With the objective of establishing methods for high-quality marine development and effective marine management, this review focuses on four dimensions of marine development: marine economy, marine resources, marine ecology, and marine accounting. The focus of marine economy research is the marine industry, with the marine circular economy being the latest research frontier. Marine resources are the foundation of the marine economy. To use different types of marine resources more efficiently, it is necessary to apply the property right system of natural resources to marine fields. The healthy development of the marine economy is guaranteed by marine ecology. How to scientifically measure marine ecological loss and evaluate the marine ecological environment carrying capacity and marine ecological security is key to the sustainable development of the marine economy. The development of the marine economy is based on successful marine accounting. The lack of marine data globally has made marine accounting controversial. The study aims to review the development history and latest research frontiers for various marine-related fields and identify existing problems in the processes of marine economic development and marine management, with a view to finding a breakthrough for transforming and upgrading marine development, improving the marine economic governance system, and strengthening the modernization of marine governance capacity, so as to better develop and utilize the oceans.

Efficient financing is a key focus of enterprises and financial institutions. Using the DEA-BCC method and panel Tobit model to construct a basic regression model and moderating effect model to conduct an empirical analysis of 23 listed Chinese environmental protection enterprises, this study finds that their technological level directly enhances their financing efficiency, but if the technological level is low, then investments in R&D are likely to dilute capital, thus reducing their financing efficiency. Such constraints are more significant in 2020, which saw the outbreak of the COVID-19 pandemic. The regulatory effects of supply chain financing methods alleviate the inhibiting effects of investment in R&D and stimulate improved financing efficiency. Therefore, this study argues that the financing efficiency of China's environmental protection enterprises can be improved through enhancements at the fund management level, strengthening R&D investment, encouraging the effectiveness of technological progress, and actively promoting supply chain modes of financing.

Purpose: As the functions of environmental regulations cannot be quantified while assessing their environmental efficiency, there has been no comprehensive evaluation of environmental efficiency. The purpose of this paper is to evaluate environmental regulations based on triangular and trapezoidal fuzzy numbers. Design/methodology/approach: This paper uses L-R fuzzy numbers to transform the evaluation language into triangular fuzzy numbers, and adopts an α-level flexible slacks-based measurement model to evaluate the performance of these regulations. Trapezoidal fuzzy numbers are combined with a data envelopment analysis model, and an α-slack-based measurement (SBM) model is used to evaluate the environmental efficiency. The α-SBM model is confirmed to be stable and sustainable. Findings: Relevant index data from 16,375 enterprises were collected to test the proposed model, and models corresponding to triangular fuzzy numbers and trapezoidal fuzzy numbers were used to evaluate their environmental efficiency. Comparative results showed that the proposed model is feasible and stable. Originality/value: The main contributions of this study are twofold. First, this paper provides a valuable evaluation method for environmental regulation. Second, our research improves the practical performance of trapezoidal fuzzy data envelopment analysis and enhances its feasibility and stability.