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  基于系统集成观的财会监督效能提升机制研究

  Keyword:财会监督；效能提升；系统集成；治理体系；信息化　　　DOI： https://doi.org/10.62639/sspse04.20260204

  Abstract

  以支撑决策与管控风险为指向,财会监督在现代治理体系中被组织为一套围绕真实性、合规性与有效性的制度与技术安排,其作用边界由事后纠偏延伸至事前预防与事中控制,并在规则、流程与技术的协同中影响资源配置与绩效管理。文章梳理体系构成与实施效果,指出规则更新滞后、协同不畅、信息化应用不足等问题,并提出优化顶层设计、加强跨部门协同、建设专业化人才队伍与推动信息化应用等策略,以提...

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  从产能输出到品牌赋能：中国储能企业海外话语体系的转型路径研究

  Keyword:储能出海；跨文化交际；话语构建　　　DOI： https://doi.org/10.62639/sspse03.20260204

  Abstract

  全球储能市场已从技术竞争进入品牌与话语权竞争的新阶段。中国储能企业虽出口规模领先,却面临品牌附加值低、跨文化沟通失位等挑战。本文从跨文化交际视角,分析中国储能企业在海外品牌构建的话语策略,探讨如何通过专业性、合规性与价值观叙事的有机结合,构建具备全球影响力的品牌话语体系,为企业全球化转型提供理论与实践参考。...

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  数字化转型赋能陕西中小企业碳绩效的提升路径研究

  Keyword:数字化转型；碳绩效；双碳目标　　　DOI： https://doi.org/10.62639/sspse02.20260204

  Abstract

  本文以陕西中小企业为研究对象,探讨数字化转型对其碳绩效的提升路径。在全球“双碳”目标背景下,陕西中小企业面临产业结构偏重、能源碳锁定效应强及技术资金不足等挑战,但其战略性新兴产业快速发展带来转型机遇。本研究通过完善绿色金融与财税激励机制、强化绿色技术研发与数字工具融合、立足区域禀赋分类引导等路径,形成以数字化为引擎的绿色低碳发展模式,为陕西中小企业实现碳绩效提升与...

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  数据要素资本化对企业融资约束的缓解效应及作用机制探讨

  Keyword:数据要素；资本化；融资约束；数字经济　　　DOI： https://doi.org/10.62639/sspse01.20260204

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  数字经济时代,数据是企业经营的核心要素。本文聚焦于“数据要素资本化”这一议题,剖析其对企业融资的影响关系。数据要素资本化降低了信息不对称的情况,打破了传统融资模式的信任壁垒。数据资产的确认与计量则优化了企业的资产结构,拓宽了抵质押融资的范围,降低了代理成本。本文结合理论分析与现实困境,提出完善确权与定价机制、创新金融服务模式等对策,为提升企业融资效率、推动数字经济发...

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  Blockchain-Powered Supply Chain Finance in Rural E-Commerce: A Four-Dimensional Empowerment Framework

  Keyword:Blockchain;Rural e-commerce;Supply chain finance;Information sharing;Digital credit;Smart contracts　　　DOI： https://doi.org/10.62639/sspjiss22.20260304

  Abstract

  Rural e-commerce becomes an important digital driver for rural rejuvenation; however, there is an intrinsic structural constraint in its supply chain financing due to information asymmetry, ineff...

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  The Value of Graphic Novels in Conveying Historical Events

  Keyword:Graphic novels;Historical events　　　DOI： https://doi.org/10.62639/sspjiss21.20260304

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  This dissertation studies how the graphic novel has been used to depict important historical events. Using works such as Li Kunwu’s (2012) A Chinese Life, Liu Jing’s (2011, 2016) Understanding China throug...

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  Shaanxi Practice and Contemporary Echo of the Thought of ' Great Unification ' : from Qin System, Han Style to Modern National Identity

  Keyword:Great unity;National identity;Qin and Han culture;Modernity;Chinese nation​　　　DOI： https://doi.org/10.62639/sspjiss20.20260304

  Abstract

  This paper focuses on the historical practice of the thought of great unification in Shaanxi and its influence on modern national identity, and systematically analyzes its ideological origin, pra...

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  Development Status and Technical Application of Facility Vegetable Production Mechanization

  Keyword:Facility vegetables;Mechanization;Production technology;Development status;Application strategy　　　DOI： https://doi.org/10.62639/sspjiss19.20260304

  Abstract

  Mechanization of facility vegetable production is an important direction of modern agriculture, but the overall level is low. The comprehensive mechanization rate of facility vegetables in China...

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  Research on the Construction and Communication Efficiency of Dynamic Visual Symbol System in the Context of New Media

  Keyword:Dynamic visual symbols;New media;Communication effectiveness;Visual communication;Cross-cultural　　　DOI： https://doi.org/10.62639/sspjiss18.20260304

  Abstract

  This study focuses on the construction and dissemination efficiency of dynamic visual symbol system in the new media environment, aiming to reveal its characteristics, application scenarios and e...

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  Research on the Promotion Path of China 's Cross-Border E-Commerce Export Competitiveness under the Background of Digital Economy

  Keyword:Digital economy;Cross-border e-commerce;Export competitiveness;High-quality development;Innovation ability　　　DOI： https://doi.org/10.62639/sspjiss17.20260304

  Abstract

  This paper discusses the improvement path of China 's cross-border e-commerce export competitiveness under the background of digital economy. Digital economy enhances the flexibility and adaptabi...

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