All of the articles in this proceedings volume have been presented at the 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025) during May 30 to June 1, 2025 in Dali, China. These articles have been peer reviewed by the members of the Scientific Committees and reviewers...

Due to the similarity and overlap of concepts, the obligation of appropriateness and the obligation to inform are often vaguely defined, and the judgment is easy to be imprecise in judicial practice, which seriously affects the credibility of the judiciary and the protection of the rights and interests...

With the rapid development of the digital economy, corporate financial management is undergoing an unprecedented transformation. The purpose of this paper is to explore how the new models, tools and strategies of enterprise financial management affect the function and efficiency of the supervision department...

With the advent of the digital economy era, the valuation of Internet enterprises is encountering novel challenges. Traditional valuation methods, such as the dividend discount model (DDM) and the discounted free cash flow model (DCF), exhibit significant limitations when applied to Internet companies....

Since the four Industrial Revolutions brought people mechanisation, electrification, digital manufacturing technology, and smart production, more attention has been paid to technology. Moreover, developing technology has become the top priority in the modern world. The appearance of Microsoft Corporation...

As the demand for electric vehicle (EV) infrastructure surges in the United States, understanding how companies approach the growing EV charging market is essential. This paper conducts a comparative analysis of ChargePoint and Tesla’s EV charging business models using the Business Model Canvas (BMC)...

In the context of global economic integration, multinational corporations (MNCs) face significant currency risks due to cross-border transactions involving multiple currencies. This study evaluates the effectiveness of hedging strategies—including futures, forwards, options, swaps, and loan hedging—through...

By February 2025, Hong Kong’s healthcare sector will be faced with multifaceted challenges. It has to align technological progress, such as AI diagnostics, with demographic changes, including a projected 30% elderly population by 2030, all while adhering to strict ESG mandates. The Hang Seng Healthcare...

This report performs an in-depth case study of the BYD takeover of Tianqi Lithium using Comparable Company Analysis (CCA) as the key tool for investigating the takeover. The report states specifically the process of CCA methodology from preparing to data gathering all the way to the derivation of the...

This study conducts a comprehensive financial performance analysis of J.P. Morgan Chase & Co. from 2018 to 2022, focusing on key financial indicators such as Return on Equity (ROE), Return on Assets (ROA), Net Interest Margin (NIM), Cost-to-Income Ratio, Loan Loss Reserve Coverage, Capital Adequacy...

This paper provides a comprehensive analysis of the investment value of Xiaomi Corporation based on its financial statements from 2021 to 2023 and corporate risks. By researching its core financial indicators, business structure and strategic layout, this paper aims to provide investors profound insights...

With the digitization of the global economy and the development of social media, the financial performance of Meta Platforms, Inc. (formerly Facebook), as a global leader in the social media industry, has been the focus of attention in the capital markets. Based on the financial statements of Meta Company...

With the growing environmental challenges worldwide, nations are implementing policies to help adopt new energy technologies and develop green technologies. China’s New Energy Demonstration City Policy (NEDCP) has demonstrated notable effectiveness in achieving its dual objectives of energy structure...

According to the current situation of the rise of DeepSeek in the wave of AI development, and many industries will be affected. Therefore, this paper attempts to explore the future development direction of DeepSeek in the financial field. The research focuses on the impact of DeepSeek on both domestic...

With the advancement of innovative technologies, tax authorities have updated policies and tools to adapt to increasingly complex markets and tax environments. How enterprises can leverage digital means to reduce tax risks has become a critical aspect of internal management. This paper analyzes the shortcomings...

In the context of rapid digital transformation, enterprises are facing increasingly complex supply chain risks, and enhancing supply chain resilience has become a key issue for sustainable development. This paper aims to explore the impact of digital transformation on enterprise supply chain risk management...

In the context of globalization, multinational enterprises (MNEs) are increasingly exposed to exchange rate fluctuations, which pose significant threats to their financial stability and operational performance. This paper aims to explore the measurement of exchange rate risk exposure and the optimization...

As an important part of fiscal policy tool, tax incentive plays a key role in breaking down market segmentation, promoting factor flow, and optimizing resource allocation. This paper analyzes the mechanism of tax incentive in promoting fair competition in the market, stimulating innovation momentum and...

As the intellectual property pledge financing market continues to develop, this approach has increasingly become a crucial funding channel for technology-driven small and micro enterprises. At the same time, the risks and problems therein have also been exposed. Among them, the effective supervision...

In the context of the deepening commercialization of the global professional sports industry, professional sports clubs are faced with multiple challenges such as intensifying competition, diversified user demands and technological changes. The traditional management system has been unable to adapt to...

