Artificial intelligence is increasingly embedded in physical products, industrial scenarios, and innovation ecosystems, yet management research has mainly examined AI adoption rather than AI embedding. This study investigates how AI embedding affects enterprise competitiveness in the embodied intelligence industry and whether competitive structure reconfiguration serves as a mediating mechanism. Based on survey data from 266 firms related to the embodied intelligence industry in China, this study applies partial least squares structural equation modeling using SEMinR. The results show that AI embedding has a significant positive effect on enterprise competitiveness and competitive structure reconfiguration. Competitive structure reconfiguration also significantly improves enterprise competitiveness and partially mediates the relationship between AI embedding and enterprise competitiveness, with a variance accounted for value of 43.7%. However, the moderating effects of data–computing foundation and scenario openness are not supported. These findings suggest that the competitive value of AI does not arise from adoption alone, but from its deeper integration into firm activities and its ability to reshape entry conditions, scenario demand, complementor networks, ecosystem orchestration, and control-point allocation. The study contributes to AI management research by linking AI embedding, competitive structure reconfiguration, and enterprise competitiveness in an emerging industry context.

To combat global warming, advancing the shift from extensive traditional urbanization to intelligent, green, and low-carbon new urbanization is essential for the high-quality and sustainable development of the Chinese economy. This paper considers the comprehensive pilot policy for new urbanization as a ‘quasi-natural experiment,’ and assesses the current status of carbon emissions using panel data from 139 small and medium-sized Chinese cities between 2006 and 2019. The direct effects of the new urbanization pilot policies on carbon emissions in small and medium-sized cities were assessed using the difference-in-differences (DID) method. The robustness of the findings was further validated through parallel trend tests and propensity score matching DID methods. Subsequently, the mediating effect model was employed to explore the mechanisms by which the new urbanization pilot policies affect carbon emissions in Chinese small and medium-sized cities. The findings are as follows: (1) In recent years, there has been a significant increase in the level of carbon emissions in China’s small and medium-sized cities, with emissions in the western and northeastern regions notably lower than those in the central and eastern regions. (2) Compared to non-pilot regions, the new urbanization pilot policies have significantly reduced carbon emissions in pilot regions. (3) The new urbanization pilot policies reduce carbon emissions in small and medium-sized cities by optimizing the industrial structure and enhancing green innovation.

This study investigates the impact of enterprise digital transformation through information and communication technology (ICT) on auditing fees. Based on data from publicly listed companies in China and employing information asymmetry theory, the research finds that the adoption of three factors associated with digital transformation—artificial intelligence (AI), cloud computing (CC), and big data technologies (BD)—exhibits a significant inverted U-shaped effect on auditing fees. Further analysis reveals that this effect is moderated by the quality of internal controls, the level of corporate governance, and discretionary accruals. These findings underscore the necessity for a nuanced understanding of the relationship between technology and auditing, as well as the importance for audit organizations to integrate new technologies into their practices to effectively respond to the rapid adoption of digital technologies by enterprises.

元宇宙是基于数字技术构建的、实现虚拟世界与现实世界融合与交互的数字生活空间形式,它是集成通信、计算机、物联网、人工智能、虚拟(增强)现实和文化创意的产业链终端形态.杭州市第十三次党代会报告提出:"勇当数字经济的开路先锋.抓紧布局量子科技、深海空天、元宇宙等未来产业,大力抢占新赛道竞争主动权."元宇宙等产业将是新的经济增长点和竞争制高点.因此,大力发展元宇宙产业,对于推进杭州加快数字产业化、产业数字化和城市数字化步伐,巩固发展电子商务等传统优势产业意义重大.

本文在梳理绿色发展推动城乡融合发展的机理基础上,收集了长江经济带11个省份2010—2019年的面板数据,采用熵值法测算出绿色发展水平、城乡融合发展水平的综合指数并进行描述分析,利用PVAR模型对绿色发展与城乡融合发展两者之间的关系进行实证研究,进一步构建绿色发展门槛模型对其非线性特征进行分析.研究表明:(1)各地区绿色发展水平均有所提升,但地区发展并不均衡,有从长江经济带东部向中部、西部辐射的态势;(2)各地区城乡融合水平整体波动上升,但局部存在较大差异,且该差异可能有扩大趋势;(3)绿色发展对城乡融合发展表现出正向促进作用,且该影响存在阶段差异性.

