Journal of Economics and Management Sciences

Reshaping Economic Management Models by Artificial Intelligence

Zi Qi Wan, Hai Yu Xu, Bin Zhou — Mon, 05 May 2025 00:00:00 +0800

The rapid development of artificial intelligence (AI) technology is profoundly transforming economic management models. This paper explores the applications of AI in economic forecasting, decision optimization, supply chain management, fintech, and human resource management, and analyzes its challenges and reshaping effects on traditional economic management models. The study shows that AI improves the efficiency and accuracy of economic management through big data analysis, machine learning, and automated decision-making, but also brings challenges such as data security, ethical issues, and employment structure adjustments. Combining existing literature and case studies, this paper proposes future development trends of economic management models and suggests that policymakers and business managers actively adapt to the changes brought by AI technology while strengthening regulation and ethical standards.

Analysis of Potential Ethical Risks and Countermeasures of AI+ Technology in Smart Finance Applications

Qiao Yan — Thu, 15 May 2025 00:00:00 +0800

The deep integration of AI technology with the finance field has given rise to a new paradigm of smart finance applications, which have also given rise to complex ethical risks while enhancing the efficiency of financial decision-making. Data bias may lead to credit discrimination, black-box decision-making mechanisms weaken regulatory transparency, and risk transmission effects may trigger systemic financial vulnerability. Existing research focuses on technology optimization, but pays little attention to the quantitative assessment and dynamic governance of ethical risks. In this paper, we build a multi-dimensional ethical risk detection system for smart financial scenarios, develop core algorithms for data traceability, decision visualization, and risk modeling, and form a synergistic framework of technical governance and institutional constraints. The research breaks through the limitations of traditional qualitative analysis, provides operable solutions for the construction of a trustworthy smart financial system, and has practical value for maintaining the fairness and stability of the financial market.

The The Present Situation and Development Trend of Financing Support for Small and Micro Enterprises in Inclusive Finance

Yutong Liu — Fri, 16 May 2025 00:00:00 +0800

The report of the 20th National Congress of the Communist Party of China clearly pointed out that the goal of building a socialist modern country in an all-round way is to achieve "high-quality development". The report particularly emphasizes the need to accelerate the development of the digital economy, promote its deep integration with the real economy, focus on the real economy, and further increase inclusive finance support for small and micro enterprises. As the backbone of promoting economic and social progress and safeguarding people's livelihood, small and micro enterprises face many challenges during the period of China's economic transformation and upgrading to high-quality development, among which the financing problem is the most obvious. The practice in inclusive finance provides solutions for small and micro enterprises. The purpose of this paper is to explore the current situation and development trend of financing support for small and micro enterprises in inclusive finance, so as to promote the high-quality development of inclusive finance and help small and micro enterprises achieve sustainable development.

Research on the Mechanism of Sustainability Disclosure on High-Tech Enterprises and its Implications - Huawei as an Example

Yichun Hou, Yulu Mao, Yi Xu, Yongyin Fang, Zhiting Huang — Wed, 21 May 2025 00:00:00 +0800

With the aggravation of global environmental problems, environmental accounting disclosure has become an important embodiment of corporate social responsibility and has a profound impact on corporate value. This study adopts a single case study method, and through the study of Huawei's Sustainability Report for many years, it provides corresponding suggestions for today's high-tech enterprises to make sustainability disclosure, which is of great significance to the green transformation and high-quality development of high-tech enterprises.

Research on the Synergistic Mechanism of Corporate Digital Transformation and ESG Management——Based on the Perspectives of Strategic Integration and Value Co-Creation

Zixiao Pan — Fri, 23 May 2025 00:00:00 +0800

This paper delves into the synergistic mechanisms between corporate digital transformation and Environmental, Social, and Governance (ESG) management. By employing literature review and case analysis methods, it summarizes and highlights the current challenges faced by enterprises in digital transformation, namely "transformation barriers, capability deficiencies, and risk avoidance." From the perspective of strategic integration and value cocreation, it proposes a theoretical framework and practical pathways for the synergy between the two. The research findings indicate that enterprises should incorporate digital transformation and ESG management into their top-level strategic design. It proposes the construction of pathways of the synergy mechanism between corporate digital transformation and ESG management through threedimensional strategic integration, fourstage improvement of value cocreation, and comprehensive construction of risk prevention and control mechanisms, achieving deep integration of the two and thereby promoting sustainable corporate growth and longterm value creation. The research findings not only help enhance the digital transformation capabilities of small and mediumsized enterprises but also provide reference experience for other similar industries.