Since 2003, e-sports has been officially listed as a sports item in China, e-sports culture has been widely recognized, and ushered in the golden age of industrial development. In recent years, the development of e-sports industry is becoming more and more strong. While expanding group consumption and...

With the reconstruction of the global sports industry competition pattern, traditional income cannot meet the strategic goals of sustainable development of professional sports clubs. Therefore, professional sports clubs are shifting towards a diversified revenue strategy, breaking through the barriers...

The successful operation and management of large-scale sports events not only rely on organizational capabilities and resource allocation but are also profoundly influenced by social and cultural factors. This article takes China and the United States as comparative objects to deeply explore the empowering...

The tax administration of live-streaming e-commerce tipping income faces challenges such as ambiguous legal definitions, lack of platform supervision, and lagging technical means, leading to national tax revenue loss and industry imbalance. This paper uses the case of Xu Guohao, a Momo streamer, who...

This study examines the mechanism through which severance costs affect cost stickiness of enterprise and the moderating role of employee compensation in Chinese private enterprises, grounded in the three foundational theories of cost stickiness and the contract theory. Using the sample of the A-share...

In the context of global emphasis on sustainable development, sustainable accounting practices have become an important part of corporate governance. This paper explores the driving factors and path optimization of sustainable accounting practices from the perspective of corporate governance structure....

In the era of escalating global concerns over sustainable development, ESG (Environmental, Social, and Governance) has emerged as a pivotal metric for evaluating the long - term value of enterprises. Corporate governance, as an essential internal institutional arrangement, plays a crucial role in driving...

Through the analysis of enterprise tax risks, it can be seen that we have achieved some results in tax risk management. However, compared with international large enterprises, there are still significant gaps in both the application of risk management concepts and the construction of risk auditing methods...

This paper, from the perspective of technological innovation, deeply analyzes the drive mechanism of industrial agglomeration on tax source construction. By constructing a theoretical analysis framework, it systematically explains the action path of “industrial agglomeration - technological innovation...

This paper focuses on the pain points of insufficient strategic penetration and missing management closed loops in headquarters performance management. It systematically constructs an integrated and connected performance management system for headquarters, effectively enhancing their value creation capabilities....

As a pioneer in the peer-to-peer (P2P) accommodation industry, Airbnb has driven structural transformation in the traditional hotel industry through its disruptive business model, leveraging the global spread of the sharing economy. However, systematic analyses of its innovative model and related impacts...

With the ongoing complexity of the international landscape, strategic competition among major powers has become increasingly intense. Against this backdrop, the United States and Europe have leveraged the Ukraine crisis to impose a series of tax-related sanctions on Russia, including tax investigations...

This research investigates the empowerment of supply chain finance (SCF) by blockchain technology to achieve optimized cash flow. By analyzing the critical issues inherent in traditional SCF and leveraging the principles and advantages of blockchain, this paper explores its potential empowering mechanisms....

This paper provides new ideas and methods for resource and environmental auditing for the construction of ecological civilization and beautiful Hebei in Hebei Province, and helps the coordinated governance of the ecological environment in the Beijing-Tianjin-Hebei region and the green development of...

Against the background of the national “14th Five-Year Plan” to promote the construction of Digital China, this study analyzes the synergy of digital economic development in the Beijing-Tianjin-Hebei region from 2019 to 2023 based on the entropy method and coupling coordination model. The results show...

This study presents a comprehensive analysis of property tax classification using machine learning approaches applied to the 2024 U.S. Property Tax Roll dataset. The research employs four different machine learning algorithms - XGBoost, Random Forest, Support Vector Machine (SVM), and Logistic Regression...

Against the background of the EU’s countervailing investigations against Chinese wind power enterprises, this paper, based on the WTO Agreement on Subsidies and Countervailing Measures (SCM Agreement) and based on the theory of trade effects, discusses the impact of the countervailing investigations...

The value of ecological products is a key path to achieving a “Beautiful China” and an important measure for implementing Xi Jinping’s ecological civilization thought, which holds significant importance for the comprehensive development of a green economy. At this stage, the realization of the value...

Affected by the economic downturn in the post-COVID-19 period, global economic efficiency has experienced a notable decline. As a cornerstone of the financial sector and a primary point of contact for customers, banks have particularly felt the impact, with their profitability showing a marked decrease....

Against the backdrop of the rapid development of short video websites, effectively monetizing traffic has become a significant challenge. This study selects the head-short video platform TikTok as an example, focusing on its monetization of and proposing improvement suggestions. The approaches of monetization...

