Issue 5 (October)

With the rapid development of the digital economy, the digital transformation of various sectors has quietly begun to take shape. Driven by the digital economy, "New Retail" has emerged, presenting both opportunities and challenges across all aspects of the retail industry. Anhui Province, actively implementing the national digital economy development strategy, is continuously advancing its new retail sector to meet the challenges posed by new business models. This paper analyzes the current status of new retail development in Anhui Province from the perspectives of instant retail operations and the integration of online and offline models, explores the role of digital economy in promoting innovative new retail models in Anhui, and offers recommendations such as strengthening infrastructure, enhancing network security, fostering professional talent, and encouraging technological innovation. The aim is to provide strategic proposals with reference value for the innovative development of Anhui's new retail industry.

With the continuous development of the economy, the importance of auditing has been increasingly emphasized across various sectors. Simultaneously, the continuous improvement of auditing standards has raised higher demands for audit quality. However, in recent years, corporate financial fraud has spread, leading to frequent audit failures. These frauds, with significant amounts of financial losses, have caused severe damage to investors and triggered a crisis of trust in accounting firms. Audit failures have exposed the issues in the audit quality control of accounting firms. Along with the ongoing development of information technology, the informatization level of the certified public accountant (CPA) industry has improved. Accounting firms should leverage informatization methods to enhance audit quality.

The construction of rural ecological culture is an integral part of the rural revitalization strategy, and it plays a significant role in ecological development. However, in the process of modern societal development, the growth of rural ecological culture has been marked by fragmentation, utilitarianism, and a hollowing out of its connotations. To address these challenges, it is essential to establish regulations, shift inherited notions, and create research bases to achieve the healthy development of rural ecological culture.

With the signing and entry into force of the Regional Comprehensive Economic Partnership Agreement (RCEP), China's cross-border e-commerce exports have ushered in new opportunities and challenges. In this paper, through in-depth analysis of the current situation of China's cross-border e-commerce exports under the framework of RCEP, including market size, transaction mode and product structure, we find opportunities such as strong support from government policies, the rapid rise of emerging markets, and the rapid development of digital technology. Then, foreign trade and customs data, such as the official website of the General Administration of Customs of China, are collected through research and studied using statistical analysis methods, which in turn reveals that China's cross-border e-commerce exports have bottlenecks, such as high logistics costs and low efficiency, unsound infrastructure, risks in cross-border payments and settlements, shortage of composite and applied talents, and limited functions of e-commerce platforms. Therefore, development countermeasures and policy recommendations are proposed to improve the cross-border logistics system, optimise the payment and settlement management, cultivate key talents, improve the infrastructure construction, and improve the construction of cross-border e-commerce platforms, with a view to advancing the prosperity and progress of China's cross-border e-commerce industry and its long-term development, to promote the high-quality development of China's foreign trade, and to provide reference for the subsequent research in the related fields.