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The Impact of Rural Digital Economy Development on Farmers' Income Growth ZHANG Liang, XU Zhi-ming, LI Cheng-long Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 82-94.   Abstract （413）            Knowledge map    Save Increasing farmers' income not only affects the progress of the rural revitalization strategy, but also affects the realization of common prosperity. Based on the construction of the mechanism model and making use of the data of“China Land Economy Survey”and the econometric method, this paper empirically tests the impact of rural digital economy development on farmers' income. The results show that the development of rural digital economy can significantly improve the income level of farmers. The mechanism analysis shows that the development of rural digital economy has promoted the development of rural non-agricultural industries and improved the human capital and social capital of the farmer households, thus promoting the increase of farmers' income. The development of digital economy in rural areas has not achieved inclusive growth in farmers' income, and the promoting effect on the income of high-income households is greater than that on the low-income households. The grouping regression results show that the development of rural digital economy has a greater impact on the wage income of rural households than the asset income and agricultural operation income, and this impact is more obvious on the income increase of middle-aged households and the households in the economically developed regions. The above research conclusions provide a new research perspective for evaluating the impact of digital economy on farmers' income. It is also suggested to strengthen policy support for the areas with relatively backward digital infrastructure, improve the operating system for the construction of rural digital economy and the publicizing and training system for the rural digital technology, so as to ensure the balanced development of digital economy between the rural and urban areas. We should let digital economy play a better role in narrowing the gap between urban and rural areas and in promoting the realization of common prosperity. Reference | Related Articles | Metrics | Comments（0）

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The Theoretical Connotation and Core Essentials of the New Security Pattern CHEN Shi-fa, BI Lei Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 3-13.   Abstract （258）            Knowledge map    Save Since the 18th National Congress of CPC, General Secretary Xi Jinping has delivered a series of important expositions on the issue of national security and put forward the important argument of the New Security Pattern in the report of the 20th National Congress of CPC. Interpreting the theoretical connotation and core essence of the new security pattern from a theoretical perspective and consolidating the theoretical foundation of the new security pattern can provide scientific theoretical guidance for the great practice in the new era and on the new journey. The new security pattern refers not only to the risk society in general sense, but also to the risk complex with special significance formed in the process of modernization in China. The new security pattern has evolved from the traditional security pattern, which is closely fitting China's national conditions and has formed a system of elements based on the“sixteen aspects”and combined with the“five cores”and“five pairs of relationships”. The strategic goal of the new security pattern is to coordinate security and development, promote a healthy balance between high-quality development and high-level security, and safeguard the new development pattern with the new security pattern. To construct the new security pattern, we must always adhere to the core leadership position of the Party, adhere to the co-construction of multiple entities, fully mobilize social forces to play the“collective power”, and effectively deal with the serious tests of the major challenges with high winds, rapid waves, and even turbulent waves. Reference | Related Articles | Metrics | Comments（0）

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Popularization of Marxism during the Jinggangshan Period: Audience Shift and Communication Practice ZHANG Pin-liang Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 3-10.   Abstract （238）            Knowledge map    Save During the Jinggangshan period, the CPC, represented by Mao Zedong, found a revolutionary road suitable for China’s national conditions, opened the prelude to the sinicization of Marxism, and the popularization of Marxism in rural China took a new step. The Party and the Red Army, based on the fact that the majority of the audience in Jinggangshan is farmers, actively reformed, innovated, and explored ways and means of news propaganda. The popularization of Marxism has achieved a shift towards farmers and opened up a new direction for the localization of Marxist communication in China. This dissemination practice has formed a series of characteristics of the Jinggangshan Red News propaganda in terms of dissemination theory, propaganda methods, media means, and dissemination subjects, and achieved tremendous dissemination results. It has sublimated the ideological concepts of the Jinggangshan military and civilians, and laid a solid ideological foundation for the Chinese revolution. The Red Jinggangshan Mountains have become a historic node in the transformation of Marxist mass communication among farmers during the New Democratic Revolution, and a new starting point for the combination of Marxist news theory with the specific news propaganda practice of the Chinese revolution. The practice has proven that this innovative popularization of Marxism has accumulated rich experience for the Party to continue promote the popularization of Marxism in the future and provided important insights for the dissemination of Marxism in the new era. Reference | Related Articles | Metrics | Comments（0）

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Measurement and Evaluation of the High-Quality Development Level of China’s TouristIndustry TIAN Hong, LIU Cheng-qing Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 37-53.   Abstract （166）            Knowledge map    Save The high-quality development of tourist industry is an important foundation and strong support for promoting Chinese-style modernization. Scientifically measuring and evaluating the level and the changing trend of high-quality development of regional tourism has important theoretical and practical significance. On the basis of defining the connotation of high-quality development of tourist industry, this paper constructs an evaluation index system of high-quality development of tourist industry under the guidance of the new development concept and the sustainable development theory; then it measures and evaluates the level of high-quality development of the tourist industry in 30 provinces in China. The results show thatfrom 2011 to 2019, the high-quality development level of tourism in China generally shows an upward trend year by year, and the industrial development level, the social harmony level, the innovation ability, the cultural and tourism integration degree, and the ecological protection level have been significantly improved. From 2020 to 2021, due to the impact of the COVID-19 epidemic, although the overall development level and the industrial development level have declined, the scores of the other four indicators continued to rise, which reflects that the high-quality development level of tourism of China is constantly improving with the process of high-quality development of China. However, the high-quality development level of tourism in different provinces is significantly different, and the overall development quality is at a medium level. There is still a long way to reachthe high-quality development standards. In the future, to improve the high-quality development level of tourism, we should focus on optimizing the industrial structure, improving the quality of tourism innovation, deepening the integration of culture and tourism, strengthening ecological protection, and other aspects. Reference | Related Articles | Metrics | Comments（0）

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A Study of the Impact of Digital Transformation on the Risk Level of Small and Medium-Sized Banks LIU Hui-chao, WANG Shu-hua Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 23-37.   Abstract （139）            Knowledge map    Save Based on the samples of 112 small and medium-sized banks from 2011 to 2021, this paper analyzes the impact of digital transformation on the risk level of banks from the perspective of mathematical models and empirical studies, meanwhile, it includes the impact of digital transformation on the risk level of banks in the framework of capital replenishment for the analysis. The results show that, firstly, the impact of digital transformation on the risk of small and medium-sized banks has an inverted“U”structure, and this finding still holds after a series of robustness and endogeneity tests; secondly, the heterogeneity tests conducted in terms of size, region, and whether being listed reveals that digital transformation has a higher impact on the larger-scale banks and the small and medium-sized banks located in the eastern region, while the digital transformation of listed banks has a better inhibitory effect on bank risks than that of non-listed banks; thirdly, if capital supplements are provided to small and medium-sized banks in the process of digital transformation, it will also have a moderating effect on the level of bank risks. The above findings suggest that small and medium-sized banks should continue to increase their digital transformation efforts to curb bank risks, and that capital supplements should also be provided to small and medium-sized banks to increase their digital transformation ability to curb bank risks. Reference | Related Articles | Metrics | Comments（0）

