All of the articles in this proceedings volume have been presented at the 3rd International Conference on Digital Economy and Management Science (CDEMS 2025) during April 18 to 20, 2025 in Wuhan, China. These articles have been peer reviewed by the members of the Scientific Committees and reviewers and...

The evolution of audit practice is gradually moving towards the integration of advanced technologies to improve efficiency and audit quality. This paper constructs a strong theoretical framework based on the audit and information systems literature to examine how AI technologies can reduce the limitations...

With the intensifying competition in the streaming media market, the fluctuations in Netflix’s stock price have attracted attention, and accurately predicting its stock price is of great significance to investors. Over the years, many studies have explored the use of time series analysis for stock price...

With the development of digital economy, digital transformation has emerged a new engine for Chinese enterprises to enhance their export competitiveness and improve their export advantages. This research searches and uses data from Chinese manufacturing A-share listed firms from 2009 to 2021 and employs...

This study explores how digital transformation influences the ESG performance of Chinese A-share listed companies from 2014 to 2022. It finds that digital transformation plays a crucial role in improving corporate ESG compliance, with positive effect even after addressing potential biases and conducting...

In the context of rapid globalization and information technology advancements, the deep integration of intelligent technologies in the financial sector has become a driving force for the innovation of risk management systems and business operations. This paper focuses on the application of intelligent...

The paper uses the method of quantitative study to investigate the effect of SECI model on the innovation ability of employees. The results show that (1) the digital training has positive influence on the innovation capacity of the staff; (2) the use of large data has a positive effect on the innovation...

The real economy is the foundation of a country’s economy and an important driving force for national development. As the foundation of the real economy, manufacturing SMEs are facing the problem of lack of core technology and the urgent need to improve their technological innovation capacity. The progress...

As a universal technology, artificial intelligence has a strong technology spillover effect, which can improve production efficiency, promote enterprise innovation and optimize factor allocation. Drawing upon the data pertaining to A-share listed companies in China from the period of 2017 to 2023, this...

Under the context of traditional models encountering bottlenecks in scientific research fund management, this study constructs a three-dimensional framework of “Mini-App Interaction (MAI) – Background Task Orchestration (BTO) – Data Governance Architecture (DGA)” to explore innovative applications of...

Carbon footprint management is becoming an important issue for governments and enterprises worldwide. This paper proposes a blockchain-based carbon footprint traceability system for home appliances. The system integrates Internet of Things (IoT), IPFS distributed storage, and smart contract technology...

This article takes manufacturing enterprises as the research object and focuses on the impact of ESG (Environmental, Social, and Governance) and intelligent manufacturing on the competitiveness of enterprises. Currently, the academic community mostly assumes a strong correlation between ESG performance...

Under the global context of sustainable development, the green transformation of enterprises has become a key issue for the coordinated development of the economy and the environment. As an important means to achieve low-carbon transformation and ecological innovation, green mergers and acquisitions...

As the core mechanism of distributed ledger, blockchain technology has gradually become an independent research field since the advent of the Bitcoin white paper in 2008. Its application in digital currency has attracted extensive attention from researchers due to its decentralized characteristics and...

Digital platforms play a crucial role in the digital economy, with mergers and acquisitions (M&As) becoming more frequent and showing distinct characteristics compared to traditional markets. We examine 190 M&A cases involving Chinese digital platforms from 2003 to 2024, with a particular focus...

As a key driving force to promote the digital economy and economy, can the strong radiation linkage effect of digital technological innovation play a role in corporate debt default risk? In order to address this issue, this paper selects Chinese listed enterprises from 2010 to 2023 as the object, empirically...

Within the green finance framework, enterprises can tap into a variety of financing tools and models, which are essential for reaching sustainable development goals. These instruments are key in directing capital toward projects that are both environmentally and socially responsible, propelling the shift...

