Public finance policy plays a vital role in achieving national economic development, social equity, and national security. Since the Reform and Opening-up, China has been able to create an economic miracle that has amazed the world, and one important reason for this is its public finance policy. Therefore, this paper aims to conduct in-depth research on the implementation of public finance policy since the Reform and Opening-up, analyzing its specific impact on various aspects of China’s economy and society, and thus comprehensively evaluating the effectiveness of public finance policy. At the same time, the paper will also focus on the problems and challenges faced by the implementation of public finance policy, such as inadequate policy design, insufficient implementation force, and inflexible adjustment mechanisms. Through in-depth analysis of these issues, the paper will propose some specific suggestions with the hope of providing assistance for the further adjustment and improvement of China’s public finance policy.

The aim of this proposal is to revitalize Macao’s tourism industry through a comprehensive analysis of its institutional background, potential market, and social resources. By utilizing various economic models and theories, the proposal explores the impact of optimization of service system such as integrating childcare services into shopping malls and hotels, as well as the development of entertainment exhibitions, elucidating the potential to enhance market competitiveness and overall utility. Drawing from relevant literature, the proposal presents objective and feasible recommendations. It delves into the significance of collaboration between the exhibition and entertainment industries, emphasizing the need to develop a new high-profit industry to balance the income structure of the tourism sector. The proposal recommends strategic plans to drive revenue growth. Furthermore, it illustrates the pivotal role of high-net-worth mainland Chinese customers in Macao’s tourism industry and the potential to expand entertainment exhibitions to attract more tourists. The proposal also presents the profit models of childcare services, highlighting the need for favorable policies and effective publicity to maximize social output. By combining these insights with economic principles, the proposal aims to provide a profound understanding of the current status and future prospects of Macao’s tourism industry. Additionally, SWOT model is used to reflect benefits and improvement directions of the proposal.

Modern economic management is an economic development model that adapts to the market economy and enterprise economy. Therefore, enterprises should strengthen their attention to economic management and introduce modern control equipment in the process of enterprise economic management. This can ensure that enterprise economic management work develops towards intelligence and modernization, laying a solid foundation for the sustainable development of enterprises.Under the new historical conditions, we must follow the trend of the times and actively promote the modernization of economic management to ensure that the superiority of economic management is maximized. Only by grasping the new trends in China’s economic management can we achieve significant results in our economic management work and promote the healthy development of our economy and society.

The financing ability of enterprises has always been an important proposition in the development process of technology-based enterprises. According to the current difficulties faced by China’s science and technology-based enterprises in the financing process, this paper finds a feasible solution to enhance the financing ability of China’s science and technology-based enterprises by studying the relationship between enterprise ESG, business model innovation, financial technology and enterprise financing ability, which is of great guiding significance to the benign development of China’s science and technology-based enterprises.

The signing of the Regional Comprehensive Economic Partnership (RCEP) signifies the establishment of the world’s largest free trade area. RCEP has made breakthroughs in improving the regional trade and investment environment, promoting economic development, and advancing trade liberalization. It is an open and inclusive free trade agreement, inviting more countries to participate. The implications of RCEP for promoting regional cooperation among China, Mongolia, and Russia include improving cooperation mechanisms, advancing institutional construction, promoting financial cooperation, and e-commerce development, inviting Russia and Mongolia to participate in RCEP economic activities with quasi-member treatment, and strengthening the training of high-quality professional comprehensive talents among these countries.

The COVID-19 pandemic has dealt a huge blow to the global economy since 2020. Under such circumstance, the most essential economic issues are combating inflation while precluding further recession. This paper mainly concentrates on the fiscal policies and monetary policies in both short run and long run that can solve the economic issue above. The authors first recommend increasing government expenditures as the short run fiscal policy. For the long run fiscal policy, the authors introduce several tax policies which can boost economic growth while stabilizing prices. Besides, the authors recommend short term monetary policies, open market operation and forward guidance, to tackle the economic issue. Next, authors propose the quantitative easing as a long run monetary policy. After listing some specific polices that address inflation while prevent recession, authors then discuss the pros and cons of four kinds of monetary and fiscal policy combination under differentiated economic conditions.

