Journal of Economics and Management Sciences

Research on Green Finance Promoting the Development of Low-Carbon Economy

Ziye Guo — 2025-07-07

Against the backdrop of global climate change and China's "dual carbon" goals, this study systematically explores the theoretical foundations, practical status, and operational mechanisms of green finance in promoting low-carbon economic development. It is revealed that green finance influences low-carbon transformation through multiple pathways, including capital orientation, risk management, technological innovation incentives, and policy synergy. However, challenges such as fragmented policy regulation, imbalanced market capital allocation, technological and data bottlenecks, and insufficient cross-regional coordination are identified. Drawing on international experiences, the research proposes optimization strategies focusing on policy integration, market mechanism activation, technological empowerment, and regional collaboration, offering theoretical and practical insights for deepening the integration of green finance and low-carbon economy.

The Mechanism of Population Mobility Driving Economic Development from the Perspective of Social Networks

Weikang Guo — 2025-07-09

As a key bridge connecting individuals and opportunities, social networks play a central driving and regulating role in the complex interaction between population mobility and economic development. The purpose of this paper is to systematically review and critically assess the research on population mobility and economic development based on the social network perspective, focusing on how the social network influences mobility decisions, patterns, and ultimate economic effects through the core mechanisms of information dissemination, trust building, resource acquisition, and social support. The study shows that social networks can not only significantly reduce the cost and risk of migration and shape the path of mobility, but also become an important force to promote regional economic development by facilitating knowledge spillover, labour market matching, consumption pattern integration and industrial linkage. At the same time, its potential closure and uneven distribution of resources may also exacerbate regional imbalance and social differentiation. Future research needs to deepen the exploration of the mechanism, pay attention to the heterogeneity and dynamic evolution of the network, and provide more operational insights for policy making.

The Impact of Destination Brand Globalization and Localization on Brand Premium — A Case Study of Global Theme Parks

Haiyang Huang — 2025-07-09

Based on signaling theory, this study introduces global brand research into the tourism field to explore the underlying mechanisms through which perceived globalness and perceived localness of destination brands influence brand premium. Empirical results show that perceived globalness of a brand can directly and positively affect brand premium, as well as indirectly influence brand premium through perceived quality value and social value. In contrast, perceived localness only affects brand premium indirectly through perceived social value.

Research on Digital Inclusive Finance Facilitating Rural Revitalization in Liaoning Province

Chen Xingye — 2025-07-16

This article focuses on the role of digital inclusive ﬁnance in promoting rural revitalization in Liaoning Province. The research indicates that the level of digital inclusive ﬁnance in Liaoning Province has improved signiﬁcantly in recent years, but there are still structural contradictions in the uneven development of coverage breadth and usage depth. Currently, the deepening of digital inclusive ﬁnance in Liaoning Province faces three major challenges: insuﬃcient construction of digital ﬁnancial infrastructure; digital ﬁnancial literacy gap among residents; and poor alignment between digital ﬁnancial products and rural needs.The research provides a theoretical reference for exploring the collaborative mechanism between digital ﬁnance and rural revitalization: strengthening the construction of digital ﬁnancial infrastructure, scaling up investment in rural digital ﬁnancial infrastructure; enhancing residents' literacy of digital ﬁnance; innovating digital ﬁnancial products to meet rural needs, conducting in-depth research on the characteristics of the rural economy, and designing highly targeted ﬁnancial products.

The Impact of Population Aging on the Revenue-Expenditure Equilibrium of China's Basic Urban-Rural Residents' Pension Insurance Fund

Xinwei Shan — 2025-07-23

This article utilizes provincial-level data from 31 provinces in China spanning 2013 to 2023, sourced from the EPS Data Platform, to construct a fixed-effects model investigating the impact of population aging on the revenue and expenditure status of basic urban and rural residents' pension insurance funds. The results demonstrate a statistically significant negative effect at the 1% level, indicating that population aging exerts a suppressive influence on the fiscal balance of these pension funds. Robustness of the findings was confirmed through several tests: employing explanatory variables lagged by one period, winsorizing both the dependent and key independent variables, and incorporating additional control variables. Finally, regional heterogeneity analysis across eastern, central, and western China revealed that the pension fund balance in the eastern region is more sensitive to changes in population aging, whereas in the central and western regions, the fund balance ratio is more susceptible to the influence of government subsidies than to aging.

Research on the Implementation Path for the Digital Transformation of Enterprise Human Resource Management Based on Project Management Theory

Niannian Li — 2025-07-28

Driven by the information technology revolution, digital transformation has emerged as the core driving force for corporate strategic upgrading, exerting a profound impact on enterprise operational models and human resource management (HRM) methodologies. As a critical component in the integration of digital and physical realms within enterprises, the level of technological innovation in the digitalization of human resource management directly determines the success and effectiveness of a company's broader digital transformation endeavors. However, as enterprises strive to advance this transformation, they encounter a multitude of challenges spanning technology, organizational culture, data utilization, and various other aspects. Based on project management theory, this paper conducts a systematic analysis of the necessity for enterprises to drive forward the digital transformation of human resource management. Furthermore, it constructs a transformation pathway encompassing four key dimensions: a people-centered digital management philosophy, project planning and intelligent risk management and control, digital team building and resource optimization, as well as a digital monitoring and performance evaluation system. The research aims to offer theoretical underpinning and practical guidance to enterprises seeking to establish an agile and efficient human resource management system amidst the tide of digitalization.

Research on Innovative Pathways for Empowering Corporate Financial Management with Generative Artificial Intelligence

Yingman Peng — 2025-07-28

With the rapid advancement of digital transformation and artificial intelligence technologies, generative artificial intelligence (Generative AI) has shown broad application prospects in the domain of corporate management. Based on the Technology–Organization–Environment (TOE) theoretical framework and value-chain reengineering theory, this paper constructs an optimized model for empowering corporate financial management with Generative AI. First, it analyzes the core capabilities of generative models in data synthesis, text comprehension, and decision support, and explores innovative pathways for multi-scenario automatic budget preparation, dynamic financial forecasting, and automated compliance audit report generation within the contexts of corporate budgeting, predictive analysis, and risk control. Second, it proposes implementation strategies—such as organizational restructuring, enhancement of data-governance systems, and establishment of continuous iteration mechanisms—and, drawing on representative enterprise case studies, demonstrates how Generative AI improves forecast accuracy, optimizes risk alerts, and enhances audit efficiency. Finally, it addresses challenges related to model bias, data-privacy protection, computational resource investment, and algorithmic transparency, offering technical improvements and governance measures to guide enterprises in deploying Generative AI applications under compliance and ethical constraints. The study shows that Generative AI not only elevates the intelligence level of financial management but also drives enterprise value creation and sustained innovation through dynamic decision support.