Probe - Accounting, Auditing and Taxation

Blockchain technology and antitrust compliance: Data traceability and trusted governance ecosystem

Haishui Yan, Yajun Wang — Tue, 31 Dec 2024 15:19:45 +0800

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.

From traditional compliance to digital transformation: Innovation in building and practical pathways for antitrust compliance systems

Yajun Wang, Haishui Yan — Tue, 31 Dec 2024 15:19:49 +0800

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.

The Study of energy conservation and emission reduction environmental performance auditing--A case study of wind power projects

Xiao Liu — Tue, 31 Dec 2024 15:19:52 +0800

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.

The practice of integrating ideological and political education into the international accounting talent cultivation curriculum at universities-A case study of the taxation(China)

Li Na, Yulun Dong, Xixi Wei — Tue, 31 Dec 2024 15:19:54 +0800

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.

Research on the reform of accounting teaching and the path of talent cultivation in colleges and universities in the New Era

Hui Zhu — Tue, 31 Dec 2024 15:19:57 +0800

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.

Artificial intelligence in performance management: Enhancing accounting decision support

Anqi Ye, Wenyong Chen — Tue, 31 Dec 2024 15:20:03 +0800

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.

Annual analysis of the financial status of the false eyelash industry: Trends, challenges, and opportunities

Yuanyumeng Zhu — Tue, 31 Dec 2024 15:20:05 +0800

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.

Study on the principle of transparency in international investment arbitration

Zehua Gong — Tue, 31 Dec 2024 15:20:07 +0800

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.

The application of calculus in the intangible asset valuation in the financial evaluation of enterprise mergers and acquisitions

Yating Feng — Tue, 31 Dec 2024 15:20:12 +0800

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.

Econometric study on optimal allocation of regional leisure and recreation space

Haochuan Feng — Tue, 31 Dec 2024 15:20:10 +0800

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.

On the issue of “ excessive consumption “ in the conditions for personal bankruptcy

Jin Zheng — Tue, 31 Dec 2024 15:20:15 +0800

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

Exploration into the optimization path of informationization construction in university human resource management

Shuhan Guo — Tue, 31 Dec 2024 15:20:17 +0800

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.