All of the articles in this proceedings volume have been presented at the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026) during April 24 - 26, 2026 in Beijing, China. These articles have been peer reviewed by the members of the Scientific Committees...

Given the background of the development of the carbon trading market under the dual carbon strategy, and the need to promote the quality of ESG (Environment, Social and Governance) financial information disclosure quality, it is becoming an area of regulatory and investor attention. This paper develops...

As crucial financial assets, the correlation between the price of gold and stocks has long been a central topic in financial research. Against the backdrop of the Chinese market, this paper aims to explore the dynamic connection between gold prices and the stock market. Using a vector autoregression...

Against the backdrop of the rapid development of Chinese e-commerce platforms, different platforms exhibit distinctly different business models. To explore the characteristics of e-commerce business models, this paper draws on existing literature and financial performance analysis to examine JD and PDD...

China’s time-honored brands are facing serious survival risks. Using dialect advertising to attract consumers to purchase these products can partially address the survival challenges faced by these brands. This study, focusing on time-honored brands, examines whether using dialect advertising can enhance...

Under the background of global industrial chain reconstruction and intensified international competition, domestic substitution has become an important strategic trend for China’s high-quality economic development. Domestic substitution not only indicates the independent control of core technologies,...

Taking MOUTAI as a marketing narrative case, this paper explores how time-honored brands balance the dual paths of nostalgia and innovation in marketing strategies in the escalating consumer market. This paper aims to explore how old brands can effectively use consumers’ nostalgia and realize the connection...

As global environmental issues become increasingly severe, countries have introduced a series of environmental regulation policies to promote environmental protection. Using data from Chinese listed companies, this paper explores whether environmental regulation policies enhance corporate ESG performance....

The Necessity and Practical Significance of the Global Expansion of Chinese New Energy Vehicle Enterprises. From a micro-level perspective, the global expansion of Chinese new energy vehicle (NEV) enterprises fulfills their intrinsic business interests while simultaneously enhancing consumer welfare....

With the rapid development of the Internet and the integration of online and offline, the new retail model has emerged. Luckin Coffee has achieved explosive growth by relying on this new business model, which combines app ordering and in-store pickup and delivery. This article systematically analyzes...

With the accelerated development of global technology, technological innovation has become the core driving force for enterprises to maintain their competitive advantages. As a representative of Chinese technology enterprises, Xiaomi has achieved success in the fields of smartphone and smart home by...

To explore the influencing factors of corporate investment behavior, this paper takes Haier Group as a case study to analyze the factors affecting its physical investment, financial market investment, and strategic investment. Based on a review of the literature and an analysis of Haier Group’s financial...

Against the backdrop of digitalization and globalization, enterprise business information protection and internal communication management are crucial for corporate development. Core elements of communication theory, such as communication subject, content, audience, channel, and effect, provide theoretical...

Under the extraordinary development stage, UHV construction in remote areas faces increasing difficulties and challenges. Systematically analyze typical problems in UHV project construction management in remote areas, and propose management model optimization plans with promotion value, which will help...

This study elevates whistleblowing research from the individual behavioral level to the organizational climate level. Based on deterrence theory, it constructs a research model examining how whistleblowing climate influences executive safety violations, exploring the mediating role of perceived formal...

Profitability is a critical indicator highly valued by potential investors. However, this indicator is often constrained by human bounded rationality and management’s manipulative incentives, which compromises the relevance and reliability of financial reporting. This paper selects financial data of...

Based on the data of China listed companies from 2012 to 2023, this study empirically examines the impact of green insurance on total factor productivity (TFP) of enterprises. The research finds that green insurance can significantly enhance TFP of enterprises, and this finding has been robustly tested...

The Dongguan-Hong Kong International Airport Center, the world’s first cross-border sea-air intermodal project with direct airside access, has boosted logistics efficiency through its “Dongguan security screening, Hong Kong direct flight” model. However, it faces core challenges including institutional...

Against the backdrop of accelerating economic globalization and digital transformation, corporate profit margins provide crucial support for enhancing corporate innovation resilience (CIR). Drawing on panel data from Chinese listed companies for the period 2011–2022, this study employs a two-way fixed-effects...

While the rapid expansion of private higher-education institutions in Guangdong Province has intensified scholarly interest in faculty retention and performance, the mechanisms through which work motivation and attitudes translate into teachers’ job satisfaction remain under-theorized. Drawing on the...

The core of project management lies in determining optimal decisions under various constraints and selecting reasonable paths to achieve objectives from a multitude of action plans. As the core technology for inter-domain routing on the Internet, the Border Gateway Protocol (BGP) shares a deep structural...

As the UK’s transition to net zero continues, significant disparities in emissions reduction progress have emerged across different industrial sectors. The electricity and industrial sectors have achieved substantial reductions, while the transport and building sectors have transformed more slowly. Against...

Green finance is crucial for China’s low-carbon transition. Treating Green Finance Reform and Innovation Pilot Zones as a quasi-natural experiment, this paper uses panel data of 279 prefecture-level cities (2011–2022) and a multi-period DID model to examine the policy’s impact on urban total factor carbon...

This paper examines the impact of ESG rating discrepancies on corporate financial flexibility and the underlying mechanisms. The results indicate that ESG rating discrepancies have a significant positive effect on financial flexibility. Mechanism analysis reveals that these discrepancies enhance financial...

Taking high-tech startups listed on the ChiNext Board from 2018 to 2024 as the research sample, this paper deeply explores the impact mechanism of patent pledgeability on corporate financial risk based on the theoretical framework of patent pledge financing. The research finds that patent pledgeability...

The revision and implementation of financial instruments standards is an important measure to deepen financial reform and prevent and defuse financial risks. This article takes X Rural Commercial Bank as the research object to investigate its specific situation after the implementation of the standards...

