As a new engine of high-quality development, digital transformation has not yet clarified the mechanism of the role of energy enterprises as an important pillar of the national economy, the formation of the new quality of productivity, especially on the financing constraints of energy enterprises, green innovation and the level of managers of the systematic effect, more in-depth investigation is needed.Based on the idea of system engineering, this paper selects A-share listed energy companies in Shanghai and Shenzhen from 2014 to 2023, and empirically analyzes them by using two-way fixed effect model.Research shows that the digital transformation of energy companies can significantly generate new qualitative productivity.Mechanistic analysis shows that the digital transformation of firms contributes to the development of new-quality productivity mainly by easing financing constraints, increasing the level of green innovation and improving the level of business managers.Heterogeneity analysis finds that the contribution of firms' digital transformation to new qualitative productivity is more pronounced among small-scale firms, high-margin firms, and state-owned enterprises Moderator tests show that entrepreneurship and corporate cash levels positively moderate the process of digital transformation to generate new quality productivity.The conclusions of the study make up for the lack of theoretical research on the development of new quality productivity in energy enterprises, and have important practical value for government departments and energy enterprises to promote the strategic choice of digital transformation and the formation of new quality productivity.

In this work, by constructing a principal‐agent model, we analyze the intrinsic causes of collusion between the government and enterprises, particularly through the central and local governments and resource‐based enterprises. The analysis has been conducted by introducing the public as a third‐party monitoring body to explore the positive role of public participation in preventing collusion between the government and enterprises, and henceforth entailing model analysis and validation with certain examples. The green transformation of resource‐based enterprises is an effective way for their sustainable development, besides being an inevitable requirement for China's high‐quality economic development and ecological civilization construction in the new era. In this perspective, our study reveals that: (1) Government‐enterprise collusion is motivated by the central government's improper assessment and incentive mechanism, besides the information deficit between the central government and the colluding parties. (2) The conditions for government‐enterprise collusion in development remain on the resource‐based enterprises and local governments that face fewer expected penalties than expected benefits, thus resulting in lower collusion risks. (3) Public participation in monitoring can effectively combat the willingness of the local governments and resource‐based enterprises to collude and significantly increase the level of effort of both parties in the green transition. (4) Public monitoring increases the probability of collusion detection, and prompt detection improves the timeliness and effectiveness of punishment. The findings from this study can provide a scientific basis for improving the regulatory system, thus improving public participation and strengthening the penal system.

伴随着我国开启全面建设社会主义现代化国家新征程,社会经济发展进入新阶段,建立电子物流型上市公司财务舞弊审计失败的防控策略意义重大.基于此,梳理了财务舞弊审计失败的特点,剖析了一电子物流型上市公司财务舞弊审计失败的案例,厘清了财务舞弊审计失败的成因,相应地提出了财务舞弊审计失败的防控策略.研究策略对于会计师事务所审计质量的提升、审计失败的防范,电子物流型上市公司财务舞弊行为的有效控制,可持续、高质量发展的实现都具有一定的借鉴价值.

In this paper, an inventory management information system has been developed by employing the robust database operation characteristics and technology of Delphi7.0. Inventory management in the resource-based enterprises is a time-consuming and complicated task that requires daily dealing with a large amount of document data. It is a critical research field for achieving the informatization, intellectualization, and scientificization of inventory management in the resource-based enterprises. We have optimized the inventory management in response to the existing problems of the resource-based enterprises. Such an optimized system satisfactorily meets the needs of the resource-based enterprises in the inventory information management, thus effectively improving the warehouse management efficiency and promoting a high-quality enterprise development, besides having certain specific economic and social values.

推进碳减排来应对日益严重的全球变暖问题已经成为国际共识,各国都在积极探索碳中和道路,作为最大的发展中国家,中国经济迅速发展的同时更需要负起碳减排责任.