This paper studies the influence of e-commerce live broadcast on consumer behavior in the new media environment. Firstly, the paper introduces the rise and development of e-commerce live broadcast. Secondly, the motivation, psychological characteristics and behavioral characteristics of consumers participating in e-commerce live broadcast are analyzed. Finally, the paper discusses the influence of e-commerce live broadcast on consumer decision-making, purchase behavior, attitude and brand cognition. It is found that e-commerce live broadcast plays a significant role in influencing consumers’ behavior, can influence their decision-making and purchase behavior, and has a positive impact on consumers’ attitude and brand awareness. These findings are of great significance for understanding consumer behavior and the impact of e-commerce live broadcast in the new media environment.

This research, leveraging data from the National Copyright Administration spanning the period from 2006 to 2024, employs a Vector Autoregression (VAR) model to investigate the interlinkages between the hog futures market and the pricing dynamics of hogs, corn, and soybean meal. The study’s findings indicate that feed costs exert a notable predictive influence on the pricing of hogs. Furthermore, a pronounced interdependence is observed between hog prices and the prices of grains, with the establishment of futures markets amplifying this relationship. This underscores the pivotal role that futures markets play in facilitating price discovery and managing risk within the hog industry’s value chain. The inception of futures markets has not only elevated the efficiency of market information dissemination but also endowed hog producers with a more accurate gauge of market expectations. These insights contribute to a deeper understanding of the intricate dynamics governing the hog industry’s financial landscape.

In response to the requirements of the new situation, internal audit in universities has transitioned from supervision to service and from cost audit to whole-process project management audit. This article, through case analysis, examined the necessity of whole-process audit in areas such as investment decision-making, design management procedures, bidding procedures, and project cost.

With the rapid development of the digital economy, the speed of industrial digitization has been boosted, digital industrialization has been deeply promoted, and new growth poles to promote the high-quality development of the natural gas industry have gradually been formed. However, there are still some realistic dilemmas for digital economy to empower the high-quality development of natural gas industry. Therefore, the logical mechanism of industrial digitization, digital industrialization, data valorization and collaborative innovation should be used to explore the path of digital economy-enabled high-quality development of natural gas industry.

On the basis of traditional finance, digital finance has strengthened the use of digital technology and big data, with a stronger function of resource optimization and allocation, and has gradually become an important engine for the transformation and upgrading of China’s real economy, which also provides a new opportunity to promote carbon emission reduction. By sorting out the mechanism of digital finance to promote carbon emission reduction, this paper puts forward the realization path of digital finance empowering carbon emission reduction, which provides a theoretical basis for China to promote the achievement of the carbon peaking and carbon neutrality goals.

This paper attempts to use Error Correction Model (ECM) to arbitrage in the futures market. Corn and corn starch futures contracts are chosen since there is a high correlation between them. A passive investment method is used to compare with the result of ECM to examine whether it is effective in making benefits. For risk measure, this paper uses Extreme Value Theory (EVT) and Monte Carlo to calculate the VaR value using the ratio derived above for risk management. The results show that with both higher return and lower risk, the model built by ECM performed better than the benchmark investment method.

Small Island Developing States (SIDS) face unique economic challenges exacerbated by globalization and environmental changes. This study explores the resilience of small island businesses against globalization by adopting a mixed-methods approach, analyzing quantitative data and qualitative insights from business leaders and policymakers. The findings indicate that economic diversification, sustainable practices, strengthened infrastructure, and technological advancements are crucial for enhancing resilience. Case studies from Fiji and Samoa highlight the role of effective policy frameworks and international cooperation in supporting these strategies. The research suggests that tailored approaches are necessary to address each island’s specific needs, offering policy recommendations to aid local governments and international bodies in bolstering the economic resilience of SIDS. This study contributes to understanding how SIDS can turn vulnerabilities into strengths for sustainable growth amidst global pressures.

In all asset pricing literature at home and abroad, it is a common pursuit of scholars to devote themselves to finding more effective factors. In recent years, along with the increasing prominence of global environmental and social issues, the focus of China’s policy has shifted from the pursuit of economic growth to sustainable development, and the concept of responsible investment has quietly gained popularity. We hypothesize that ESG factors have become a non-negligible factor in asset pricing. Therefore, this paper introduces ESG factors based on Fama’s five-factor model and constructs the FF5+ESG six-factor model, focusing on analyzing the pricing efficiency of ESG factors to provide the latest empirical evidence for China’s asset pricing model.

