The refrigeration equipment used to preserve the freshness of farm products in the farm logistics process generates carbon emissions, so the factors affecting the logistics efficiency need to be analyzed to make it sustainable in the context of low-carbon economy. This paper briefly introduced the calculation method of farm product logistics efficiency in the context of low-carbon economy and analyzed the farm product logistics industry in Jiangsu Province from 2011 to 2020. The results suggested that the input-output efficiency of the farm product logistics industry in Jiangsu was relatively high at the level of logistics technology in the context of low-carbon economy, but there was still room for improvement in the expansion scale; the economic level, industrial agglomeration, and industrial structure had a significant positive effect on the efficiency of farm product logistics, and the environmental constraints had a significant inhibitory effect on the efficiency of farm product logistics. Finally, several suggestions were put forward according to the analysis results.

Currently, the rural economy is developing better and better with the advantages of equality and low cost of Internet platforms. However, inevitably, the rural Internet economy also faces some challenges in its actual development. Entrepreneurship is the main driving force for promoting the development of the national economy and the main method for improving people's living standards and quality. China highly recognizes the positive role of entrepreneurship in regional and even national economic development, and has introduced a number of policies and measures to provide practical support such as financial subsidies for entrepreneurial activities. Mobile edge computing technology not only provides a new economic environment for the information age, but also plays a key role in developing innovation and entrepreneurship and improving business efficiency due to its cross platform and multi-level characteristics. Mobile edge computing technology can process the data generated by resource allocation and provide technical support for resource allocation at the network edge. This paper studies the calculation of big data resource allocation in mobile edge computing systems. Through an analysis of the operation of rural economy based on the Internet, we will deeply explore the advantages that the Internet platform brings to the operation of rural economy. Based on local conditions, the use of Internet resources has strengthened the entrepreneurial capacity of the region, achieved rapid development of the rural economy, strengthened the construction of rural infrastructure, improved the construction of assistance systems, established a business service platform, and introduced relevant incentive mechanisms to ensure the implementation of rural entrepreneurship assistance policies.

The current study investigates how China drifts from the promoting industrial structure goals put forward by digital finance on industry supply-sider because of the heavy use of natural resources. This paper adopts panel data using the cross-sectionally augmented autoregressive distributed lag (CS-ARDL) model for China from 1996 to 2022 for this study. To investigate the relationship between digital finance and industry supply, there is a direct correlation between promoting industrial structure and the use of natural resources. The growth in the development of digital finance and consumption-promoting industrial structure is posing major digital finance industry risks, such as the promoting industrial structure goals put forward by digital finance on the industry supply side. Additionally, the study’s empirical findings showed an inverted U shape for the two variables of digital finance and consumption promoting industrial slider, which supports the industry supply management hypothesis for China. More results are as follows. The 1% growth in real gross domestic product (GDP) per capita is expected to result in a 0.897% growth in carbon emissions (4.9436%). China has decarburizing impacts at higher income level; the real GDP squared term coefficient is negative. Finally, appropriate suggestions are given on how to reduce the vast consumption of natural resources in China and still meet the goals of the digital industrial structure.

文章从高校人力资源区域性特征出发,将高校人力资源管理区分为教师资源的人才流动与学生资源的人才培养.再进一步分析认为,人才流动促进区域经济发展,区域经济发展制约人才培养,只有在合适的互动机制下,使高校发展与区域经济发展达成共生关系,才能通过社会资源交换机制相互为对方的发展提供支撑.最后提出了高校人力资源共享和培养的互动机制.

基于估算的2012-2017年中国30个省区的CO2排放强度,运用两种不同方式收集、汇总与测算出的各省企业社会责任履行水平,利用面板数据考察了企业社会责任履行状况与区域CO2排放之间的关系;同时为了控制变量的内生性,运用了静态和动态面板模型以及不同的工具变量策略,实证分析结果表明:全国范围与不同区域的数据显示企业社会责任对区域环境的影响是正面的,企业社会责任与碳排放的相关系数均显著为负;中国碳排放强度与经济增长之间呈现倒N型关系,而国内“四大板块”的碳排放与经济增长相关性则各不相同.具有社会责任意识企业在提供更加可靠与真实的碳排放信息的同时,显著减少区域内的碳排放.因此,为企业社会责任履行提供政策上的充分激励与约束机制是区域经济增长与低碳减排和谐发展的新路径.

财政部于2015年12月2日发布了《政府部门财务报告编制操作指南(试行)》等三项制度,用以规范权责发生制下政府综合财务报告制度改革试点期间政府财务报告的编制工作.从《部门指南》列举出的四类调整事项中可以看出目前政府会计制度中还存在以下几项较为突出的问题:行政事业单位会计制度不统一,在编制财务报告时存在多项不统一的调整事项;没有统一的折旧年限;权责报告的改革早于权责会计的改革,出现了许多调整分录等.文章针对这些问题提出了政府会计改革的一些建议,主要包括:降低制度成本、提高改革效率,尽快出台成套的权责发生制下政府会计的具体准则和应用指南,尽快统一折旧年限,尽快统一信息技术等.

内部控制的信息含量和决策相关性是检验内部控制监管规则有用性和有效性的重要标准.本文回顾了有关内部控制缺陷披露市场反应的研究和文献,重点对Beneish,Billings and Hodder于2008年在Accounting Review上发表的《内部控制缺陷与信息不确定性》一文进行详细解读,试图回答披露内部控制有效性的信息含量及作用机理,据此分析判断内部控制信息披露对市场和投资者的价值,并结合国内相关领域的研究现状及研究特点,提出中国制度背景下内部控制披露市场反应的研究方向.