Business Administration and Management

Research on the cultivation mechanism of college students’ employment competency from the “heart”

Tian Xinai — 2025-07-18

The development of new-quality productive forces relies on skilled talents nurtured by universities. However, “delayed employment” and the “lying flat” mentality among students highlight deficiencies in career planning and implicit competencies. Research indicates that psychological factors constitute one of the key constraints hindering students from forming effective career planning. Although mental health concepts have gradually entered the domain of career education, the role of psychological education remains underutilized. Our team maintains that psychological factors play a crucial role, as human behavior is fundamentally governed by psychological consciousness. Educating from the “heart” is an effective way to solve the lack of implicit competency from the source and guide college students to do a good job in career planning. Building on this perspective, this paper examines the intersection points between psychological education and career education, exploring pathways and mechanisms to cultivate and improve students’ employment competence. Through more comprehensive career education, we aim to guide students in scientific career planning, enhance employment capabilities, promote innovative reforms in university career education, ultimately improving employment rates and quality. This effort seeks to cultivate high-quality innovative talents that will drive the emergence of new quality productive forces.

Create a road map to sustainable construction with facility and asset management

Siyuan Xie — 2025-07-18

This paper develops an SFM roadmap using the UNDP results-based framework to guide construction firms toward long-term ESG alignment. By mapping strategic planning, impact, outcome, and output stages, it illustrates how SFM adds value through energy transition, intelligent maintenance, stakeholder collaboration, and employee well-being. The paper contrasts SFM with traditional FM, demonstrating its long-term economic and environmental benefits despite implementation challenges. It concludes that SFM is essential for sustainable transformation and competitiveness in the construction industry.

A Study on teachers’ observation skills in kindergarten outdoor independent play

Yuan Ma — 2025-07-18

The outdoor independent play of young children cannot be separated from teachers’ observation, which plays an important role in understanding the development of young children and guaranteeing the quality of outdoor independent play. In this study, kindergarten teachers in a school in Changsha City were selected as the main research subjects, and the survey method was used to understand the current status of teachers’ observation ability in outdoor independent play. The results found that the purpose of teachers’ observation lacked relevance, their records were easily subjective, their analyses were superficial, and their evaluation methods and tools were relatively single. Based on this situation, this study proposes suggestions from both teachers and kindergartens to improve kindergarten teachers’ observation ability in outdoor independent play.

Analysis of the development of driverless technology--Taking Apollo go as an example

Wei Zheng — 2025-07-18

In the contemporary era of rapid technological advancements, driverless technology has emerged as a pivotal force reshaping the automotive and transportation landscapes, captivating global attention.This paper zeroes in on Apollo Go, a prominent player in this domain, to conduct an in-depth exploration.By meticulously dissecting its current developmental status, we aim to unearth the hurdles it confronts and the corresponding countermeasures devised.Over the past decades, relentless efforts have been poured into driverless technology research, gradually transitioning it from theoretical constructs and laboratory experiments to real-world applications that permeate daily travel.China, leveraging its policy support, substantial technological reservoir, vast market potential, and sophisticated infrastructure, has wholeheartedly engaged in the R&D and promotion of this technology.A multitude of cities across the nation have been actively involved in constructing intelligent connected vehicle testing zones.As of March 2025, an impressive tally of 17 national-level such zones has been established, with open test roads stretching over 32, 000 kilometers, thereby laying a solid foundation of rich scenarios and copious data for driverless technology trials.Amidst this backdrop, Apollo Go has distinguished itself, playing a significant role in propelling the commercialization of the technology and injecting a fresh stream of vitality into the industry.It has become a benchmark for others to learn from and emulate, making it a prime focus for in-depth study in the quest to understand the nuances and future trajectories of driverless technology. The comprehensive analysis not only furnishes invaluable insights for the evolution of the driverless technology sector but also serves as a catalyst for China’s driverless technology industry to stride forward sustainably and healthily.

Empowering production and operation process optimization through digital technologies

Liyang Zhang — 2025-07-18

In the context of the rapid development of biotechnology, digital technologies are becoming the core driving force for transforming the production and operational processes of the biotech industry. Based on a biological professional background and production management practices, this paper systematically explores the application paths of digital technologies in the transformation of production processes, optimization of operational processes, and innovative development within the biotech industry. Combining experience in technology transfer from research and development (R&D) to production, it analyzes the significant value of digital collaboration in enhancing production efficiency, reducing operational costs, and promoting sustainable development. This provides a reference framework with both theoretical depth and practical guidance for professionals in the biotech industry regarding career development in the field of business administration.