Increasing concerns on environmental issues urge supply chain to be more sustainable. Channel leadership has a close relationship with the development of a sustainable supply chain. This paper employs game models of a sustainable supply chain, considering environmental responsibilities under different channel leaderships. We study how green-level, environmental responsibility, and performance are influenced by channel leaderships and environmental responsibility behavior. Analytical results indicate that if the manufacturer or the retailer are the leader of the channel, they might tend to lower environmental responsibility decisions. The retailer always wants to be the leader. But the manufacturer does not always want to be the leader of the channel, which also depends on consumer green-level sensitivity. Further, the impact of raw-material cost is negative for the manufacturer but positive for the retailer. Differently, the effect of environmental responsibility cost sensitivity on the manufacturer and the retailer are dependent on channel leadership. Besides, the manufacturer environmental responsibility behavior significantly affects green-level decisions, further offsets the manufacturer's first-mover disadvantage when consumer sensitivity is relatively small.

通过构建国家、地方和企业三方监察监管演化博弈模型,结合系统动力学仿真手段进行模型求解和稳定性控制研究.结果表明:(1)当前我国资源型企业绿色转型监察监管系统不存在演化均衡策略,完全静态奖罚方案显露出国家和地方政府部门监察与监管体制僵化的弊端,是绿色转型监察监管低效率的重要原因.(2)非线性激励的动态奖罚方案能够促进系统波动演化趋向稳定,并达到理想状态,即国家和地方政府部门能够以较低的投入与成本施行有效的监察与监管,绿色转型成为资源型企业的最优策略.

伴随着我国社会经济发展进入新阶段,探究大数据驱动下电商企业财务管理的新问题意义重大.文中阐述了电商企业财务管理面临的新挑战,剖析了一电商企业的财务管理实践,厘清了电商企业财务管理存在的四个方面的问题,并相应地提出了电商企业需要加速财务工作流程转型、加强财务安全控制、加快财务报告升级和加大复合型财务管理人才培养力度等创新策略.研究策略对于电商企业可持续、高质量发展具有一定的借鉴价值.

To effectively guide and stimulate the green transformation behavior of resource industries and promote the sustainable and high-quality development of the region, it is necessary to deeply analyze and clarify the barrier factors of the green transformation behavior of resource industries. This study measures the green transformation efficiency of the resource industries by selecting the panel data of the mining industry from 29 Chinese provinces, based on the DEA-SBM model, and employing the ideas and methods of system engineering, for the years 2012–2019. Hence, the study employs the Tobit model to verify the factors that hinder the green transformation behavior of the resource industries. The results show that the (1) resource industries’ barriers against the green transformation behavior form a significant barrier effect by inhibiting the efficiency of green transformation; (2) there is a difference in the intensity of the effect of the resource industries’ barriers to the green transformation behavior; (3) regional heterogeneity exists in the effects of the barriers to the green transformation behavior of the resource industries. The findings of the study can provide a scientific basis for further improving the effectiveness of policies related to the green transformation behavior of resource industries.

伴随着我国社会经济发展进入新阶段,建立基于EVA(经济增加值)测度的资源物流型企业财务绩效评价体系意义重大.文章阐述了资源物流型企业开展EVA财务绩效评价的必要性,厘清了资源物流型企业进行EVA财务绩效评价的主要思路,剖析了一大型资源物流型企业实施EVA财务绩效评价的案例,相应地提出了资源物流型企业推行EVA财务绩效评价的保障措施.研究启示对于资源物流型企业财务绩效的提升和可持续、高质量发展的实现具有一定的借鉴价值.