文章基于 2014-2021 年A股上市公司数据,运用中介模型研究了企业数字化转型如何通过影响企业多元化程度进而影响审计风险.研究发现:(1)企业数字化转型水平越高,越倾向于采取多元化的战略,导致审计风险越高.(2)企业数字化转型对审计风险的提高效应受企业内部控制质量、审计师与企业关系及监管型小股东介入的影响.具体而言,企业内部控制质量越高,审计师与企业的关系越亲密,数字化转型对审计风险的提高效应越弱,而监管型小股东的介入则会加剧数字化转型对审计风险的提高效应.研究从多元化战略的中介效应视角,分析了数字化转型对审计风险的影响机理,同时为企业在数字化转型进程中对审计师的选择和会计师事务所的数字化转型提供了启示.

Under the background of Zhejiang Province’s vigorous promotion of the digital reform process, the construction of application scenarios has entered a stage of comprehensive promotion and concentrated efforts, and it is of great significance to accelerate the process of digital reform, reduce repeated investment, and improve reform performance. This paper summarizes Hangzhou’s experience and practices in promoting "innovation in one place and sharing in the whole province", visits various districts and counties in Hangzhou to analyze the key and difficult problems that arise in the replication and promotion of major applications, and finally puts forward targeted countermeasures and suggestions from three aspects: top-level design of digital reform, module model innovation and internal performance evaluation mechanism of the government.

文章基于2007—2020年浙江省11个地级市的数据,构建空间面板模型和门槛回归模型深入探讨了数字经济对城乡融合发展的影响.结果显示:(1)浙江省内部城乡融合发展水平差异明显,整体来看浙江东北地区明显高于浙西南地区,城乡融合水平较高的地区对周边发展水平较低的地区具有明显的辐射带动作用;(2)数字经济对城乡融合发展存在显著的正向空间溢出效应,本地区数字经济发展可以有效带动周边地区城乡融合水平的提升,政府干预程度和经济发展水平的提高同样有利于城乡融合的发展;(3)城乡融合受经济发展水平影响与数字经济呈非线性关系.

本文以浙江省绿色发展水平和能源消费结构为研究对象,首先选取了 10个测度指标,运用熵权法对浙江省2005-2019年绿色发展水平进行了测算;接着,利用格兰杰因果关系检验、脉冲响应分析、方差分解法对新能源消费占比和绿色发展水平的关系影响进行了实证分析.结果表明,浙江省绿色发展水平会提高新能源消费占比,能够优化能源消费结构.

本文基于乡村振兴与城乡融合理论,从城乡经济融合、城乡空间融合、城乡要素融合、城乡基础设施建设融合、城乡公共服务融合以及城乡生态环境融合六个维度,构建乡村振兴与城乡融合联动发展评价指标体系,对浙江省2019年各地乡村振兴与城乡融合联动发展水平进行分析.研究结果显示:浙江省各地之间乡村振兴与城乡融合发展水平地区差异显著,大致呈现从东北往西南,从沿海到内陆逐渐递减的规律,城乡要素融合是浙江省在乡村振兴与城乡融合联动发展的短板.

在碳达峰、碳中和的背景下,浙江省迎来能源产业结构调整的重要机遇期.本文通过建立IPAT模型对浙江省2005-2019年的经济能源数据进行回归分析,对未来浙江省碳达峰时间进行了预测.结果 表明,浙江省在保持经济稳步增长的情况下,维持当前能源结构改革趋势,扩大新能源消费比例,有望在2025年左右提前实现碳达峰.

为落实浙江省促进新一代人工智能发展行动计划和杭州国家新一代人工智能创新发展试验区建设要求,杭州高新区(滨江)充分发挥数字经济先发优势,推动人工智能核心技术攻关和深度融合应用,打造新一代人工智能技术创新策源地、典型场景应用先行地和人工智能企业培育发展主阵地,率先建成人工智能创新发展区,打造中国方案浙江样本杭州经验的滨江精华版.

