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关键词： 电子商务发展   碳排放   技术创新   区域异质性  

摘要： 本文选取2013-2022年我国30个省份面板数据,测算各省份电子商务发展水平及碳排放强度,实证检验电子商务发展对各地区碳排放的影响。基准回归分析结果显示,电子商务发展对区域碳排放强度表现出显著的负向影响;区域异质性分析结果显示,东部、中部和西部地区的电子商务发展对区域碳排放强度的影响存在差异,东部地区电子商务发展的抑制效应强于中部和西部;资源禀赋异质性检验表明,电子商务发展对高资源型区域具有更为显著的负向促进效应;以技术创新水平为传导路径进行中介效应检验,结果显示技术创新水平是电子商务发展影响区域碳排放的重要中介机制。基于实证结果,本文从产业布局和技术创新两个角度提出相应建议,以期为电子商务发展及双碳目标实现提供参考。

关键词： 股权激励   电子商务   企业绩效   格力电器  

摘要： 股权激励作为一种重要的激励方式,对于提高员工忠诚度、激发创新、提高企业电子商务绩效具有重要意义。然而,目前关于股权激励对企业电子商务绩效影响的研究还比较有限,尤其是在中国企业的实践中的具体效果和作用机制方面的研究尚不够深入。本研究以格力电器为研究对象,深入探讨了股权激励机制对企业电子商务绩效提升的影响。通过综合委托代理理论、人力资本理论和双因素理论,我们提出了股权激励对企业业绩、融资、投资和经营管理的积极影响假设,经过案例分析,验证了以上假设。最后,对格力电器提出政策建议,不断完善和优化股权激励机制,进一步提高了其对企业电子商务绩效的促进作用。As an important incentive method, equity incentive is of great significance for improving employee loyalty, stimulating innovation and improving enterprise e-commerce performance. However, at present, the research on the impact of equity incentive on enterprises’ e-commerce performance is still relatively limited, especially in the practice of Chinese enterprises in the specific effect and mechanism of the study is not deep enough. This study takes Gree Electric Appliances as the research object, and deeply discusses the influence of equity incentive mechanism on the improvement of enterprise e-commerce performance. By integrating principal-agent theory, human capital theory and two-factor theory, we put forward the hypothesis of the positive impact of equity incentive on enterprise performance, financing, investment and operation and management, and verified the above hypothesis through case analysis. Finally, the paper puts forward policy suggestions for Gree Electric Appliances, continuously improves and optimizes the equity incentive mechanism, and further improves its role in promoting enterprise e-commerce performance.

关键词： 电子商务   国际贸易   法律问题   策略  

摘要： 自中国加入WTO以来,中国市场进一步开放,对外经济贸易迅猛发展,国际竞争力明显增强。但与此同时也引发了众多以反倾销、反补贴、保障措施等为代表的国际贸易争端,形势不容乐观。其中包括商标侵权管辖问题、知识产权保护问题、法律体系标准化不足等问题日益凸显,成为亟待解决的关键议题。这些问题对国际贸易的健康发展构成了潜在威胁,要求贸易主体及相关方积极应对,寻求创新解决方案。本文旨在深入探讨电子商务对国际贸易产生的多维度影响,系统梳理当前面临的主要挑战,重点讨论如何解决商标侵权管辖、知识产权保护、法律体系构建等方面存在的问题。进一步地,本文将提出一系列针对性强、切实可行的解决措施与建议,以期推动国际贸易实现持续健康的发展。Since China’s accession to the WTO, China’s market has been further opened up, its foreign economic and trade relations have developed rapidly, and its international competitiveness has been markedly enhanced. However, at the same time, it has also triggered many international trade disputes represented by anti-dumping, anti-subsidy, and safeguard measures, and the situation is not optimistic. Among them, the jurisdictional issues of trademark infringement, the protection of intellectual property rights, and the lack of standardization of the legal system have become increasingly prominent, and have become key issues that need to be solved urgently. These problems pose a potential threat to the healthy development of international trade, and require trading entities and relevant parties to actively respond and seek innovative solutions. The purpose of this article is to deeply discuss the multi-dimensional impact of e-commerce on international trade, systematically sort out the main challenges currently faced, and focus on how to solve the problems existing in the jurisdiction of trademark infringement, intellectual property protection, and the construction of the legal system. Furthermore, this paper will put forward a series of targeted and feasible solutions and suggestions, with a view to promoting the sustainable and healthy development of international trade.

