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 Haishui Yan, Yajun Wang
2024,6(4);
2 Views
Abstract
In the context of the rapid development of the national digital economy and platform economy, the risk
of platform companies abusing data and algorithms to monopolize markets has become increasingly prominent.
Traditional antitrust compliance models face challenges such as information asymmetry, difficulty in evidence
collection, and delayed post-event supervision, which make it difficult to address the covert and dynamic nature
of platform monopolistic behaviors. Blockchain technology, with its features of decentralization, immutability,
traceability, and smart contracts, provides new pathways for building a trusted data traceability system and a
multi-party trusted governance ecosystem. This paper, starting from the national antitrust policy and regulatory
needs, explores the practical paths for blockchain-enabled antitrust compliance, such as data on-chain, smart
contract regulation, privacy protection, and industry standard-setting. Through case studies and application
scenarios, the paper demonstrates the technological feasibility and regulatory value. Additionally, the paper
proposes countermeasures to address implementation challenges related to technical costs, legal validity, privacy
protection, and industry coordination. The research suggests that blockchain technology is expected to play a
foundational supporting role in future antitrust compliance, contributing to the establishment of an efficient,
transparent, and sustainable fair competition order.
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Open AccessArticles
by Yajun Wang, Haishui Yan
2024,6(4);
1 Views
Abstract
In the context of the rapid development of the national digital economy, the rise of the platform
economy, accompanied by potential monopoly risks, poses a severe challenge to the traditional antitrust
compliance system. This paper begins with an analysis of national antitrust policies and regulatory trends,
explaining the limitations of traditional compliance models in addressing issues in the platform economy era. By
exploring the role of digital technologies such as big data, artificial intelligence, cloud computing, and privacy
computing in driving compliance transformation, the paper points out that digital empowerment can facilitate the
transition from static post-event regulation to dynamic, real-time early warning systems and intelligent auditing.
Based on typical platform enterprise case studies and the experiences of small and medium-sized enterprises
using SaaS compliance tools, this paper summarizes feasible models and optimization strategies for digital
compliance. It also addresses implementation challenges such as technical barriers, data privacy protection, talent
development, and policy standard improvement, proposing strategies for multi-dimensional collaboration and
industrial ecosystem building. The study concludes that the construction of a digital compliance system helps
improve the precision and efficiency of national antitrust regulation and internal corporate compliance, laying a
solid foundation for the fair, transparent, and sustainable development of the platform economy.
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Open AccessArticles
by Xiao Liu
2024,6(4);
3 Views
Abstract
Environmental conservation is in contradiction with economic development for ages in our country.
The auditing work which part related to environment, however, did not match with the speed of economic
development. Wind power as a kind of clean renewable energy, developing rapidly in recent years. Wind power
generation as one of the crucial measures for environmental protection, its performance appraisal is differ from
the general construction project. Hereby, we take the wind power electricity generation project as the starting
point in this paper, from the related concept and the existing problems of environmental performance audit two
angles, we lucubrate the environmental performance audit in our country at present state; from the economic
analysis, financial assessment, environmental performance from three aspects, in order to analyze the existing
shortage.
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Open AccessArticles
by Li Na, Yulun Dong, Xixi Wei
2024,6(4);
2 Views
Abstract
As the internationalization of education continues to advance, it is a significant challenge for
undergraduate education to establish an educational system that aligns with students’ expectations for selfdevelopment and meets the demand for talents in society. This involves cultivating internationally-oriented
business professionals who are both virtuous and competent.This paper, taking the Taxation(CHINA) course
offered in an international program of the accounting major as an example, explores the model of integrating
ideological and political elements into course instruction. By setting ideological and political education goals
for the course, uncovering ideological and political elements, and designing teaching activities, the paper delves
into the selection of ideological and political elements and materials for the Taxation course. Ultimately, it aims
to achieve an organic integration of professional knowledge, literacy, and skills with ideological and political
elements.
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Open AccessArticles
by Hui Zhu
2024,6(4);
1 Views
Abstract
This paper focuses on the reform of accounting teaching and the exploration of talent cultivation
paths in colleges and universities during the new era. By analyzing the challenges and opportunities faced
by accounting teaching in colleges and universities at present, the necessity of teaching reform is elucidated,
specific reform strategies are proposed, and how to cultivate high-quality accounting professionals who meet
the demands of the new era through these reform measures is discussed. The paper aims to provide a reference
for the reform of accounting teaching in colleges and universities.
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Open AccessArticles
by Anqi Ye, Wenyong Chen
2024,6(4);
1 Views
Abstract
In a fast-moving business environment, companies face challenges and opportunities in decision
support and performance management. Artificial intelligence (AI), as a disruptive technology, is gradually
changing traditional work models and decision-making processes, especially in the field of accounting and
financial management. The application of AI improves the efficiency of data processing and the accuracy of
decision-making, helping companies monitor performance indicators in real time, analyze historical data and
predict future trends.Despite the huge potential of AI in performance management, many organizations still face
challenges in implementation, such as data privacy and security issues, and insufficient employee skills. This
study explores the specific application of AI in performance management, analyzes its impact on accounting
decision support, and proposes possible challenges and countermeasures. It is hoped that it will provide useful
suggestions for companies in the process of transformation and help them achieve sustainable development
in the competitive market. With the advancement of AI technology, its application in the field of performance
management will have even broader prospects.