Against the backdrop of developing new-quality productive forces, the digital economy, with its unique mode of production, innovation capacity, and driving force, as well as its role in fostering new technologies and skilled labor, fully demonstrates its strength and potential as a representative of...

With the accelerating development of platform-based digital economies, digital platforms are profoundly reshaping the outward foreign direct investment (OFDI) models of multinational enterprises, promoting a transformation from traditional capital-driven approaches to data-driven and platform-coordinated...

Although virtual reality (VR) technology has emerged over the past two decades, it has gained popularity and widespread use only in some industries, such as gaming. Meanwhile, the travel and tourism industry has high potential market value, yet there remains a growth gap for VR, particularly in the consumer-oriented...

In the rapid development of information technology, the importance of big data in production and life is increasing, but the ethical problems arising from it are also increasing, and it has become a hot spot of academic research at home and abroad. This paper summarizes the current situation...

Amid the digital wave driving global industrial transformation, the platform economy, as a new organizational form in the digital era, is reshaping the paradigms of production factor allocation and regional economic development. This study overcomes the spatial limitations of traditional resource allocation...

With the continuous development of technology and the increasing progress of society, construction project management is confronted with more and more challenges and opportunities. In order to improve the management efficiency and quality of engineering projects, researchers continue to explore and apply...

This paper examines the intricate relationship between corporate law and financial regulation within the context of globalization. It discusses the significance of these legal frameworks in ensuring the stability and integrity of global financial markets, and the challenges posed by the increasing interconnectedness...

Grounding on the theoretical underpinnings linking the digital economy and tax deviation, an assessment framework is devised. Subsequently, via the two-way fixed-effects model regression, leveraging the balanced panel data of 41 cities in the Yangtze River Delta region spanning from 2011 to 2021, the...

In response to climate change, irregular rainfall, and rising sea levels, sponge cities and low-impact development (LID) have become emerging water management approaches that use green infrastructure and permeable materials to reduce runoff. However, as these concepts are new, their effectiveness and...

Climate change-related extreme weather imperils people’s lives, health, and property. This research constructs an insurance evaluation model and a landmark protection model to boost property insurance sustainability. Taking China and the United States as cases, the insurance evaluation model uses a competitive...

In power transmission and transformation emergency repair projects, existing budget preparation and cost calculation standards often fail to meet real-world settlement requirements, especially under dynamic and unpredictable conditions caused by natural disasters. To address this gap, this paper proposes...

Digital finance has emerged as a powerful driver of economic inclusion and growth in developing countries. By leveraging mobile banking technologies, digital wallets, and AI-driven platforms, it enables previously unbanked populations and small businesses to access essential financial services. This...

This paper examines the pivot role of international financial institutions (IFIs) in advancing green finance and their responsibility to provide funds. While IFIs contributes significantly, they face crucial challenges, including diverse regional policies differences and technology disparities across...

Green bonds, as an important component of the financial market, can help companies raise funds for green projects while potentially increasing greenwashing risks. Using data from 305 A-share listed companies (2014-2023), this study employs DID method and GONE theory to explore how green bond issuance...

With the acceleration of urbanization, urban public transportation networks are facing growing travel demands and complex and changing traffic environments. Improving their efficiency and service quality has become an important topic in current urban transportation planning and management. First, this...

As climate change intensifies, agricultural production faces greater uncertainty, especially the frequent occurrence of extreme weather, which poses severe challenges to crop yields, agricultural resource utilization efficiency and rural livelihoods. To this end, this paper studies the practices and...

With the advancement of economic globalization, the increasingly intense market competition has made the corporate survival environment more complex. Therefore, optimizing corporate governance structures, enhancing internal audit quality, and leveraging these improvements to drive corporate value growth...

Traditional pharmaceutical packaging has focused on functionality but neglected sustainability, patient needs, and its potential values for individuals, society and the environment. This paper examines the connection between pharmaceutical packaging and its stakeholders, assessing current sustainable...