Strategies of Chinese family English enlightenment education for preschoolers under the theory of second language acquisition

Yuting Guan — 2025-07-18

The study emphasizes the importance of parental involvement, highlighting the need for rich listening input and meaningful oral interaction during the critical period of language acquisition (ages 3-6). Practical strategies include using nursery rhymes, picture books, and simple conversations to provide comprehensible input. Parents are encouraged to create a pressure-free environment, respect their children’s silent period, and optimize input through contextual anchoring and non-verbal participation. Emotional support is crucial to maintaining children’s confidence and interest in learning English, with parents balancing accuracy and fluency through gentle correction and positive reinforcement. By leveraging these strategies, Chinese families can foster a natural and enjoyable process of English acquisition for their children. Early English enlightenment education not only enhances linguistic competence but also cultivates a lifelong love for learning, empowering children with the skills needed for effective cross-cultural communication in a globalized world.

Influencing factors of urban shrinkage in Shanxi province

Kaixi He — 2025-07-18

As an aspect of urbanization, urban shrinkage has a significant impact on the development of cities. This paper analyzes the urban shrinkage status of each county in Shanxi Province based on the permanent population data of 2010, 2015, and 2020, using geographic detectors and other methods. The results show that: (1)The shrinking cities in Shanxi Province from 2010 to 2020 are mainly concentrated in the counties under city jurisdiction, and the shrinkage situation has not shown significant improvement.(2)The geographic detector analysis revealed that changes in the GDP growth rate, administrative level, and the straight-line distance to the nearest major city were the main factors contributing to urban shrinkage in Shanxi Province during the two periods. From 2015 to 2020, the change rate in the number of ordinary primary and secondary school students was also a significant influencing factor.

The impact of fiscal revenue on local government competition

Chaoye Ruan — 2025-07-18

Based on panel data from 286 prefecture-level cities from 2013 to 2022, this study empirically analyzes the effect of fiscal revenue on the enhancement of local government competitiveness using a two-way fixedeffects model.The findings indicate that fiscal revenue can significantly enhance government competitiveness. The mechanism analysis shows that fiscal revenue effectively boosts government competitiveness by stimulating regional innovation capabilities and optimizing the business environment.Accordingly, the study proposes two suggestions: to adopt multiple measures to increase fiscal revenue and to implement targeted policies to enhance government competitiveness, in order to promote the improvement of government competitiveness through increased fiscal revenue.

Impact mechanisms of digital economy development on educational equity: An empirical study

Yaxin Liu — 2025-07-18

As a pivotal national strategy, educational equity bridges social fairness, economic growth, and common prosperity.Amid rapid digitalization, the digital economy emerges as a dual force—both advancing societal progress and creating opportunities with challenges for educational equity.Using panel data from 30 Chinese provinces, this study employs a theoretical framework integrating educational equity and human capital theories to empirically assess the digital economy’s heterogeneous impacts.A dynamic fixed-effects model reveals regional disparities, while mechanism analyses demonstrate transmission channels via marketization and income redistribution.Findings inform evidence-based policies for synergistic development of digitalization and educational equity

The impact of government attention to education on educational equity

Shanshan Kong — 2025-07-18

Educational equity serves as a crucial foundation for social equity, and government attention, as a key policy orientation, exerts a significant influence on educational equity.This study constructs an econometric model incorporating factors such as government attention, administrative efficiency, and urbanization level, based on panel data from 31 provinces in China from 2015 to 2022, to analyze their impact on educational equity. Based on the research findings, this paper proposes countermeasures and suggestions, such as strengthening the government‘s emphasis on educational equity, enhancing administrative efficiency, optimizing the allocation of educational resources during urbanization, and increasing support for central regions and areas with weak infrastructure.These recommendations aim to provide empirical evidence and policy references for the development of educational equity in China.

Cross-border electronic commerce and its impact on traditional trade patterns

Yuwen Wang — 2025-07-18

Cross-border e-commerce is reshaping international trade by enhancing efficiency and transparency through technologies such as big data, recommendation algorithms, and blockchain. This paper analyzes its business models and technical foundations, and uses data to show its impact on trade processes, costs, supply chains, and intermediary services. It concludes with strategic recommendations to support its high-quality development amid evolving policies and technologies.