This study empirically examines the relationship between financial leverage and corporate performance in China’s A-share market, using data from 273 publicly traded firms between 2014 and 2019. The analysis evaluates the effects of leverage ratios, operational scale, and firm maturity on profitability,...

Tencent Holdings Limited has emerged as a global leader in internet technology, with diversified operations spanning social media, digital entertainment, fintech, and cloud computing. Despite its market dominance, the company faces mounting challenges, including regulatory scrutiny, macroeconomic volatility,...

This study focuses on the financial transformation of New Oriental Education & Technology Group in the context of China’s “Double Reduction” policy. Utilizing financial data from 2021 to 2024, we conducted both horizontal and vertical analyses of income statements, balance sheets, and cash flow statements,...

Tax inspection is one of the important links in tax collection and management work, and value-added tax, as one of the most important parts of tax collection, has received high attention from the country. Tax inspection in the process of value-added tax collection is conducive to supervising taxpayers...

Mergers and acquisitions (M&A) are pivotal strategies for expanding market reach, enhancing technological capabilities, and gaining competitive advantages. However, the process involves significant risks that can impact the value of the deal and the organizations involved. This essay explores the...

The objective of this research is to investigate how Sino-US trade tensions affect the stock performance of publicly traded firms in the A-share high-tech sector. The direction, magnitude and duration of the impact of the trade war event on the return rate of A-share high-tech stocks were analyzed through...

It is very valuable to study the impact of network platform traffic on the operation of physical stores. This paper takes the Tiramisu store of Qifeng coffee and Guigui as the research object. Research has found that compared with traditional propaganda methods, network propaganda has a wider reach and...

This paper examines Freshippo as a case study to explore its innovative model and outcomes within the context of “New Retail.” Through a literature review on retail business model innovation, we identify technological advancements, shifts in consumer preferences, and supply chain optimization as key...

As a disruptive breakthrough in financial technology, blockchain technology is changing banking industry operational models. Using the SWOT paradigm, this paper methodically examines its strategic effects, pointing out technical strengths, natural constraints, and outside opportunities and hazards. Blockchain’s...

The rapid development of digital intelligence technology is disrupting the legal obligation system of carbon emission compliance in the ESG (Environmental, Social and Governance) transformation of traditional enterprises. The concept of ‘technology-permeable legal obligations’ is proposed through the...

Over the past decade, live streaming has emerged as a powerful marketing tool that has reshaped the retail landscape and influenced consumer behaviour. This study uses the case of Erke to explore whether live-streaming sales can be a lifeline for troubled companies. Erke, once a well-known Chinese sportswear...

In this paper, the decision strategy under different scenarios is studied for the decision choice problem of manufacturing enterprises in the production process. The study aims to help improve the operational efficiency and agility of enterprises through the specific analysis of the decision-making problem...

As sustainable development becomes a global consensus, green bonds have emerged as a critical instrument for financing environmentally beneficial projects. In addition to their environmental focus, the increasing adoption of embedded options—such as callable and puttable structures—has introduced new...

This article is based on a game theory model and systematically analyzes the research progress of group behavior in the economic market and its dual impact on consumer decision-making. Research has found that group behavior can bring decision-making convenience to consumers, but it may also lead to irrational...

The healthcare system plays a crucial role in shaping economic inequality, profoundly affecting the level of access to healthcare services, the financial burden on households, and the overall economic mobility of society. This study selected three countries, the United States, India, and Sweden, to conduct...

This study investigates the joint explanatory power of size (ME) and value (EP) factors in China’s A-share market from 2000 to 2024. Addressing structural idiosyncrasies such as shell value contamination, we propose a two-factor strategy that excludes the smallest 4% of stocks and constructs portfolios...

In recent years, with the increasing awareness of environmental protection among people, the new energy vehicle industry is gradually emerging. What investors in automotive industry concern most is how to invest in a wisdom way to reduce risks. This study intends to analyze financial performance of Tesla...

In the context of rapid digital technology advancement, talent is the core driver of the manufacturing industry’s digital transformation. This study examines the impact of technology shock awareness on employees’ digital creativity from an internal motivation perspective. By integrating the Conservation...

In recent years, China’s economy has continued to grow and the urbanization process is accelerating. The real estate market is also of great significance to promoting social stability and improving people’s quality of life. Based on the perspective of big data in this paper, a multiple linear regression...

With the rapid development of the times, the world has seamlessly stepped into the Internet era. Once a trailblazer in this domain, Facebook has witnessed a remarkable transformation from a simple social network to a multifaceted business empire. Initially, it connected people across the globe, revolutionising...