关键词： 电子商务   审计工作   风险防范  

摘要： 随着网络与计算机信息技术的迅猛进步,电子商务作为一种依托计算机网络的崭新商务模式应运而生,这一变革深刻地影响了与之紧密相连的审计模式。本文首先深入剖析了电子商务环境下审计风险,随后细致探讨了这些审计风险产生的主要成因。鉴于审计风险对电子商务部门及主体的重大影响,文章最后针对性地提出了有效的风险防范对策,旨在为审计部门及电子商务主体提供有力指导,促使他们更加重视财务审计工作,并切实加强风险控制,从而确保电子商务的稳健发展。With the rapid development of network and computer information technology, e-commerce, as a new business model relying on computer network, emerges at the historic moment. This change has a profound impact on the audit model closely related to it. This paper first deeply analyzes the audit risks in the e-commerce environment, and then discusses the main causes of these audit risks in detail. In view of the significant impact of audit risk on e-commerce departments and entities, the paper finally puts forward effective risk prevention countermeasures, aiming at providing strong guidance for audit departments and e-commerce entities, urging them to pay more attention to financial audit work, and effectively strengthen risk control, so as to ensure the steady development of e-commerce.

关键词： 农村电子商务   4R营销理论   F2O模式  

摘要： 近年来,在相关政策的加持下,我国农村电子商务取得了前所未有的发展。然而,受农业生产环境、技术条件、基础设施等限制,农村电子商务的发展仍然面临一些困境。加上经历了网络泡沫的寒冬,电子商务现已进入理性时代,缺乏创新的传统电商模式已不能满足消费者需求,将面临被淘汰的境遇。因此,农村电子商务需要寻求新的商业模式和营销模式。F2O (Focus to online)是一种新兴的将焦点事件与电子商务结合的电商模式,对于解决农村电子商务发展困境具有启发性作用。基于此,本文结合4R营销理论从关联策略、反应策略、关系策略、回报策略探讨了F2O模式在农村电子商务中的应用。In recent years, with the support of relevant policies, rural e-commerce in our country has achieved unprecedented development. However, due to the limitations of agricultural production environment, technical conditions, and infrastructure, the development of rural e-commerce still faces some difficulties. Coupled with the cold winter of the Internet bubble, e-commerce has entered the rational era, and the traditional e-commerce model that lacks innovation can no longer meet the needs of consumers and will face the situation of being eliminated. Therefore, rural e-commerce needs to seek new business models and marketing models. F2O (Focus to online) is an emerging e-commerce model that combines focus events with e-commerce, which is enlightening to solve the dilemma of rural e-commerce development. Based on this, this paper discusses the application of F2O model in rural e-commerce from the relevancy strategy, reaction strategy, relation strategy and reward strategy combined with 4R marketing theory.

关键词： 电子商务   养老体系   人口老龄化  

摘要： 在老龄化社会背景下,老年人口激增尤其是失能半失能老人比例上升,传统养老资源与家庭养老功能受限,养老服务需求多元化且迫切。鉴于此,结合电子商务的蓬勃发展,本论文《电子商务模式下养老服务体系探析》致力于探索一种创新模式,通过融合电子商务的便捷高效与养老服务的深度广度,构建一个全新的养老服务体系,旨在提升老年人生活质量,有效缓解社会养老压力,推动养老服务行业的创新与升级。In the context of an aging society, the elderly population has soared, especially the proportion of disabled and semi-disabled elderly people has increased, traditional pension resources and family pension functions are limited, and the demand for pension services is diversified and urgent. In view of this, combined with the vigorous development of e-commerce, this paper “Analysis on Construction of Elderly Care Service System under E-Commerce Model” is committed to exploring an innovative mode, by integrating the convenience and efficiency of e-commerce with the depth and breadth of elderly care service, to build a new elderly care service system, aimed at improving the quality of life of the elderly and effectively alleviating the pressure of social elderly care, promoting the innovation and upgrading of the elderly care service industry.

关键词： 网络直播带货   电子商务   法律责任  

摘要： 网络直播带货是近几年新兴的线上购物方式,在数据收集流通、购物支付方式以及购物体验等方面实现对传统购物的升级,同时也成为网络直播变现的另一主要途径。在当前网络平台具有虚拟性、互动性、广泛性的情况下,直播平台的法律责任认定存在直播虚拟化、功能定位不准确、以及法律依据不健全等难题,需要通过提高技术手段、建立监管制度、完善相关法律等方式明确直播带货平台的法律责任,否则将对电商行业带来难以消除的负面影响。Online live streaming sales is a new way of online shopping in recent years. It has upgraded traditional shopping in terms of data collection and circulation, shopping payment methods and shopping experience, and has also become another main way to realize online live streaming. In the current network platform with virtual, interactive, extensive, live platform of legal liability that live virtualization, function positioning is not accurate, and the legal basis is not sound, need to improve technical means, establish regulatory system, improve the relevant legal way clear live with goods platform of legal responsibility, otherwise will bring difficult to eliminate the negative impact of the electricity industry.