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Does the Digital Transformation of Commercial Banks Improves the Availability of Credit to SMEs GUI He-fa, DENG Ru-sha Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 25-36.   Abstract （127）            Knowledge map    Save Taking the data of SMEs in Chinese market from 2010 to 2021 as the research sample, this paper focuses on the impact of commercial banks’ digital transformation on the credit availability of SMEs and the role of banking governance represented by financial regulation and financial competition in the process of commercial banks’ digital transformation on the credit availability of SMEs. The findings show that the digital transformation of commercial banks can significantly improve the credit availability of SMEs and enhance the inclusive financial services for SMEs. The relationship between the banking governance represented by financial regulation and financial competition and the credit availability of SMEs presents a nonlinear inverted“U”shape, that is, there is an optimal intensity of financial regulation and degree of financial competition, which optimizes the credit availability of SMEs. In the process of banking governance affecting the credit availability of SMEs, the digital transformation of commercial banks will affect the optimal intensity of financial regulation and degree of financial competition to optimize the credit availability of SMEs, that is, the higher the level of digital transformation of commercial banks, the higher the optimal financial regulatory intensity and the degree of financial competition that can optimize the credit availability of SMEs. The above-mentioned conclusions have important policy implications for in-depth implementation of financial regulation and correct guidance of financial competition, so as to better promote the digital transformation of commercial banks and improve the availability of credit for SMEs. Reference | Related Articles | Metrics | Comments（0）

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The Impact of Basic Old-Age Insurance and Basic Medical Insurance on the Identification of the Flexible Employment Class ZHANG Yin-kai, ZHANG Xue, XUE Hui-yuan Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 51-65.   Abstract （117）            Knowledge map    Save Based on the data from the Chinese General Social Survey (2013~2018), this study analyzes the trends of the identification of the flexible employment class and explores the heterogeneous effects of the participation in the basic old-age insurance and the basic medical insurance on the identification of the flexible employment class varied by household registration and age. The findings show that: (1) compared with traditional full-time employment, the identification of the flexible working class is relatively lower, and has widely existed characteristics of longitudinal“downward shift”, i.e., the average class identification level is lower and presents a trend of decreasing over time; (2) the participation in the basic old-age insurance has a signification positive effect on the present class identification of the flexible employment personnel, whereas the participation in the social medical insurance also has a significant positive effect on the present and expected class identification of the flexible employment personnel; (3) in the heterogeneity analysis, to participate in the social old-age insurance can significantly improve the current class identification of the middle-and old-aged flexible employment individuals, whereas to participate in the social medical insurance can significantly improve the present and expected class identification of the rural flexible employment personnel. Therefore, this paper puts forward such policy suggestions as removing the institutional barriers to the flexible workers’ participation in the social insurance, establishing and improving the payment incentive and transfer mechanism, enhancing the payment capacity of the low-income flexible workers, and improving the multi-level social security system. Reference | Related Articles | Metrics | Comments（0）

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AI Technology and Human Capital Structure Upgrading: Intrinsic Mechanism and Empirical Test HAN Ying, XU Xue-lu Journal of Jiangxi University of Finance and Economics    2024, 0 (2): 13-26.   Abstract （116）            Knowledge map    Save With the intelligent transformation and upgrading of the traditional production mode by artificial intelligence technology, the production tasks are becoming more and more complicated and specialized, which puts forward new requirementsfor the adaptability of human capital structure. By incorporating the development of artificial intelligence, the upgrading of industrial structure and the upgrading of human capital structure into an organic theoretical analyzing framework, the internal mechanism and regional heterogeneity of the influence of artificial intelligence on the upgrading of human capital structure can be depicted. The empirical studies have concluded that, the development of artificial intelligence can not only directly promote the upgrading of human capital structure, but also play a positive role in the upgrading process of human capital structure by promoting the upgrading of industrial structure. The influence of artificial intelligence development on the advancement of human capital structure has significant regional heterogeneity: the eastern, central and western regions are experiencing a downward cascade, while the positive effect of the development of artificial intelligence in the middle reaches of the Yellow River, the middle reaches of the Yangtze River and the Southwest Comprehensive Economic Zone on the upgrading of human capital structurehas gradually highlighted. The government should speed up the construction of a long-term mechanism for the cultivation of artificial intelligence talents, promote the integrated development of artificial intelligence technology with the real industry, help the transformation and upgrading of industrial structure, and then promote the high-level advancement of human capital structure. At the same time, local governments should adapt to local conditions, orderly promote the development of artificial intelligence, and narrow the gap between regional human capital structures. Reference | Related Articles | Metrics | Comments（0）

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A Study on the Impact of Social Pension Insurance on the Physical and Mental Health of the Elderly JIANG Sheng-zhong, GUO Xiu-qi, YAN Shu-han, WANG Jia-lu Journal of Jiangxi University of Finance and Economics    2024, 0 (2): 41-55.   Abstract （113）            Knowledge map    Save Based on the data from the 2018 China Health and Retirement Longitudinal Study, this paper uses the multiple linear regression model to empirically analyze the relationship between whether or not to enroll in social pension insurance and the amount of pension and the physical and mental health of the elderly. It also incorporate life satisfaction, preventive medical service utilization and social activities as mechanism variables into the analytical frameworkto specifically analyze the internal mechanisms through which social pension insurance affects the health of the elderly. The findings show that whether or not to participate in social pension insurance has little effect on the health status of the elderly, while the level of pension has a significant positive relationship with the health level of the elderly. The pension level can enhance the health of the elderly through the improvement of life satisfaction, the preventive medical service utilization and the social activities. Further research reveals that the pension level has a more pronounced effect on the mental health of the urban elderly. In view of this, it is recommended to improve the social pension insurance system, steadily raise the level of pension benefits, and pay attention to the construction of the supporting system for pension services, so as to strengthen the role of social pension insurance in promoting the health of the elderly. Reference | Related Articles | Metrics | Comments（0）

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Measurement, Regional Differences and Dynamic Evolution of the Construction Level of Livable, Business Friendly, and Beautiful Countryside in China ZHAO De-qi, WANG Shi-zhe Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 83-98.   Abstract （112）            Knowledge map    Save The report of the 20th National Congress of the Communist Party of China proposes that the construction of livable, business friendly, and beautiful countryside is a major strategic mission for comprehensively promoting rural revitalization at present. It is of great theoretical and practical significance to conduct in-depth researches on the construction level of livable, business friendly, and beautiful countryside. Based on the construction of a horizontal indicator system and the vertical and horizontal leveling method, this paper measures theconstruction level of livable, business friendly, and beautiful countryside in 31 provinces from 2011 to 2020, and the regional differences and dynamic evolution are revealed by using Dagum Gini coefficient, Kernel density, and Moran index. The findings showthat, firstly, during the sample period, the construction level of livable, business friendly and beautiful countryside in China is steadily increased, with the highest construction level in the eastern region and the fastest annual growth rate in the western region. Secondly, both intraregional and inter regional differences in the construction level are showing a downward trend, with the inter regional differences being the main cause of regional differences. Thirdly, in terms of time evolution, the absolute differences in the construction levels across the country and the three major regions are gradually decreased, but there has always been a significant gap between the leading and lagging provinces in the country and the eastern regions. Fourthly, in terms of spatial evolution, the aggregation mode mainly manifests as H-H aggregation and L-L aggregation, with only a small number of provinces completing the transition to the promotion or the radiation areas. Therefore, it is recommended that to further strengthen the construction of livable, suitable for work, and beautiful countryside from the three aspects, i.e., to fully activate various production factors, to actively promote regional coordinated development, and to implement policies tailored to different provinces. Reference | Related Articles | Metrics | Comments（0）

