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25 April 2026, Volume 0 Issue 2 Previous Issue    Next Issue

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The Influence of Legal Environment on the High-Quality Development of Enterprises LIN Yongjian, ZHENG Rongcan 2026, (2):  5-17.  doi: 10.16716/j.cnki.65-1030/f.2026.02.001 Abstract ( )   HTML ( )   PDF (927KB) ( )   Save This paper selects relevant data of A-share listed companies in China from 2009 to 2022 to empirically analyze the impact of the legal environment on the high-quality development of enterprises. The results show that the improvement of the legal environment can promote the high-quality development of enterprises. Further mechanism analysis shows that the improvement of legal environment can significantly promote the high-quality development of enterprises through reducing corporate debt financing costs, increasing enterprise innovation investment, and improving corporate information transparency. In addition, compared with enterprises in non-heavily polluting industries, CEO duality firms, small and medium-sized enterprises and high-tech enterprises, the positive effect of legal environment improvement on high-quality enterprise development is more significant in heavy-polluting enterprises, non-CEO duality firms, large-scale enterprises and non-high-tech enterprises. In the future, enterprises need to further enhance their awareness of the rule of law, optimize their debt structure, increase investment in innovation, and improve their information disclosure mechanisms. The government should continue to strengthen the construction of the rule of law, enhance market supervision, increase the transparency of law enforcement, and optimize government services. By working together, the government and enterprises can create a better legal environment to promote the high-quality development of enterprises. Figures and Tables | References | Related Articles | Metrics

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On Impact of Agricultural Production Digitalization on Rural Industrial Revitalization in Old Revolutionary Base Areas SONG Zihan, JIA Manli 2026, (2):  18-26.  doi: 10.16716/j.cnki.65-1030/f.2026.02.002 Abstract ( )   HTML ( )   PDF (849KB) ( )   Save Under the background of the coordinated advancement of the Digital China strategy and the Rural Revitalization strategy, the practical effects of agricultural production digitalization in old revolutionary base areas urgently need a systematic assessment. Based on the panel data of 178 old revolutionary base area counties in China from 2011 to 2022, this paper empirically examines the impact mechanism of agricultural production digitalization on rural industrial revitalization. The research shows that agricultural production digitalization can significantly promote the rural industrial revitalization in old revolutionary base areas. Agricultural production digitalization mainly promotes rural industrial revitalization through the path of technology application empowerment, and the digital empowerment effect is more significant in counties with strong red resource endowments and relatively weak economic foundations. In the future, efforts should be made to further accelerate the construction of the agricultural production digitalization system in old revolutionary base areas, improve the application and promotion system of agricultural digital technology, focus on key areas to implement differentiated digital empowerment strategies, and fully release the driving potential of agricultural production digitalization for rural industrial revitalization in revolutionary old areas. Figures and Tables | References | Related Articles | Metrics

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Research Status of Rural Household Livelihood Development under Tourism-Driven Context: A Visual Analysis Based on CiteSpace SHI Hui, LEI Tingzhou, SHI Tiange 2026, (2):  27-37.  doi: 10.16716/j.cnki.65-1030/f.2026.02.003 Abstract ( )   HTML ( )   PDF (3800KB) ( )   Save The development of tourism has a direct effect on the optimization of regional industrial structure and the increase in farmers' income. A scientific assessment of the effectiveness of rural household livelihood development driven by tourism can provide a theoretical basis for the development of rural areas. This paper uses CiteSpace software to conduct a visual analysis and spatio-temporal feature analysis of the literature samples in the WoS and CNKI data platforms. The research finds that in recent years, the research attention on rural household livelihood development driven by tourism has gradually increased. The academic community has basically reached a consensus on the connotation of rural household livelihood, and the Sustainable Livelihoods Framework (SLF) is widely applied in this field. Under the dimensions of material economy, social culture, natural ecology, and development policies, the use of a mixed research method combining qualitative and quantitative approaches to analyze the micro-level livelihood individuals and macro-level regional development driven by tourism has become a mainstream research trend. Future research can be guided by an integrated framework to promote livelihood diversification and sustainability, focus on collaborative interaction among multiple subjects within the macro-level contexts, advance regionally differentiated research, and deepen understanding of the dynamic evolution laws of rural households' livelihoods driven by tourism. Figures and Tables | References | Related Articles | Metrics

