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关键词： 电子商务   推荐算法   知识图谱   图注意力  

摘要： 随着大数据时代的发展,电子商务进入了新的发展阶段,推荐系统已成为提升用户体验和促进销售的关键技术。本文提出一种融合知识图谱(KG)与图注意力(GAT)的电子商务推荐算法(E-KGAT)。首先,将用户行为数据与商品属性相结合构建协同知识图谱并进行嵌入表示。然后,设计了一个基于注意力机制的嵌入传播层,捕获节点间的相互作用与依赖关系。此外,通过层聚合机制整合各层的节点表示,预测用户对商品的匹配得分,从而完成推荐任务。最后,采用BCE损失函数和Adam优化器优化模型性能,确保模型在训练过程中准确学习用户和商品的嵌入表示。实验结果表明,通过与其他算法结果比较和消融实验结果比较,证明本算法相比典型的推荐算法不仅能更深入理解用户偏好,还能准确捕获商品之间的关系,从而实现更高的准确性和可解释性。With the development of the big data era, e-commerce has entered a new stage of development, and recommender system has become a key technology to enhance user experience and promote sales. This paper proposes an e-commerce recommendation algorithm (E-KGAT) that integrates knowledge graph (KG) and graph attention (GAT). First, user behavior data and product attributes are combined to construct a collaborative knowledge graph and embedded representation. Then, an embedding propagation layer based on the attention mechanism is designed to capture the interactions and dependencies among nodes. In addition, the node representations of each layer are integrated through the layer aggregation mechanism to predict the user’s matching score for commodities, thus accomplishing the recommendation task. Finally, the binary cross-entropy loss function and Adam optimizer are used to optimize the model performance and ensure that the model accurately learns the embedded representations of users and commodities during training. The experimental results show that by comparing with other algorithms and comparing with the results of ablation experiments, it is proved that the present algorithm not only understands the user preferences more deeply than typical recommendation algorithms, but also accurately captures the complex relationship between commodities, thus realizing higher accuracy and interpretability.

关键词： 电子商务   经营者   责任形态  

摘要： 在《电子商务法》实施之前,电商平台经营者的法律地位和义务在电子商务纠纷中一直存在争议。随着《电子商务法》的出台,电商平台经营者的法律地位得到了明确界定,其承担的法定义务也得到了进一步明确。然而,其中“相应责任”的规定使得电商平台经营者在某些情况下难以准确认定其责任。本文从电商平台经营者的法律地位出发,对其在电子商务纠纷中的法定义务和责任形态进行分析。并探讨电商平台经营者应承担的义务界限,以及在不同情况下应如何履行这些义务。Prior to the implementation of the Electronic Commerce Law, there had been ongoing debate regarding the legal status and obligations of e-commerce platform operators in disputes. With the promulgation of the Law, their legal status was clearly defined, and their statutory obligations were further specified. However, the stipulation of “corresponding responsibilities” made it difficult for e-commerce platform operators to accurately identify their responsibilities in certain situations. This paper analyzes the legal status of e-commerce platform operators and their statutory obligations and responsibilities in disputes, exploring the boundaries of their obligations and how they should fulfill these obligations in different situations.

关键词： 电子商务   财务会计   影响   发展  

摘要： 随着信息技术的飞速发展,电子商务作为一种新型商业模式,已深刻改变了全球经济格局。在电子商务背景下,财务会计作为企业管理和决策的重要工具,也正面临着前所未有的挑战与机遇。电子商务的普及不仅影响了会计信息的生成、处理和传递方式,还对会计理论与实践产生了深远影响。本文分析电子商务对财务会计领域产生的影响,探讨如何应对这些变化以实现会计行业的持续发展。With the rapid development of information technology, e-commerce, as a new business model, has profoundly changed the global economic landscape. In the context of e-commerce, financial accounting, as an important tool for enterprise management and decision-making, is also facing unprecedented challenges and opportunities. The popularization of e-commerce not only affects the generation, processing, and transmission of accounting information, but also has a profound impact on accounting theory and practice. This article analyzes the impact of e-commerce on the field of financial accounting and explores how to respond to these changes to achieve sustainable development of the accounting industry.

