{"title":"A Review of Research on Economic Responsibility Auditing in State-Owned Enterprises","authors":"Li Ma, Xindi Zhang, Cuilin Wang","doi":"10.56028/aemr.6.1.429.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.429.2023","url":null,"abstract":"By collating and reading domestic research results on economic responsibility audit of state-owned enterprises from 1988 to 2022, we analyze and find that the current research content mainly focuses on the meaning of economic responsibility audit of state-owned enterprises, audit subjects, audit objects and audit strategies, etc. The basic research content is relatively rich and reaches a high level of agreement among scholars in many aspects, but the precision of responsibility definition, application of big data technology, etc. However, there is a relative lack of high-level research on the precision of responsibility definition, application of big data technology, innovation, etc.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127739601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research on Performance Evaluation Index System of Internal Logistics in Enterprises from the Perspective of Green Development Case Study of Small and Medium-sized Enterprises","authors":"Tianrui Zhang","doi":"10.56028/aemr.6.1.456.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.456.2023","url":null,"abstract":"Under the background of \"Dual Carbon\" in China, it is very important for enterprises to formulate an appropriate green logistics performance evaluation index system. Taking small and medium-sized logistics enterprises as the research object, this paper uses AHP method to build a green comprehensive performance evaluation index system from the three dimensions of cost control, internal management and cost dimension, and finally comes to the conclusion that enterprises should pay attention to the control of transportation cost and the control of internal execution efficiency. Empirical research is conducted on some small and medium-sized enterprises in Suzhou as examples.Also, this paper further verifies the rationality of the index system.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123217829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does the level of corporate carbon disclosure affect the audit opinion decision?","authors":"Li Ma, Zhongchi Ma, Cuilin Wang","doi":"10.56028/aemr.6.1.433.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.433.2023","url":null,"abstract":"Enterprises are battling issues with economic growth and environmental protection while reaping the benefits of low carbon development as the driving force behind China's \"Carbon Dafeng Carbon Neutral Target\". Will the high degree of carbon information disclosure increase the issue of standard audit opinions under the non-mandatory carbon information disclosure principle? In order to investigate the mechanism of the role of material misstatement risk between the two, this paper chooses A-share listed companies in Shanghai and Shenzhen from 2009 to 2021 and conducts an empirical test of the impact of the level of carbon information disclosure on the issuance of standard audit opinions. It is discovered that for businesses having high quantities of carbon information, auditors are more likely to offer standard audit opinions.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124927926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Local Power: Chairman's Hometown Identity and Enterprise ESG Performance","authors":"Zhiqin Zhang","doi":"10.56028/aemr.6.1.468.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.468.2023","url":null,"abstract":"Based on the data of senior executives of Shanghai and Shenzhen A-share listed companies from 2008 to 2021, this paper constructs the hometown identity of the chairman and empirically tests its impact on the performance of ESG. The study finds that the chairman's hometown identity can positively promote the firm's ESG performance., This paper explores the moderating effects of hometown identity and firm ESG performance from the perspective of online media attention and financing constraints. The results show that the companies with low online media attention and high financing constraints tend to have poor ESG performance, and the chairman's hometown identity can effectively improve the ESG performance of these two types of companies. The results show that encouraging entrepreneurs return to their hometowns to start their businesses and considering hometown identity when hiring can improve the ESG performance of enterprises. This study not only broadens the perspective of informal institutions at the top management level, but also provides a strong scientific basis for improving ESG performance.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125031704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research On The Coupling and Coordination between Green Investment and Marine Economic Development Level","authors":"Ziyue Guo","doi":"10.56028/aemr.6.1.421.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.421.2023","url":null,"abstract":"In this paper, I use the entropy value method to measure the development level of marine economy of 11 coastal provinces in China from 2007 to 2017. Then use the total investment in environmental pollution control, the completed investment in forestry, and the total investment in urban environmental infrastructure construction to measure the level of regional green investment, and establish a coupled coordination degree model to evaluate the coupling and coordination level between green investment and marine economy on the 11 coastal provinces from 2017 to 2017 (due to data availability). The conclusion shows that from 2007 to 2017, the value of green investment and the level of marine economy both shew an upward trend, and the average annual growth rate of green investment is higher than the level of marine economy, but marine economy grew more stable and performed better on regional balance. The coupling coordination degree between green investment and marine economy shew a change from serious disorder to good coordination from 2007 to 2017.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127268224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research on product market competition and corporate innovation","authors":"Ziye Fan, L. Bai, Jianyu Chen","doi":"10.56028/aemr.6.1.415.