Xi Jinping’s important discourse on the new quality of productive forces is an innovative achievement of the sinicization of Marxist productive forces theory, and an important component of his economic thought, containing profound dialectical materialism and historical materialism implications. The philosophical implications of this important discourse are manifested as follows: the pragmatic epistemology reveals that the new quality productivity is the essential connotation of new productivity, innovative productivity, and green productivity; the methodology of dialectical materialism reveals the basic principles of adhering to the principle of first establishing and then breaking, adapting to local conditions, and providing classified guidance; the people-centered subjectivity theory reveals the value of stimulating people’s subjectivity, unleashing their creativity, and sharing development achievements with the people; and the system theory of overall consideration reveals that the new quality productivity is a systematic integration of interconnected internal elements in terms of factors, subjects, and guarantee mechanisms.

Reform and opening up is the key to the success of Chinese modernization. The Third Plenary Session of the 20th Central Committee of the CPC took Chinese modernization as the theme and systematically studied the necessity, importance and major measures of further deepening the reform comprehensively. From the perspective of generative logic, promoting Chinese path to modernization by further deepening reform comprehensively reflects the CPC’s adherence to and development of the basic principles of scientific socialism; it is the grasp and application of contemporary China’s historical experience of catching up with the times by relying on reform and opening up, and is the practical requirement of the problems and challenges faced in the process of Chinese path to modernization. From the perspective of practical approach, to promote Chinese path to modernization by further comprehensively deepening the reform, we should adhere to and strengthen the overall leadership of the Party to ensure the correct direction of the reform, take economic system reform as the driving force to comprehensively promote the reforms in all aspects, accelerate the development of the new quality productive forces and stimulate innovative momentum for the reform, better coordinate development and security, and create a favorable environment for the reform, so as to ensure that Chinese path to modernization is carried out steadily and far. From the perspective of value implication, we should further comprehensively deepen the reform to promote Chinese path to modernization, adhere to the value purpose of benefiting the people and promoting Chinese path to modernization; adhere to our own path and promote the development of Chinese path to modernization; adhere to the world significance of keeping the world in mind and promoting Chinese path to modernization, and make important contributions to enriching and developing the theory and practice of Chinese path to modernization.

Building a nationwide integrated data market is crucial for unleashing China’s data potential and optimizing the allocation of data elements. Based on the theory of incomplete contracts, this paper systematically explores the practical challenges of unclear data ownership and pricing mechanisms, uneven data quality, and barriers to interconnectivity in the core links of data transactions, such as asymmetric transaction information, inefficient data circulation and other incomplete contract phenomenon, through the analysis of data processing, data product listing, and data negotiation and delivery. The results indicate that the governance paradigm of“system-technology-standard”synergy provides guidance for the construction of a national integrated data market. Therefore, it is necessary to strengthen the protection of data property rights, rely on advanced technology to ensure traceability and secure delivery of ownership, promote data quality certification and dynamic pricing models, build a cross domain compatible standardized system and interconnection incentive mechanism, in order to fully unleash the circulation vitality and multiplier effect of the national integrated data market.

In the context of VUCA, resilient leadership has an important impact on the development of organizations and employees. How to enhance resilient leadership has become the focus of academic attention. Based on the trait activation theory, this paper explores the influence mechanism of proactive personality on resilient leadership. The results of the analysis of 319 questionnaires collected show that proactive personality is positively correlated with resilient leadership. Proactive personality has positive indirect influence on resilient leadership through job remodeling. The higher the degree of regulatory focus, the stronger the indirect effect. In addition, the mediating effects of regulatory focus on job crafting plays a moderating role. herefore, enterprises should continue to strengthen the cultivation of resilient leadership, design resilient leadership development projects, add“resilient leadership”index to talent evaluation criteria, build proactive personality training system, add proactive personality assessment in talent selection, and prioritize the selection of leaders with proactive personality and adjustment focus. Effectively activate the coordination and matching of individual characteristics and organizations, enhance the adaptability of enterprises to cope with volatile environments, and help enterprises sustainable development.