A Study on the Motivation and Economic Consequences of Corporate Controlling Equity

Jing Zeng, Kaiwen Zhao — Sat, 24 May 2025 00:00:00 +0800

This study analyzes the motivations and economic consequences of corporate controlling equity behavior among Chinese listed companies, especially in the context of high-quality development goals. Through qualitative case analysis of firms such as Greenland Group, Alibaba, and Vanke, the research identifies three dominant motives: shell listing, strategic fit, and merger & acquisition (M&A) demands. Economic consequences include stakeholder conflicts, shareholder agency issues, and stock volatility. By adopting agency theory and stakeholder theory frameworks, this study recommends implementing equity checks and balances, aligning control with strategy, and ensuring long-term financial sustainability. The findings contribute to understanding how control dynamics shape corporate governance and financial performance in emerging markets.

Factors Influencing Secretarial Personnel's Willingness to Remain in the Information Cocoon Based on Push-Pull-Mooring (PPM) Theory

Yixin Zheng, Mengxuan Zheng, Jianing Zhang, Juan Zhu, Huimin Li — Tue, 27 May 2025 00:00:00 +0800

The information cocoon effect is becoming increasingly prominent. Secretarial positions, which serve as crucial nodes for organizational information acquisition, processing, and dissemination, are susceptible to being trapped in closed information environments. Based on the Push-Pull-Mooring (PPM) theoretical framework, this study constructs a theoretical model incorporating information similarity, social influence, and decision-making rationality as push factors; information overload, perceived active control of information, and algorithmic influence as pull factors; and information selection tendency and behavioral rigidity as mooring factors. We design an indicator system for each level of the model and empirically test it through a questionnaire survey of secretarial staff. The study reveals the multi-dimensional mechanisms underlying secretarial personnel’s willingness to remain in information cocoons. It also provides recommendations from the perspectives of secretarial staff, platform algorithms, and the information supply side to help secretaries break out of the information cocoon predicament and enhance their information work performance.

Research on the Innovation of Precision Marketing Strategy of Feather Crafts Driven by Big Data

Gao Chao — Wed, 28 May 2025 00:00:00 +0800

As a combination of traditional handicrafts and modern aesthetics, feather handicrafts have shown unique value in the cultural consumer market in recent years. However, their marketing models are still restricted by traditional approaches and it is difficult to accurately reach the target customer groups. With the upgrading of consumption and the rise of personalized needs, the industry is facing pain points such as single channels and unclear audiences, and digital transformation is extremely urgent. The popularization of big data technology provides a transformative tool for precision marketing. By mining consumers' behavioral data and constructing dynamic portraits, market positioning and marketing strategies can be reshaped. Current research mostly focuses on theoretical discussions and lacks practical application in the niche field of feather handicrafts. Exploring precision marketing innovation driven by big data is not only an inevitable trend of technology empowering the industry, but also a key path for traditional handicrafts to break through market bottlenecks and achieve value leap.

The Necessary Logic of Multiple Cooperative Governance of Ecological Environment

Xiao Li, Xiaoxuan Liu — Fri, 30 May 2025 00:00:00 +0800

For regional ecological environment governance, demonstrating the rationality of its intergovernmental multi-collaboration is crucial for strengthening cross-border cooperation, enhancing holistic ecological security, and promoting high-quality integrated development. Environmental pollution, green total factor productivity, resident health, etc, of 30 provincial-level regions from 2001 to 2020 are explained variables from the perspectives of local government, enterprises, and residents. Spatial econometric models are applied to test the spatial correlation between diverse groups in different regions and ecological environment governance, aiming to obtain empirical evidence for the necessity of diverse groups' participation in intergovernmental ecological environment governance. We primarily find that the explained variables reflecting the core interests of diverse groups are spatially correlated, and ecological environment governance has significant spatial spillover effects on them, reducing surrounding environmental pollution by 3.2542, increasing green total factor productivity of enterprises by 8.5120, and improving resident health by 0.8267. Furthermore, by comparing the regression results under different spatial weight matrices, we provide suggestions for intergovernmental coordination, including implementing a particular consciousness of responsibility for everyone's participation, enhancing the identification and management of externalities in ecological environment governance, and enriching and optimizing tools for the participation of diverse stakeholders.

