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Open AccessArticles
by Xianting Chen
2025,7(3);
103 Views
Abstract
This article focuses on the optimization of equity structure and improvement of executive governance in the mixed ownership reform of state-owned enterprises (hereinafter referred to as mixed ownership reform), with non-state-owned shareholders as the starting point for in-depth exploration. By sorting out the connotation, current situation, and problems of mixed ownership reform, this article elaborates on the key role of optimizing equity structure in improving corporate governance efficiency, promoting innovative development, and enhancing market competitiveness. At the same time, analyzing the current situation of non-state-owned shareholders' participation in governance, its impact on enterprise decision-making mechanisms and performance, and proposing strategies to optimize equity structure and enhance executive governance level, aims to provide useful references for deepening the mixed ownership reform of state-owned enterprises, helping them achieve high-quality development, enhance their vitality and market competitiveness, and promote state-owned enterprises to better adapt to the requirements of the market economy in the new era, and achieve the preservation and appreciation of state-owned assets.
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Open AccessArticles
by Huiqin Wu
2025,7(3);
78 Views
Abstract
In the digital age, the financial audit industry is facing new opportunities and challenges. This article explores how to use data analysis technology, artificial intelligence and machine learning technology, and blockchain technology to improve the quality and efficiency of financial auditing, and analyzes the importance of information disclosure in this process. By elaborating on the application of these technologies in auditing and the impact of information disclosure on audit quality and efficiency, this article reveals the positive significance of combining technology and information disclosure in the field of financial auditing, and puts forward prospects for future development trends.
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Open AccessArticles
by Shuang Qiao, Jiazan Zhou
2025,7(3);
91 Views
Abstract
To understand how artificial intelligence technology can help optimize accounting processes, through the analysis of the current accounting status and the study of practical cases, it is found that there are still problems such as insufficient application of technology, data security risks, and low compatibility of personnel. Therefore, by deeply integrating technology with business, building comprehensive data security guarantees and conducting targeted training, etc., the intelligence of accounting calculation processes can be promoted, and the efficiency and quality of accounting work can be improved.
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Open AccessArticles
by Sun Qiong
2025,7(3);
85 Views
Abstract
Using 2000–2023 Chinese macro data, this study analyzes the employment–GDP nexus with cointegration, VAR, and an error-correction model. It finds a significant long-run equilibrium and positive, multi-period impulse responses from GDP growth to employment. A rising tertiary-industry share persistently boosts employment, while short-run ECM terms show employment-rate changes strongly adjust GDP fluctuations. Robustness checks across samples and variable sets confirm stability. Policy advice: optimize industrial structure, upgrade workforce skills, maintain stable macro policy, and strengthen statistical monitoring—Providing a quantitative basis for coordinated employment–growth development.
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Open AccessArticles
by Yang Chen
2025,7(3);
101 Views
Abstract
The standardization involved in the disposal of state-owned assets of some specific institutions and the efficiency during the disposal process are closely related to the effectiveness of public resource allocation, and to a certain extent, they also reflect the inefficiency of the governance. At present, there are problems such as ambiguous systems and formalistic processes in the internal audits of the disposal of state-owned assets in some specific institutions. In response to these problems, this paper starts from internal auditing, a key handle of internal control, and considers from three perspectives: systems, processes, and technologies. Combined with the existing relevant laws and regulations on state-owned assets of the specific institutions and the thoughts during the internship process, An operational path for optimizing internal control has been proposed. The research results of this paper will have certain reference significance both in theory and practice for improving the efficiency of state-owned asset disposal in specific institutions.
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Open AccessArticles
by Lihong Shi, Huashan Zhang
2025,7(3);
93 Views
Abstract
To identify the impact of digital finance development on regional development disparities while incorporating the construction sector dimension, this study constructs a "Regional Development Gap Index (UUDI)" based on panel data from 21 prefecture-level cities in Guangdong Province from 2013 to 2023. The TOPSIS-entropy weighting method is employed for multi-indicator comprehensive measurement, with principal component analysis (PCA) conducted for robustness testing. The indicator system incorporates construction-related metrics across economic, social, and environmental dimensions (e.g., construction value-added share, prefabricated building proportion, green building floor area ratio, energy consumption and carbon emission intensity per unit floor area), reflecting the sector's role in regional development quality, green transition, and public service accessibility. The study's primary contributions are: providing a regional disparity measurement framework that combines methodological transparency and reproducibility; systematically embedding green and digital transformation elements of the construction industry into traditional comprehensive evaluations; and establishing a unified measurement and data foundation for subsequent quantitative identification of digital finance's impact on the coupled development of "construction-city" systems. The methodology and data sources are detailed in the 'Methodology' and "Data" sections of this paper.
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