Shi Yin

Against the backdrop of global carbon neutrality, the hydrogen energy industry serves as a critical pillar in the low-carbon energy transition. However, it faces prominent financial and accounting challenges, including incomplete cost accounting systems, high financial risks, difficult financing, and immature carbon accounting mechanisms. This study starts from the perspective of finance and accounting, identifies key constraints in cost management, risk control, financing models, and carbon accounting of hydrogen energy enterprises. We adopt annual panel data from representative hydrogen energy firms collected from corporate annual reports and the Wind database, and apply the two-way fixed effects model for regression analysis. Combined with the volatility characteristics of the US Hydrogen Index, this paper carries out empirical examinations to verify the interrelations between core variables. This study constructs a unified financial accounting analysis framework for the hydrogen energy industry, integrates industry volatility and green hydrogen features to revise traditional accounting logic, and provides targeted solutions. The conclusions can help enterprises reduce costs, mitigate risks, improve financial management, and provide a theoretical and empirical basis for industrial policy formulation.

With the deep penetration of Artificial Intelligence Generated Content (AIGC) in agricultural digital transformation and academic research, prompt engineering has become a core capability bridging professional knowledge and AI tools. Adopting methods including literature review, data investigation, and case analysis, this study systematically sorts out the application value of prompt engineering in the agricultural field and the research foundation related to talent cultivation. It then analyzes the current status of postgraduates' prompt engineering competence—such as adoption rate, learning pathways, and application scenarios—through questionnaire surveys, and examines practical application performance via typical case studies. Finally, based on the research results, the core problems are summarized and corresponding solutions are proposed. The findings indicate that postgraduates in agriculture-related universities generally face several challenges in prompt engineering competence: weak theoretical foundations, uneven distribution of educational resources, insufficient practical application skills, inadequate interdisciplinary integration in training, and imperfect evaluation systems. To address these issues, this paper puts forward countermeasures and suggestions including: incorporating prompt engineering into the cultivation of postgraduates' core competencies and strengthening faculty development; building multi-level practical platforms to deepen industry–university–research collaborative education; optimizing curriculum systems to enhance interdisciplinary integration; improving evaluation and incentive mechanisms by establishing a scientific and diversified competence assessment system; and increasing policy support and resource investment to consolidate the educational foundation.

With the in-depth implementation of the rural revitalization strategy and the rapid development of the cultural tourism industry, traditional animal husbandry is facing significant opportunities for transformation and upgrading. Integrating animal husbandry with the cultural tourism industry is not only a practical requirement for promoting supply-side structural reforms in agriculture but also an important pathway to diversify the rural economy and promote comprehensive social revitalization in farming and pastoral areas. This study approaches animal husbandry not merely as an economic or industrial activity, but as a cultural practice rooted in nomadic traditions, values, rituals, and identity. This article systematically explores the practical approaches and optimization strategies for the integrated development of China's animal husbandry and cultural tourism industries, focusing on addressing key issues in the integration process such as homogenization of business formats, short industrial chains, weak infrastructure, insufficient cultural connotation, and tightening ecological constraints. By combining multiple case analyses, policy document reviews, and field investigations, the study provides an in-depth analysis of the integration models, achievements, and bottlenecks in typical regions such as Inner Mongolia, Xinjiang, and Bashang in Hebei. The findings indicate that, although emerging business formats like ecological ranch sightseeing and livestock cultural experiences have been established, common challenges remain, including lack of brand characteristics, insufficient industrial chain extension, and lagging service systems. Strengthening top-level design, highlighting regional characteristics, extending industrial chains, deepening cultural empowerment, and promoting digital transformation are effective strategies to enhance industrial synergy and added value, achieving coordinated economic, ecological, and social benefits. Future integration should adhere to a multi-dimensional collaborative mechanism of "government guidance—market-driven—farmers and herders as the main body—technology support," promoting the industrial shift from extensive expansion toward high-quality, differentiated, and sustainable development, providing practical pathways and theoretical references for rural revitalization and agricultural modernization.

While the “Comprehensive Demonstration Policy for E-commerce in Rural Areas” has been widely acknowledged for stimulating rural economic vitality, its implications for carbon emissions remain underexplored and lack sufficient empirical evidence. Leveraging this policy as a quasi-natural experiment, this article employs a multi-period Difference-in-Differences strategy on a panel dataset of 2,132 Chinese counties to assess the carbon emission impacts of rural e-commerce expansion. Notably, the results show that: (1) The advancement of rural e-commerce has a significant carbon emission reduction effect. (2) Rural e-commerce has significantly narrowed the income gap between urban and rural areas, effectively promoted industrial structure optimization, and enhanced the level of digital infrastructure to facilitate carbon emission reduction. (3) The carbon reduction effect of rural e-commerce is particularly significant in areas with high industrial development level and high disposable income of rural residents. This article has broader implications for the digital-green transition paradigm, while offering actionable insights and evidence-based strategies to help developing economies to foster integrated rural development and environmental stewardship.