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Study on the Influence of Livelihood Capital on Rural Household Participation in Agricultural Cooperatives: Based on the Perspective of Resource Dependence LIU Jiajia, MA Zhiqun, WANG Guangyao 2026, (2):  38-48.  doi: 10.16716/j.cnki.65-1030/f.2026.02.004 Abstract ( )   HTML ( )   PDF (897KB) ( )   Save Agricultural cooperatives are an important organizational form for promoting rural economic development. Their growth and expansion cannot be achieved without the active participation of rural household, and livelihood capital has a significant impact on rural household participation behavior. Based on 611 micro-survey questionnaires in the Tarim Basin, this paper uses the entropy method and Probit model to systematically study the impact of livelihood capital on rural household participation in agricultural cooperatives. The research shows that the number of rural household participating in agricultural cooperatives is currently relatively small. Education level, the number of family agricultural laborers, social networks, housing area, and cultivated land area have a significant positive impact on rural household participation in agricultural cooperatives, while government transfer income has a significant negative impact. In addition, the impact of livelihood capital on rural household participation in agricultural cooperatives is heterogeneous, and land transfer plays a positive moderating role in the process of livelihood capital influencing farmers' participation in agricultural cooperatives. Figures and Tables | References | Related Articles | Metrics

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On Relationship between Principle-based Accounting Standards and Audit Fees: Evidence from the Implementation of Financial Instruments Recognition and Measurement Standards SHEN Zhenyu, SHEN Yuxiu 2026, (2):  49-62.  doi: 10.16716/j.cnki.65-1030/f.2026.02.005 Abstract ( )   HTML ( )   PDF (959KB) ( )   Save Based on the logic that the principle-based accounting standards grant enterprises greater space for choosing accounting policies, which may induce legal manipulation and thereby increase audit fees, this paper, under the background of the implementation of the financial instrument recognition and measurement standards, empirically examines the relationship between principle-based accounting standards and audit fees using the data of non-financial listed companies on the Shanghai Main Board A-share market. The research finds that principle-based accounting standards are positively correlated with audit fees, and there is a "relationship premium" phenomenon for audit clients by accounting firms. As the implementers of accounting standards, enterprises should participate in the formulation of standards and appropriately apply accounting policies. As supervisors, accounting firms should assist in supervising the implementation. Regulatory authorities such as the China Securities Regulatory Commission should participate in the formulation of international standards and strengthen supervision. Standard-setting bodies including the Ministry of Finance should formulate specific norms in line with national conditions. All parties should work together to enhance the implementation effect. Figures and Tables | References | Related Articles | Metrics

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Research on Financial Risk Early Warning of Agriculture-Related Enterprises Based on BP Neural Network HE Jia, HE Yantao 2026, (2):  63-71.  doi: 10.16716/j.cnki.65-1030/f.2026.02.006 Abstract ( )   HTML ( )   PDF (1157KB) ( )   Save Agricultural-related enterprises shoulder the vital mission of ensuring food security and stabilizing the supply of agricultural products. The implementation of the rural revitalization strategy and the vigorous development of new agricultural productivity have brought new opportunities for the transformation and upgrading of agricultural-related enterprises. However, the financial situation of agricultural-related enterprises in China is relatively fragile, and the construction of a scientific financial risk early warning model for agricultural-related enterprises is of great significance. Based on the financial data of 131 agricultural-related listed companies from 2018 to 2023, this article constructs a financial risk early warning model for agricultural enterprises based on BP neural network, and takes Beidahuang Agriculture Co., Ltd. as an example to verify the prediction results of the model. The research results show that the BP neural network financial risk early warning model for agricultural-related enterprises constructed in this study has relatively high prediction accuracy and can accurately identify the financial risk situation of agricultural-related enterprises. In the future, agricultural-related enterprises should promote the in-depth integration of intelligent financial early warning and digital management, continuously optimize the indicator system, and constantly enhance their technological innovation capabilities, risk prevention and control levels, and capital management capabilities, to drive the improvement of quality and efficiency and the transformation and upgrading of the enterprises. Figures and Tables | References | Related Articles | Metrics

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A Study of Blockchain-Empowered International Investment Risk Prevention under the Belt and Road Initiative Framework WU Xiaoyan, HUANG Zurui 2026, (2):  72-80.  doi: 10.16716/j.cnki.65-1030/f.2026.02.007 Abstract ( )   HTML ( )   PDF (837KB) ( )   Save Based on the current challenges of intensified international investment risks and the lagging traditional relief mechanisms under the framework of the Belt and Road Initiative, this paper explores the effective path of reconstructing the international investment risk prevention and control mechanism by applying blockchain technology. The distributed ledger, smart contracts, and information security and transparency features of blockchain can help to reconstruct the international investment risk prevention and control mechanism: by building a trusted data platform to bridge the information gap and achieve precise risk early warning; by using smart contracts to automatically execute contract terms and reduce the risk of performance from the source; and by applying on-chain arbitration to solidify evidence and accommodate multi-jurisdictional rules, thereby enhancing the efficiency and fairness of relief. Drawing on successful domestic cases, under the premise of respecting national sovereignty, a multi-jurisdictional alliance arbitration chain can be established, with the deployment of full-cycle on-chain evidence preservation and automated risk control contracts, to construct a "sovereignty-technology" balanced legal supervision framework, providing a digital solution for international investment risk prevention and control under the framework of the Belt and Road Initiative. References | Related Articles | Metrics