关键词： 电子商务   催缴   股东失权   股东除名  

摘要： 《电子商务法》是电子商务领域基础性的法律,对商事实践中的问题作出了应对措施,且取得了较大成就,公司法也在此背景下进一步发展。2023年修订通过的《公司法》正式以法律的形式规定了股东失权制度,不同于《公司法解释三》规定股东资格解除规则,也不同于股东除名规则。股东失权制度以董事会的核查催缴股东出资为前置程序,同时股东失权通知采用生效发出主义,这让公司在面对股东不履行出资义务时处于主动地位,体现了商事效率原则和权利义务相一致原则。笔者从实践案例引入对股东失权的问题思考,分析股东失权制度的适用条件与程序,并对相关制度适用问题进行分析,提出解决的思路与方案。“Electronic Commerce Law” is the basic law in the field of electronic commerce, which has made countermeasures for the problems in commercial practice, and has made great achievements, and the company law is further developed under this background. “The Company Law” amended and adopted in 2023 officially stipulates the shareholder disqualification system in the form of law, which is different from the rule of disqualification of shareholders and the rule of removal of shareholders. The system of shareholders’ loss of rights takes the verification and call of the board of directors for shareholders’ capital contribution as the pre-procedure, and the notice of shareholders’ loss of rights adopts the effective issuing principle, which enables the company to take the initiative in the face of shareholders’ non-performance of capital contribution obligations, reflecting the principle of commercial efficiency and the principle of consistency of rights and obligations. The author introduces the thinking on the problem of shareholders’ loss of rights from practical cases, analyzes the applicable conditions and procedures of shareholders’ loss of rights system, analyzes the applicable problems of relevant systems, and puts forward the ideas and solutions.

关键词： 电子商务   税收征管   税收流失  

摘要： 随着互联网技术的飞速发展,我国电子商务产业得到了迅猛发展。电子商务出现颠覆了传统的商业模式,提高了交易效率,降低了成本,同时也为消费者提供了更加便捷的购物体验。然而,电子商务的快速发展也使得税收征管方面面临诸多挑战。本文将从我国电子商务税收征管的现状出发,发现电子商务税收征管过程中纳税主体难以界定、纳税地点和计税基础难以确定、征税对象难以区分等问题,应落实电子商务税务登记制度以明确纳税主体、同时界定纳税地点、完善涉税凭证管理制度以确定计税基础、对不同类型的产品区别征税以区分征税对象,旨在为我国电子商务税收征管改革提供参考。With the rapid development of Internet technology, China’s e-commerce industry has been developing rapidly. E-commerce has changed the traditional business model, improved transaction efficiency, reduced costs, and provided consumers with a more convenient shopping experience. However, the rapid development of e-commerce also makes tax collection and administration face many challenges. Starting from the current situation of e-commerce tax collection and administration in China, this paper will find that it is difficult to define the tax subject, determine the tax place and tax basis, and distinguish the tax object in the process of e-commerce tax collection and administration. The e-commerce tax registration system should be implemented to clarify the subject of taxation, and at the same time define the place of taxation, improve the management system of tax-related vouchers to determine the tax basis, and separate taxes on different types of products to distinguish the object of taxation. The purpose is to provide reference for China’s e-commerce tax collection and management reform.

关键词： 电子商务   数据跨境流动   数据治理   数据监管  

摘要： 电子商务中数据跨境流动大幅增多,不同的国家和地区对数据跨境流动作出了不同的规制方法。中国注重安全的数据跨境流动,积极参与商务贸易多边等合作,参与的《区域全面经济伙伴关系协定》(ACEP)允许数据跨境自由流动并设置安全例外条款,并在《网络安全法》《个人信息保护法》等法律基础上,积极制定《网络安全审查办法》《促进和规范数据跨境流动规定》等细化我国数据跨境流动的保护与规制。我国在数据跨境流动监管方面存在监管范围广、对大型平台处罚效果并不如意等困难。在应对这些困难方面,可加强针对超级互联网平台的监管强度、加强数据跨境流动方面的企业合规指导等方法促进我国数据跨境流动的发展和治理更加合理有效。The cross-border flow of data in e-commerce has increased significantly, and different countries and regions have made different regulatory approaches to the cross-border flow of data. China attaches great importance to the security of cross-border data flows, actively participates in multilateral cooperation in commerce and trade, and participates in the Regional Comprehensive Economic Partnership (ACEP) to allow the free flow of data across borders and sets security exceptions, and on the basis of the Cybersecurity Law, Personal Information Protection Law and other laws, it has actively formulated the Measures for Cybersecurity Review and the Provisions on Promoting and Regulating Cross-border Data Flows, which refine the protection and regulation of China’s cross-border data flows. In terms of the supervision of cross-border data flow, China has difficulties such as a wide scope of supervision and unsatisfactory punishment for large platforms. In response to these difficulties, we can strengthen the supervision of super Internet platforms and strengthen corporate compliance guidance on cross-border data flows, so as to promote the development and governance of cross-border data flows in China to be more reasonable and effective.