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What Kind of New Civilization to Create: A Pioneering Study of Civilization in Chinese-Style Modernization LIU Wei-bing Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 3-10.   Abstract （112）            Knowledge map    Save Chinese-style modernization is a socialist modernization construction under the leadership of the CPC in the process of promoting the localization of Marxism in China. Chinese-style modernization is to generate the unique logic of localization of Marxismin China and modernization logic in the process of practicing the logic of political parties, and to open up a unique modernization path with both common characteristics of modernization and Chinese characteristics in the unity of the three. Chinese-style modernization has formed a new civilized structure under the leadership of the CPC in the civilized structure of the state-party-people. Chinese-style modernization is also involved in the interaction between individuals and society, which is closely related to the existence of labor, and promotes the free and comprehensive development of people in the path of enriching free time. This is because Chinese-style modernization, by controlling the logic of capital, has gone beyond the cover of capital to people, made it clear that the subject of civilization is the people, and built a modern people’s civilization. Under the leadership of the CPC, Chinese-style modernization has formed a theoretical consciousness, a methodological consciousness and a road consciousness of civilized development, and has constructed a conscious civilization process. Reference | Related Articles | Metrics | Comments（0）

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The Impact of Social Security Expenditure on the Urban-Rural Income Gap: A Re-Examination from the Perspective of Common Prosperity XIA Hui-qin, ZHU Huo-yun Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 66-77.   Abstract （110）            Knowledge map    Save From the perspective of common prosperity, this study re-examines the non-linear impact of social security expenditure on the urban-rural income gap based on the provincial panel data from 2001-2021. The results show that there is an inverted U-shaped relationship, first expanding then shrinking, between the social security expenditure and the urban-rural income gap, in which the degree of“sharing”of the social security benefits between urban and rural residents plays a mediating role. Further investigation in different regions reveals that this inverted U-shaped relationship also exists, that the inverted U-shaped curve of the central and western regions is wider, that the marginal impact effect of social security spending is greater, and that the social security expenditure at the inflection point of the curve is even more. Therefore, in order to effectively narrow the urban-rural income gap, it is necessary not only to reverse the urban bias existing in the social security expenditureand improve the degree of“sharing”of social security benefits between urban and rural residents, but also to continuously increase social security expenditure to improve the degree of“prosperity”of social security, as well as to pay attention to the adjustment of the regional bias of social security expenditure and increase the social security input in the central and western regions. Reference | Related Articles | Metrics | Comments（0）

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The Realization of a Better Life for the People from the Perspective of the Whole Process of People’s Democracy: Internal Mechanism and Implementation Path LI Song Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 13-22.   Abstract （110）            Knowledge map    Save As the latest achievement of China’s democratic political practice, the whole-process people’s democracy pursues a“people’s orientation”in terms of values, achieves a full chain, all-encompassing and comprehensive coverage of the process, and effectively safeguards the fundamental interests of the people in terms of results, thus achieving an intrinsic fit with the people’s need for a better life. On the one hand, the whole-process people’s democracy provides a strong institutional guarantee for the realization of a better life for the people;on the other hand, the realization of a better life for the people has consolidated the social foundation of the whole process of people’s democracy and formed an organic interaction between the two. In the new era, through the mechanisms of political leadership, institutional provision and social participation, the whole process of people’s democracy keeps enhancing the“people’s character”,“all-round character”and“high-quality character”of the people’s better life. By practicing the concept of“people-centered development”, expanding the space for democratic practice and enhancing the governance effectiveness of democratic institutions, it can truly fulfill the people’s needs for a better life. Reference | Related Articles | Metrics | Comments（0）

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Ideological and Political Education Empowered by ChatGPT: Technical Paths and Possible Issues HUANG Xin-rong, LIU Liang Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 104-113.   Abstract （110）            Knowledge map    Save ChatGPT has attracted global attention with its powerful generative intelligence; while providing a more specific technical application path for empowering ideological and political education with artificial intelligence, it also brings about various new problems. From a technical perspective, ChatGPT may make it easier for ideological and political theory and practice to obtain the necessary information and discover the hidden ideological and political laws from the vast amount of information. ChatGPT may allow educators to study and analyze educational objects from a multidimensional perspective, to gain easier access to interactive experiences between educators and educational objects, and to have more convenient access to ideological and political work consulting services. In terms of possible issues, the language model of ChatGPT may generate and disseminate erroneous information, making it difficult for educators to distinguish. ChatGPT may generate certain ideological biases during the learning and training process. The powerful functions of ChatGPT can easily lead to educators’ dependence on it. In addition, there are still a series of ethical issues that cannot be solved at present. Reference | Related Articles | Metrics | Comments（0）

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Business Operation Financialization in the Era of Digital Economy and Its Regulation Approach HU Guo-liang Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 125-136.   Abstract （109）            Knowledge map    Save Building a fund pool through innovative business models in the digital economy era is a common direction for the current practice of financialization of business behavior. The boundary between the physical industry and the financial industry is becoming increasingly blurred, and the capital of the physical industry is formally spreading to the financial field. However, various financial instruments supported by the Internet have broken through the traditional financial regulatory barriers, and the financialization of business operations presents a dual systematic feature. From the perspective of generative logic, the financialization of business behavior is the result of the joint action of factors, such as the financial regulatory system, the innovation in financial models, and the strong investment demand. Allowing it to develop will threaten consumers’ financial security, exacerbate disorderly capital expansion, and strengthen the hollowing out of the economy. Therefore, it is urgent to seek ways to regulate the financialization of business operations from the perspective of the rule of law. The existing regulations have already demonstrated a restrictive orientation towards the financialization of business behaviors, but there is a lack of systematicity in the regulatory system, regulatory objects, regulatory subjects, and other aspects. By expanding the interpretation of “deposits”, the financialization of business operations can be included in the regulatory perspective of Article 11 of the Commercial Bank Law. In order to achieve a balance between strengthening regulation and encouraging innovation, while introducing Article 11 of the Commercial Bank Law, it is necessary to maintain suitable moderation in regulation. Reference | Related Articles | Metrics | Comments（0）

