This study explores the integration of artificial intelligence into enterprise financial management and strategic decision-making, identifying key combination points and application mechanisms. The research outlines artificial intelligence development trends and analyzes existing applications in human resource and accounting management to examine potential integration pathways in enterprise financial management. The study reveals that artificial intelligence enhances financial management through big data platforms that enable data collection, mining, and visualization. AI facilitates enterprise internal management innovation, particularly in human resource management, and provides quantitative support for strategic decision-making. Artificial intelligence transforms traditional financial management by providing intuitive data visualization, generating strategic insights, and reducing decision-making risks. The integration requires a paradigm shift in both technology and management mindset, with continued human oversight remaining essential. Enterprises should gradually introduce artificial intelligence into financial management and strategic processes, focusing on building AI teams and robust data governance frameworks while avoiding over-reliance on short-term benefits. Financial professionals need to develop new competencies to effectively collaborate with AI systems.

Over the past few decades, numerous scholars have conducted research on global value chains, and the amount of literature in this field has grown rapidly to become “big data.” In order to deeply analyze and explore the current research status and development trends in the field of global value chains, this article conducted a systematic and quantitative study on the global value chain. Based on the Web of Science Core Collection SCIE and SSCI databases, this article searched 8273 articles published between 2001 and 2021 with the theme of “Global Value Chain” and used visualization and bibliometric analysis methods. The research field was analyzed using VOSviewer software. Research has shown that the number of papers published in the global value chain field has been continuously increasing over time and has entered a period of rapid development since 2016. The main disciplines are economics and management. A few researchers and research institutions have a strong influence, but the cooperation between scholars and institutions is relatively weak. The United States, the United Kingdom, and China dominate the research field. The complex impact of the natural environment and public health on the global value chain, and the impact of big data and artificial intelligence on the global value chain, has become a new direction for future research. Countries should actively promote the development of the digital economy and green economy, promote the effective allocation of global value chain resources by enterprises, and adhere to the development of good bilateral political relations to reduce the uncertainty of enterprise participation in the global value chain caused by political risks.

With the improvement of international division of labor and cooperation and the refinement of production process division, the global value chain division of labor system is becoming the latest mode of product division. In order to deeply analyze and...

The problem of agricultural surface pollution is becoming increasingly prominent, directly impeding the realization of the goals of “industrial prosperity and ecological livability” in the strategy of rural revitalization. To thoroughly analyze the impact of Digital Rural Construction on agricultural surface pollution and to effectively strengthen the prevention and control measures, the Moran index was used to assess the influence of agricultural surface pollution in 31 provinces and cities across China. The Moran index was employed to conduct global and local spatial autocorrelation analysis of agricultural surface source pollution, and a panel quantile autoregressive model was constructed to explore the effects of Digital Rural Construction on such pollution. The results show the following: (1) agricultural surface pollution in each province and city exhibits spatial spillover effects that are growing stronger; (2) the spatial impact of agricultural surface pollution on neighboring provinces and cities follows an inverted U-shaped pattern at different levels of pollution; (3) the relationship between the degree of agricultural surface pollution and the impact of Digital Rural Construction on it also follows an inverted U-shaped pattern, wherein improvements are observed as the pollution levels deepen. When the level of agricultural surface pollution is located in the quartile point 0.1, the improvement effect of Digital Rural Construction on agricultural surface pollution is small (0.0484), as the quartile point increases, the improvement effect is gradually increased, and it reaches the maximum value at the quartile point 0.5 (0.523), and the coefficient of agricultural surface pollution decreases to the minimum value at the quartile point 0.9 (0.423).