Digital–real economy integration constitutes a critical strategic pathway for enhancing supply chain resilience and safeguarding industrial security. This paper takes the listed companies on the Shanghai and Shenzhen A-share markets from 2010 to 2024 as samples to examine the effect and internal mechanism of the integration of digital–real economies on the supply chain resilience of enterprises. The results show that: (1) Digital–real integration significantly enhances corporate supply chain resilience; (2) mechanism test results indicate that information transparency, supply chain diversification, talent capital and enterprise credit respectively perform the functions of chain stabilization, complementarity, extension and strengthening, which act as critical pathways for improving supply chain resilience; (3) complementary analyses reveal a robust three-way synergy among market efficiency, governmental capacity, and digital–real integration—jointly enhancing corporate supply chain resilience; (4) the promoting effect of digital–real integration on supply chain resilience shows heterogeneity and is more significant in samples of private enterprises, small-scale enterprises, regions with higher external risks, and regions with better institutional environments. From a micro-level enterprise perspective, this study reveals the transmission channels and moderating effects of digital–real integration on supply chain resilience, to some extent addressing the limitations of existing research and enriching the theory of digital–real integration and supply chain resilience. Practically, it offers guidance for firms to enhance supply chain resilience through digital upgrading and multidimensional pathways, and to formulate differentiated strategies aligned with external market and government conditions.

Medical Financial Assistance (MFA), a key safety net for low-income groups in China, may exert incentive or welfare dependency effects on non-farm labor supply, an issue critical to assessing the effectiveness of medical security policies. Using two-wave household panel data, this study employs two-way fixed effects models to evaluate MFA’s impact on the non-farm labor supply (participation rate and working time) of low-income rural households, distinguishing between the effects of eligibility attainment and increased assistance amounts. The results show that: (1) MFA eligibility significantly enhances non-farm labor participation (by 2.0 percentage points) and working time (by 4.87 days), confirming an incentive effect with marked localization bias (no significant impact on non-local employment); (2) increased assistance amounts have a negligible marginal incentive effect, reflecting a threshold characteristic where eligibility is the critical trigger; (3) policy effects are heterogeneous: Eligibility boosts participation rates most among older adult households (3.6 percentage points), households with major diseases (9.5 percentage points), and those without employment assistance (2.5 percentage points); (4) for working time, prime-age households (6.49 days), households with major diseases (36.00 days), and those with employment assistance (4.55 days) benefit the most. A limitation is MFA’s insignificant effect on non-local non-farm employment and weak marginal effects of increased assistance. Based on microdata from deep poverty areas, this study reveals MFA’s labor supply incentive effects, localization bias, and threshold characteristics, providing Chinese empirical evidence for understanding the labor market consequences of medical security systems in developing countries and informing health and social care policy design.

In 2026, the beginning of the 15th Five-Year Plan, the Central No. 1 Document emphasized the cultivation and expansion of county-level wealth-creating industries as the core approach to ensuring stable income growth for farmers. Addressing the pain points of fragmented county-level industries and weak connections between industries and farmers has become a key issue in the development of rural industries. This article takes the "Hua Meida Ni" rural revitalization demonstration area in Qingdao West Coast New Area as a case study, systematically analyzing its "three-in-one" model of integrated integration, market-oriented operation, and diversified expansion. It explains the innovative value of the "1+1+N" market-oriented operation system and the "811" income distribution mechanism, and explores the governance logic of this model in policy implementation, multi-stakeholder collaboration, and the stimulation of rural endogenous development. The research finds that this model has broken through administrative barriers through regional spatial reorganization and strengthened the connection of interests through market mechanisms, achieving the integration of rural resources and the upgrading of industries. However, it still faces problems such as unbalanced income distribution, weak industrial root, and a shortage of professional talents. Based on this, the article proposes optimization paths of deepening interest connections, building a resilient industrial system, and strengthening grassroots governance capabilities, providing practical references and theoretical support for county-level wealth-creating industries to break through the bottleneck of fragmented development and promote regionalized collaborative common prosperity.

In the context of the global transition to carbon neutrality, photovoltaic power generation has become an important driver of clean energy expansion. In response to the practical problems of inconsistent accounting standards in the photovoltaic industry and the fragmentation of related research dimensions, this paper examines the actual effects of financial accounting standardization on the operational costs, financial risks, financing efficiency, and market value of photovoltaic enterprises. Using 72-panel observation data on 12 A-share photovoltaic-listed companies from 2021 to 2026 as the research sample, a regression analysis was conducted using the two-way fixed-effects model. Based on the annual report text, the four standardized levels of cost accounting, risk control, green financing, and carbon asset disclosure were measured using a 1-5 Likert scale, and all continuous variables were subjected to 1% bilateral truncation. The regression results show that the coefficient of cost accounting standardization is -0.103, and the coefficient of financial risk control improvement is -0.138. Both are significantly reducing enterprise operational costs and asset-liability risks at the 1% statistical level. The coefficient of green financing diversification is 0.076, and the coefficient of carbon asset standardized disclosure is 0.105. Both are significantly improving enterprise financing efficiency and Tobin’s Q valuation at the 1% statistical level. All research hypotheses are supported by the data. Based on the empirical findings, this paper proposes practical recommendations for cost allocation, risk warning, green financing, and carbon asset accounting. The related quantitative conclusions can provide an empirical basis for financial management in photovoltaic enterprises and for the formulation of industry accounting norms.

This study aims to systematically assess urban Chinese college students’ awareness and depth of understanding of the Sustainable Development Goals (SDGs), examine how digital media exposure and academic discipline shape SDG-related cognitive development, and provide empirical evidence to inform the design of sustainable development education in higher education institutions. A questionnaire survey was administered in China. Descriptive statistics, multinomial logistic regression, path analysis, and correlation analysis were employed to examine the relationships among digital media use, urban context, disciplinary background, and SDG cognition. The results are as follows. Digital media exposure and city tier were both associated with variations in SDG cognition, and a significant nonlinear threshold was observed at approximately two hours of daily media use. A clear threshold effect emerges, with students using digital media for more than two hours per day demonstrating markedly higher cognitive levels. Although overall awareness is relatively high, knowledge remains broad but superficial, with weaker understanding of ecological and collaborative goals. Disciplinary differences are evident—medical and agricultural students show stronger comprehension, while arts and humanities students lag behind—yet support for interdisciplinary collaboration is substantial. Participation in SDG-related learning activities significantly enhances attitudinal and behavioral change. This study advances the literature by integrating digital media exposure, urban hierarchy, and academic discipline into a unified analytical framework to explain variations in SDG cognition among Chinese urban college students. It identifies a significant media use threshold effect (over two hours per day) that enhances cognitive accumulation, revealing a nonlinear mechanism rarely examined in prior research. By uncovering disciplinary heterogeneity and the relative weakness in ecological and collaborative goal awareness, the study moves beyond descriptive assessments to provide targeted, evidence-based implications for curriculum design and interdisciplinary sustainable development education in higher education institutions.

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