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Chinese Path to Modernization: A Three-Dimensional Interpretation Based on“Spanning-Stability-Surpassing” FU Wen-jun Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 3-12.   Abstract （109）            Knowledge map    Save The Chinese path to modernization is a scientific path to comprehensively promote the great rejuvenation of the Chinese nation. The three-dimensional interpretation framework of“spanning-stability-surpassing”can effectively explainthe internal logic of the Chinese path to modernization.The Chinese path to modernizationis neither“the old closed and rigid way”nor“the evil way to change the flag”; but a scientific socialist way to leaping over Caudine Forks. While carrying the mission of the times of saving China and developing China, the Chinese path to modernizationwill guarantee a continuous stabilityand a healthy developmentof the social conditions after the“spanning”. The Chinese path to modernization is also a scientific way to achieving“double transcendence”in the interaction of theory and practice and leading to the new form of human civilization. The Chinese path to modernizationis just the effective connection between the basic principles of scientific socialism and China's reality creatively achieved by Chinese people. It is the finest example of the sinicization and modernization of Marxism. It is the way of the negation of“spanning-stability-surpassing”. The Chinese path to modernization is a scientific way to leading Chinese people to build a beautiful homeland and to realize the national rejuvenation whole-heartedly and leading Chinese nation to building China into a“Model of the Times”of socialist modern power. Reference | Related Articles | Metrics | Comments（0）

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The Resilience of High-Tech Industry Empowered by Digital Economy: Internal Mechanism and Empirical Test ZHANG Liang-cheng, GUO Rui-shuo, SHU Chang-jiang Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 53-66.   Abstract （108）            Knowledge map    Save As a cutting-edge technology industry, the high-tech industryis confronted with such a question as how can it achieve its high-quality development and improve its resilience in the face of external shocks, which has become a hotspotfor present researches. Based on provincial panel data from 2011 to 2019, this paper makes a calculation to obtain the numerical values of digital economy, business environment and high-tech industry resilience with the entropy method. Then based onthe theoretical analysis, it empirically tests the impact effect of digital economy on the resilience of high-tech industry, the impact mechanism and the adjustment effect of business environment with the econometric model. The results show that, the digital economy has a positive impact on the resilience of high-tech industries on the whole, and a good business environment can enhance the promotion of the digital economy on the resilience of high-tech industries. The heterogeneity test shows that the promotion effect of digital economy on industrial resilience varies from region to region, and the spillover effect on the eastern region is greater. The result of further impact mechanism test shows that the digital economy will promote the resilience of high-tech industries by promoting industrial upgrading and improving industrial innovation capacity. Reference | Related Articles | Metrics | Comments（0）

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A Case Study of Rural E-Commerce Start-Ups Promoting Rural Resilient Development in the Context of Rural Revitalization HUANG Li-juan, XIE Guo-jie, ZHENG Yan-ling, TIAN Yu Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 78-90.   Abstract （108）            Knowledge map    Save Rural resilient development is the endogenous driving force for rural revitalization, and rural e-commerce start-ups are one of the main engines for boosting rural revitalization. Therefore, in the context of rural revitalization, this paper explores the mechanism of rural e-commerce start-ups to promote rural resilient development from the perspective of the bottom of pyramid. Based on the four agriculture-related e-commerce start-ups located in underdeveloped regions, this paper adopts the multi-case research approach to analyze the logical relationship and the formation path of how rural e-commerce start-ups and their ecosystems operate on rural resilient development. The findings reveal that, in the first stage, the rural e-commerce start-ups reshape their soft and hard power through capability enhancement and resource constraint breakthrough; in the second stage, they promotethe resilient development of the rural e-commerce entrepreneurship ecosystem by eliminating information asymmetry, apply the innovative business models, and cooperate by dividing their responsibilities, etc.; and in the third stage, they promote the rural resilient development jointly through the three aspects of economics, society and environment. Therefore, it is necessary to cultivate the entrepreneurial ability and willingness of the masses at the bottom of the pyramid, guide the entrepreneurial enterprises to participate in rural development activities, provide them with multi-dimensional resource assistance, improve the rural e-commerce entrepreneurship ecosystem, optimize the development path of entrepreneurial enterprises, and practice the concept of connecting, supporting, and helping farmers. Reference | Related Articles | Metrics | Comments（0）

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The Green Agricultural Development Empowered by the Carbon Emission Reduction Effect of Digital Economy LU Jing-yu, GUO Jun-hua Journal of Jiangxi University of Finance and Economics    2024, 0 (3): 78-90.   Abstract （106）            Knowledge map    Save Based on the Chinese provincial panel data from 2011 to 2021, this paper explores the impact of digital economy on agricultural carbon emission intensity with the fixed effect model, the spatial Dubin model and the threshold effect model. The results show that the development of digital economy can significantly reduce the intensity of agricultural carbon emission. The heterogeneity analysis reveals that the influence of digital economy on agriculture carbon emission reduction mainly comes from the industrial digitization, and that this effect is stronger in the relatively underdeveloped areas and the non-main grain producing areas. The mechanism analysis shows that the digital economy can promote agricultural carbon emission reduction by encouraging agricultural green technology innovation, but the optimization of the structure of agricultural energy consumption has not been able to promote agricultural carbon emission reduction. The spatial effect shows that the development of digital economy has a negative spatial spillover effect on agricultural carbon emission intensity. The nonlinear relationship test shows that the negative correlation between digital economy and agricultural carbon emission intensity has nonlinear characteristics; when the development level of digital economy and the innovation level of agricultural green technology exceed the threshold value, the agricultural carbon reduction effect of the digital economy shows a marginal decreasing feature. Therefore, it is suggested to make full use of digital economy to accelerate the “double carbon” process of the agricultural sector, give full play to the green technology enabling role of digital economy, and strengthen the digital collaboration and environmental collaborative governance between the regions, so as to continuously release the agricultural emission reduction effect of digital economy. Reference | Related Articles | Metrics | Comments（0）

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Open Economic Transformation and the Road to Prosperity of Great Powers LI Feng Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 14-25.   Abstract （103）            Knowledge map    Save From the glorious achievements of ancient China, the“great divergence”of modernization and development between the East and the West, and the suffering of modern China to a great country with open economy, the law of historical development shows that openness, inclusiveness and mutual learning among civilizations are the only path for a country, especially a major country, to become prosperous and strong. However, in the face of the rapid rise of emerging economies represented by China, the developed countries have set off a new round of anti-globalization wave with the means of the large-scale trade friction and technological blockade against China, the“de-Sinification”of the global industrial chain layout, and the re-formulation of high-standard international economic and trade rules. Thus China's open economic development is faced with a huge test. Therefore, China has comprehensively accelerated the transformation of an open economy by expanding new space for opening-up, accelerating institution-based opening-up, advocating a new type of globalization, and speeding up the interconnected double circulation both at home and abroad. In order to comprehensively promote Chinese style modernization, China should continuously expand its high-level opening to the outside world, constantly enhanceits endogenous growth capacity, pay more attention to the construction of domestic institutions, lay more emphasis on the integration of domestic and foreign resources, and strive for prosperity through both internal and external cultivation. Reference | Related Articles | Metrics | Comments（0）

