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Open AccessArticles
by Ling Li
2025,7(1);
17 Views
Abstract
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.
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Open AccessArticles
by Jiayun You
2025,7(1);
17 Views
Abstract
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.
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Open AccessArticles
by Shichao Qi
2025,7(1);
17 Views
Abstract
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.
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Open AccessArticles
by Qiusheng Wang
2025,7(1);
19 Views
Abstract
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.
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Open AccessArticles
by Yiqing Shi
2025,7(1);
14 Views
Abstract
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.
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Open AccessArticles
by Qinyi Li
2025,7(1);
17 Views
Abstract
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.
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Open AccessArticles
by Xiaoqian Jin, Wenqing Xu, Xushen Jia, Wei Han, Junfan Long
2025,7(1);
19 Views
Abstract
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.
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Open AccessArticles
by Qi Chong
2025,7(1);
17 Views
Abstract
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.
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Open AccessArticles
by Jian Du
2025,7(1);
21 Views
Abstract
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.
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Open AccessArticles
by Rong Pei
2025,7(1);
18 Views
Abstract
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.
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Open AccessArticles
by Xieshu Pan
2025,7(1);
17 Views
Abstract
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.
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Open AccessArticles
by Jia Yao
2025,7(1);
19 Views
Abstract
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.
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