Analysis of factors influencing corporate currency risk

Wen Kong — 2025-07-18

This paper conducts an in-depth analysis of the factors influencing corporate currency risk. In the context of increasingly frequent international economic and trade activities, currency risk has become a significant challenge for enterprises.By exploring macro-economic factors such as interest rate differentials, inflation rates, and economic growth, as well as enterprise-specific factors including business scope, financial structure, and risk management capabilities, this paper aims to comprehensively understand the influencing mechanism of currency risk.Additionally, it analyzes the impact of global political situations, trade policies, and regulatory environments on corporate currency risk.Through theoretical analysis and case studies, the paper provides a basis for enterprises to formulate effective currency risk management strategies, helping them reduce potential losses caused by currency fluctuations and enhance their competitiveness in the international market.

The student management of colleges and universities in the new media era

Qiling Liu — 2025-07-18

Currently, new media has deeply permeated all aspects of social life, and colleges and universities are no exception. It is evident that student management in colleges and universities is facing new opportunities and challenges. The promulgation of a series of policies and guidelines, has also pointed out specific directions for student management in the era of new media in colleges and universities. Colleges and universities should deeply recognize the impact of new media on student management, seize the opportunities brought by new media, optimize and innovate student management mechanisms, and provide better student management models to serve the growth and development of students. Based on this, this paper discusses the related issues of student management in colleges and universities in the era of new media, analyzes the significance of new media for student management, clarifies the current deficiencies and shortcomings in student management, and summarizes effective practices in student management work, promoting the smooth integration of advanced technologies such as new media with student management work.

Research on the talent cultivation model of accounting majors in application-oriented universities driven by industry-education integration in the digital intelligence era

Jingwei Ning — 2025-07-18

In the digital intelligence era, traditional accounting majors are undergoing profound transformations. As important bases for cultivating accounting professionals, application-oriented universities are both presented with new development opportunities and face numerous challenges. This paper focuses on the current status analysis, problem identification, and innovative path exploration of the talent cultivation model for accounting majors in application-oriented universities under the background of the digital intelligence era.It delves into the new requirements for accounting professionals in the digital intelligence era, points out the existing problems in the cultivation of accounting talents in application-oriented universities, such as outdated training objectives, an imperfect curriculum system, insufficient industry-education integration, and weak faculty strength. Furthermore, it proposes innovative paths for talent cultivation from multiple dimensions, including clarifying training objectives, optimizing training content, innovating training methods, and strengthening faculty construction. This paper aims to provide new ideas and methods for the cultivation of accounting professionals in applicationoriented universities, thereby promoting the sustainable development of accounting education.

The impact of publishing houses and subjects on the citation quantity and frequency of books

Qianhe Gao — 2025-07-18

This study probes the impact of publishers and subjects on book citation metrics. Despite prior research on citation influence, the effects of publishing houses and subjects on citation counts were underexposed. The research tasks involved analyzing data from CNKI’s “Most Academic Influential Publishing House (2014 - 2023)” on 587 publishers, 17 disciplines, and numerous books. Use the R language for overall data analysis and apply the ANOVA model to test the correlation of these data, ultimately drawing conclusions through the tests. For cited book numbers, ANOVA shows both publishing house type (non-university presses higher) and subject (natural sciences and tech more) matter. For citation frequency per book, subject is key (philosophy and social sciences higher), not publishing house type. Discussion reveals these findings align with some literature, enriching academic evaluation theory. However, data reliance on CNKI limits generalization, and insufficient factor interaction analysis may miss nuances. Future research should expand factors and globally validate findings.

Human resource management decision-Making in vocational colleges enabled by big data: Insights from data mining and analysis

Yufei Tian — 2025-07-18

Human resources constitute a core competitive asset for vocational colleges.To attract and retain high-caliber personnel and ensure the sustainable development of these institutions, it is crucial to align human resource management (HRM) decisions with their specific contexts.The rapid development and widespread adoption of big data technology have facilitated notable advancements in HRM decision-making.By leveraging data mining and analysis, vocational colleges can effectively evaluate their human resource status and workforce needs, enabling more evidence-based and strategic HRM decisions that foster employee motivation, enhance job satisfaction, reduce staff turnover, and ultimately strengthen organizational competitiveness.However, many HRM departments within vocational colleges exhibit insufficient awareness and practical skills in applying big data, leading to inadequate and inaccurate analyses that compromise the validity of decision-making.This paper investigates HRM decision-making in vocational colleges through the lens of big data mining and analysis, with the aim of improving decision quality and promoting the sustainable development of these institutions.

