<?xml version="1.1" encoding="utf-8"?>
<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v9i4.14945</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on the Dynamic Measurement and Mechanism Optimization of Risk Resistance of Tourism Enterprises in Central and Western China</title><url>https://artdesignp.com/journal/PBES/9/4/10.26689/pbes.v9i4.14945</url><author>LiuFeiran</author><pub-date pub-type="publication-year"><year>2026</year></pub-date><volume>9</volume><issue>4</issue><history><date date-type="pub"><published-time>2026-06-03</published-time></date></history><abstract>In the era of the digital economy, the deep integration of digital technology and the real economy has emerged as a strategic engine for industrial upgrading. This paper focuses on tourism enterprises in Central and Western China, which face inherent vulnerabilities to external shocks due to geographical and structural constraints. We construct a theoretical framework to evaluate the synergy between digital empowerment and traditional tourism operations, investigating its potential impact on enterprise risk resistance from both short-term financial stability and long-term organizational resilience. Through systematic logical deduction and mechanism analysis, this study reveals that digital-real integration can effectively mitigate internal control risks and enhance adaptive capacity through innovation-driven and resource optimization effects. The findings provide a theoretical basis and strategic guidance for the digital transformation and risk management of the tourism industry in less-developed regions.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Wangyang M, 2022, Research on the Impact of the Integration of Digital Economy and Real Economy on High-Quality Economic Development, thesis, Zhejiang University of Science and Technology.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B2" content-type="article"><label>2</label><element-citation publication-type="journal"><p>Luo G, Yuan Y, Wang L, 2024, Research on the Impact of Digital-Real Integration on Economic Resilience. The World of Survey and Research, 8(2024): 60–72.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B3" content-type="article"><label>3</label><element-citation publication-type="journal"><p>Xiong X, 2024, Research on the Impact of Digital-Real Integration on the Modernization of Industrial Structure, thesis, Shandong University of Finance and Economics.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B4" content-type="article"><label>4</label><element-citation publication-type="journal"><p>Liang L, Jin G, 2023, Research on the Path of Digital Economy Empowering the Resilience Improvement of China’s Industrial Chain. Qilu Journal, 5(2023): 129–138.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B5" content-type="article"><label>5</label><element-citation publication-type="journal"><p>Wang Z, Jiang W, Song X, et al., 2021, High-Quality Development and Comprehensive Evaluation of China’s Macro Accounting Information Quality. Accounting Research, 4(2021): 39–48.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B6" content-type="article"><label>6</label><element-citation publication-type="journal"><p>Liu Y, 2024, Impact of Digital Transformation on Earnings Management and Path Analysis, thesis, Inner Mongolia University of Finance and Economics.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B7" content-type="article"><label>7</label><element-citation publication-type="journal"><p>Rui W, 2024, Research on Corporate Business Model Innovation under the Background of Digital Economy. Market Modernization, 19(2024): 29–31.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B8" content-type="article"><label>8</label><element-citation publication-type="journal"><p>Ren Y, 2019, Research on Strategies for Enhancing Information Communication Flexibility in Innovation, thesis, Northeast University of Finance and Economics.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B9" content-type="article"><label>9</label><element-citation publication-type="journal"><p>Li B, Dong H, 2018, Research on Scientific and Technological Resource Allocation Capability of Research Institutes from the Perspective of Collaborative Innovation. China Soft Science, 1(2018): 53–62.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B10" content-type="article"><label>10</label><element-citation publication-type="journal"><p>Zhang A, Hu L, 2023, Can Digital Transformation Promote the Improvement of Corporate Resilience? The Mediating Role of Resource Allocation. R&amp;D Management, 35(5): 1–15.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