关键词： 金融科技   电子商务   数字化转型   技术创新   协同效应  

摘要： 随着数字化转型的深入推进,金融科技(FinTech)与电子商务在现代经济中的作用愈加显著。金融科技利用创新技术如移动支付、区块链和人工智能(AI),正在重塑传统金融服务。同时,电子商务作为新兴商业模式,借助互联网技术实现全球商品和服务交易。本文探讨了金融科技与电子商务的协同效应,分析二者如何通过技术创新和市场模式融合推动业务转型,提升竞争力。研究揭示了这一协同效应对全球经济的影响,包括消费者行为变化、企业运营优化及市场结构演变。此外,本文还讨论了未来的融合趋势和挑战,并提出应对策略。As digital transformation continues to advance, the roles of financial technology (FinTech) and e-commerce in the modern economy have become increasingly significant. FinTech, through the use of innovative technologies such as mobile payments, blockchain, and artificial intelligence (AI), is reshaping traditional financial services. Meanwhile, e-commerce, as an emerging business model, leverages internet technology to enable global transactions of goods and services. This paper explores the synergistic effects between FinTech and e-commerce, analyzing how their integration through technological innovation and market model fusion drives business transformation and enhances competitiveness. The research reveals the impact of this synergy on the global economy, including changes in consumer behavior, optimization of business operations, and the evolution of market structures. Additionally, the paper discusses future trends and challenges in this integration and proposes strategies for addressing them.

关键词： 电子商务   会计核算   流程再造   会计信息  

摘要： 电子商务发展以网络数据流方式完成交易过程,依托大数据技术、云计算技术等订购、销售和运输产品,并将银行支付和结算作为手段,重构传统产品销售流程,故对会计核算提出了新的要求,传统会计核算模式并不适用于电子商务发展。本文结合会计核算信息理论和企业再造理论,阐述电子商务对会计核算流程的影响,完成会计核算流程再造,并基于电子商务下会计核算基本特征,提出会计核算流程中需要着重考虑问题,旨在优化会计核算流程,提高会计核算质量。The development of e-commerce completes the transaction process by means of network data flow, relies on big data technology and cloud computing technology to order, sell and transport products, and uses bank payment and settlement as a means to restructure the traditional product sales process, which puts forward new requirements for accounting. Traditional accounting model is not suitable for the development of e-commerce. Combining accounting information theory and enterprise reengineering theory, this paper expounds the influence of e-commerce on accounting process and completes accounting process reengineering. Based on the basic characteristics of accounting under e-commerce, this paper proposes the issues that should be emphasized in accounting process, aiming at optimizing accounting process and improving accounting quality.

关键词： 新质生产力   电子商务   课程改革   实施路径  

摘要： 新质生产力推动行业变革,对电子商务人才培养提出了更高的要求。文章基于新质生产力的内涵与特征,以及电子商务课程现状分析,提出了新质生产力赋能电子商务课程改革的逻辑和实施路径,包括明确课程目标、优化课程结构、创新教学方法、加强师资建设和完善评价体系等五个实施路径,并以厦门大学嘉庚学院电子商务专业课程改革实践作为案例总结了数智化时代课程改革的方式,旨在培养适应新质生产力需求的电子商务人才,提升教学效果和改革成效。

关键词： 电子商务   局部多项式回归   信息物理系统   可靠性模型  

摘要： 随着互联网的高度发展,信息物理系统的可靠性对于电子商务至关重要,因为这些系统支撑着在线交易、数据管理和用户体验。在电子商务视角下,本文提出了一种基于局部多项式回归的信息物理系统可靠性模型,并将其与两种传统的信息物理系统可靠性模型进行比较。此外,对模型中的参数估计采用了最小二乘估计法。最后,基于超级计算机BlueGene/L的系统的真实失效数据,利用jupyter notebook对这3类信息物理系统可靠性模型的性能进行对比分析。通过实验验证表明,局部多项式回归模型的拟合效果与预测能力更好。本文结果为电子商务的可持续发展提供了有力保障。With the high development of the Internet, the reliability of the cyber physical system is critical for e-commerce, as these systems underpin online transactions, data management and user experience. Under the perspective of e-commerce, this paper presents a reliability model of cyber physical system based on local polynomial regression, and compares it with two traditional cyber physical system reliability models. In addition, the least squares estimation method is used to estimate the parameters in the model. Finally, based on the real system failure data of supercomputer BlueGene/L, jupyter notebook is used to compare and analyze the performance of these three types of reliability models of cyber physical system. The experimental results show that the local polynomial regression model has better fitting effect and prediction ability. The results of this paper provide a strong guarantee for the sustainable development of e-commerce.