Exploring data asset value assessment of commercial banks in the context of digital transformation

Changming Wu — 2025-07-18

Under the background of digital transformation, data asset valuation of commercial banks has become a core topic in the financial field.Based on the theory of new factors of production, data as the fifth major factor of production, the banking industry is accelerating business data transformation and value deepening through data precipitation and digital technology integration.In this paper, we systematically sort out the classification characteristics of data assets, use comparative analysis to assess the applicable boundaries of the market method, cost method and income method, and build an optimized income method model in combination with industry practice, so as to put forward a path to improve the management capability of data assets, which will help digital transformation and competitiveness enhancement.

Analysis of the impact pathways of public data openness on corporate financial transparency

Jun Wang — 2025-07-18

Against the backdrop of digital economy growth and data element market reform, how public data openness enhances corporate financial transparency is a critical research topic with theoretical and practical significance. This paper integrates information asymmetry, resource-based, and agency theories to build a framework explaining how public data openness impacts corporate financial transparency. Through international model comparisons and Chinese case studies, it reveals mechanisms and effectiveness disparities. The findings are as follows:(1)Public data openness improves corporate financial transparency via institutional pressure (“data verification - exposure - punishment”) and resource empowerment (“complementarity - iteration - reconstruction”), but policy tool suitability and industry heterogeneity persist.(2)Government-led models strengthen external regulation with broad data; market-driven models motivate with high-value data; hybrid models optimize within secure frameworks.(3)Data openness effectiveness is constrained by standardization, governance, and revenue distribution, requiring solutions like tiered access, dynamic incentives, and trustworthy technology to address "information opacity" and "data abuse."This paper puts forward the optimization path of “institutional innovation-scenario-driven-ecological synergy”, which provides theoretical support and policy enlightenment for improving the governance rules of data elements and building China’s plan for enterprise transparency construction.

Data elements empowerment and agricultural energy consumption: A quasi-natural experiments of national big data comprehensive pilot zone

Ruimin Qin — 2025-07-18

As the core production factor in the digital economy era, data element is a powerful hand to promote the green development of agriculture. This paper regards the eight national big data comprehensive pilot zones (NBDCPZs) as a quasi-natural experiment, and investigate the effect of policies on agricultural energy consumption (AE) in NBDCPZs by using a differences-in-differences model. The results show that the policy of NBDCPZs has a significant effect on reducing AE, and this result passes the parallel trend test and a series of robustness tests. The moderating effect shows that the impact of the policy on AE in NBDCPZs is affected by the nonlinear moderation effect of optimum scale management, and the adjustment effect shows an inverted U-shaped characteristic. The heterogeneity analysis shows that the policy effect of NBDCPZs on AE is more significant in the central and western regions, the northwest of Hu Huanyong line with low population density. Accordingly, this paper provides evidence for reducing AE in NBDCPZs and offers policy recommendations for promoting high-quality development of agriculture.

Strategic interactions between sales formats and network effects in supply chains: The role of product quality

Weihua Bai — 2025-07-18

Our study uses a game-theoretic model to explore a distribution setting where a manufacturer uses wholesale and agency pricing. It focuses on the relationship between network effects and pricing decisions. Results show manufacturers often profit more with agency pricing, while platforms do better with wholesale pricing, especially with low agency costs. Both can benefit under agency pricing in certain ranges. Network effects always benefit supply chain members. Our findings may interest supply chain stakeholders.

The UK experience in supporting digital bonds development with regulatory sandboxes

Pan Zhou — 2025-07-18

The UK has a well-developed bond market and a leading fintech industry, but it started relatively late in the field of digital bonds. To support the development of digital bonds in the UK, the country established a Digital Securities Sandbox(DSS). The DSS is characterized by its financial market infrastructure-ledding approach and emphasis on substantial regulatory exemptions. Under the DSS, the UK has vigorously promoted the pilot issuance of digital gilts, effectively enhancing the global status of UK digital bonds. Drawing on the UK’s experience, it is advisable to set up a regulatory pilot for digital securities, led by FMI, to support the development of digital bonds in China in terms of legal frameworks, regulatory policies, technical standards, and industry rules, thereby consolidating the leading position in this field.

