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Open AccessArticles
by Siyu Wang
2024,6(2);
171 Views
Abstract
Since the 1980s, a new international division of labor system characterized by the division of global
value chains has gradually emerged. Later, under the influence of the international financial crisis, Sino US
economic and trade friction, COVID-19 and other events, the trend of global value chain restructuring gradually
emerged, which posed a serious challenge to many countries in the world to deeply participate in the international
division of labor. In addition, in recent years, China Russia relations have maintained a healthy development
momentum. This article explores how China and Russia can further cooperate and achieve mutual benefit and
win-win in the current context through a systematic literature review, investigation, and analysis.
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Open AccessArticles
Supply Chain Optimization and Risk Management Research Based on Big Data and Artificial Intelligence
by Zhengyang Mou
2024,6(2);
189 Views
Abstract
With the rapid development of big data and artificial intelligence technology, the field of supply chain
management has faced unprecedented opportunities and challenges. Discuss the application of big data and
artificial intelligence in supply chain optimization and risk management, and analyze the improvement of supply chain efficiency, flexibility and risk response ability. Some effective strategies and methods are proposed to guide enterprises in how to optimize their supply chain when using big data and artificial intelligence
technologies, and effectively manage various potential risks.
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Open AccessArticles
by Li-xiang Chen
2024,6(2);
150 Views
Abstract
The international exchange of “double-qualified” teacher teaching innovation team in higher
vocational colleges is of great significance for improving the internationalization level of the teacher team,
promoting international cooperation and exchange, and cultivating high-quality skilled talents with international
competitiveness. This paper analyzes the “double type” teachers in higher vocational colleges teaching
innovation team facing the challenge of international exchanges and cooperation, and from the good at absorbing
global civilization to build vocational education brand with Chinese characteristics, attaches great importance to
the Chinese excellent traditional culture can assign internationalization development, improve the ability of local
enterprises to “go out” service put forward the corresponding countermeasures.
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Open AccessArticles
by Wang Zhengang
2024,6(2);
204 Views
Abstract
This study systematically explores the background and significance, basic requirements, methods, processes, and practical case analysis of corporate ESG (Environmental, Social Responsibility, and Corporate Governance) audit evaluation. By analyzing the importance of global ESG system construction and the current situation of Chinese enterprises, the requirements and qualifications for audit evaluation organizations and the professional requirements for audit evaluation personnel are clarified. The study provides a detailed introduction to the construction of the audit evaluation indicator system and specific processes, analyzes successful cases of
ESG audits, such as Ping An of China and Huawei, and discusses the challenges faced by companies during the audit process and corresponding solutions. This paper aims to provide reference and guidance for companies to effectively carry out ESG audit evaluations.
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Open AccessArticles
by Gu xin
2024,6(2);
190 Views
Abstract
This paper explores the significant impacts of digital transformation and artificial intelligence (AI)
on auditing and accounting. It highlights how digital tools enhance efficiency, accuracy, and transparency in these fields while introducing new challenges such as cybersecurity risks and evolving skill requirements. The paper also provides recommendations for developing robust cybersecurity frameworks and intelligent auditing tools, and for promoting the integration of advanced accounting systems and continuous professional training to address these challenges effectively.
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Open AccessArticles
by Qiu Pengkun
2024,6(2);
102 Views
Abstract
With the continuous progress in the field of equipment procurement, competitive procurement
has become a key means to improve transparency and efficiency. However, it faces various challenges in the implementation process, including uncertainties in the procurement process and hidden dangers in the management of review experts. Through a comprehensive analysis of the current equipment procurement risk management, this study focuses on the relationship between the management of review experts, expert portraits and potential procurement risks, and puts forward corresponding risk prevention and control mechanisms and countermeasures, aiming at providing scientific support and practical guidance for future equipment procurement.
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Open AccessArticles
by Xiao Zheng
2024,6(2);
128 Views
Abstract
The third pillar pensions in China represent a critical mechanism for significantly expanding the
pension system and optimizing its structure in the forthcoming period. Developed nations, such as those in Europe and North America, have proactively advanced the third pillar pensions to address demographic aging, utilizing policies that actively incentivize participation, ensure value preservation and growth of assets, and strengthen operational oversight. Hence, it is advisable to draw on the policies of third pillar pensions in these nations to diversify forms of participation, extend benefits to broader groups, enhance market entry conditions for sustained value growth, and standardize industry development to secure fund safety.
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