With the implementation of Chinese carbon neutrality policy, the Yangtze River Delta calls for great concern. As a benchmark for the development of Chinese logistics industry, it accompanies energy consumption and environmental problems. This study explores how Chinese logistics industry can achieve energy conservation and emission reduction and high-quality development in the context of carbon neutrality. It analyzes the relationship between the logistics industry and economy, energy, as well as environment in Yangtze River Delta. The data is based on China Statistical Yearbook from 2001 to 2019, by means of the entropy method and panel vector autoregressive (PVAR) model. The main findings are summarized as follows: firstly, the economy, industrial structure, energy, and environment have significant impact on the development of logistics industry in Yangtze River Delta. Secondly, the development of logistics industry in Yangtze River Delta is not balanced. The provinces including Jiangsu, Shanghai, Zhejiang, and Anhui have great differences in economy, industrial structure, demographic dividend, energy consumption, and environmental protection, but they show the possibility of complementary advantages. Thirdly, the economic development and energy consumption have bidirectional effects. Environmental protection is relevant to economic development, industrial structure, energy consumption and logistics supply. Finally, some suggestions are provided on how to realize the high-quality development of logistics industry in Yangtze River Delta. In the context of carbon neutrality, it is necessary to consider energy conservation and emission reduction.

伴随着我国经济社会发展进入新阶段,为守牢不发生系统性金融风险的底线,对于股票市场风险测度方法的检验、甄别和选择意义重大.文章阐述了 VaR与TVaR测度的基本方法,选取了 2014-2019年我国上证综指和深证成指在每个交易 日的收盘价数据,进行了 VaR与TVaR测度的应用检验,厘清了 VaR与TVaR测度在我国股票市场中应用的优势劣势和改进建议.研究启示对于股票市场风险的科学测度,以及金融风险的系统防控和经济社会高质量发展的有效促进,具有一定的借鉴价值.

伴随着我国社会经济发展进入新阶段,建立面向数字经济的生产物流型小企业成本控制策略意义重大.基于此,梳理了生产物流型小企业成本管理的特点,剖析了一生产物流型小企业的成本管理实践,厘清了生产物流型小企业成本管理存在的四个方面问题,相应地提出了生产物流型小企业成本管理的控制策略.研究策略对于生产物流型小企业可持续、高质量发展具有一定的借鉴价值.

Green purchasing behavior is of great significance to the realization of carbon reduction goals. Through in-depth interviews, this study uses new energy vehicles to explore the driving factors of green purchase. It applies grounded theory for a qualitative analysis, the results of which show that behavior motivation, behavior intentions, residential characteristics, social norms, behavior ability, and institutional and technological context are the main factors of green purchase, albeit in inconsistent ways. It is found that behavior motivation indirectly affects green purchase through behavior intention; residents' characteristics, behavioral ability, social norms, and the institutional and technological context have moderating effects on the relationship between behavior intention and green purchase, indicating the existence of an "intention-behavior" gap. The study proposes the comprehensive model of Motivation-Intention-Context-Behavior to explain the driving factors for green purchase and provides policy implications on marketing strategy to companies producing green products.

文章以目前两所学校(江苏师范大学和江苏省徐州财经高等职业技术学校)物流管理专业"3+4"分段培养核心课程《物流设施与设备》为例,通过比较分析了两校教师教材选取、主讲内容及实践等教学异同,探讨了课程教学存在的问题,提出了加强两阶段培养平台融合、增强授课师资企(行)业实操经验等课程改革的实践对策,有助于课程的衔接,可以为两校物流管理专业"3+4"分段培养模式课程教学改革提供一定的参考和借鉴意义.

Due to the reformation and expansion in China during the past 40 years, rapid economic growth has occurred. This has been accompanied by increased resource dependence, leading to transfer of resource-based enterprises from the eastern to the midwestern regions. A comprehensive evaluation of the environmental impact of this transfer pattern will help plan the sustainable development of resource-oriented enterprises in transferring areas, and it will be beneficial to industrial development in the undertaking areas. This study systematically analyzes the mechanisms of environmental impact, and the results show that the cross-regional transfer can not only degrade the ecological environment, but also improve it, such that the resultant impact is dependent on the interaction between the increasing effect and weakening effect of environmental stress. Therefore, this study used a threshold panel model based on panel data from 2000 to 2015 for five provinces in Midwestern China to explore the nonlinear relationship between the transfer of resource-based enterprises and the environment under different intensity levels of environmental regulation. The empirical results indicated the occurrence of two thresholds, and the relationship between the two is an inverted U-shaped. The results of this study will provide a useful strategy for the eastern enterprises to reasonably transfer and a reference for the Midwest to develop effective ecological principles and infrastructure.