Supply chain finance model and credit risk analysis of E-commerce platform ——Taking JingDong as an example

Yutong Jiang — 2025-07-18

In recent years, digital economy and real economy have been deeply integrated, e-commerce platform has been transformed into an ecological hub of supply chain resource integration, and supply chain finance has highlighted its value in solving the financing problems of small and medium-sized enterprises. As a leading e-commerce and technology enterprise in China, Jingdong has built a full-chain financial service system by virtue of its data and technological advantages, becoming a model of industry innovation. However, in the case of rapid business expansion and complex supply chain, the dynamic and concealment of credit risk put forward higher requirements for the risk control ability of platforms. This paper takes Jingdong supply chain Finance as the research object, uses the method of case analysis and quantitative modeling to systematically deconstruct its business model and risk management mechanism, aiming to provide replicable experience and risk prevention enlightenment for the industry, and help improve the financial infrastructure in the era of digital economy.

Research on the impact of digital transformation level on the new quality productivity of Chinese listed companies

Hang Zhao — 2025-07-18

Based on data from listed companies in China, this paper empirically tests the impact of digital transformation on corporate new productivity and its mechanism. The research results show that: First, digital transformation significantly promotes the improvement of new productivity of enterprises. This conclusion is true in both state-owned and non-state-owned enterprises, and the marginal effect of state-owned enterprises is higher, indicating that their resource integration and policy support advantages can amplify digital transformation effect. Second, the nature of property rights has a significant regulatory effect. The digital return rate of state-owned enterprises is 11.2% higher than that of non-state-owned enterprises. However, non-state-owned enterprises face stronger financial constraints, highlighting their need to balance investment in digital transformation with financial health. Third, the heterogeneity analysis found that the incentive effect of management shareholding on the new productivity of state-owned enterprises (0.349) is much higher than that of non-state-owned enterprises (0.040), and the positive impact of enterprise size is universal. This study provides new empirical evidence for understanding the impact of digital transformation on corporate new productivity, and reveals the key role of the nature of property rights in this process.

The role of intellectual property in unmanned vehicle technology commercialization: Evidence from DiDi’s autonomous driving subsidiary

Zhengyu Guo — 2025-07-18

This paper delves into the pivotal role of intellectual property (IP) in the commercialization of unmanned vehicle technology, taking DiDi’s autonomous driving subsidiary as a prime example. It comprehensively analyzes how various forms of IP rights, such as patents, trademarks, and trade secrets, impact technological innovation, market competition, and business expansion within the unmanned vehicle industry. Through an in - depth case study of DiDi’s IP - related strategies, practices, and their real - world implications, this study aims to provide valuable insights and guidance for enterprises involved in the development and commercialization of unmanned vehicle technology.

An investigation into the acceptance of digital transformation of teaching materials among college students in Guangxi region: A case study of universities in Guilin city

Yongjun Cai — 2025-07-18

This study examines the trend of digital transformation in university teaching materials and investigates the acceptance of digital teaching materials among students in Guilin universities through questionnaires and semi-structured interviews. The findings reveal that the majority of students with experience using digital teaching materials exhibit a positive attitude toward them, demonstrating a high level of acceptance, particularly in terms of improving learning efficiency and facilitating interactive communication. However, challenges persist in practical use, including poor technical adaptability and a lack of prominent personalization in the design of teaching material content. Finally, based on the survey results, corresponding suggestions for transformation pathways are proposed.

The impact of sino-US trade frictions on the upgrading of China’s manufacturing industry chain and countermeasures

Bingfeng Hou — 2025-07-18

The Sino-US trade frictions have brought both challenges and opportunities for the upgrading of China’s manufacturing industry chain. This paper analyzes the negative impacts such as supply chain disruption and market access limitations, as well as positive effects like incentivizing domestic innovation and market diversification. It proposes countermeasures including technological innovation, policy support, market expansion, talent development, and international cooperation to promote the upgrading of China’s manufacturing industry chain in the new context.

Study on the multidimensional influence of sustainable digital marketing strategy on long-term value growth of enterprises

Jingxuan Tang — 2025-07-18

Objective: To explore the multidimensional influence of sustainable digital marketing strategy on long-term value growth of enterprises, taking customers' life cycle value, brand value and long-term enterprise value growth as the research objects.Methods: With mathematical model of customer life cycle value, brand value and long-term enterprise value growth, etc.combined with the simulation experiment, different digital marketing strategies were simulated and analyzed, and the effectiveness of the strategies were evaluated by experimental data comparison.Results: The experimental results showed that the optimized digital marketing strategy (Strategy B) could increase annual customer revenue, brand market share and customer satisfaction.At the same time, it could also improve corporate revenue, profit margin, market share and other indicators.Through the implementation of optimized strategy, long-term corporate value growth became evident.The research results showed that after the optimization, customers' life cycle value could increase from $4, 263 to $6, 491, brand value could rise from $3.2 million to $5.2 million, and long-term corporate value could grow from $1.054 billion to $1.504 billion.Conclusion: Sustainable digital marketing strategy could influence long-term enterprise value growth.

