15 June 2026, Volume 22 Issue 3
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Journal of Hangzhou Dianzi University. 2026, 22(3): 1-9. https://doi.org/10.13954/j.cnki.hduss.2026.03.001Humanistic economics in contemporary China not only provides scientific guidance for labor practices in everyday social life but also promotes the healthy and orderly development of labor on digital platforms, thereby fully reflecting the humanistic value embedded in platform labor. From the perspective of advancing humanistic economic development, enhancing the autonomy and humanistic orientation of platform workers contributes to highlighting the personal nature of labor relations, safeguarding the equality of social relations, and demonstrating the humanistic dimensions of economic relations. Nevertheless, increasing tensions and imbalances between technological rationality and humanistic rationality in current platform labor practices require urgent attention. These challenges are primarily manifested in three dimensions: the human-centered dilemma of value orientation, the institutional dilemma of protection mechanisms, and the justice dilemma confronting labor subjects. Looking ahead, it is essential to take humanistic space as the foundational arena, uphold a people-centered philosophy for the development of platform labor, establish a humanistically oriented governance system through sound institutional mechanisms, and adhere to the principle of fairness and justice to ensure the equitable sharing of the humanistic value generated by platform labor. In this way, new pathways can be explored for applying humanistic economics to improve and optimize the development of platform labor.
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Journal of Hangzhou Dianzi University. 2026, 22(3): 10-18. https://doi.org/10.13954/j.cnki.hduss.2026.03.002While intelligent algorithmic technologies have significantly enhanced efficiency, they have also given rise to a new form of social control conceptualized as the “algorithmic cage.” From the perspective of its formation mechanism, the “algorithmic cage” emerges from the interplay of technological, cognitive, and power logics. Grounded in the value orientation of the free and comprehensive development of human beings, humanistic economics provides a human-centered analytical perspective for addressing the humanistic crises induced by the “algorithmic cage.” From this standpoint, the “algorithmic cage” gives rise to four interrelated value dilemmas: the crisis of human subjectivity, the illusion of free choice, the decline of public rationality, and challenges to fairness and justice. Accordingly, its governance should be advanced through a coordinated framework that strengthens human agency, innovates digital technology paradigms, embeds humanistic value principles at an early stage, and enhances institutional resilience.
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Journal of Hangzhou Dianzi University. 2026, 22(3): 19-26. https://doi.org/10.13954/j.cnki.hduss.2026.03.003The business environment serves as a micro-level indicator for assessing the level of modernization in a country or region. As a developmental paradigm for Chinese-style modernization, humanistic economics-characterized by its rich humanistic connotations, its interactive “culture-human-economy” operational mechanism, and its dialectically integrated methodological framework-offers valuable theoretical insights for addressing the structural imbalances, institutional constraints, and methodological limitations currently observed in business environment development. In this context, the construction of the business environment should adhere to the principle of integrating “investment in physical capital” with “investment in human capital.” It should further promote a development pathway in which humanistic foundations and economic vitality mutually reinforce one another, efficiency and equity are balanced in coordination, and tradition and modernity advance in an integrated manner. Through such efforts, business environment development can be elevated from the “modernization of things” to a higher-level “modernization of people.”
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Journal of Hangzhou Dianzi University. 2026, 22(3): 27-39. https://doi.org/10.13954/j.cnki.hduss.2026.03.004Digital transformation has become a critical pathway for enterprises to enhance their core competitiveness. However, identifying a transformation path that aligns with firms' specific conditions remains a major challenge for manufacturing enterprises. Focusing on the driving mechanisms underlying digital transformation in manufacturing firms, this study integrates six key conditional variables from two dimensions-internal organizational factors and external environmental factors-to construct a performance-driving factor model for digital transformation. Employing the fuzzy-set Qualitative Comparative Analysis (fsQCA) method, the study conducts a configurational analysis using data from listed manufacturing companies in Zhejiang Province. The findings indicate that: (1) no single internal or external driving factor constitutes a necessary condition for achieving high digital transformation performance; rather, successful digital transformation is more likely to result from the configurational alignment of multiple factors; (2) the configurations associated with high digital transformation performance can be classified into three categories: internally driven configurations, including the “digital technology-driven” and “peer pressure-driven” types; externally driven configurations, including the “environment-talent-attention-driven” and “attention-driven” types; and internally-externally synergistic configurations; and (3) compared with the other two pathways leading to high digital transformation performance, the internally-externally synergistic pathway demonstrates greater coverage. In contrast, low digital transformation performance primarily stems from the combined absence of multiple conditions, including digital attention allocation, policy support, and environmental dynamism. These findings provide theoretical insights for manufacturing enterprises seeking to overcome challenges in digital transformation and improve transformation performance.