In China’s “dual carbon” strategy, carbon emission reduction is very important to the green transformation of economic society. This paper assumes that transition financing indirectly drives carbon emission reduction through technological progress, and there is a spatial spillover effect, and examines...

Sustainable development stands as a pivotal global - scale developmental core issue in contemporary times. Disclosure of corporate sustainable development accounting information is of vital significance for advancing sustainable development. This paper delves into the current situation of both domestic...

With the acceleration of China’s population aging and the deepening of rural revitalization strategy, the integration of silver hair economy and agricultural development has become a key path to achieve resource reallocation and stimulate rural vitality. From a financial perspective, this paper explores...

Corporate ESG performance can be regarded as a critical non-financial indicator for obtaining commercial credit financing. However, divergence in ESG ratings among different rating agencies may undermine their credibility and exacerbate friction in supply chain finance. This paper focuses on the impact...

Against the backdrop of global economic sustainable development, ESG (Environmental, Social, and Governance) assessment has emerged as a crucial indicator for measuring a company’s non-financial performance and sustainable development capabilities. Through empirical analysis, this study delves deep into...

The rapid development of the digital economy poses severe challenges to the traditional tax system. New business models such as cross - border data flows, virtual transactions, and platform economies have made issues like tax source definition, tax jurisdiction, and profit allocation increasingly complex....

This paper empirically investigates the relationship between the previous year's ESG performance and the enterprise value of agricultural listed companies by using a two-way fixed-effects model with agricultural listed companies in Shanghai and Shenzhen A-shares from 2014 to 2023 as the research...

China’s current green tax system is primarily composed of the Environmental Protection Tax (EPT) implemented in 2018, along with consumption tax, resource tax, vehicle purchase tax, and vessel tonnage tax. However, a comprehensive green tax system has yet to be established, and reforms are urgently needed....

The concept of green development is an important part of the new development concept. As an important regulatory tax type, consumption tax is an effective means to regulate production and consumption, and it plays an important role in guiding and promoting green development. Based on the perspective...

This article studies the application and practice of business analysis in market forecasting. Business analysis is a method of understanding markets and making predictions by collecting, processing, and analyzing business data. Market forecasting is crucial for enterprises to formulate marketing strategies...

This study explores the mechanism of land resource allocation on real estate prices using Beijing as a case study. As the capital and economic center of China, Beijing has limited land resources and strong demand in the real estate market. This paper analyses in detail four aspects: land supply policy,...

The COVID-19 pandemic has disproportionately impacted the labor market, particularly affecting women’s employment. While fiscal and monetary policies have aimed to mitigate economic turmoil, few research has specifically analyzed how the pandemic exacerbated employment challenges for women in the U.S.,...

Radical Innovative Behaviors have received widespread attention from academia and practice due to their ability to maximize self-actualization of employees in organizations. Job Crafting, an employee-initiated self-directed work redesign behavior, plays an indispensable role in this process. Based on...

Commercial banks are crucial in serving the real economy, with bank capital as the foundation. However, strict regulations and the need to bring off- balance-sheet activities back on-balance-sheet pose challenges. This makes it hard for banks to achieve “regulatory stability” and “steady growth” simultaneously,...

With the rapid evolution of the digital economy, how individuals adapt to the changing workplace has become an important issue in both academia and practice. Job crafting is the process by which employees shape and redefine work tasks, perceptions, and interactions to optimize their fit with work. It...

Taxes play a pivotal role in influencing a nation's economic progress by generating revenue for essential public goods and services. Nonetheless, an excess of taxation can impede economic growth by deterring investment and consumption. Therefore, this study examines the relationship between taxation...

By investigating the perceived quality of museum study tour experiences, this study aims to propose optimization strategies to refine these perceptions. Online reviews (n = 2,983) from Ctrip were analyzed via Python and ROST, including high-frequency word statistics and sentiment analysis. This allowed...

