Economics & Management Information

Research on the Innovation of Fiscal and Tax Information Dissemination in Hainan Free Trade Port in the Era of Media Convergence—A Case Study Based on the Participation of Colleges and Universities

2026-09-09T09:50:10+08:00

The fiscal and taxation policies of Hainan Free Trade Port cover a wide range, often including professional terms, refining applicable conditions, and setting differentiated requirements for different groups. For enterprises, residents, students and visitors, the difficulty is often not to obtain policy information, but to understand the true connotation of the policy and to judge whether the policy is applicable to their own situation. This paper takes the practice of “community preaching + online live broadcasting “carried out by the Accounting College of Hainan Vocational University of Science and Technology as the research object, and uses the 5W theory of policy communication, the cognitive attitude behavior model of communication effect and the theory of multi-center collaborative governance to carry out analysis. Combined with the case, the communication process is discussed from four dimensions: policy language translation, online and offline integration, interactive feedback and multi-agent collaboration. The case shows that university participation can transform professional fiscal and taxation knowledge into popular communication content. Offline community activities to achieve face-to-face communication between teachers and students and residents; live broadcast provides another set of interpretation channels, covering audiences who fail to participate in offline activities. The problems collected in the process of communication can also become the material for subsequent explanation and live broadcast topics. This research mainly relies on the activity ledger, live background data, participant feedback and field observation to carry out analysis, and does not try to demonstrate the quantitative causal relationship between the mode of transmission and the result of transmission. It focuses on the analysis of the actual communication operation logic of the practice and the enlightenment of the experience to the long-term dissemination of fiscal and taxation information of Hainan Free Trade Port.

Driving Mechanisms and Industrial Outcomes of Inward Chinese FDI in Vietnam’s High-Tech Sectors under RCEP: Evidence from Electronics Manufacturing and Solar-Photovoltaic Supply Chains

2026-09-13T19:54:23+08:00

Intensifying US-China trade tensions and the January 2022 entry into force of RCEP have together spurred a wave of supply-chain relocation. For many Chinese manufacturers, this has translated into a “China-Plus-One” production strategy, with Vietnam emerging as a primary destination. This paper investigates driving forces and industrial outcomes of inward Chinese FDI in Vietnam’s high-tech sectors, focusing on electronics manufacturing and solar-photovoltaic supply chains for the period 2018–2024. Drawing on secondary datasets including Vietnam General Statistics Office (GSO), UN Comtrade, and peer-reviewed working papers, this study calculates Vietnam’s Revealed Comparative Advantage (RCA) for HS 85 (electrical-electronic goods) and HS 8541 (semiconductor and photovoltaic products). Our results show RCA values of 2.88 for HS 85 and 8.44 for HS 8541 in 2022, demonstrating strong but assembly-driven export competitiveness. Firms backed by inward Chinese FDI generate roughly 75% of Vietnam’s solar-panel exports and employ half of the workforce in this sector; nevertheless, domestic localisation in electronics remains merely 5–10%. Despite strong export performance, Vietnam remains heavily dependent on imported Chinese intermediate inputs, exposing its solar exports to US trade-remedy risks. This paper offers targeted policy recommendations for Vietnamese regulators and Chinese investors, alongside limitations rooted in publicly available secondary data.

The Power of Sensing and Scaling: Leading Business Model Innovation for Sustainability in Textiles

2026-08-04T15:14:08+08:00

This paper examines how sensing and scaling capabilities drive business model innovation for sustainability in the textile industry. The sector faces significant environments and social challenges, including high carbon emissions, excessive water consumption, textile waste, and supply chain transparency issues. The paper explains how organizations use sensing to identify emerging sustainability trends, regulatory changes, technological innovations, and evolving consumer preferences, while scaling enables firms to expand and integrate sustainable business across business models across products, markets and value chains. Case studies of Patagonia, H&M, China, Japan, Bangladesh and Vietnam demonstrate how these capabilities support circular economy practices, resource efficiency and long-term competitiveness. The paper also discusses barriers such high implementation cost, limited recycling infrastructure, consumer behavior and fragmented policies. Finally, it provides recommendations for business leaders and policymakers to strengthen sustainability through innovation, collaboration and support regulatory frameworks. In conclusion, the study concludes that combining sensing and scaling capabilities is essential for achieving sustainable transformation and competitive advantage in the global textile industry. This reflects the papers focus on sustainability challenges, business model innovation, practical case studies and recommendations.

Research on the Transmission Path of Financial Risks Arising from Blocked Repatriation of Overseas Profits of Multinational Enterprises

2026-07-21T10:26:21+08:00

Tightening global economic and trade policies as well as cross-border capital controls have exacerbated the blockage of overseas profit repatriation for multinational enterprises, which gives rise to chain-transmitted financial risks. Taking the transmission path of financial risks under the condition of blocked overseas profit repatriation as the core research thread, this paper sorts out the manifestations and transmission chains of various derived financial risks, and explores the underlying incentives for risk transmission. It constructs a risk control scheme from three dimensions: capital scheduling, risk interception and early warning system, and establishes a long-term operation mechanism covering organizational structure, process tracking and fiscal-tax hedging. This study develops a full-process technical framework for cross-border financial risk governance, which can cut off the transmission channel of overseas risks to corporate groups and provide practical control references for multinational enterprises to resolve financial hidden dangers including capital stagnation, exchange rate fluctuations and debt repayment pressures.

Cross-Listing, Innovation Financing and New Quality Productive Forces—Empirical Evidence from Chinese Listed Enterprises

2026-07-03T09:32:05+08:00

Under the new development pattern, cross-listing serves as a crucial means for enterprises to integrate capital market resources at home and abroad, and it is also an important approach to promote the improvement of new quality productive forces. Based on the sample of Chinese listed enterprises from 2015 to 2023, this paper systematically analyzes the effect and influencing mechanism of cross-listing on enterprises’ new quality productive forces from both theoretical and empirical perspectives. The research results show that: (1) Cross-listing has a significant positive impact on the improvement of enterprises’ new quality productive forces, and this conclusion still holds after multi-dimensional robustness tests; (2) For large-scale enterprises, high-tech enterprises, and enterprises in regions with a high degree of marketization, cross-listing exerts a more prominent promoting effect on the upgrading of new quality productive forces; (3) Cross-listing improves new quality productive forces by raising the level of corporate innovation financing; (4) The promotional effect of cross-listing on new quality productive forces is persistent and presents a dynamically strengthening trend as the listing duration of enterprises increases. The conclusions of this study provide micro-level empirical evidence for enterprises to foster new quality productive forces and for the opening up of the capital market.