On the basis of constructing an actuarial model for tax saving benefits, a comprehensive financial and tax support scheme for personal pension is proposed based on the concept of negative income tax, which is combined with fiscal subsidy policies. Under fairness conditions, this paper calculates the payment subsidy ratio and total financial and tax support for different income groups. The findings show that when the payment amount is the same, tax savings increase with the increase of individual income tax levels; at the same level of personal income tax, tax savings increase with the increase of payment amount. Under the condition of fairness, the proportion of financial subsidies for individual contributions ranges from 15% to 45%, and the proportion of contribution subsidies to the total financial and tax support ranges from 22% to 65%. Therefore, it is necessary to combine the personal pension tax deferred preferential policy with the differentiated financial contribution subsidy policies, improve the capital market infrastructure system that is suitable for long-term investments such as personal pensions, moderately increase the upper limit of payment amount according to the level of economic development, strengthen the publicity and promotion of personal pension funds and financial services, steadily and orderly promote the gradual reform of delaying the statutory retirement age, and optimize the mechanism for emergency withdrawal of benefits.

Based on the panel data from the China Elderly Care and Health Tracking Survey from 2011 to 2020, this paper adopts a multi period double difference model to evaluate the impact of social long-term care insurance on the financial vulnerability risk of middle-aged and elderly households. The findings show that social long-term care insurance can significantly improve the financial vulnerability of middle-aged and elderly families, reducing the probability of financial vulnerability of those families by 2.6%. The impact of social long-term care insurance on the financial vulnerability of middle-aged and elderly families varies by region, health status, and income level. Social long-term care insurance can effectively alleviate the financial vulnerability of middle-aged and elderly families through three ways: reducing medical burden, increasing family labor participation rate, and improving living expectations. Based on this, it is suggested to further expand the coverage of social long-term care insurance on the basis of the pilot projects in the early stage. While promoting the “family participation+social security” service model, it is also necessary to enhance the risk management awareness of the family members and gradually build an insurance mechanism that adapts to social progress and the economic affordability of all parties.

Clarifying the nature and function of qualification rights is the key to the“separation of three rights”reform of homestead land. The evolution of the rural homestead system shows that the function of qualification rights fluctuates between delineating rural homestead ownership and usage rights, and the subject also fluctuates between the state and the collective. From the theoretical framework of property rights economics, the essence of qualification rights is the“qualification certificates”for obtaining rural homestead property rights, and its institutional evolution is the result of the state’s continuous exercise of residual control rights and the limitation of land development rights over homesteads. To promote the reform of the“Three Rights Separation”of homesteads and revitalize idle homestead resources, it is necessary to pay attention to the reform of qualification rights and limit the scope of the state’s exercise of residual control over land. The future reform measures should focus on using planning rights to define land development rights, establish the subject of qualification rights through formal systems, strengthen collective land ownership, and clarify the legal status of homestead qualification rights.

Based on the process of digital transformation of commercial banks and the cooperation with financial technology enterprises, and the quasi natural experiment of the latter providing third-party digital credit authentication for farmers, this paper conducts an empirical analysis. The findings show that, firstly, third-party digital credit authentication has improved the accessibility and frequency of formal credit for farmers. Secondly, by easing the formal credit constraints on farmers, third-party digital credit certification can encourage farmers to reduce the proportion of field crop planting areas, promote the replacement of elderly agricultural labor by more high-value agricultural machinery, increase net income from field crops, and reduce farmers’ risk aversion. Thirdly, the observable and unobservable heterogeneity of farmers will affect the magnitude of the causal effects mentioned above. Therefore, third-party digital credit authentication can become an effective financial innovation to improve farmers’ access to formal credit and enhance their production and livelihood. While further improving the construction of the rural credit system, the formal financial institutions should design diversified credit products based on the endowment of farmers, their expected net utility in participating in third-party digital credit authentication, and their borrowing tendencies. This will help them more effectively and accurately meet the diverse financing needs of rural revitalization.