With the accelerated advancement of scientific and technological innovation, the humanoid robot industry is gradually entering a period of explosive growth. This paper compares and analyzes the practical experience of advanced provinces such as Beijing, Shanghai, Guangdong, and Zhejiang in the field...

This article explores the impact of multiple factors on the effectiveness of leadership styles through a comparative analysis of Microsoft's Satya Nadella and WeWork's Adam Neumann. Although both leaders adopted a transformational leadership style, the results were quite different due to background...

In China, the government has a significant impact on enterprise development, and how to help enterprise development with corporate political social capital is crucial for enterprises. This paper empirically investigates the relationship between corporate political social capital, financing constraints...

The influencing factors of employee creativity are the focus of attention of the organization and employees, and psychological ownership is the sense of possession that people have of objects (material or immaterial). Based on the self-determination theory, SPSS 27.0 was used to test the hypothesis through...

Innovation investment is key to high-quality corporate development and should be central to business strategy. Executive compensation incentives not only shape resource allocation but also critically influence innovation efforts. Additionally, analysts, as vital sources of market intelligence, offer...

In recent years, China’s family tourism market has experienced rapid growth. However, existing group travel products still lack flexibility and personalization, limiting engagement between children and parents. This study employs a qualitative research approach, integrating the Jobs-to-Be-Done (JTBD)...

This paper delves deeply into the complex relationship between geopolitical risks and consumer behavior against the backdrop of deepening globalization. Geopolitical risks occur frequently, and their impacts on the international order and consumer decision - making are becoming increasingly evident....

This study explores the influence of various advertising types on product sales, with a particular emphasis on the effectiveness of television, radio, and newspaper advertising strategies. The analysis is based on a public sales dataset sourced from Kaggle. In the preliminary stages, data preprocessing...

There are many patterns of changes in stock prices, and the stock price pulse pattern is one of them. Once this pattern occurs, the related stock prices will undergo a pulse change in a very short period of time, bringing considerable short-term returns to investors. Through observation and analysis...

As a major venue for cultural dissemination, museums are responding to the market trend by integrating their collections’ resources to launch cultural and creative products. Based on the 4V marketing theory, this thesis discusses consumers’ purchase intention for museums’ cultural and creative products...

With the development of the economy and increased health awareness, the demand for vegetables continues to rise. Addressing the issue of short shelf life and price fluctuations in fresh supermarkets, this paper proposes a comprehensive optimization model aimed at optimizing inventory management, reducing...

With the rapid development of social e-commerce, consumer trust has become a key factor influencing user purchasing behavior and the sustainable growth of platforms. This study takes Douyin, a leading social e-commerce platform in China, as the research object to explore the construction mechanisms and...

With the continuous growth in the scale of public fund management and the number of products, fund selection and evaluation have become key components of investment decision-making. Individual investors typically rely on intuitive indicators such as performance and star ratings, while institutional investors...

With the rapid development of urbanization, cities are facing various disaster risks. Traditional disaster risk assessment and decision-making methods have limitations in dealing with complex and dynamic urban environments. This paper focuses on the construction of an urban disaster risk assessment and...

Ultra high voltage engineering is an important carrier of the new energy supply system. The current construction management of ultra-high voltage power grid projects faces problems such as insufficient construction management strength, structural shortage of participating teams, insufficient supply of...

In the context of the comprehensive implementation of the “two-invoice system” reform, the impact of the “two-invoice system” on the tax risk of pharmaceutical manufacturing enterprises is studied by using the financial data of China’s Shanghai and Shenzhen A-share listed companies in the pharmaceutical...

Geographic Information System (GIS), usually defined as a technical system that collects, stores, manages, calculates, analyzes, displays，and describes relevant geographic distribution data in the space of the whole or part of the Earth’s surface layer (including the atmosphere) with the support of computer...

Family enterprises hold a prominent position in the economic development process yet are confronted with a multitude of governance hurdles. By selecting the Shanghai and Shenzhen A-share listed family enterprises during the period from 2014 to 2022 as research specimens, this study delves into the influence...

