Probe - Accounting, Auditing and Taxation
https://ojs.as-pub.com/index.php/PAAT
<p><strong>2661-393X(Oline)</strong><br>Probe - Accounting, Auditing and Taxation is an open access journal that provides rapid publication of articles in all areas of accounting, auditing and taxation. The journal's goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting.<br>Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.</p> <p><strong>The article processing charges is $800 per article.</strong></p>Art and Science Pressen-USProbe - Accounting, Auditing and Taxation2661-393XAnalysis of “Data pledge” financing mode in the era of big data
https://ojs.as-pub.com/index.php/PAAT/article/view/9439
<p>Financing difficulties have long been a major challenge for small and medium-sized enterprises in our country. The main reasons include the lack of smooth direct financing channels, complex and difficult bank loans, limited internal financing funds, and immature other indirect financing channels. In the era of big data, new financing models have emerged: “data pledge” financing has creatively opened up a new path for SMEs to obtain funding. This model relies on transaction behavior data from enterprises, leveraging cloud computing and big data technologies to establish a scientific, rigorous, and reasonable credit system and data model. It conducts credit rating analysis on enterprises, effectively addressing the issue of financing difficulties faced by SMEs.</p>Ling Li
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2025-04-112025-04-117110.59429/paat.v7i1.9439Monetary policy, interbank network mechanisms, and commercial bank risk-taking amplification effect
https://ojs.as-pub.com/index.php/PAAT/article/view/9440
<p>Studying the impact of monetary policy on the risk-taking of commercial banks and how interbank networks play a role in the influence of monetary policy on commercial bank risk-taking is of great significance, which can provide reference for the implementation of monetary policy and the improvement of risk management capabilities of commercial banks in China. This article proposes the following countermeasures and suggestions to both commercial banks and the central bank: the Chinese government should pay attention to the phenomenon of increased risk contagion caused by loose monetary policy, especially the amplification effect of interbank network mechanisms, and avoid underestimating the role of monetary policy in promoting the level of bank risk contagion; We should focus on banks with high correlation, and commercial banks need to pay attention to the risk superposition effect caused by micro level correlation when preventing their own risk contagion, in order to reduce the risk contagion of related banks to themselves; Regulatory authorities should implement differentiated regulatory measures for different banks to enhance regulatory effectiveness and balance financial stability and efficiency.</p>Jiayun You
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2025-04-112025-04-117110.59429/paat.v7i1.9440Research on the impact of digital transformation on enterprise financial risk management
https://ojs.as-pub.com/index.php/PAAT/article/view/9441
<p>This article systematically explores the transformation of enterprise financial risk management models under the background of digital transformation. Research has shown that the application of digital technology significantly improves the efficiency of financial risk management through three dimensions: data integration, intelligent analysis, and process reconstruction. At the same time, the study reveals new challenges faced in the process of digital transformation, such as data security, system dependencies, and technology adaptation. Based on literature research and theoretical analysis, this article constructs an integrated framework of “technology application organizational change institutional synergy”, providing a systematic approach for enterprises to promote the digital transformation of financial risk management.</p>Shichao Qi
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2025-04-112025-04-117110.59429/paat.v7i1.9441Thoughts on the independence of internal audit
https://ojs.as-pub.com/index.php/PAAT/article/view/9442
<p>This research closely focuses on the latest domestic and international audit requirements and deeply explores the core issue of the independence of internal audit. By systematically combing the connotations of the independence of internal audit in terms of organizational structure and personnel quality, it reveals its relative characteristics. From multiple dimensions such as improving the organizational structure, strengthening personnel selection and training, standardizing process systems, and enhancing authority, effective strategies to ensure the independence of internal audit are proposed. It emphasizes the importance of a positive interaction between internal audit and management, and maximizes the value of internal audit while following professional ethics, providing a solid theoretical and practical support for enterprise risk management and the improvement of governance effectiveness.</p>Qiusheng Wang
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2025-04-112025-04-117110.59429/paat.v7i1.9442Research on tax planning in corporate mergers and acquisitions: A case study of the merger between china national building material group and china national materials group
https://ojs.as-pub.com/index.php/PAAT/article/view/9443
<p>This paper focuses on the issue of tax planning in corporate mergers and acquisitions (M&A). Taking the M&A between China National Building Material Group Co., Ltd. (CNBM) and China National Materials Group Corporation (Sinoma) as a case study and proposes a tax planning strategy. As an important means of enhancing corporate strength and optimizing resource allocation, tax planning plays a crucial role in reducing tax risks, lowering acquisition costs, and maximizing economic benefits. Within the current legal framework, enterprises should fully leverage tax policies to support M&A. Tax planning is not only a method for reducing costs and improving efficiency, but also a key factor in maintaining competitive advantage. Through case analysis, this paper offers specific recommendations and emphasizes the importance of cultivating tax planning awareness. With the deepening of state-owned enterprise reform, reasonable tax planning can help enterprises reduce tax risks and costs, thus achieving the maximum economic benefits. The research in this paper is of reference value for enterprises to understand the importance of tax planning in M&A and to provide practical solutions and strategies.</p>Yiqing Shi
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2025-04-112025-04-117110.59429/paat.v7i1.9443Management accounting and financial accounting in the financial management of enterprises