The Impact of Financial Agglomeration on the Real Economy

Jinhong Zhang — Tue, 03 Jun 2025 00:00:00 +0800

This paper investigates the impact of financial agglomeration on China's real economy, especially during the critical transition of the 14th Five-Year Plan period. Drawing on theories of economic growth and industrial agglomeration, it explores how financial concentration enhances resource allocation efficiency and generates scale and spillover effects. Using panel data from 2007 to 2024 and classifying finance into banking, insurance, and securities, the study finds that financial agglomeration—especially in banking—significantly promotes real economic development. Through static panel regression analysis, the results highlight the positive role of financial clustering in supporting high-quality economic growth, offering insights and policy recommendations for aligning financial development with the needs of the real economy.

Research on the Impact of Data Elements on the Modernization Level of Industrial Chains

Ruilong Guo — Tue, 03 Jun 2025 00:00:00 +0800

Based on panel data from 30 Chinese provinces between 2010 and 2021, this study empirically examines the impact of data factor allocation levels on industrial chain modernization and its underlying mechanisms from multiple perspectives. The results demonstrate that data factor allocation significantly improves the level of industrial chain modernization. This conclusion remains robust after addressing endogeneity concerns. Further research reveals that data elements promote industrial chain modernization by alleviating labor factor misallocation. Regional heterogeneity analysis indicates that data factors exhibit substantial effects in eastern China, while their influence remains underdeveloped in central and western regions. Finally, relevant policy recommendations are proposed to optimize these mechanisms.

The Impact of Digital Transformation on Cost Stickiness in Enterprises

Chenyue Zhu — Thu, 12 Jun 2025 00:00:00 +0800

Against the backdrop of rapidly advancing emerging digital technologies, digital transformation is increasingly integrated with enterprise production and management activities. Based on data from A-share listed companies in China from 2012 to 2023, this paper investigates the impact of digital transformation on cost stickiness. The study finds that digital transformation significantly suppresses cost stickiness in enterprises, and this conclusion remains robust after a series of sensitivity tests. The inhibitory effect of digital transformation on cost stickiness is more pronounced in small and medium-sized enterprises, asset-intensive firms, non-state-owned enterprises, and enterprises located in central and western regions. Mechanism analysis reveals that digital transformation can reduce cost stickiness by enhancing the quality of internal control and improving the transparency of accounting information. These findings have important implications for encouraging enterprises to accelerate digital transformation, reduce cost stickiness, and achieve high-quality development.

Analysis on the Evolution Path and Influencing Factors of Financial Governance Mechanism of Manufacturing Enterprises Under the Background of Digital Transformation

Dongwu Lin — Fri, 13 Jun 2025 00:00:00 +0800

Amid the accelerating digital economy, financial governance in manufacturing enterprises is shifting from experience-driven to data-driven models. The traditional model has encountered structural bottlenecks in terms of collaborative efficiency and process consistency. This paper constructs a three-stage financial governance evolution framework, comprising the stages of experience, process, and intelligence and identifies three key influencing factors, including technology integration, data governance and organizational change. By introducing typical enterprise cases such as Huawei, Midea and Haier, this paper explores their practical approaches to process reconstruction, master data governance, and cognitive transformation, further discusses the systematic obstacles in the transformation process, and proposes an improvement path with process collaboration, data integration, cognitive reshaping and dynamic response as the core, aiming to provide theoretical support and practical reference for manufacturing enterprises to build a highly adaptable and intelligent financial governance system.

