Article Processing Charges (APCs)
US＄800
Probe - Accounting, Auditing and Taxation
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2661-393X (Online) Journal Abbreviation:
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2661-393X（Oline） The article processing charges is $800 per article. |
ISSN: Table of Contents
Open AccessArticles
by Xixi Wei, Yilin Zhang, Yutao Li
2024,6(3);
91 Views
Abstract
Civic politics in the curriculum is an important measure for colleges and universities to
comprehensively implement the fundamental task of cultivating morality and respecting people’s moral
character. The thesis firstly discusses the necessity of integrating the elements of civic politics into the course
of Taxation Law, and then reconstructs the four aspects of the course objectives, course content, teaching and
course evaluation, and finally puts forward the guarantee for the successful implementation of the teaching
reform to explore the innovative integration practice of professional teaching and civic education. Finally, it
puts forward the guarantee for the successful implementation of the teaching reform, explores the practice of
innovative integration of professional teaching and Civic and Political education, and helps to improve the
teaching of the course and realize the goal of human education.
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Open AccessArticles
by Mengfan Xu, Di Wang
2024,6(3);
125 Views
Abstract
This paper explores the differences between economic costs and accounting costs, as well as their
impact on business decision-making. Among them, economic costs cover both explicit and implicit costs,
emphasizing opportunity costs and optimal allocation of resources, and accounting principles focus on all
potential benefits and losses; Accounting costs focus on actual expenses incurred, emphasizing authenticity
and comparability, and are classified into direct costs, indirect costs, etc. There are significant differences
between the two in terms of cost recognition and measurement, as well as their impact on business decisionmaking. Economic costs can provide a macro perspective on decision-making, while accounting costs are more
commonly used for short-term financial management. Understanding the differences between these two costs is
beneficial for businesses to optimize decision-making and improve resource allocation efficiency.
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Open AccessArticles
by Xusheng Yang
2024,6(3);
111 Views
Abstract
The new economic development model of green economy aims at taking into account economic
growth and environmental protection, which points out an important direction for the sustainable development
of enterprises. Enterprises promote the development of green economy with green technology innovation, green
supply chain management, and social responsibility. Through the analysis of the definition and characteristics
of green economy, this paper discusses the key role of green technology innovation, green supply chain
management and corporate social responsibility in the implementation of corporate sustainable development
strategy, and proposes specific implementation methods, mainly including formulating green development
strategic planning, optimizing resource utilization, energy conservation and emission reduction, improving
employees’ awareness of environmental protection and strengthening stakeholder communication.
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Open AccessArticles
by Yu Song, Jiangyang Xu
2024,6(3);
51 Views
Abstract
In this paper, the special case UV decomposition of SVD decomposition, a common algorithm of
big data analysis technology, is used in the personalized recommendation of credit bank system. This method
can use statistical data association to find data relationship and obtain useful information to make accurate
recommendation.
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Open AccessArticles
by Haiqin Zhang
2024,6(3);
111 Views
Abstract
From the perspective of behavioral finance, China’s A-share listed companies in Shenzhen and
Shanghai from 2010 to 2022 are taken as the research objects in this paper, and the influence of different
sources, degrees and types of board overconfidence on the risk of stock price crash is empirically test. Results
show that different sources, degrees and types of board overconfidence have disparate impact on stock price
crash risk. In other words, as long as the board of directors has the psychological deviation, and when the
degree of overconfidence from any one source is very strong, its overconfidence will significantly increase
the occurrence of stock price crash risk; while when the degree of overconfidence from both sources are
weak, it will not exacerbate, but inhibit the risk of a stock price crash. Further research finds that the corporate
supervision mechanism has an inhibitory effect on the stock price crash risk caused by different types of
overconfidence, but most of them are not significant, indicating that the governance effect of the corporate
supervision mechanism is limited. The research of this paper can provide a reference for China to establish a
perfect capital market provision system and regulatory reform.
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Open AccessArticles
by Lingming Hong
2024,6(3);
63 Views
Abstract
This paper explores innovative strategies in corporate economic management under new
circumstances, focusing on the impact of globalization, technological revolutions, and policy changes. Through
an analysis of digital transformation, including the application of big data, AI-driven management models,
and innovative strategies such as flexible employment and flat management, specific measures are proposed
for optimizing organizational structures and improving economic management efficiency. By discussing the
establishment of risk warning mechanisms, the promotion of sustainable development principles, and the
implementation of green economic management models, this paper examines how businesses can balance
economic and environmental benefits while reducing risks. It provides theoretical support and practical
guidance for companies to maintain competitiveness and achieve sustainable development in a complex and
dynamic market environment.
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