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The E-CNY and Renminbi Internationalization under the International Monetary Power Theory: An Exploration Based on the Feasibility and Reality SHEN Wei, ZHAO Er-ya Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 126-137.   Abstract （102）            Knowledge map    Save The e-CNY is a legal tender in its digital form issued by the People's Bank of China. Both the decentralized and centralized features of the e-CNY as well as its sound monetary functions indicate its possibility to play a role in further promoting internationalization of RMB. Under the theory of international monetary power, the internationalization of RMB is not only a manifestation of international monetary power but also a means to obtain and exercise such a power. In terms of the theoretical feasibility, the digital currencies of the central banks may help the countries with sovereign currency to reduce their continuing and transitional adjustment costs, and help them to shape their participant identities as well. In terms of the realistic possibility, the US Dollar hegemony is still the largest obstacle faced by Renminbi internationalization in the context of the issuance of digital RMB. However, the financial sanctions constantly initiated by the Western countries also provide opportunities for the e-CNY to reconstruct the participant identities. Besides, the e-CNY can also provide a basis for the creation of a synthetic hegemonic currency, thereby alleviating the spillover effect caused by the current fluctuations in the value of the US dollar and promoting the multi-polarization of the international monetary and financial system. Reference | Related Articles | Metrics | Comments（0）

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The Core Essence and Practical Path of Establishing a Sound, Comprehensive and Strict Party Governance System in the New Era XIE Xiao-tong, DUAN Yan Journal of Jiangxi University of Finance and Economics    2024, 0 (2): 3-12.   Abstract （102）            Knowledge map    Save Improving the system of comprehensively and strictly governing the Party is an important measure to strengthen the overall and systematic layout of Party management and governance, and to promote the coordinated and efficient progress, which demonstrates the CPC’s profound grasp of the laws of comprehensively and strictly governing the Party in the new era. Since the 18th National Congress of the Communist Party of China, the system of comprehensive and strict governance of the Party has undergone a development and evolution from“strict governance of the Party”to“comprehensive and strict governance of the Party”, and then to“comprehensive and strict governance of the Party institution”and to“comprehensive and strict governance of the Party system”. On the new journey, in order to improve the comprehensive and strict governance system of the Party, it is necessary to scientifically understand and grasp its core goals, the fundamental measures, and the scientific methods, adhere to and strengthen the Party’s comprehensive leadership, stick to the institutional governance and rule of law governance, and stick to the unity of systematicity, wholeness, and synergy. Based on this, in order to build a comprehensive and strict governance system with complete content, powerful functions, reasonable institution, and efficient operation, it is necessary to continuously improve the layout of the tasks for comprehensive and strict governance of the Party, ensuring that the process of Party governance is fully covered, to build a scientific and rigorous system of Party regulations, achieving seamless and effective implementation of the system, and to establish a comprehensive list of responsibilities for strict governance of the Party and a mechanism for supervision and accountability, forming a system chain of clarifying responsibilities, performing responsibilities, and undertaking accountability. Reference | Related Articles | Metrics | Comments（0）

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The Profound Connotation, Great Significance, and Practical Requirements of Xi Jinping’s Important Discourse on New Quality Productivity LIU Wen-xiang, ZHAO Qing-si Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 13-23.   Abstract （102）            Knowledge map    Save The new quality productivity is an important theoretical achievement of the sinicization and modernization of Marxism, which further enriches the connotation of Xi Jinping’s economic thought. Xi Jinping proposed the new concept and requirements of the new quality productivity, adhering to the scientific guidance of Marxist productivity theory, drawing on the historical experience of science and technology promoting the transformation of human social productive forces, inheriting the scientific understanding of the Communist Party of China on the relationship between technology and productive forces, and responding to the practical requirements of the world’s unprecedented great changes in a century.“New”is the driving force of new quality productivity,“quality”is the goal pursuit of new quality productivity, and “productivity” is the core connotation of new quality productivity. Overall, the new quality productivity is driven by scientific and technological innovations, with the strategic emerging industries, future industries, and other“new formats”as the main field of productivity, pursuing a qualitative leap in the ability of human and nature to undergo material transformation. The proposal of the new quality productivity is of great significance for building an independent knowledge system, promoting high-quality development, creating new international competitive advantages, and coordinating regional harmonized development. Therefore, we must take technological innovation as the guide, comprehensively deepening reform and opening up as the driving force, establishing a modern industrial system as the carrier, cultivating high-quality talents as the guarantee, so as to ensure the systematic integration of various elements and ultimately achieve a qualitative leap in productivity. Reference | Related Articles | Metrics | Comments（0）

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Can the Central Environmental Protection Inspection Improve the Environmental Performance of Enterprises? Empirical Evidences from the Listed Industrial Enterprises ZHANG Rui, YE Yan-yan Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 13-26.   Abstract （101）            Knowledge map    Save As an important means to urge the local governments to perform environmental protection duties and implement environmental policies, the Central Environmental Protection Inspection has a significant impact on the construction of ecological civilization in China. Taking the A-share listed industrial enterprises from 2012 to 2019 as samples, this paper employs the multi-period DID model to investigate the impact of the implementation of the central environmental inspection policies on the environmental performance of enterprises. The findings shows that: (1) the implementation of the Central Environmental Protection Inspection has significantly increased the enterprises’ environmental performance; (2) the Central Environmental Protection Inspection mainly improves the environmental performance of enterprises by strengthening the environmental governance of local governments and the environmental attention of the senior management teams; (3) good external environment, i.e., the level of urban green finance, the level of regional economic development, the analysts’ attention and the perfect internal corporate governance, can strengthen the positive impact of the Central Environmental Inspection on the environmental performance of enterprises; (4) the environmental governance effect of the Central Environmental Protection Inspection is different due to the nature of property rights and pollution degree of enterprises. Compared to state-owned enterprises, the private enterprises are more sensitive to the implementation of the Central Environmental Inspection policies, and the improvement of the enterprise environmental performance is more significant. While in the inside of the state-owned enterprises, the local state-owned enterprises are more sensitive to the Central Environmental Inspection policies than the central state-owned ones. Compared with the non-heavily polluting enterprises, the Central Environmental Inspection has a greater impact on the environmental performance of heavily polluting enterprises. Reference | Related Articles | Metrics | Comments（0）

