Vol. 8 No. 2 (2026)

Articles

• The Strategic Impact of Executives’ Overseas Study on Enterprises’ Overseas Expansion Under the Background of the Belt and Road Initiative

  Liu Yuchun, Gao Fandi, Dang Yaqi, Gao Yishan, Zhao Yuwei, Qi Lele

  p1

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• Research and Practice of Financial Accounting Golden Course Construction in Vocational Undergraduate Education under the Background of Industry-Education Integration

  Xiaofeng Liu

  p21

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• Challenges and Pathways for Rural Tourism Development in the Context of Rural Revitalization

  Aimin Wang, ZePing Li, Yaokai Zhang

  p36

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• Research Report on Consumer Decision-Making Factors and Market Potential of Fuping Persimmon Dyeing Under the New Cultural and Creative Trend in Shaanxi

  Ke Mi, Lijuan Jia, Ming Gao

  p44

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• Reverse Reconstruction and Efficacy Evaluation of Dual-Track Scoring Paths in Competitive Reality Shows

  Feiran Liu

  p55

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• Tax Risk Management and Control Mechanisms in the Sichuan Tobacco Industry

  Li Li, Mengsha Chen, Houdong Fang

  p67

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• The Generation Logic and Governance Challenges of Township Running Platform—Case Study of “Small Town Takeout”

  Mengting Zhang

  p75

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• Research on the Influence of the Stability of Top Management Team on the Sustainable Innovation Ability of Enterprises

  Xue Du, Chenge Li

  p84

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• Research on the Impact of Green Finance on High-Quality Agricultural Development

  Yifan Liu

  p111

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• From Observation to Alienation: The Economic Causes of Australia’s Attitude towards the Belt and Road Initiative

  Fajia Wang

  p127

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• A Study on the Connotation and Measurement of Internet Celebrity Leadership

  Yunli He

  p138

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• Impact of Emotional Storytelling in Facebook Health Campaigns on Patient Trust

  Dr. Surjadeep Dutta

  p155

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• The Current Status, Challenges and Solutions for the Development of China’s New Rural Collective Economy

  Zhuoya Jiang, Conghui Wu, Yaru Li, Liye Zhu

  p162

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• Quantitative Analysis of the Trade and Economic Effects of X Country's Reciprocal Tariff Policy Based on a Combined Forecasting Model

  Jiali Du

  p174

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• Research on the Integrated Development Path of “Short Video+E-commerce Live Streaming” in Rural Daqing for Rural Revitalization Empowered by Digital Economy

  Qiang Li, Fucheng Wang, Yanlong Li, Bingxin Liu, Xin Mao, Liang Ma, Tianxiang Liu

  p186

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• Blockchain-Empowered Quality Improvement and Digital Brand Construction Path for Yizhou Silk

  Meihua Long, Yongling Ye, Tingting Liang

  p196

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• Research on the Spatial Effects of New-Type Urbanization on the Urban–Rural Income Gap in the Yangtze River Delta Region

  Ziqing Peng

  p207

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• Research on the Impact of AI Tool Use on Operating Cost Control of Small and Micro Enterprises

  Zihang Ling

  p218

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• A Study on the Balance Wisdom of the Doctrine of the Mean and Corporate Strategic Decision-Making

  Lin Chen, Changheng Wang

  p232

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• Configurational Paths and Dynamic Mechanisms of “Quantitative-Qualitative Synergistic Improvement” in Low-Carbon Innovation in Energy-Rich Regions from the Perspective of Carbon Neutrality

  Lin Chen, Changheng Wang

  p241

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• Forecasting Intermittent Demand for Luxury Goods Considering Zero-Inflated and Exogenous Shocks

  Wangxin Zuo

  p251

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• An Examination of the Inhibitory Effect of Internal Audit Quality on Corporate ESG Bleaching Green Behavior

  Junyi Li

  p262

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