Driven by both the global energy structure transformation and the digital wave, the customer service system in the power industry is undergoing profound changes. The traditional integrated and non-differentiated service model has become difficult to meet the diverse and personalized service demands of...

Employee Stock Ownership Plans (ESOPs) are institutional tools that integrate incentives, governance, and wealth distribution. Their development can be traced back to the Industrial Revolution in the 19th century and became institutionalized and globalized in the 20th century. After long-term exploration...

This article focuses on the key issue of macroeconomic policy adjustment, and deeply analyzes its multidimensional impact on the financial markets of China and the United States. In the global economic landscape, China and the United States occupy a pivotal position, and every change in their macroeconomic...

This study employs a rigorous method of comparative analysis to conduct in-depth investigations of the two representative healthcare systems in China and the United States. The Chinese healthcare system is led by the government and has significant advantages. It has successfully achieved wider medical...

The Japanese anime industry holds a pivotal position in the global intellectual property market and has become an important engine driving domestic and international economic development. This industry has built a complete industrial chain covering multiple fields such as animation production, derivative...

The promotion of urban infrastructural improvements and sustainable progress, large-scale events in sports serve as significant opportunities. Discussed within this paper are the 2008 Olympic Games held in Beijing alongside London’s 2012 Olympics as instances, examining through empirical analysis alongside...

This paper investigates the extent to which China’s equity market reflects macroeconomic fundamentals, specifically GDP growth, inflation (measured by the Consumer Price Index), and policy expectations. Drawing on regression-based analysis across multiple time frames—contemporaneous, lagged, and leading—the...

Volatility estimation plays a crucial role in formulating risk management and hedging strategies in modern financial markets. In the context of option pricing, accurate volatility inputs are essential for strategies such as delta-neutral hedging, which aims to eliminate directional exposure by dynamically...

Renewable energy is a growing concept that manifests itself in many forms in other industries. One of the most notable industries is the NEV (New Energy Vehicle) industry. In recent years, the NEV industry has become a very hot topic among all people throughout society, from investors and entrepreneurs...

This paper conducts a comprehensive SWOT analysis of Tesla Inc., a pioneering company in the electric vehicle (EV) and renewable energy sectors. As a technological innovator with a strong brand presence, Tesla has transformed the automotive industry through advancements in battery technology, autonomous...

Currently, the standard of living of people life is enhancing, so people pay more attention to quality of life. This concern is mainly reflected in the food and beverage industry. This concern is mainly reflected in the restaurant industry. The objective of this article is to investigate the current...

The rapid ageing of populations worldwide, especially in China, has intensified the need for comprehensive, sustainable, and innovative eldercare solutions. This paper uses the PESTEL framework to examine the development trends and future prospects of China's pension insurance market, with Taikang...

This study investigates the practical application of Modern Portfolio Theory (MPT) by examining two stocks with markedly different risk-return profiles: Tesla (TSLA) and Procter & Gamble (PG). Based on historical data from 2018 to 2024, Tesla—a high-volatility growth stock—shows an annualised return...

With the prosperous development of emerging industries, traditional production like liquor is affected seriously. Wuliangye Group, as the top enterprise in the liquor industry, occupies a significant proportion of the market. Meanwhile, it is still looking for further development and to maintain its...

This paper critically examines the limitations of the Capital Asset Pricing Model (CAPM) in financial risk measurement by applying the Monte Carlo simulation method. While CAPM remains a foundational model in asset pricing and investment decision-making due to its theoretical simplicity and operability,...

The transaction volume of China’s cross-border e-commerce has experienced exponential growth, with the industry flourishing and a strong emphasis on efficiency. This rapid development not only poses new challenges to the aviation logistics sector but also presents fresh opportunities for its advancement....

With the rapid advancement of artificial intelligence (AI) technology, employees are increasingly experiencing “AI anxiety,” a multidimensional psychological phenomenon encompassing concerns about job displacement, skill obsolescence, and ethical dilemmas. This study aims to systematically analyze the...

With digital transformation accelerating, AI deeply impacts enterprises’ talent development, especially in personalized training, which has drawn wide attention. A Gartner 2023 report shows 68% of global Fortune 500 companies use AI - driven training systems, yet application effects vary, and there’s...

In the era of the digital economy, the development of the new energy automobile industry is intensifying, and the public’s demand for automobiles is also increasing. This paper uses Xiaomi Automobile as an example to explore the impact of business model innovation on enterprise performance within the...