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A Study of the Relationship between Fiscal Autonomy and Higher Education Resource Allocation Efficiency in the Context of“Double First-Class”Construction in China: Empirical Evidences from the New Fiscal Autonomy Index CHEN Ping-ze, LIU Xing-yue, LI Yi-xuan Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 40-56.   Abstract （100）            Knowledge map    Save In the context of the“double first-class”construction, it is of great practical significance to study the influence of the central and local fiscal decentralization(represented by the fiscal autonomy) on the efficiency of higher education resource allocation. According to the fiscal decentralization theory and the requirements of the New Budget Law, this paper brings the part of not-specified purpose in the transfer payments from the central to local governments into the local discretionary fiscal resourcesand designs the new-type of refined fiscal autonomy index. By employing the three-stage DEA-Tobit model and the Gini coefficient as well as the subgroup decomposition method, it evaluates the efficiency of the higher education resource allocation of 31 provinces (autonomous regions and municipalities) from 2016 to 2020 in China, points out the differences between the eastern China, central China and western China, and explores the influence of fiscal autonomy on the higher education resource allocation efficiency. The findings show that the allocation efficiency of China's higher education resources presents a trend of fluctuating and rising, and there exists some regional imbalance. The fiscal autonomy is positively correlated to the efficiency of higher education resource allocation. Improving the fiscal autonomy in the western region is most conducive to enhancing the efficiency of higher education resource allocation. The fiscal decentralization is the most important factoramong the dominant factors to promote the higher education resource allocation efficiency. Based on this conclusion, this paper puts forward such suggestions as increasing the proportion of the transfer payments of non specified purpose within the general transfer payment, optimizing the fiscal input mechanism of colleges and universities, promote the integrated industry-university-research cooperation, form the industrial chain with local characteristicand so on, so as to promote the construction of“double first-class”and improve the management level of the higher education. Reference | Related Articles | Metrics | Comments（0）

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The Selection Effects in China's Supplementary Medical Insurance Markets YANG Pan-xu Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 79-92.   Abstract （99）            Knowledge map    Save Based on the date of China Family Panel Studies 2018, this paper chooses the Bivariate Probit model and the instrumental variable Probit model to test the correlation between health risks and insurance and to study the selection effects in the supplementary medical insurance markets. The results show that the “health risk-insurance”correlation is significantly negative in the supplementary medical markets. The groups self-assessed as relatively healthy people are more willing to participate in the supplementary medical insurance. This paper confirms the robustness of the empirical results by making a robustness analysis with the more objective proxy variables and the adjusted hospitalization costs as the proxy variables of health risks. The results of the heterogeneity analysis show thatthe health risks and risk aversion jointly make clear that the selection effect is advantageous selection in China's supplementary medical insurance markets. In the relatively immature supplementary medical insurance markets, personal information is multi-dimensional; the relative risk aversion can exert a significantly impact on the decision to participate in the supplementary medical insurance. Reference | Related Articles | Metrics | Comments（0）

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“One Core Two Subjects”: Research on the Society Governance Subjects in Soviet Area from the Perspective of Grassroots Governance GONG Zi-fang Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 3-12.   Abstract （98）            Knowledge map    Save The Soviet Republic of China was the first national democratic government of workers and peasants in Chinese history. The social governance of the Soviet region broke through the traditional power framework, and the governance subjects presented a structural feature of“one core and two subjects”. The CPC has played a core leadership role in the social governance of the Soviet area and has undertaken an important historical mission. The Soviet government’s leadership in social governance in Soviet areas is an inevitable result and practical need of the construction of the revolutionary base areas. By fully leveraging the role of various mass organizations, the efficiency of social governance in Soviet areas can be maximized. The Soviet group organization undertook the organizational and educational functions of the masses, incorporating the most basic units and individuals of society into the Soviet political system, embedding them into various levels and links of Soviet social governance, and collaborating with the Soviet government to ensure the implementation of the will of the Soviet government. The opening and sustaining mechanism of the democratic system has led to the modern social governance characteristics of the Soviet region, opening up the grassroots democracy and people’s autonomy in modern China. . Reference | Related Articles | Metrics | Comments（0）

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The Nonlinear Effects of Economic Policy Uncertainty on Corporate Debt Maturity Structure WANG Wei, YI Zhuo-rui Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 38-50.   Abstract （98）            Knowledge map    Save Based on the agency cost theory and the trade-off theory, this paper firstly builds a theoretical model to illustrate the effects of economic policy uncertainty on corporate debt maturity structure. Then it uses the quarterly data of China’s listed companies from 2007 to 2021 to conduct empirical tests. The findings of the theoretical model indicate that banks issue long-term loans tofirmswhen economic policy uncertainty is low and short-term loans to firms when economic policy uncertainty is high. The empirical study confirms the conclusion of the theoretical model: with the raising of economic policy uncertainty, the proportion of long term debt will first rise then descend. Considering the endogenous problems such as measurement error and omitted variables, the above conclusion is still significantly valid. The heterogeneity analysis reveals that the critical value of the effects of economic policy uncertainty on the proportion of long-term debt from positive to negative is lower in small firms, private firms and firms located in the regions with low degree of marketization, while it is higher in large firms, state-owned firms and firms located in regions with higher degree of marketization. Reference | Related Articles | Metrics | Comments（0）

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The Impact of Long-Term Care Insurance on the Financial Burden of Medical Insurance for Urban and Rural Residents: From the Regional Perspective and Based on Substitution Effect TANG Wei, YU Xing-ran, SU Fang Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 40-55.   Abstract （97）            Knowledge map    Save With the deepening of population aging and the increase in medical expenses, the ability of urban and rural residents to pay for medical insurance has weakened, and the financial pressure has been increasing year by year. In order to reduce the personal payment burden, some pilot areas of long-term care insurance adopted a financing method of relying on medical insurance fund transfer during the initial implementation of the system. If this financing method continues, what impact will it have on the financial burden of the medical insurance fund in the future? Based on an actuarial model of medical insurance that includes substitution effects, this paper simulates the operation of long-term care insurance funds and the medical insurance funds in various regions from 2021 to 2050. The results indicate that when the two systems operate independently, the financial burden of medical insurance will significantly increase. If the long-term care insurance relies entirely on medical insurance funds, both the current and cumulative deficits will be advanced by 6 years. If the long-term care insurance has a substitution effect on medical expenses, when the substitution factor for home care subsidies is 2.043, promoting the long-term care insurance nationwide will not have any impact on the sustainability of the medical insurance fund. Therefore, adopting a financing method that relies on the transfer of medical insurance funds during the initial operation of the system will not bring excessive financial burden, but it will help to expand the coverage rate and provide guarantee for the gradual independent operation of the long-term care insurance system. Reference | Related Articles | Metrics | Comments（0）

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The Selection Logic and Intervention Effect Difference of Compelled Changes of Mechanized Straw Returning Technology LIAO Xiao-jing, ZHANG Jun-yi, NING Ke Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 107-120.   Abstract （96）            Knowledge map    Save Based on the theory of technological changes, this paper discusses the theoretical logic of the path selection of the compelled changes of mechanized straw returning technology, analyzes the differential impact mechanism of different policy interventions on farmers with different operation scales in using mechanized straw returning technology, and conducts an empirical study by making use of the survey data of 679 farmers in the four provinces, i.e., Heilongjiang, Zhejiang, Henan and Sichuan. The findings show that the mechanized straw returning technology has the characteristics of limited short term economic benefits, strong positive externality and easy constraints of institutional environment. Compared with the induced changes, the compelled changes are easier to achieve. Following the compelled change path, there are obvious differences in the effects of different government interventions; and economic incentives and behavioral control have a positive impact on the adoption of mechanized straw returning technology by large-scale farmers and small farmers, respectively. The above conclusion suggests that in order to alleviate the practical dilemma of mechanized straw returning technology being promoted but not widely, it is necessary to implement policy tools that focus on economic incentives for large-scale households and behavioral control on small farmers, so as to improve the effect of mandatory changes in mechanized straw returning technology on one hand; on the other hand, it is also necessary to improve the short-term economic benefits from the aspects of improving land conditions, strengthening technological innovation, and improving the quality of agricultural machinery services, so as to create conditions for the induced changes of mechanized straw returning as much as possible. Reference | Related Articles | Metrics | Comments（0）