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.415.2023","url":null,"abstract":"In the development process of enterprise modernization, the external environment of enterprises has important practical significance for the innovation development of manufacturing enterprises in China. In this paper, the relationship between product market competition and enterprise innovation is investigated using an empirical research method with a sample of A-share manufacturing companies listed in Shanghai and Shenzhen in China from 2011to 2021. It is found that the degree of product market competition has a significant promotion effect on enterprise innovation, and the greater the degree of competition, the more significant the promotion effect. The research of this paper provides an important reference for China's manufacturing enterprises to improve their innovation ability under different competitive markets","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122981257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does the digital divide affect business innovation? -- Moderating effects based on the digital economy","authors":"Shiwei Wang","doi":"10.56028/aemr.6.1.481.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.481.2023","url":null,"abstract":"In the context of the rapid development of the digital economy and the reshaping of China's new advantages in international cooperation and competition and the promotion of the new development pattern of \"double cycle\", this paper examines the impact of the digital divide on corporate innovation and its underlying mechanisms based on annual data of A-share listed companies from 2011 to 2021. The study shows that the digital divide inhibits the innovation level of enterprises, and the digital economy reinforces the negative relationship between the digital divide and enterprise innovation. The digital divide inhibits firm innovation by suppressing the role of digital inclusive finance in promoting firm innovation; the widening of the digital divide also leads to the suppression of information asymmetry, which inhibits firm innovation; finally, the study finds that the digital divide has a greater inhibitory effect on firm innovation in non-eastern and non-minority regions. In contrast, the inhibiting effect of digital divide does not play out in ethnic minority gathering areas. The government should do a good job of macro regulation of digital development; firstly, improve the level of digital development in non-eastern regions as well as ethnic minority agglomerations; and require enterprises to consolidate the digital foundation according to the actual situation, introduce digital technology, and promote their own innovation development.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129722469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Impact of Digital Economy Development on Industrial Structure Upgrading--Based on Two-way Fixed Effects Model Analysis","authors":"Jinliang Li","doi":"10.56028/aemr.6.1.546.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.546.2023","url":null,"abstract":" Digital economy is an important engine for building a modernized economic system. Through new generation information technology, it improves the operation efficiency of industrial chain and expands the innovation space of industrial chain, thus helping to upgrade the industrial structure. Based on the balanced panel data of 30 provincial administrative regions in China from 2012 to 2020, a two-way fixed effects regression model is constructed to empirically test and explore the impact of digital economy development on industrial structure upgrading. It is found that: Digital economy development can significantly promote industrial structure upgrading, and the conclusion still holds after a series of robustness tests. The promotion effect of digital economy development on industrial structure upgrading is regionally heterogeneous and social consumption level heterogeneous, which can significantly promote industrial structure upgrading in western and low social consumption level regions, but not in eastern, central and high social consumption level regions. Accordingly, policy suggestions are made in three aspects: vigorously developing digital economy, formulating regional differentiated digital economy development policies, and coordinating the relationship between consumption upgrading and supply side","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129383254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Net Effect of Giant Sports Competition on Local Economy: Evidence from Olympic Games and World Cup","authors":"Yugao Chen","doi":"10.56028/aemr.6.1.587.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.587.2023","url":null,"abstract":"The Qatar World Cup, with a staggering investment of up to $220 billion, has been concluded for half a year. However, considering the financial returns solely from the World Cup, it falls far short of breaking even. This raises the question of whether hosting large-scale sports events is worthwhile. This study provides new evidence on the economic impact of hosting major sports events in the host country through a natural experiment. Based on data from the Olympics and World Cups held between 1991 and 2021, the experimental results indicate the following: 1. Hosting major sports events has a net positive effect on the local economy by influencing the employment rate and promoting the development of the service sector, thereby boosting GDP. 2. The hosting of major sports events can yield better economic benefits for developing countries under specific circumstances. Based on the research findings, policymakers should prioritize considering the development of infrastructure in the host country and the return period of investment costs for hosting major sports events. They should also contemplate whether the events align with the local culture and level of community participation.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116227917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Monetary policy and housing bubble","authors":"Yue Gao","doi":"10.56028/aemr.6.1.523.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.523.2023","url":null,"abstract":"This research paper examines the relationship between monetary policy and housing prices in macroeconomics, with a focus on the United States. Housing prices play a substantial role in the consumer price index, and therefore, ensuring price stability for goods and services. The paper reviews the literature on two different perspectives: John Taylor's argument that loose monetary policy contributed to a surge in house prices, and Ben Bernanke's perspective that other factors caused the housing bubble. This paper contains the discussion on the literature of monetary policy and house prices, using the linear regression model and the idea of Taylor rule from different perspectives to identify the relationship between monetary policy and the housing prices. The analysis reveals differences in purposes of the models, which provides a basis for further discussion on the rule of monetary policy.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132291450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}