The deep integration of digital inclusive finance and rural revitalization has become a transformative strategy to address the imbalance in urban-rural development and the underdevelopment of rural areas in China. This study explores the dual roles of digital inclusive finance in alleviating financing...

Currently, digital technologies represented by the internet, big data, and artificial intelligence are rapidly evolving and permeating all sectors. As the core units of the digital economy, enterprises are actively undergoing digital transformation. This transformation often involves the adoption of...

This article outlines the current challenges faced by the supply chain industry and examines how AI tools can be used to optimize upstream and downstream integration. The article will first introduce the scope of AI applications in the current supply chain industry and the potential for future improvements...

This study examines the development models and pathways of rural e-commerce under China’s Rural Revitalization Strategy, highlighting its role in bridging urban-rural disparities and fostering sustainable growth. Through case studies of government-led initiatives, enterprise-driven platforms like Alibaba’s...

In today's digital age, China's e-commerce industry is showing a vigorous development trend, with the market size continuing to expand and transaction volume repeatedly reaching new highs. In this context, effective inventory control methods play an irreplaceable key role in the stable operation...

Against the backdrop of the rapid development of the digital economy, new forms of employment have drawn close attention from the government and society. To create an employment environment that is in line with the development of the public economy, the government urgently needs to establish a collaborative...

This longitudinal study examines the strategic transformation and financial resilience of Beijing Yanwen Logistics (2018–2021), a key player in China's cross-border e-commerce logistics sector. Through financial ratio analysis and strategic positioning evaluation, we identify three critical success...

This article will delve into the special structure of Variable Interest Entity (VIE), which is widely used in the business field in China. The VIE model provides an effective way for domestic companies to obtain foreign investment when facing strict local regulatory restrictions. Over the years, the...

Evaluation of innovation output is an important means for enterprises to measure their contributions to innovation and guide the improvement of their innovation capabilities. This paper aims at the problems existing in the current evaluation methods of enterprise innovation output, such as strong subjectivity...

In the age of digital transformation, intelligent financial technology encompasses artificial intelligence (AI), Big Data Analysis, blockchain, and machine learning. The efficiency and availability of financial services are increasing, and risks take on unprecedented characteristics. This study examines...

China's property tax reform follows a phased "pilot - legislation - refined pilot" path. But coordination among multiple parties is challenging, and differences in institutional design slow progress. As a key part of the fiscal system, the reform must adhere to tax - optimization rules,...

Beijing has stepped into a moderately aging society in 2021, and encouraging the elderly to engage in labor participation is one of the important measures for Beijing to cope with population aging. By analyzing the influencing factors of the labor participation rate of the elderly in Beijing, it is found...

In order to improve the product suitability and user satisfaction of women's multifunctional shaver, based on 528 real feedback data, we study the structural defects and interaction barriers in the process of using, analyze the core problems in function integration, operation process and humanized...

With the rapid development of Internet technologies and the deepening digital transformation of enterprises, the boundaries between work and non-work activities have become increasingly blurred. A growing number of employees engage in “cyberloafing”—using the internet for non-work-related purposes during...

Mergers and acquisitions(M&A) are a pivotal strategy for enterprises to realize internationalization and enhance core competitiveness in today's highly competitive environment. This paper takes the high-premium acquisition deal of Activision Blizzard by Microsoft Corporation as a case study,...

Green tax is a general term for all kinds of taxes and tax items related to the rational development of resources and the effective protection of the environment in the tax system. A sound green tax system is a necessary means to achieve green sustainable development. As the core tax of green tax, environmental...

Since its launch in 2017, TikTok has rapidly become a global social media giant. However, due to the implementation of the Protecting Americans from Foreign Adversary Controlled Applications Act (2025), TikTok faces a potential ban on its operations in the United States, which has prompted large-scale...

This study investigates the relationship between corporate greenwashing behaviors and salary disparities within Chinese A-share listed companies, utilizing panel regression models for empirical analysis on data spanning from 2012 to 2023. Furthermore, it examines how the nature of enterprises, industry...

In the context of the new era, in order to study the development level and regional characteristics of new quality productivity in China’s health industry, this article constructs a comprehensive evaluation index system for new quality productivity in the health industry from three dimensions: “high-quality”...

With the rapid development of the digital economy, the demand for highly skilled talents continues to grow, and the importance of vocational education has become increasingly prominent. This paper takes the Intelligent Manufacturing College and the Information Engineering College of Guangdong Innovation...

This paper studies the problem of minors’ addiction to electronic game top-up, which has great social repercussion. On the basis of combing out the current situation, the behavioral economics theory is employed with a case analysis. Reasons for addiction include the misunderstanding of payment isolation,...