructs a multiple regression model for empirical analysis. The study found that...

The increase in uncertainty risks and complexity of the international environment have affected the normal order of the Asian economic environment and have a impact on the economic development of Asian countries. Under the general trend of information technology development, the role of information technology...

Real estate is one of the main industries in the development of the national economy, and the housing price problem that the people are concerned about is not only an economic problem, but also an important livelihood problem that affects social stability [3]. There are many influencing factors of commercial...

The trend of global warming is irresistible, and achieving carbon peaking and carbon neutrality as soon as possible is widely believed to be one of the main ways to solve climate warming. In the 14th Five-Year Plan announced by China, it is again emphasized that China will achieve carbon peak before...

Quality growth and eco-environmental protection have become the national development strategies, and the Yellow River Basin occupies an important position in China. Using the data from 2006 to 2017, this paper studies the relationship between economic growth and carbon emission, and proves the Environmental...

Technology is an important means to deal with climate change. In recent years, with the rapid development of information and communications technology (ICT), it has improved the solution of environmental problems in various regions. Based on the ICT Solow paradox, this paper analyzes 30 provinces and...

With the development of China’s rural economy, the needs of rural residents have become more complex. Nowadays, promoting the comprehensive information management of rural residents and building a service system has become the goal of developing rural information services. As the best means to improve...

Based on big data technology, combined with Web technology, the enterprise management accounting information system is built under Hadoop framework, in order to realize the value transformation of the function of enterprise management accounting, and become the core engine for enterprises to implement...

When establishing a unified basic pension insurance system for urban and rural residents, the State Council of China emphasized that it should be fair and sustainable. However, whether there is a phenomenon of despising the poor and currying favor with the rich in urban and rural residents’ basic pension...

There are many sparse items in the data of new retail industry, and the extracted association rules are redundant, which leads to the problems of low temporal and spatial efficiency and poor mining quality when applied to the data mining of new retail economy. In order to improve the quality of data...

This paper studies the relationship between manufacturing supply chain resources and capability and supply chain performance, explpres the fundamental mechanism for generation of manufacturing supply chain performance and builds a manufacturing supply chain performance model based on it. At the same...

The implementation of extended producer responsibility system is an inherent requirement for accelerating the construction of ecological civilization and green, circular and low-carbon development. In recent years, China has actively implemented extended producer responsibility system in many industries;...

In the context of a new round of electricity market reform, fixed asset pricing depreciation has become an important factor affecting transmission and distribution pricing, which directly affect the allowable income of power grid companies. In order to further understand the impact of depreciation policies,...

In this paper, combined with the construction of grid portraits, considering the differences between grids, and by sorting out the influencing factors of grid operation and maintenance costs, such as geographical location, operating environment, load density, economic level, safety and stability, a combined...

The annual contract decomposition and monthly contract rolling plan is one of the core businesses in the power grid dispatching department. The scientific and reasonable rolling decomposition of contract is not only an important guarantee for the economic operation of the power system, but also provides...

This paper analyzes the influence scope, emergency disposal, fault causes and risk characteristics of Jilin snow disaster, and discusses the means of emergency disposal. The paper summarizes the operation years and icing history of optical cables in Henan Province, excavates the causes of icing, analyzes...

Transportation is among the most promising, but also most challenging areas for carbon emission reduction, in which highway transportation is the major part of carbon emissions. This study aims to provide an in-depth understanding of the characteristics of carbon emissions from highway construction,...

Under the severe situation that the group promotes reform through cases, how audit supervision can play a more in-depth supervision role in the field of tool management, prevent micro corruption and find possible micro corruption clues in daily management is another important research content of audit...

China has moved into a new era of economic and social development, and the key to leading the new normal of economic development is high-quality development. Based on the new development concept, the economic high-quality development index system is established. 2014–2019 China's inter-provincial...

Based on the questionnaire survey data of 260 farmer cooperatives in Sichuan Province, this paper adopts the least square estimation method (OLS) to study the impact of product quality certification on the business performance of cooperatives, and uses the STATA software to conduct propensity score matching...

Based on Cobb Douglas production function, this paper uses Solow residual method and SPSS software to calculate the economic growth index of Zhejiang Province from 2003 to 2019. The results show that from 2003 to 2019, the average contribution rate of labor input to economic growth of Zhejiang Province...

In the development of Chinese medicine, Chinese medicinal materials are very important technical carriers, and their quality directly affects the therapeutic effects of Chinese medicine. Especially in the context of the fierce collision between Chinese medicine and Western medicine, how to improve the...

The design Problem of the cost compensation mechanism for the independent research and development of the military products based on the technology insurance, in fact, is to explore how to introduce the science and technology insurance into the cost compensation activities of the independent research...