As China’s urbanization process accelerates, it has become common for rural men to go out to work and women to stay at home. The implementation of China’s rural revitalization strategy is in dire need of a large amount of high-quality human capital, and education and training are an important way to improve human capital and empower left-behind women. Starting from the background of China’s rural revitalization, this study focuses on the education and training of rural left-behind women, a topic that has received less attention. Through in-depth interviews and participatory observation, we analyzed the factors affecting rural left-behind women’s participation in education and training, as well as the problems that exist in China’s rural education and training process, and proposed strategies to solve them. The study found that education level, traditional attitudes, economic income, knowledge of education and training, and mental health are important factors affecting the participation of left-behind women in education and training in rural China. At the same time, there are some problems in the process of education and training, such as a single main body of supply and training methods, a lack of teachers, and a lack of management, etc., which affect the development of education and training, and thus also the promotion of rural revitalization.

E-commerce is increasingly developing as a platform large and small companies use to carry out online transactions with consumers. However, the development of e-commerce is also fraught with new environmental problems. Various problems occur, such as data leaks and fraud in buying and selling transactions. This research aims to deepen the study of the e-commerce environment from the perspective of local policymakers, and this research completes a study on the analysis of e-commerce problems and solutions from the perspective of policy actors. The development of e-commerce still has an unsafe environment; the potential for fraud and data leakage is still significant, and a government response is needed, such as creating new regulations or revising existing regulations. This research uses qualitative analysis with a content analysis approach and national online news media as research data and information sources. Nvivo 12 Plus software was used to identify problems and solutions offered by actors in their narratives in the media. The results of this research show that data leaks and e-commerce have the potential to threaten the country’s resilience, conventional businesses are threatened with closure, and policymakers are shifting responsibility for overcoming e-commerce problems. Current regulations still need to be made appropriately to overcome e-commerce problems.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.