Under the background of unstable external environment, with the increasing emphasis on the concept of sustainable development, how the ESG performance of enterprises affects the financial difficulties of enterprises has received widespread attention. This paper examines the impact of ESG performance on corporate financial distress. Empirical analysis of data from 437 listed companies from 2012 to 2019 shows that ESG performance can reduce the likelihood of companies falling into financial distress.

Judicial forensic accounting, as one of the types of forensic accounting, aims to identify specific financial accounting facts related to litigation cases. In the issue of asset valuation, the measurement method of asset valuation is an essential aspect that cannot be ignored. The choice of measurement methods played a significant role in the shocking Enron financial fraud case, a former energy giant in the United States. Taking the Enron financial fraud case as an example, this paper analyzes the issue of asset valuation measurement methods under the perspective of judicial forensic accounting to provide references for asset valuation identification.

While previous literature considers retailer service strategies and consumer service preferences, the impact of retailer sales efforts and consumer service preferences on service strategy decisions in the supply chain has not been considered. Therefore, we consider three decision models under retailer sales effort to explore the impact of consumer service preferences on stakeholder equilibrium decisions in the supply chain. Then, we analyze and explore manufacturer and retailer profits.

Based on the data of outlet distribution of different types of banks in 21 cities and prefectures in Sichuan Province from 2008 to 2021, this paper quantitatively studies the overall characteristics and evolution rules of outlet distribution, constructs 12 indicators affecting the layout of bank outlets in Sichuan Province according to four different types of outlet distribution areas by using the non-parametric maximum score method. The study finds that economic and financial development is still the key to determine the layout of outlets, and with the spread of IT applications, market distance no longer restricts the cross-regional operation of commercial banks; and banks with brand disadvantages have stronger motivation to expand their outlets, which can easily lead to waste of resources and requires stronger rational guidance.

This paper takes China’s heavy pollution industry as the research object. It analyzes the important factors affecting carbon emissions of heavy pollution industry and constructs the STIRPAT expansion model. The model parameters are estimated by ridge regression method. Three scenarios of baseline, emission reduction, and high carbon are designed to predict carbon emissions with reference to policy planning documents and analysis of historical data. It is found that the carbon peaking time of China’s heavy pollution industry is between 2026 and 2040, and the peaking amount is between 6711.6794 and 8117.3815 million tons. Among the three scenarios designed in this paper, the emission reduction scenario is able to achieve carbon peaking by 2030.

Apple Inc. is a world-renowned scientific and technological innovation enterprise, and its international marketing cases are of high learning value. Taking Apple as the research object, this paper systematically analyzes the reasons and characteristics of its successful international marketing from the aspects of “globalization” demand, destination selection, market entry mode and preliminary plan.

The peaks and troughs of previous oil price fluctuations are associated with some major events. In this paper, BP structural breakpoint test is conducted on the spot price of WTI crude oil during the sample period, and it is found that there are four structural breakpoints in the oil price series during the sample period, and then the sample is divided into five stages. By analyzing the five stages, it is found that the fluctuation period of WTI crude oil spot price is gradually shortened, and the amplitude is gradually increased.

This article examines the application of the Integrate Discipline Puzzle Theory (IDPT) in IRM within business administration (Jin and Li, 2012), thru a case study on FMCG company Genki Forest. It analyzes Genki Forest’s response to shifting market dynamics towards healthier drink options, outlines its innovative strategies, and highlights17 changes made. The study applies the Three-dimensional IDPT framework (Li, 2021), emphasizing technology, consumer needs, and product value in development. It also considers macro-environmental factors affecting Genki Forest, analyzed via PESTEL analysis. The case study concludes by advising Genki Forest to diversify into healthy snacks and emphasizes the importance of internet strategies for growth. It illustrates the significance of innovative approaches in product development, market analysis, and strategic planning in navigating the competitive FMCG landscape, demonstrating Genki Forest’s adept application of the Three-dimensional IDPT in achieving business objectives.

The Internet of Everything has been gradually put forward as early as a few years ago, and the Internet of Things is the key to realize the Internet of Everything, which can link people, things and machines. Under the development of China’s economy, the development speed of the Internet of Things is increasing, but after the initial development stagnation, this is because of the development of the dilemma, obstacles, such as the Internet of Things in the economic model of a single, unreasonable structure and other issues that make the industry can not be further developed, and industrial economics can be analyzed from all aspects of the Internet of Things industry, research on the development of the Internet of Things road, to provide strategies for its development. Therefore, from industrial economics for the Internet of Things to explore the development of Internet of Things.