关键词： 大数据   电子商务   财务风险   对策   苏宁易购  

摘要： 随着大数据技术的发展,信息科技在各领域的应用越来越广泛。电子商务作为一种新的线上交易模式,其规模在近几年呈现几何式增长,人们逐渐认识到利用大数据技术对提高企业竞争力的重要性。但是大数据技术在给电商企业带来众多机遇的同时,也造成一定的财务风险。苏宁易购是中国的大型电子商务企业,持续推进智慧零售模式的建设,并利用信息科技的发展,建立了内部的财务共享平台,在电子商务行业中具有一定的代表性。本文以苏宁易购为例,分析其在大数据背景下存在的财务风险问题,并提出相应的对策建议。With the development of big data technology, information technology is more and more widely used in various fields. As a new online trading model, e-commerce has grown geometrically in recent years, and people gradually realize the importance of using big data technology to improve the competitiveness of enterprises. However, big data technology brings many opportunities to e-commerce companies, but also causes certain financial risks. *** is a large-scale e-commerce enterprise in China. It continues to promote the construction of smart retail model, and uses the development of information technology to establish an internal financial sharing platform, which is representative in the e-commerce industry. Taking *** as an example, this paper analyzes its financial risks under the background of big data, and puts forward corresponding countermeasures and suggestions.

关键词： 电子商务   拼多多   诚信   危机   伦理  

摘要： 随着电子商务的迅猛发展,拼多多作为新兴电商平台取得了显著成就,但也面临着一系列的问题,对其发展造成了严重的影响。本文聚焦拼多多,深入探讨其在商品质量、售后服务、数据隐私保护以及营销活动等方面所存在的诚信缺失现象。通过对相关问题的研究和分析,揭示这些问题背后所涉及的伦理困境,如消费者权益受损、企业道德失范、社会信任破坏等。进一步从平台管理、企业社会责任等维度,剖析导致诚信危机产生的原因,并提出相应的解决策略和建议,旨在促进拼多多乃至整个电子商务行业的健康、可持续发展,重建良好的商业伦理秩序。With the rapid development of e-commerce, Pinduoduo, as a new emerging e-commerce platform, has achieved remarkable success, but also faces a series of problems, which have seriously affected its development. This paper focuses on Pinduoduo and deeply explores the ethical deficiencies in commodity quality, after-sales service, data privacy protection, and marketing activities. By studying and analyzing related issues, this paper reveals the ethical dilemmas behind these problems, such as consumer rights violations, corporate moral misconduct, and social trust destruction. Furthermore, this paper analyzes the causes of the credibility crisis from the perspectives of platform management and corporate social responsibility, and puts forward corresponding solutions and suggestions to promote the healthy and sustainable development of Pinduoduo and the entire e-commerce industry, and rebuild a good business ethics order.

关键词： 电子商务   绿色技术进步   共同富裕   非线性影响  

摘要： 随着数字经济的迅猛发展,电子商务视角下绿色技术进步对共同富裕的效应分析是一个多维度的议题。研究分析了绿色技术进步对共同富裕的影响机制,并进一步验证了绿色技术进步与电商发展在实现共同富裕中的协同作用。首先采用基准回归分析两者关系,并运用联合Bootstrap分位数回归和系统GMM模型进行稳健性和内生性检验。结果表明,绿色技术进步对实现共同富裕具有非线性影响,且通过了一系列稳健性检验。进一步研究分析发现,绿色生产率和绿色生产成本在绿色技术进步与共同富裕的关系中起着关键的中介作用。此外,在电子商务发展的影响下,绿色技术进步对共同富裕的正向非线性影响得到增强。最后,研究建议通过加大对绿色技术的研发投入、应用高节能的绿色技术和积极使用电子商务工具来实现绿色技术进步与共同富裕的协同发展。With the rapid development of digital economy, the analysis of the effect of green technology progress on common prosperity from the perspective of e-commerce is a multi-dimensional topic. This paper aims to analyze the influence mechanism of green technology progress on common prosperity, and also further verifies the synergistic role of green technology progress and e-commerce development in the realization of common prosperity. Benchmark regression was first used to analyze the relationship, and combined Bootstrap quantile regression and systematic GMM model were used to test the robustness and endogeneity. The results show that the green technology progress has a non-linear effect on the realization of common prosperity, and has passed a series of robustness tests. Further research and analysis found that green productivity and green production cost play a key intermediary role in the relationship between green technology progress and common prosperity. In addition, under the influence of e-commerce development, the positive non-linear impact of green technology progress on common prosperity has been enhanced. Finally, the research is suggested to increase the investment in green technology research and development, the application of high and energy-saving green technology and the active use of green technology progress and e-commerce tools.