2021年2月18日,浙江省委召开了全省数字化改革大会,全面部署全省数字化改革工作.杭州是我国数字经济的先发地,通过数字化改革来推进"三化融合",打造全国数字治理第一城意义重大. 杭州数字化改革的优势与不足 近年来,杭州数字化改革立足区域特色积极向基层延伸,以数字技术与经济社会深度融合为主攻方向,积极打造"数字经济第一城".目前,杭州虽与北京、深圳、上海、广州同处在全国数字化改革的第一梯队,但总体上位于梯队中的第二层次,距离成为"全国数字治理第一城"的宏伟目标还存在一定差距,具体表现在五个方面.

本文基于花园城市理论,从多个维度,构建花园城市综合发展评价指标体系,对浙江省2012年至2018年花园城市建设适宜度、障碍度进行分析.结果显示:浙江省花园城市建设适宜度呈波动上升趋势,并且由进化动量显示适宜度仍存在一定进步的空间,在资源利用、资源清洁、城市空间、产业转型以及生态基础方面仍需加强.

党的十九大报告指出,提升现代化社会治理能力需要构建"共治、共建、共享"的社会治理新格局.区块链作为一项新技术,正是基于"共治、共建、共享"理念对数据进行记录、存储、传送.因此,区块链将是现代化治理构建中可以依靠的一项关键技术,文章就区块链在社会治理体系的应用现状及存在的问题展开分析论述,并对其演进路径及问题的解决对策加以探究.

花园城市建设是衢州实施发展转型的重大战略机遇.本文基于花园城市理念,从城市环境、城市结构、生产效率、政府治理、发展可持续、城市协调六个方面,构建衢州花园城市发展水平评价指标体系.最后,以该指标体系评价衢州2012年至2018年花园城市建设进展情况,并提出相应的对策.

2018年2月,杭州将区块链发展写入政府工作报告,明确提出要打造区块链之城.杭州具有发展区块链产业的良好基础,培育发展区块链产业是抢占下一轮创新发展制高点的有利抓手.

本文从生态位的理论分析入手,探究特色小镇生态位的形成机理,构建特色小镇生态位监测指标体系,对杭州市13个特色小镇生态位宽度、生态位重叠度进行分析.结果显示:杭州市13个特色小镇中,生态位宽度取值范围在[0.1037,0.3115]之间.其中,上城玉皇山南基金小镇生态位最宽,建德航空小镇生态位最窄;生态位重叠度取值范围在[0.10,0.80]之间,大部分特色小镇均处于较低竞争关系,小部分特色小镇之间存在较高竞争关系.针对当前特色小镇生态位弱势现象,笔者建议从降低经济生态位重叠度、拓展资源生态位宽度、丰富社会生态位层次方面,建立特色小镇优势生态位.

近年来,民营企业过度负债已呈普遍现象,制约了企业的可持续发展.本文研究了创始人社会资本与家族超额控制对企业过度负债的影响.结果表明,家族股东会超额控制的强化会提升企业过度负债水平,家族董事会超额控制和经理层超额控制均有助于缓解企业过度负债程度;创始人社会资本越广,企业过度负债水平越高,并且创始人社会资本对家族超额控制与企业过度负债之间的影响关系具有一定的调节作用.进一步的研究表明,企业过度负债水平的提高会导致企业绩效下降,并且家族超额控制与过度负债交互也将影响企业绩效.本文不仅丰富了民营企业过度负债的理论研究,也为家族企业优化超额控制权结构、合理运用创始人社会资本等提供了启示意义.

引言 随着大数据、云计算、物联网等现代通信技术的快速发展,数字经济形态应时而生.2016 年G20峰会在杭州召开,会上提出了《G20数字经济发展与合作倡议》,该倡议提出将"数字经济"加入 G20 创新增长蓝图中.各国政府认为数字经济的发展在现代经济中起着至关重要的作用,在一定程度上直接关乎国家经济增长、经济结构的改善以及国际竞争力的提高.