With the rapid development of globalization and the continuous expansion of the group of new media creators, the market demand for audio materials is also growing. Audio material can not only enrich the expression of content, but also enhance the audience’s immersion and interactive experience. The purpose of this study is to explore the willingness of new media creators in Chengdu, Sichuan Province to buy paid audio materials and its influencing factors.

Financial management is an important part of the development of enterprises, which directly affects the level of production and operation of enterprises. It is of great significance to apply financial management to the marketing of enterprises.Based on this, this paper makes a comparative analysis of marketing forms at home and abroad, focusing on the optimization strategy of financial management applied to enterprise marketing, so as to provide theoretical support for the sustainable development of enterprises.

Gourmet tourism is a tourism activity with social and leisure attributes, which seeks aesthetic and pleasant experiences in different places and enjoys and experiences food as the main body. There is a close relationship between Chengdu local cuisine and tourism industry. Chengdu attracts a large number of tourists with its unique food culture, and the development of tourism industry also promotes the promotion and inheritance of local cuisine. Food attracts tourists, and tourism industry promotes the development and inheritance of food. The two promote each other and jointly promote the development of tourism culture in Chengdu. Taking consumers in Sichuan as the research object, this paper studies the influencing factors of consumers’ satisfaction with Chengdu local cuisine, which provides valuable reference for Chengdu local specialty cuisine industry. Restaurant operators can improve and optimize these factors to enhance consumers’ satisfaction and promote the development of the industry.

International trade theory can be roughly divided into traditional type classical trade theory, neoclassical international trade theory and contemporary international trade theory. Traditional type classical trade theory includes absolute advantage theory, comparative advantage theory, relative demand theory. Neoclassical international trade theory takes factor endowment theory as the main content. Traditional type classical trade theory and neoclassical trade theory are together called traditional international trade theory. Contemporary international trade theory includes scale economy theory, demand similarity theory, intra-industry trade theory, product life cycle theory.

The economic growth realized under the rugged development mode has led to serious resource consumption and environmental pollution problems, and the traditional high energy consumption and low efficiency development mode is contrary to the international economic background that advocates the concept of green development nowadays, and this kind of economic development mode at the expense of natural resources and the environment makes China’s high-quality development stagnate. And realizing China’s economic development through technological innovation is a strategic tool that China has always used. Low-carbon technological innovation, as the key to achieving the dual-carbon goal, is of great significance for China to realize sustainable development. Based on this background, this paper takes low-carbon technological innovation and measures the efficiency of low-carbon technological innovation in China from 2011 to 2021 through the SBM-Malmquist model with unintended output, to measure the results based on the analysis of the current situation of low-carbon technological innovation in the country and the region, and found that despite the fluctuations in the average annual efficiency value, China’s low-carbon technological innovation as a whole shows an upward trend, but there are large regional differences in China’s low-carbon technological innovation. The research results reflect the problems of low-carbon technological innovation in China, enrich the research results of low-carbon technological innovation, and provide some insights into the realization of sustainable development in China.

With the deepening of globalisation, economic ties between countries around the world have become increasingly close. Against this background of globalisation, macroeconomic models have become a powerful tool for assessing and forecasting world economic trends. For both developed and developing countries, the inputs and outputs of macroeconomic models are of great significance for policy formulation and the promotion of sustainable development. For this reason, the role and impact of the world economy based on several macroeconomic models are discussed below for reference.

The occurrence of audit failure has aroused public doubts about the audit industry, which not only hinders the development of the audited units, but also has a negative impact on the reputation of accounting firms and the development of the audit industry. In view of this phenomenon, this paper, based on the reference of relevant literature and related theoretical knowledge, this paper adopts game theory and game model to analyze the causes of audit failure, and put forward the corresponding countermeasures and analysis. Based on this game analysis, the original audit conflict model can be extended to establish the game conflict model and analyze the specific factors to study the formation process and causes of audit failure, and the influence of different participants can be analyzed. Citing game theory research is of more practical significance, which can enhance external supervision and supervision, and put forward universal preventive countermeasures combined with specific factors, and help firms and practitioners to be vigilant when facing the same or similar audit business, so as to improve the audit quality and reduce the occurrence of failure.