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The Impact of Rural Land Mortgage Loans on the Income of Farmers HUANG Ye-wei, QIU Jun-qin Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 95-106.   Abstract （95）            Knowledge map    Save The rural areas are faced with the most arduous and onerous task of promoting common prosperity. To achieve common prosperity among farmers and in rural areas, it is necessary to make farmers' income grow continuously; however, the lack of access to credit is an important factor restricting the continuous growth of farmers' income. Taking the rural land mortgage loan policy pilots as a quasi-natural experiment and the rural land mortgage loan policy pilot counties in China's 31 provinces from 2014-2019 as the research objects, this study employs the difference-in-difference method to analyze the impact of rural land mortgage loan policy on farmers' income. The findings show that the rural land mortgage loan policy can significantly improve farmers' income. The mechanism analysis reveals that the rural land mortgage loan policy can promote the rural collective economic development and farmer entrepreneurship, so as to increase farmers' income. The result of further adjustment effect analysis shows that the higher the level of the digital inclusive finance, the greater the improving effect of the rural land mortgage loan policy on the farmers' income. Therefore, it is necessary to increase the pilot scope of the rural land mortgage loan policy so that more farmers can enjoy the institutional dividends brought about by the rural land mortgage loan policy, thereby enabling the sustainable growth in farmers' income and promoting the common prosperity among farmers and in rural areas. Reference | Related Articles | Metrics | Comments（0）

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A Review and Outlook on Social Innovation Researches: Based on the Self-Regulation Theory LI Xue-ling, LIU Jing, LIU Yuan Journal of Jiangxi University of Finance and Economics    2024, 0 (3): 37-48.   Abstract （95）            Knowledge map    Save Social entrepreneurship, as an emerging form of entrepreneurship that applies business principles to solve social issues, has become a hot topic in academic research and practical exploration over the past two decades. This form of entrepreneurship has not only attracted widespread participation from the practitioner community but also facilitated the in-depth theoretical research into its complex underlying mechanisms. Despite over twenty years of researches into social entrepreneurship theory, its research themes remain scattered, with numerous theoretical phenomena still awaiting in-depth exploration and elucidation. Given this, there is an urgent need to draw upon established theoretical models, and integrate and expand the existing research, so as to advance the development in the field of social entrepreneurship. In this context, by reviewing the domestic and international literature on social entrepreneurship, this paper summarizes, analyzes and comments the related studies according to the A-CEM-A model in the self-regulation theory. Based on the review of the existing researches, a model of the whole self-regulation process for social entrepreneurs is developed, highlighting the iterative process of dynamic changes and behaviors of social entrepreneurs induced by empathy and sympathy in the dynamic process of social entrepreneurship. Reference | Related Articles | Metrics | Comments（0）

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Research on the Impact of Reducing Pension Payment Rate and Delaying Retirement on Pension Funds Adequacy LUO Qing-ju Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 67-78.   Abstract （93）            Knowledge map    Save The General Office of the State Council issued The Comprehensive Plan for Reducing Social Premium Rates in 2019. This Plan explicitly cuts the unit contribution rate of basic pension insurance for urban workers to 16%, which will pose a greater challenge to the adequacy of pension insurance funds. With the help of the OLG model, this paperstudies the impact of the two policies of reducing the pension insurance contribution rate and delaying retirement on the adequacy of the pension insurance funds. The findings show that, firstly, implementing the pension insurance contribution reduction policy alone will directly lead to a significant decline of fund income in the current pooling account at the steady state period, and indirectly cause an increase in the pooling account fund expenditure and individual account fund income and expenditure through affecting the per capita capital stock and wage level at the steady state, which will exert a certain impact on the adequacy of funds. Secondly, the implementation of the delayed retirement policy alone will directly and indirectly result in a decline and then an increase in the income of the pooling account funds and the individual account funds, a significant decline in the expenditure of the pooling account funds, and a slight decline in the expenditure of the individual account funds. Thirdly, the implementation of the delayed retirement policy in the context of fee reduction will significantly reduce the challenges to the adequacy of funds brought by the fee reduction policy, and both the pooling fund gap and the total fund gap are likely to shrink to the pre-fee reduction level with the gradual delay in the retirement age. Reference | Related Articles | Metrics | Comments（0）

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A Study on the Reasonable Growth Mechanism of Urban and Rural Residents’ Basic Pension: Taking Jiangsu Province as an Example CAO Si-yuan, LIN Min-gang Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 54-68.   Abstract （93）            Knowledge map    Save In the context of the high-quality social security development, the basic pension scheme for urban and rural residents is faced with such major problems as lower security levels,undecided benefits determination, inadequate regular adjustment mechanisms, etc.. Taking Jiangsu Province as an example, this paper measures the lower and the upper limits of the reasonable insurance level for theurban-rural pension system. The calculation shows that the lower limit of the reasonable insurance level for 2016-2020 is between 611.71 yuan/month and 771.00 yuan/month, and the upper limit is between 880.34 yuan/month and 1239.37 yuan/month. Therefore, the lower and upper limits of the reasonable replacement rate are determined at 40.73% and 60.97%, respectively. After comparing with the actual value, it is found that the lower limit of the reasonable insurance level far exceeds the lower limit of the actual insurance level. After the strong intervention of the compensation standard raising measures, it is estimated that the higher value of the insurance level may exceed the upper limit of the reasonable insurance level. To this end, specific improvement plans are proposed from the two main aspects: improving the payment level to a reasonable range and establishing a basic pension index adjustment mechanism. It is suggested, based on different payment years, to set a lower limit of 2704~4656 yuan/year and an upper limit of 4441~7504 yuan/year for the higher reasonable payment range and a lower limit of 542~2142 yuan/year and an upper limit of 2279~7504 yuan/year for the lower reasonable payment range. It is recommended to jointly determine the adjustment range of basic pension index benefits with 60% of the annual CPI and 100% of the per capita disposable income growth rate of rural residents. Reference | Related Articles | Metrics | Comments（0）

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Green Finance and Value Realization of Ecological Products: An Empirical Study Based on the Data of the Top 100 Counties in China HUANG Xiao-yong, CHEN Fei-yu, ZHA Yu-xin Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 27-39.   Abstract （92）            Knowledge map    Save Green waters and green mountains are golden mountains and silver mountains, and the concept of ecological civilization of Xi Jinping is the key to implementing the harmonious coexistence between humans and nature, promoting high-quality economic development, and promoting the construction of a beautiful China. To realize the ecological value of the counties is a key issue in implementing the“Two Mountains”concept and promoting high-quality economic and social development. Based on the panel data of all the top 100 counties from 2011 to 2020 in the“Top 100 Counties (Cities) in China’s County Economy and County Basic Competitiveness”released in The Research on China’ Economic Top 100 Counties, 2021, this paper calculates the development level of green finance at county level, and conducts an empirical test of the impact of green finance on the realization of the ecological product value at county level. The findings show that green finance has a significant positive impact on the value realization of county-level ecological products. Based on this, it proposes the relevant countermeasures and suggestions to further improve the green financial system, increase the support for green innovation, and promote the cooperation between counties, so as to provide decision-making reference for promoting the realization of the ecological values in counties in the new development stage. Reference | Related Articles | Metrics | Comments（0）