Macroeconomic news, as a statistical data of economic indicators regularly published to measure national fundamentals, provides basic information for financial asset prices. Based on the RMB exchange rate data from 2011 to 2023 and the macroeconomic news data of China and the United States, this paper...

Building a good legal environment is of great significance to the high-quality development of China’s bond market. This article uses quasi natural experiments on the establishment of bankruptcy courts in various regions of China and uses the difference in differences method to identify the impact of...

As China becomes increasingly globalized, foreign exchange reserves serve as a crucial indicator of economic strength and international standing, thereby shaping economic security, international payment capacity, and financial market stability. However, foreign exchange reserve fluctuations are driven...

Independent director systems have been widely adopted globally as a key corporate governance mechanism. The independent director system serves as a critical governance mechanism to mitigate principal agent conflicts, enhance corporate transparency, and protect minority shareholders’ interests. This paper...

With the rise of China’s economy, the use of the RMB in multilateral international trade has been increasing. For instance, international students or tourists can directly use Alipay or WeChat for overseas consumption, as the system automatically converts foreign currencies into RMB for settlement. In...

This research paper conducts a systematic analysis of exchange rate fluctuations on international trade by exploring the influence on price competitiveness along with trade volume performance and trade structure adjustments and cross-border investment flows. Exchange rates directly affect companies’...

Under the backdrop of deepening exchange rate marketization and capital account liberalization in China, central bank foreign exchange interventions remain a critical tool for stabilizing currency volatility. This study investigates how the People’s Bank of China’s (PBOC) actual interventions influence...

This paper mainly focuses on the resource-oriented financial control of resource-oriented enterprise groups, with W steel plant as a specific analysis case, in-depth analysis and discussion of its current financial control situation. It is found that W steel plant has significant difficulties and challenges...

Currently, ecological and environmental issues are becoming increasingly significant, and environmental protection has become a global focus. China is actively promoting green innovation in enterprises to tackle global climate change. However, for a long time, the United States has been implementing...

This paper utilizes data from the China Customs Database and the China Industrial Enterprise Database spanning from 2000 to 2015 to construct simultaneous equations. Taking enterprises in the Guangdong-Hong Kong-Macao Greater Bay Area as an example, it conducts an empirical analysis on the interactive...

The automotive industry requires a strategic change to electric vehicles (EVs) and BMW has emerged as a leader in shifting toward sustainable transportation. BMWs have gradually shifted from traditional gasoline-powered vehicles to EVs through a series of drivers that include environmental rules and...

The rapid development of global economy and science and technology brings opportunities and challenges for enterprises. Comprehensive budget management is crucial to enterprise management, but there are problems such as not closely integrated with enterprise strategy. [1] Optimizing the comprehensive...

Driven by the deep integration of blockchain technology and the digital economy, financial technology innovation and digital currency research have evolved into a core interdisciplinary field. Based on scientometrics, this study screens out 80 high-impact papers from the Web of Science Core Collection...

This paper systematically investigates China’s reform to shift the collection stage of passenger vehicle consumption tax from production to retail and decentralize revenue to local governments. It identifies institutional flaws in the current production-stage taxation model, including tax base erosion,...

In recent years, the global economic landscape has become increasingly complex, and domestic market demand in China has declined, leading to a growing trend of “involution-type” competition among Chinese enterprises. Such competition not only reduces overall industry efficiency but also severely restricts...

Disassembly line is the most suitable way for enterprises to disassemble large-scale waste products. However, the disassembly process is complex. It is hard to balance the workload among workstations of line, so designing and balancing the disassembly line is important. Besides, in disassembly process...

By analysing the current situation of financial innovation in the era of digital economy, this paper gives the financial innovation strategy based on the principles of investment science from three aspects: investment in digital assets, investment in fintech enterprises, and innovation in digital financial...