Article Processing Charges (APCs)
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Probe - Accounting, Auditing and Taxation
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2661-393X (Online) Journal Abbreviation:
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2661-393X（Online） The article processing charges is $800 per article. |
ISSN: Table of Contents
Open AccessArticles
by Zijian Luo
2025,7(4);
1 Views
Abstract
Drawing on fieldwork and data in Shouguang, Zhoushan and Luohe, this study examines the
financing challenges of small and micro agricultural enterprises (SMAEs). First, it reveals banks' reluctance
to lend because of insufficient collateral, unverifiable data and poor credit history. Second, this study presents
three innovative supply chain finance (SCF) strategies—Order financing, technology empowerment, and core
enterprise credit enhancement. Third, it addresses two critical pain points (data fragmentation, risk transmission)
with field-tested solutions. The model's real impact (e.g., reducing loan approval time from 15 days to 4 hours)
demonstrates its value as a practical tool that directly tackles the financing needs for SMAEs.
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Open AccessArticles
by Yuqi Zhong, Yujun Pang, Huixi Zhou, Wanling Zhong
2025,7(4);
1 Views
Abstract
This paper systematically analyzes the credit crisis faced by China's Certified Public Accountant (CPA)
industry, identifying two systemic issues as their root causes: "independence dilemmas caused by distorted
principal-agent relationships" and "a vicious cycle triggered by low-price competition." To address these
challenges, the paper proposes three governance strategies: First, reconstructing a supervisor-oriented principalagent model to correct distortions in incentive mechanisms at the source; Second, establishing a quality-driven
market competition mechanism that breaks the downward spiral of low-price competition through demand
guidance and price standardization; Third, building a long-term mechanism centered on supervision and
reputation to strengthen external deterrence and internal constraints. The study demonstrates that only through
collaborative efforts from all stakeholders can the industry's credibility be restored. The paper emphasizes
that promoting healthy industry development requires measures such as enhancing regulatory transparency,
implementing dual penalties, and improving personal integrity records.
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Open AccessArticles
by Xueyi Zhao
2025,7(4);
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Abstract
With the increasing complexity and concealment of related-party transactions of listed companies,
implicit related-party transactions have gradually become a new means of financial fraud, posing a severe
challenge to auditing work. Research has found that implicit related-party transactions are mainly implemented
through four major means: de-association of related-party relationships, third-party bridge transactions, and
post-transaction de-association. However, the current regulatory penalties for implicit related-party transactions
are insufficient and the penalty measures are single, which further encourages the violation of regulations by
enterprises. Auditors can enhance their ability to identify and respond to implicit related-party transactions by
strengthening professional skepticism, deepening the identification of related parties, applying data analysis, and
optimizing audit procedures.
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Open AccessArticles
by Daofeng Qu
2025,7(4);
1 Views
Abstract
With the further promotion of China's "double carbon" goal and high-quality development becoming
the theme of the times,fiscal and taxation policy, as a key tool of national macro-control,plays a central role in
guiding resource allocation,stimulating green transformation and promoting coordinated regional development.
This study proposes three optimization paths through the current green and low-carbon fiscal policy system
in China,aiming to provide theoretical reference and practical guidance for building a precise and coordinated
fiscal policy framework.
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Open AccessArticles
by Xin Guan
2025,7(4);
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Abstract
As a key driver of high-quality economic development, corporate digital transformation requires
comprehensive government support. Using panel data from A-share listed companies (2015-2023), this study
examines the synergistic effects of government subsidies and procurement on digital transformation and their
underlying mechanisms. The findings demonstrate a positive co-effect between government subsidies and
procurement in promoting digital transformation. Policy recommendations include: establishing a coordinated
policy framework to address the limitations of single policies, maximizing the guiding role of government
subsidies and procurement in digital transformation, and designing differentiated combined policies for
government subsidies and procurement.
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Open AccessArticles
by Xinyi Zeng
2025,7(4);
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Abstract
The advent of the digital economy era has facilitated the high-quality development of China's
economy, while also posing certain challenges to the value-added tax (VAT) collection and management model
under the principle of production location. Based on panel data from 30 provinces and cities in China spanning
from 2015 to 2022, this article investigates the impact mechanism of digital economy development on the interregional VAT tax gap in China from both theoretical and empirical perspectives.
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Open AccessArticles
by Hongyan Zhang
2025,7(4);
4 Views
Abstract
Green innovation not only profoundly reflects the core concepts of green development and sustainable
development but also closely meets the requirements of high-quality economic development in the current
era. Using data from A-share listed companies, this paper constructs a two-way fixed effects model to explore
the specific impact of fiscal decentralization on corporate green technology innovation. The results show that
fiscal decentralization promotes corporate green technology innovation, which can affect the level of corporate
innovation through two channels: foreign direct investment and local governments' energy conservation and
environmental protection expenditures.
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Open AccessArticles
by Yuntai Wang
2025,7(4);
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Abstract
This study investigates debt structure optimization and sustainable financing models for urban
investment companies. It first elucidates the significance of these approaches, including facilitating marketoriented transformation and mitigating systemic financial risks. Subsequently, the paper proposes actionable
measures: debt restructuring to alleviate short-term repayment pressures, optimizing financing channels to
establish a diversified financing system, and strengthening cost control to reduce overall financing costs.
By implementing these strategies, sustainable financing models can provide crucial practical references for
achieving virtuous cycle development and fortifying the financial security of local economies.
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Open AccessArticles
by Rongping Yu, Wenhua Liu, Yong Zhang, Wenqing Song
2025,7(4);
2 Views
Abstract
Ensuring full-scope audit coverage to safeguard the healthy and sustainable development of
universities has emerged as a new mandate for internal audit. This study addresses the challenges that higher
education institutions face in achieving comprehensive audit coverage. Drawing on President Xi Jinping's
"strengthening audit through technology" concept, the advantages of big-data-driven auditing for realizing full
internal audit coverage are analyzed. An integrated framework for a big data auditing information system is then
established, detailing its architecture, core modules, and data‑flow mechanisms. Grounded in actual university
audit practices, key applications of the system are examined. Principal implementation difficulties are dissected,
and corresponding improvement measures are proposed. This work presents a reference model and provides
practical recommendations for leveraging big data auditing technologies to achieve comprehensive audit
coverage in higher education.
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