Study on management strategies for improving travel agency service quality

Ying Zhang — 2025-07-18

With the vigorous development of the tourism industry, travel agencies, as organizers and providers of tourism activities, have a direct impact on tourists’travel experiences and the sustainable development of the industry through the quality of their services.This paper discusses the main issues currently facing travel agency service quality, including severe product homogenization, uneven quality of tour guide services, and lack of after-sales service.Based on these issues, management strategies are proposed from multiple dimensions such as product innovation management, tour guide team construction, customer relationship management, and internal quality management, aiming to help travel agencies improve service quality, enhance market competitiveness, and promote the healthy development of the tourism industry.

Total return swap and the archegos collapse: Lessons from a spectacular failure

Yunzhi Lin — 2025-07-18

This study investigates the reason for the failure of Bill Hwang. We analyzed the application of total return swap(TRS) in this event and its two advantages: good concealment and ability for high leverage. We concluded that the failure of Bill Hwang is due to over-leveraged position by using TRS. This article also gives some advice on the regulatory of TRS.

Research on the transformation path of modern logistics management talent cultivation under the background of free trade port

Tingni Li — 2025-07-18

Amid the accelerated development of global free trade ports, the cultivation of modern logistics management talents faces dual challenges of digital transformation and international supply chain restructuring. This paper analyzes the driving effects of free trade port policies on logistics industry upgrading, revealing core issues in current talent cultivation including outdated curriculum systems, insufficient industry-education integration, lack of international platforms, and weak digital competencies among faculty. Proposing transformation paths through government-industry-university-research-application collaboration mechanisms, it designs dual-core curriculum modules, virtual simulation platforms, and international qualification certification systems. Emphasizing the integration of policy guidance, technological innovation, and educational reform, the study aims to cultivate compound logistics talents with cross-border operational capabilities and digital literacy. The research provides theoretical frameworks and practical references for logistics education reform under free trade port strategies, supporting regional economic development.

Research on the path of comprehensive improvement of talent cultivation quality in private universities

Manshan Luo — 2025-07-18

Private colleges and universities are an important force in China’s higher education system, but they still face outstanding problems such as ambiguous positioning, resource constraints, weak teachers and imperfect evaluation mechanisms in talent cultivation. Aiming at the problems of lagging industrial demand in professional settings, insufficient depth of school-enterprise cooperation and lagging feedback in teaching, this study puts forward a systematic improvement path: building an ecological system of industry-education integration, innovating the “four-step progression” practice model, promoting digital transformation and faculty reengineering, and guaranteeing the implementation of the system through the mechanisms of governance reform, resource sharing and developmental evaluation. Implementation is guaranteed through mechanisms such as governance reform, resource sharing and developmental evaluation. Practice shows that by accurately matching industrial demand, optimizing resource allocation and strengthening the closed loop of quality, private colleges and universities can effectively improve the employment quality and social adaptability of graduates, and provide high-quality applied talents to support regional development. The study provides operable solutions for private colleges and universities to crack development bottlenecks and realize connotative transformation.

A reform study on the integration of fiscal accounting and big data courses under the interdisciplinary education model

Chengyin Gao — 2025-07-18

Under the interdisciplinary education model, the integration of fiscal accounting and big data courses is crucial for cultivating interdisciplinary talents. Current challenges include fragmented content, insufficient faculty expertise, mismatched teaching resources, and outdated evaluation methods. This study analyzes integration practices and proposes solutions such as modular curriculum systems, collaborative faculty training, scenario-based case libraries, and process-oriented assessments. These reforms aim to enhance interdisciplinary convergence and pedagogical innovation, offering theoretical and practical insights for cultivating digital talents in public finance.

Research status and hot spots of commercial banks under the background of digital inclusive finance development —— Visualization analysis based on CiteSpace

Xingfu Ni — 2025-07-18

Digital inclusive finance, a blend of traditional finance and emerging tech, eases SMEs’ financing woes. Commercial banks are using AI and other new tech to drive inclusive finance. This paper analyzes 458 CNKI articles on “digital inclusive finance * commercial banks” from 2016 - 2024 with CiteSpace. The study reveals new tech has spurred commercial banks’ digital transformation, allowing traditional banks to better serve low - income groups and micro - enterprises.