The environmental stressors associated with the cross-provincial transfer of coal resource-based enterprises (CREs) have become a critical concern for the green, sustainable, and high-quality development of resource-rich areas in central and western regions. This study referred to socioeconomic statistics and carried out an interview survey, literature review, and systematic analysis to clarify the mechanism underlying environmental stressors arising from the cross-provincial transfer of CREs. The intervention factors associated with such environmental stressors were identified, and the study conducted an empirical analysis of relevant data related to the coal-resources industry in three central and western provinces in China for the period 1997–2016. Research findings: (1) The intensity ranking of the influencing factors associated with environmental stressors caused by cross-provincial transfers of CREs has certain rules. The ‘level of the enterprise’s investment in environmental protection’ is the weakest, the ‘enterprise’s development mode level’ is slightly stronger, the ‘enterprise scale’ is stronger, and ‘environmental regulation’ is the strongest. (2) Stricter endogenous and exogenous policy regulations for environmental governance in rich coal resource-based regions are associated with weaker negative externalities in respect of resource development and the intensity of stressors. (3) Larger CREs are associated with a better green mining capacity, environmental repair cost advantages, social constraints, self-discipline, and thus, a weaker stress effect. (4) CREs that adopt more superior modes of development that focus on the utilization of the ‘three wastes’ are associated with a weaker stress effect. (5) The higher the level of investment by CREs in environmental protection technology, facilities, and equipment, the weaker the stress effect. The conclusions of the study can provide a theoretical basis to assist the Chinese government to develop relevant regulations to control inter-provincial transfers by CREs and to thereby diminish environmental stressor effects.

This study aims to assess the impact of technological innovation on green total factor productivity (GTFP), within Organization for Economic Cooperation and Development (OECD) countries, by using a panel data over the period 1996–2017. The results show that technological innovation has a significant positive influence on GTFP. The interaction between technological innovation and the economic development level has a significant negative impact on GTFP. However, the interaction between technological innovation and foreign direct investment (FDI) has no significant influence on GTFP. In addition, technological innovation has a positive effect on GTFP when the economic development level is lower than the threshold value. However, technological innovation has an otherwise insignificant promotional effect. Technological innovation has a positive effect on GTFP when FDI is below the threshold value, and it has a slightly significant positive impact when FDI exceeds the threshold value. Therefore, various measures should be taken to guide technological innovation and improve its quality to promote GTFP and realize sustainable development.

新发展阶段,中小企业推进财务管理数字化、科学化,显著提升财务管理和资本运作效率,有效防范资金链断裂风险,既势在必行,又迫在眉睫.为此,本文基于我国中小企业财务管理和运营发展的全面调查,系统阐述了中小企业财务管理模式数字化转型的必要性,深度厘清了中小企业财务管理模式数字化转型的主要障碍,着重提出了中小企业财务管理模式数字化转型的主要对策.

如何科学评价并有效提升农产品物流能力,是促进农业供给侧改革和乡村振兴战略实施的一个关键问题.基于农产品物流能力的内涵分析,从物流经营运作能力、 物流需求动力、 物流供给能力、 物流发展潜力等4个维度构建农产品物流能力评价指标体系,运用"纵横向"拉开档次法和聚类分析法,采取2014～2018年间江苏省域13个地市数据进行农产品物流能力综合评价,并对不同种类农产品供需失衡状况进行深度解析.研究发现:江苏省域13个地市农产品物流能力发展并不均衡,农产品总体供需失衡程度较大.由此提出了4种利于提升农产品物流能力的发展模式,为高质量发展下促进农产品物流能力提升的政府政策制定提供了科学依据.