Vol. 8 No. 3 (2026)

Articles

• Research on Optimization Paths for Corporate Financial Management under Digital Transformation

  Congying Guo

  1

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• Research on the Impact of Tax Incentives on Financial Performance of High-tech Enterprises under the Background of Digital Transformation

  ZhiPeng Cao, XiaoLi Bai

  16

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• The Impact of Cross-Border E-Commerce Comprehensive Pilot Zone Policy on Firms’ Physical Overseas Expansion Behavior

  Yang Zhou

  30

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• Research on the Economic Value and Risk Governance of AI-Assisted Medical Diagnosis

  Qiuchen Zhang

  40

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• An Empirical Study on the Impact of R&D Investment and Industry-University-Research Synergy on Innovation of Chinese Listed Companies

  Chunyan Mo, He Huang, Xianzai Yu

  56

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• Can the “Complex-Simple Case Diversion” Reform in Civil Litigation Procedures Promote Corporate Innovation?

  Shuxia Kong, Ke Zhang, Xu Liu

  72

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• Data Valuation, AI Ecosystem Restructuring and Enterprise Digital Intelligence Transformation

  Zhijun Zhou, Liu Yanhong, Xianfu Wu, Fang Liu, Jiexia Li

  102

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• Rural Collective Property Right System Reform Empowers New Quality Productive Forces in Rural Areas

  Ren Wenjing

  137

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• Research on the Construction Path of the Qiongzhou Strait-Beibu Gulf Bay Area

  Jian Li, Fuqi Liang

  145
• Study on the Spatial Network Structure Evolution and Influencing Factors of Tourism Economy in Gansu Province

  He Luxing

  165

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• The Application of RWA Tokenization in Carbon Credit Assets

  Ke Ni

  181

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• The Impact of Digital Infrastructure on Enterprise Green Innovation—A Quasi-Natural Experiment Based on the Broadband China Strategy

  Tingfei Che

  196

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• Data-Empowered Multi-level Weighted Rule Evaluation for Customer Classification in the Tobacco Industry—A Foundation for Market Status Identification and Predictive Regulation

  SHEN Xiaoxia, XUE Jianbo, WANG Ting, LI Rongxiang, WANG Kaixuan

  221

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• Research on the Impact of Enterprise Digital Transformation on Supply Chain Financing Capability

  Mei Li

  230

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• Market Effects of Financial Behavior Changes Induced by Data Resource Operations in Science and Technology Innovation Enterprises

  Tang Ning

  254

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• Seizing the Opportunities of the Digital Economy to Promote the Comprehensive Revitalization of Rural Areas

  Rui Pang

  264

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• The Impact of Green Credit Policy on Carbon Emissions

  Jianghua Deng

  273

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• Research on the Construction and Economic Consequences of the Intelligent Digital Supply Chain for Alcohol Logistics—A Case Study of Luzhou Laojiao

  Guo Qing, Li Mingyang, Li Jiayi, Ma Ruiman, Chang Ruiyu, Tang Yiran

  p356

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