https://ojs.as-pub.com/index.php/PAAT/article/view/9444
<p>In order to give full play to the advantages of management accounting and financial accounting, we should strengthen target coordination, highlight information sharing, strengthen cross-application, and promote integrated application, so as to create a new financial management model and promote the high-quality development of enterprises. This paper analyzes and discusses the application path of management accounting and financial accounting in enterprise financial management.</p>Qinyi Li
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2025-04-112025-04-117110.59429/paat.v7i1.9444Enhancing financial inclusion and product innovation in rural areas through AI empowerment
https://ojs.as-pub.com/index.php/PAAT/article/view/9445
<p>Inclusive finance is a strategy for narrowing the urban-rural gap and promoting rural revitalization. With AI enhancing efficiency, it must address issues like inadequate digital infrastructure, low technological literacy, and privacy risks. Through surveys, this paper systematically explores the integration of AI in rural inclusive finance. It proposes a multidimensional policy framework that includes strengthening infrastructure, promoting digital education, and optimizing regulations, providing theoretical and practical insights for long-term mechanism.</p>Xiaoqian JinWenqing XuXushen JiaWei HanJunfan Long
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2025-04-112025-04-117110.59429/paat.v7i1.9445Integrating ESG factors into investment strategies from the perspective of sustainable finance
https://ojs.as-pub.com/index.php/PAAT/article/view/9446
<p>With the rapid development of the global economy, environmental, social, and governance (ESG) factors have become an important component of investment decisions. This article explores the importance, challenges, and solutions of integrating ESG factors into sustainable financial investment strategies. Research has shown that investment strategies that incorporate ESG factors not only help investors identify and manage risks, but also improve the long-term stability and returns of investment portfolios. Meanwhile, integrating ESG factors into strategic and operational management can enhance a company’s market competitiveness and achieve sustainable development. From a social perspective, sustainable financial development promotes the sustainable development of society, especially in terms of environmental protection and social welfare. Despite increasing attention to sustainable finance, challenges such as data quality, inconsistent investment standards, and uncertainty in policy environments still need to be addressed. This article proposes suggestions to strengthen the standardization of ESG data, optimize investment strategies to balance long-term and short-term goals, enhance market awareness, and improve policy frameworks to promote the development of sustainable finance.</p>Qi Chong
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2025-04-112025-04-117110.59429/paat.v7i1.9446Exploration of collaborative supply chain management models for small and medium-sized enterprises under digital transformation
https://ojs.as-pub.com/index.php/PAAT/article/view/9447
<p>with the rapid development of digital technology,small and medium-sized enterprises(smes)are facing significant opportunities and challenges in digital transformation.in terms of supply chain management,digital transformation provides new ideas and means for smes to achieve collaborative supply chain management. this paper analyzes the impact of digital transformation on the collaborative supply chain management of smes,discusses the problems faced by smes in this process,and then proposes corresponding collaborative management models and implementation strategies.the aim is to help smes enhance supply chain collaboration efficiency and market competitiveness through digital power,achieving sustainable development.</p>Jian Du
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2025-04-112025-04-117110.59429/paat.v7i1.9447Analyzing blackmores' merger with kirin holdings
https://ojs.as-pub.com/index.php/PAAT/article/view/9448
<p>The acquisition of Blackmores by Kirin presents a unique opportunity for both companies to leverage their strengths and expand their global influence. However, the transition poses several challenges, including cultural differences between the two countries, the need to preserve Blackmores’ identity during integration, and managing employee resistance to change. This essay explores the potential challenges that may arise during the merger and examines possible change management tools, such as McKinsey’s 7-S Framework and the ADKAR Model, to address these issues effectively.</p>Rong Pei
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2025-04-112025-04-117110.59429/paat.v7i1.9448Impact of business finance integration on financial management and strategy analysis
https://ojs.as-pub.com/index.php/PAAT/article/view/9449
<p>Through the in depth integration of financial management and business operations, business finance integration enhances the scientific nature of corporate strategic decision making and the efficiency of resource allocation, and promotes the transformation of the management mode from a single accounting based type to a data driven type. In actual operations, by building an efficient data platform, optimizing business processes, cultivating composite talents, and shaping an integration culture, seamless connection and collaborative development between finance and business are achieved, providing strong support for enterprises to enhance their risk prevention and control capabilities and overall management effectiveness.</p>Xieshu Pan
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2025-04-112025-04-117110.59429/paat.v7i1.9449Research on the mechanism of digital economy development’s impact on audit quality
https://ojs.as-pub.com/index.php/PAAT/article/view/9450
<p>The digital economy is transforming economic and social systems while significantly impacting audit quality. This paper explores how the digital economy affects audit quality through the application of digital technologies, data-driven improvements in efficiency and accuracy, and new skill requirements for auditors. It proposes five strategies to integrate the digital economy with audit quality: technological innovation, auditor skill development, regulatory enhancement, collaborative innovation, and digital transformation of audit standards. The findings show that the digital economy drives improvements in audit quality while necessitating industry transformation, making digital auditing a key pathway for high-quality development.</p>Jia Yao
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2025-04-112025-04-117110.59429/paat.v7i1.9450