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Open AccessArticles
by Yuanyumeng Zhu
2024,6(4);
0 Views
Abstract
The false eyelash industry holds an important position in the field of beauty. In recent years, its market
scale has been continuously expanding, and the industry competition is also increasingly fierce. This article takes
an accounting perspective and conducts in-depth analysis of the financial data of companies in the false eyelash
industry. Through detailed analysis of the balance sheet, income statement and cash flow statement, it provides a
comprehensive insight into the financial status of this industry. The purpose is to reveal the development trends,
challenges and potential opportunities of the false eyelash industry, and provide valuable decision-making
reference for enterprise managers, investors and industry researchers.
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Open AccessArticles
by Zehua Gong
2024,6(4);
2 Views
Abstract
Under the background of globalisation, the issue of transparency in international investment
arbitration, as an important mechanism for resolving transnational investment disputes, has gradually attracted
the attention of the international community. The introduction of the principle of transparency in international
investment arbitration aims at balancing public and private interests, safeguarding the public’s right to know and
participation, and at the same time enhancing the fairness and credibility of the arbitration process. This research
proposal aims to explore the theoretical framework of the principle of transparency in international investment
arbitration, its practical progress and its impact on the future international investment legal system. The study
of the principle of transparency in international investment arbitration is of great practical and theoretical
significance. With the increase of international investment activities, the number and complexity of investment
disputes have risen.
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Open AccessArticles
by Yating Feng
2024,6(4);
0 Views
Abstract
The valuation of intangible assets is a difficulty in financial evaluation. The traditional valuation
method is limited and cannot fully reflect its dynamic changes. Calculus, an effective mathematical tool, is
introduced into the valuation of intangible assets. Its future income derivative analysis can accurately capture
the value-added trend of intangible assets and risk fluctuation modeling. This paper analyzes the difficulties in
the valuation of intangible assets, discusses the application of calculus model and the verification of the effect in
the cases of mergers and acquisitions. The research shows that calculus can improve the accuracy and forwardlooking of valuation, provide scientific basis for financial decision-making, and point out the direction of
improvement for the future valuation model of intangible assets.
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Open AccessArticles
by Haochuan Feng
2024,6(4);
1 Views
Abstract
As urbanization speeds up and social economy booms, leisure and recreation demand soars. Using
econometrics, this study examines enhancing regional leisure and recreation space layouts to cater to growing
public leisure and recreation needs. Based on the empirical research of several representative cities and the
professional application of geographic information system (GIS), this study casts an econometric framework for
the allocation of leisure and recreation. The results show that factors such as population density, transportation
accessibility and green space area significantly affect the frequency of leisure and recreation use and user
satisfaction. In view of this, the paper puts forward specific strategies to optimize the layout of leisure and
recreation space, including balanced allocation of leisure and recreation space, improving traffic conditions,
increasing green space, providing diversified facilities, extending opening hours, encouraging public participation
and establishing continuous monitoring and evaluation mechanism. This research not only draws a solid
theoretical foundation for urban management, but also provides a reference for administrative agencies to make
decisions, so as to guide the formulation of optimal strategies for leisure and recreation space. Therefore, it is
expected to significantly improve the service efficiency and utilization rate of leisure and recreation venues,
further ensure that the leisure and recreation needs of urban and rural residents can be fully satisfied, and further
promote the balanced development of the city and the gradual growth of social welfare.
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Open AccessArticles
by Jin Zheng
2024,6(4);
4 Views
Abstract
The rapid rise of Chinese family’s debt has attracted wide attention, financial risk prevention issue has
become the focus of the society. The Personal Insolvency Law system is helpful to solve this problem. However,
during the progress of establishing Personal Insolvency Law system, preventing this system abuse has become
a key topic for all concerned parties. This article focus on the “excessive consumption” concept in personal
insolvency apply procedure, using the way of comparative research, citing the practice data of Taiwan and
the United States, reference to the world bank’s report on personal insolvency and combined with the specific
situation of our country, suggested that the “excessive consumption” must be restrictive interpenetrated and
applied, as well as the examination period and specific amount should be set scientifically
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Open AccessArticles
by Shuhan Guo
2024,6(4);
0 Views
Abstract
The informatization construction of human resource management in universities is imperative and is
the key to empowering the teaching and education functions of universities. Based on years of work practice,
this article analyzes the characteristics and necessity of informationization in human resource management in
universities, and proposes a path to optimize the informationization construction of human resource management
in universities, providing reference for the informationization construction of human resource management in
universities.
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