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The Impact of the Integrated Medical and Nursing Care Services in Home and Community on the Elderly Medical Expenses: Effect Measure and Mechanism Analysis SUN Ju, HAN Wen-jing Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 51-64.   Abstract （91）            Knowledge map    Save Based on the data of CHARLS (2018) and with the help of the Heckman sample selection model, two-part model, treatment effect model and the causal mediation effect analysis method, this paper systematically investigates the effect, action path and heterogeneity of the integratedmedical and nursing care services in home and community on the elderly medical expenses.The results show that the integrated medical and nursing care services has significant economic performance, that is, promoting the utilization of outpatient services and reducing the probability of hospitalization. For every one unit increase in the integrated medical and nursing care services, the total hospitalization cost is reduced by about 2145 yuan. And there are significant health effects and service substitution effects, mainly through the improvement of the health level of the elderly, improving health care?behavior and medical service utilization behavior, thereby restraining the elderly medical expenditure.At the same time, theintegrated medical and nursing care services at home and in community has a more significant effect on the elderly groups who are living in rural areas, with the age not too old, with poor health, and living with spouses.Therefore, it is necessary to further improve the supply capacity and quality of the integrated medical and nursing care services, strengthen the dynamic health monitoring and behavior management of the service objects, and formulate the incentive mechanism forthe service suppliers and the preferential treatment policy for the demand side by aiming at the rural areas and the vulnerable groups. Reference | Related Articles | Metrics | Comments（0）

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Digital Economy and Labor Income Inequality: Evidences from Smart City Pilot Policy BU Han, GAO Yuan-dong, XUN Zhou Journal of Jiangxi University of Finance and Economics    2024, 0 (2): 27-40.   Abstract （89）            Knowledge map    Save On the basis of a theoretical analysis, this paper takes the smart city pilot polciy as a quasi-natural experiment of China’s digital economy development. Based on the panel data of China’s prefecture-level cities and the A-share listed companies from 2007 to 2020, it studies the impact, mechanism and difference of digital economy development on labor income inequality with the help of a staggered difference-in-difference model. The findings show that the development of digital economy can significantly reduce the inequality of labor income, which is still valid after a series of robustness tests. From the perspective of impacting mechanism, the development of digital economy can reduce the inequality of labor income by improving the urban human capital level and reducing the urban labor productivity difference. The heterogeneity analysis reveals that in the eastern region, the secondary industry, the non-technical intensive industries and the state-owned enterprises, the development of digital economy has a stronger impact on labor income inequality. This research conclusion provides beneficial enlightenment for grasping the development opportunity of digital economy, narrowing the labor income gap, and ensuring the realization of the phased goal of common prosperity. Reference | Related Articles | Metrics | Comments（0）

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The Legal and Economic Logic of the Court's Compulsory Approval of Enterprise Bankruptcy Reorganization and the Reconstruction of Debt Repayment Rules WU Wen-yong, YANG Yu-lin Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 139-148.   Abstract （89）            Knowledge map    Save The court's compulsory approval of enterprise bankruptcy reorganization is actually a denial of the voluntary choice and negotiation value of bankruptcy reorganization by public power by virtue of the vague concept of social public interest, which increases the opportunity cost of creditors, forces most creditors to accept unexpected risks, and transfers the consequences of reorganization failure to creditors. Therefore, the enterprise bankruptcy reorganization legislation should balance the“social public interest”, the“protection of creditors' private rights”and the potential“opportunity cost”to ensure that their rights can be guaranteed through a fair and reasonable debt repayment rule and the repayment standard. The law should fully consider the risks and expected benefits of reorganization, as well as the time value and investment opportunities that creditors lost, and the characteristics of the creditor's industry. The liquidation rules and standards should be set in accordance with the principle of the balance of rights and responsibilities, rather than a general description of principles. Reference | Related Articles | Metrics | Comments（0）

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Reform of the Financing and Security Mechanism for Urban and Rural Old-Age Insurance and Optimization of the Fiscal Subsidies Structure XU Ding, YANG Zai-gui Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 56-67.   Abstract （88）            Knowledge map    Save According to the 14th Five-Year Plan for the development of human resources and social security undertakings, the financing mechanism of endowment insurance for urban and rural residents should be optimized, the interest calculation method of individual accounts should be standardized, and the mechanism for determining the benefits and the regular adjustment of basic pension should be fully implemented. By constructing an actuarial model, this paper examines how the comprehensive reform of the financing and safeguard mechanism of endowment insurance for urban and rural residents affects the alignment between the financial subsidy structure and the subsidy policy orientation. The findings show that coordinating and adjusting the government’s subsidy model for contributions, increasing collective subsidies, reforming individual account interest calculation methods, and increasing the number of years of basic pension can significantly improve the compatibility of subsidy structure and policy incentive orientation, and that coordinating the increase in the growth rate of basic pension and the elderly basic pension will enhance the compatibility between the subsidy structure and the policy’s inclusive orientation. The sensitivity test results are stable, and the minimum standard growth rate of basic pension, the minimum contribution grade and the accounting interest rate of individual accounts have a strong influence on the fiscal subsidy, while the other factors have a weaker influence. Reference | Related Articles | Metrics | Comments（0）

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Digital Economy and Inclusive Employment: From the Micro Perspective of Migrant Workers LV Da-qi, ZHOU Li Journal of Jiangxi University of Finance and Economics    2024, 0 (1): 99-111.   Abstract （87）            Knowledge map    Save Based on the urban level data from 2011 to 2018 in China, this study explores the impact of digital economy development on the employment of migrant workers from an inclusive perspective. The findings show that digital economy development has enhanced the employment inclusiveness of the whole society. The employment inclusiveness is reflected in three aspects. First, compared to the labor force with urban registered residences, the digital economy plays a greater role in promoting the employment of migrant workers. Secondly, among migrant workers, compared to young and middle-aged workers, the digital economy can better promote the employment of middle-aged and elderly migrant workers. Thirdly, compared to high skilled workers, the digital economy can better promote the employment of the low skilled migrant workers. The mechanism analysis reveals that, on the one hand, the digital economy promotes the employment for migrant workers with insufficient social capital through the Internet and its own search methods. On the other hand, the digital economy promotes the employment of low skilled, middle-aged, and elderly migrant workers by increasing the demands for low skilled service industry positions in the region. Therefore, we need to accelerate digital transformation, promote the development of the digital economy, provide skills training, and optimize financial policies to enhance the inclusive employment for migrant workers. Reference | Related Articles | Metrics | Comments（0）