The documents in various regions regulate the issues of free property from three aspects: property type, value restriction and determination procedure. When determining the property type, whether they adopt pure enumeration, pure generalization, or enumeration+ generalization, the documents clearly define necessities and expenses, specific personal property and exclusive creditor’s rights as the debtor’s basic survival guarantee. In the places where the free property should include items needed for the development of the debtor, the documents also include such statement as “items or reasonable expenses that must be retained due to the needs of career development”. In terms of value restriction, some documents generally exclude necessities and personal property with greater economic value, and some documents limit the individual value of necessities and the total value of free property. For the determination procedure, the debtor generally makes the list, and after the manager investigates and verifies it, and the creditors’ meeting passes the resolution, then it is submitted to the court for execution. However, for the free property list that the creditors’ meeting does not pass, the treatment methods of different pilots differ greatly. The free property system in various regions is based on the protection of the debtor’s right to live, which respects the will of the creditors, and the determination procedures are similar. However, the value restriction is not clear, the determination process is not sufficiently consultative, and the flexibility of timely adjustment is lacking. The free property system in the unified personal bankruptcy legislation should focus on the combination of legality and intentionality, certainty and flexibility, so as to make the free property more clear and operable in terms of types and value restrictions, and the implementation of dynamic adjustments should be carried out according to special needs.

The amount of the crime in information network crimes can indicate the degree of social harm caused by the crime, and there are difficulties in proving the amount of the crime. The rule of presumption of account funds is a rebuttable presumption based on the fact that the use of the account is established on the basis of the facts, which plays a triple role of simplifying the proof, controlling the crime and justifying the feasibility of the crime, not only ensuring the reliability of the conclusion, but also meeting the needs of reality. However, unreasonable presumptions may also jeopardize the safety of account funds and affect the security of market transactions. Currently, the presumption of account funds is based on a broad set of facts, the“may”mode may cause abuse of discretion, the“reasonable explanation”triggers the discussion of the distribution of the burden of proof, the defendant’s defense has a low rate of success and the presumption process is not fully justified. In order to ensure the proper application of the presumptive rule of account funds and to promote the realization of its independent value, the nature of the presumptive rule of account funds should be clarified, the regulation of the“may”mode should be strengthened, and the prerequisites and conditions for the application of the basic facts should be clarified. Procuratorial organs should provide evidence of the illegal use of the account in question and scientifically set the applicable range, assuming the burden of proving all the facts to be proved. At the same time, it should clarify the defendant’s responsibility to raise doubts, focus on the presumption process, strengthen procedural safeguards and insist on the degree of proof and standard of proof beyond reasonable doubt.

The amendment to the Companies Law introduces directors“liability to third parties”, and directors’ fiduciary liability to company creditors is an important form of directors’ liability to third parties. The trust fund theory is the theoretical basis for directors’ fiduciary duties to company creditors. The trust fund theory has been gradually improved through the development of practice, which can provide theoretical guidelines for delineating the time scope of directors’ fiduciary duty to company creditors, clarifying the behavioural elements to be satisfied for the assumption of responsibility, and determining the remedial path for company creditors to claim fiduciary duty from directors. Directors’ fiduciary duty to company creditors is a limited extension of directors’ fiduciary duty to the company. Under the existing legal system, only when the circumstances stipulated in Article 2 of the Bankruptcy Law, which indicate that the company is in financial difficulties, occur, and the director has the illegal behaviour stipulated in Article 125 of the Bankruptcy Law, the company’s creditors are able to claim fiduciary duty to the director through derivative action according to Article 191 of the Company Law, and the director is required to bear the compensation responsibility to the company rather than to the creditors directly. How the compensation of the company’s property will be used to satisfy the company’s debts will need to be differentiated according to whether the company is insolvent or non-insolvent.