Probe - Accounting, Auditing and Taxation

A study of cultivation pathways for ideological and political competence in finance students: A supply–demand coupling approach to the "five dimensions and twenty measures"

Curriculum-based ideological and political education (CIPE) should integrate disciplinary logic with value guidance. In finance programs, CIPE often suffers from fragmented objectives, content, and implementation, while mismatches between supply and demand limit its effectiveness. This study, adopting a supply–demand coupling perspective, proposes a "Five Dimensions–Twenty Measures" framework for cultivating ideological and political literacy and delineates its pathways across curriculum design, pedagogy, practical training, and assessment. The framework offers a systematic theoretical reference for enhancing CIPE in finance and broader business disciplines.

FinTech innovation, data transparency, and corporate financing quality: An empirical research based on financial and economic data

This study takes A-share listed companies in China from 2013 to 2023 as a sample to systematically analyze the intrinsic relationships among data transparency, FinTech innovation, and corporate financing quality. The research finds that: data transparency can significantly improve corporate financing quality; FinTech innovation plays a significant moderating role in the relationship between data transparency and corporate financing quality, and this moderating effect varies among firms with different R&D investment levels; the promoting effect of data transparency on financing quality is influenced by the level of financing constraints, exhibiting a characteristic of being "high at both ends and low in the middle". This research not only enriches the theoretical evidence in the field of "information transparency-financing quality", but also provides empirical evidence and policy references for improving the quality of information disclosure in the capital market, deepening the development of financial technology, and optimizing the corporate financing environment.

The impact of digital transformation of commercial banks on the development of new quality productive forces

Against the backdrop of the global scientific and technological revolution and China's high-quality economic transformation, new quality productive forces have become a core strategic anchor for development, whose cultivation urgently requires efficient empowerment from the financial system. The digital transformation of commercial banks is the core path for digital finance to serve the real economy, yet existing research has paid insufficient attention to its spatial transmission effect and dynamic evolution characteristics. Taking panel data of 29 Chinese provinces from 2011 to 2023 as samples, this paper measures the provincial development index of new quality productive forces and the level of commercial banks' digital transformation, and conducts empirical tests with the dynamic spatial Durbin model. The results show that new quality productive forces have significant path dependence and positive spatial spillover effects. The digital transformation of commercial banks not only significantly drives the development of local new quality productive forces, but also exerts a stronger positive spillover effect on neighboring regions, with distinct temporal heterogeneity. The conclusion remains robust after robustness and endogeneity tests. This study supplements relevant theoretical evidence, and provides support and guidance for policy-making and banking practice.

The impact of ESG information disclosure on audit reports of GEM listed companies

With the global advancement of sustainable development, Environmental, Social, and Governance (ESG) factors have become increasingly important in corporate governance and capital market evaluation. In 2025, China officially implemented mandatory ESG disclosure for A-share listed companies, significantly changing the information environment of the Growth Enterprise Market (GEM). Due to the characteristics of GEM firms—Such as high innovation intensity, rapid growth, and relatively immature governance structures—The relationship between ESG information disclosure and audit report outcomes becomes particularly complex. This research adopts a theoretical analysis approach to examine how the quality of ESG information disclosure affects three key dimensions of audit reports: audit opinion type, audit fees, and audit report lag. Drawing on stakeholder theory, information asymmetry theory, and audit risk theory, this paper develops a comprehensive analytical framework explaining how high-quality ESG disclosure can reduce information asymmetry, mitigate corporate risk, and influence auditors' decision-making processes.The analysis suggests that high-quality ESG disclosure decreases the likelihood of modified audit opinions, lowers audit fees, and shortens audit report lag. Furthermore, corporate governance efficiency and institutional investor attention positively moderate these relationships, while ownership type and industry characteristics produce heterogeneous effects. The findings provide theoretical insights for regulators, GEM-listed companies, and audit firms in improving ESG disclosure quality and audit practices.

Research on the optimization path of enterprise working capital management under the mode of supply chain finance

Supply chain finance provides an innovative way to solve the plight of enterprise working capital management, but its potential value has not been fully released in practice. Based on the theoretical coupling of supply chain finance and working capital management, this paper systematically analyzes the three challenges faced by enterprises' working capital management under the supply chain finance mode: information barriers and poor coordination mechanism restrict financing availability, the complexity of risk transmission and control aggravates capital liquidity pressure, structural imbalance and excessive external dependence affect management stability. On this basis, the paper proposes to build a digital information sharing platform to get through the collaborative obstruction, establish a full chain dynamic risk control system to smooth capital fluctuations, optimize the financing structure and core enterprise credit transmission to enhance the system toughness and other optimization paths. By promoting the deep integration of supply chain finance and working capital management, the efficiency of capital operation and the overall competitiveness of the supply chain can be effectively improved.