Employment is fundamental to people’s livelihoods. In recent years, the Chinese government has been exploring multidimensional approaches to address the coexistence of “difficulty in finding employment” and “difficulty in recruiting workers.” Whether environmental protection can serve as a positive variable...

This study examines how environmental, social, and governance (ESG) performance influences innovation in Chinese A-share manufacturing firms (2014–2023) using computational panel regression methods. Results show that improved ESG performance significantly boosts patent applications, particularly inventions,...

Against the backdrop of the “dual carbon” goals and the tightening of real estate financing policies, green bonds have become an important financing tool for the transformation of real estate enterprises. This paper systematically reviews the literature on how green bond fund management affects the financing...

The iron and steel industry, a cornerstone of the economy and a major carbon emitter, faces urgent green transformation under “dual carbon” goals. Traditional financial-focused performance evaluations fall short in measuring low-carbon progress due to unbalanced indicators and inadequate policy alignment....

In response to the technical pain points of unstructured ESG information, fragmented data, uneven disclosure quality, insufficient robustness of traditional rating methods, and difficulty in adapting to industry differences, this paper constructs an end-to-end ESG digital evaluation and green finance...

Based on the intermediate goods trade data between China and the ten ASEAN countries from 2001 to 2022, this paper explores the structural evolution characteristics of the China-ASEAN intermediate goods trade network. The study finds that the network has transformed from a “unipolar core-periphery” model...

In the context of food delivery war, algorithm control and platform competition lead to excessive labor with high intensity and low autonomy for riders. Based on 484 questionnaires and in-depth interviews, qualitative, statistical and machine learning methods were used comprehensively. The results show...

Against the backdrop of the deep integration of artificial intelligence (AI) and the real economy, production decision-making in the manufacturing industry is transforming from traditional experience-driven to data intelligence-driven, and the application value of AI in this process is becoming increasingly...

Under increasing global ecological pressure and social equity concerns, ESG has attracted widespread attention. Using Chinese A-share firms listed on the Shanghai and Shenzhen stock exchanges from 2009 to 2024, this study examines ESG performance’s impact on corporate financial performance. Results show...

In the context of advancing Chinese modernization, corporate tax compliance has transcended singular legal obligations, becoming a crucial pivot for national governance and high-quality development. This paper systematically reviews the multi-dimensional value logic of corporate tax compliance and, drawing...

Based on 2,010 literatures related to enterprise data asset valuation from 2005 to 2025 in the Web of Science Core Collection, this paper employs the CiteSpace visualization analysis tool to reveal the development context, research hotspots and frontiers in this field. The findings indicate that the...

Small and micro enterprises constitute a vital component of the national economy, playing an irreplaceable role in stabilizing growth, expanding employment, and fostering innovation. In recent years, the state has successively implemented a series of tax and fee reduction policies, establishing a favorable...

College students are in a transitional stage from family guardianship to independent living. Although they have been incorporated into the basic medical insurance system for urban and rural residents, gaps still exist in such aspects as reimbursement ratios and deductibles of the basic scheme. Characterized...

This paper examines 333 Chinese cities (2009-2023) using the comprehensive innovation reform pilot zones as a quasi-natural experiment and difference-in-differences method to study institutional innovation’s impact on urban green total factor productivity (GTFP). Results show the pilot zone policies...

This study examines climate-risk transmission through China’s banking sector using a daily-frequency panel of 1,231 trading days for 36 A-share listed banks (2020–2025). A Diebold–Yilmaz spillover network extracts system-wide and sector-level connectedness, while Granger causality tests and orthogonalized...

Using panel data on Shanghai and Shenzhen A-share listed firms from 2009 to 2024, this paper examines the effect of ESG performance on corporate innovation. The results show that ESG significantly promotes innovation output, and this finding remains robust across additional tests. Further analysis indicates...

This paper uses A‑share listed firms in China’s Belt and Road sector for 2008-2024 as the sample, applies the widely used Levinsohn-Petrin (LP) method to estimate firms’ Total Factor Productivity (TFP), and empirically examines the potential effect of Environmental, Social, and Governance (ESG) performance...

While empirical studies highlight knowledge’s role in SME innovation, how SMEs leverage knowledge through first-mover advantage for business model innovation remains underexplored. This study constructs a tripartite evolutionary game model incorporating competitors and customers to capture the dynamic...

Green development is a necessary requirement for high-quality economic development. China needs to adhere to an innovation-driven development strategy to provide technological support for green development. Given that National High-Tech Zones (NHTZs) serve as platforms for promoting technological innovation...

This research explores the ways in which people’s feelings about the environment (green sentiment) impact how they behave toward it (pro-environmental behavior) and looks into two additional factors that might influence these relationships: green commitment and empathic ability (both as mediating and...

Against escalating business complexity and global uncertainty, internal audit’s role in enterprise risk management (ERM) has profoundly evolved from a financial compliance watchdog to a strategic risk advisor and integrator. This paper systematically reviews the theoretical evolution of this role and...

The fixed-income market acts as a core carrier for social capital allocation and a pivotal hub for monetary policy transmission. Its price formation mechanism directly determines the financing cost of the real economy and the stability of macroeconomic performance. Against the background of China’s continuous...

This paper takes Didi Global Inc. and ST Dasheng as case samples to examine how internal governance mechanisms (internal control, management incentives, digital transformation) affect financial reporting quality and further generate capital market economic consequences. Grounded in principal-agent theory,...

With the rapid advancement of information technology, public administration and government services are undergoing a profound intelligent transformation. This paper systematically examines the background, current status, challenges, and pathways of this intelligent upgrade. It first reviews the theoretical...