Research on the Influence of Digital Finance Development on Entrepreneurial Engagement Among New Citizens

Gangzhen Wang, Liting Nai — Wed, 18 Jun 2025 00:00:00 +0800

The new citizen demographic constitutes a substantial and expanding segment of the urban workforce, playing a pivotal role in urban economic dynamics. Despite facing financing barriers during entrepreneurial ventures, this group has witnessed novel opportunities arising from the rapid evolution of digital finance. Utilizing data from the 2019 China Household Finance Survey (CHFS), this study examines the effect of digital finance development on entrepreneurial behavior among new citizens through empirical analysis via the Probit model. Results indicate that digital finance development significantly encourages entrepreneurial activity within this group, a finding robust to endogeneity controls and multiple robustness validations. Mechanistic analyse further demonstrates that this effect is mediated by the pathway: increased adoption of digital payment systems.

Research on the Precision Marketing Strategy of Beixi Organic Grape in Linfen City

Hongyu Hao — Wed, 25 Jun 2025 00:00:00 +0800

In recent years, with the deepening of reform and opening up, the consumption level of our people has been increasing day by day. In the past, "having enough to eat" has been difficult to meet the people's high requirements for food. At the same time, the food poisoning happened all over the country, which appeared in the major news media, and the organic agricultural products also came into being. Compared with other eastern coastal cities, the development of organic agricultural products in Linfen City lags behind, and the incomplete industrial system also inhibits the sales of organic grapes. This paper draws lessons from the works of outstanding scholars at home and abroad on organic agricultural products, and uses the professional theory of marketing, so that the research finds that the sales channels of Beixi organic grapes are too single, and there is no effective use of the Internet and other publicity channels. In view of these problems, a practical solution was made for the organic grapes in Beixi, Linfen City, mainly for introducing professional knowledge talents, interacting with local news media, expanding diversified channels, and then achieving accurate marketing.

Exploration of Financial Management Innovation of Chemical Enterprises Under the Perspective of New Quality Productivity

Ji Yi — Fri, 27 Jun 2025 00:00:00 +0800

The emergence of global industrial transformation brings about a new quality productivity that is driven by digitalization, greening and high-end production; and thus its role is to change the logic of value creation in the chemical industry. Due to the asset-heavy, high-energy-consuming, and long-cycle characteristics of chemical enterprises, their financial management has structural issues. For example, when it comes to the lack of flexibility of cost control, the absence of environmentally-friendly cost accounting; or lack of timeliness in risk response. A typical chemical enterprise financial management does not have the capacity to respond efficiently to the constantly shifting market landscapes and carbon emissions costs; and, the operational capacity to support enterprises and achieve agile decisions. Today, some of the leading chemical enterprises are starting to try out themes such as smart financial center and carbon asset accounting models. However, the chemical industry too faces systemic issues of data loneliness and incoherent technological applications. The breakthrough at the center of this financial change, instigated by new productivity, is to break free from the limitations of traditional “accounting” and build an ecosystem that has the ability to create value. This could lead to the decisive pursuit of enterprises' existence and development in the low-carbon economy.

Research on the Market Reaction to the Inclusion of Data Assets In the Balance Statements of China's Computer Industry

YuTong Yan, HuiYan Zhong — Mon, 30 Jun 2025 00:00:00 +0800

This article aims to explore the impact of the recognition of data assets in the balance sheets of the computer industry on the market. After the formal implementation of the Interim Provisions on the Accounting Treatment of Enterprise Data Assets issued by the Ministry of Finance of China, a large number of studies have selected the entire industry as the research object, lacking in - depth analysis of a single industry and ignoring the influence of industry characteristics on the research conclusions. Through the research in this article, we found that the recognition of data assets in the balance sheets of the computer industry in the third quarter showed a negative market reaction, which was contrary to the research conclusions of the semi - annual report data. Combining with industry characteristics, the research suggests that in the subsequent work of recognizing data assets in the balance sheets, the supervision of the quality of data assets shou·ld be strengthened, the work of enterprises in recognizing data assets in the balance sheets should be continuously promoted, and the relevant accounting treatment standards should be improved in a timely manner.