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Journal of Hangzhou Dianzi University. 2026, 22(3): 40-55. https://doi.org/10.13954/j.cnki.hduss.2026.03.005Promoting and deepening reforms in the mergers and acquisitions (M&A) restructuring market constitutes an important strategic initiative of the State Council, while synergy effects represent the core driving force behind the success of corporate M&A activities. This study aims to construct a comprehensive M&A synergy effect index and empirically examine its effectiveness. Based on an exploration of the formation mechanisms and realization pathways of M&A synergies, this paper develops an indicator system and index model for comprehensive M&A synergy effects from the perspective of value creation, with operational synergy, managerial synergy, and financial synergy serving as the core dimensions. Using A-share listed companies that engaged in M&A activities in 2019 as the research sample, the study further evaluates the reliability and validity of the proposed index. The empirical results indicate that the index maintains a high degree of weight stability over a five-year observation period and effectively explains both long-term changes in corporate value and short-term market expectations, thereby demonstrating strong stability and practical applicability.
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Journal of Hangzhou Dianzi University. 2026, 22(3): 56-66. https://doi.org/10.13954/j.cnki.hduss.2026.03.006In contemporary Chinese families, the core values of traditional family virtues have been endowed with new meanings, while elements of red family tradition ideology are increasingly evident. However, under the pressures of an intensely competitive educational environment, Chinese families face a range of challenges, including heightened anxiety, intergenerational communication barriers, and strained parent-child relationships. Based on a systematic review of family and family virtue construction concepts, this study argues that the core of modern family development lies in cultivating family virtues, with red family tradition ideology playing a significant role in nurturing contemporary family values. Red family traditions embody political virtues of loyalty to the family and alignment with the nation, emotional care characterized by disciplined household governance and affectionate family relationships, and a spirit of striving and resilience in overcoming difficulties. These represent valuable ideological resources for fostering family virtue construction in modern households. In practice, cultivating family virtues through red family traditions requires moving beyond a narrow focus on academic “scores” to reconstruct the family foundation, strengthening family community, balancing emotional support and pressure, and identifying resilience stress points to establish healthy family relationships.
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Journal of Hangzhou Dianzi University. 2026, 22(3): 67-78. https://doi.org/10.13954/j.cnki.hduss.2026.03.007The integration of smart business, finance, and tax functions (business, finance, and tax) is a pivotal pathway for corporate transformation and upgrading in the digital economy. At its core, this integration seeks to leverage digital technologies and process reengineering to enable collaborative value creation across these domains. With the advancement of the Golden Tax Phase IV project, tax administration is increasingly transitioning to a “data-driven taxation” model, which necessitates a fundamental reform in the training of finance and tax professionals within higher education. This study employs both bibliometric analysis and job demand-based quantitative methods to identify key gaps in current finance and tax talent development, particularly in the areas of intelligent tool usage, business-finance-tax integration, and data analysis skills. Building on these insights, the paper proposes a comprehensive knowledge framework that integrates “business + finance and tax + technology” and introduces a “Three-Classroom Linkage” teaching model. Practical explorations, such as the establishment of an integrated “smart business-finance-tax” curriculum, the expansion of immersive learning environments, and the creation of collaborative school-enterprise smart finance and tax training platforms, aim to facilitate the transformation of students from “tax accountants” to “data governors.” This approach provides a strategic reference for cultivating multi-disciplinary talents capable of adapting to the modernization of finance and tax governance.
