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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 （460）            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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The Impact of Contracted Family Doctor Services on the Health of Older Adults: The Latest Evidences from CLASS Ma Qi-feng, Sun Ke-xin, Xie Li-li Journal of Jiangxi University of Finance and Economics    2025, 0 (3): 50-62.   Abstract （145）            Knowledge map    Save Based on the data from the 2023 China Longitudinal Aging Social Survey (CLASS), this study empirically examines the impact of family doctor contract services on the health of the elderly, and analyzes its mechanism of action and differences in the impact. The findings show that family doctor contract services can effectively promote the physical health of elderly people, but do not significantly improve their mental and social health. The mechanism analysis reveals that family doctor contract services mainly function through two pathways: Improving health behaviors in later life and promoting the utilization of health services. The heterogeneity analysis reveals that the older people with registered residence in cities and towns, with more chronic diseases, with poorer self-care ability, and having access to the Internet can obtain more health performance after receiving the services signed by family doctors; and the elderly with higher service satisfaction will also obtain more health performance. Based on this, in order to further improve the health performance of family doctor contract services among the elderly population, it is suggested that the future related work should be promoted from four aspects: Expanding service supply, strengthening service links, optimizing service structure, and strengthening service supervision. Reference | Related Articles | Metrics | Comments（0）

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The Monopoly Risks of Public Data Licensing Operations and Their Responses WANG Di Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 126-136.   Abstract （373）            Knowledge map    Save Public data authorization operation, as an important means to promote the circulation of public data, is a way to deeply unleash the potential value of public data, which is conducive to the construction of data infrastructure system and the promotion of market-oriented allocation reform of factors. However, there is an inherent monopoly risk in the current practice of public data authorization operations, which can have a detrimental effect on the release of public data value and hinder its release of public and economic value. It will also cause the legitimate interests of consumers to be unable to be protected, and consumers will become the end users of damaged interests. Public data has complex attributes of public-private integration, the non-transferability of the object of public data authorization operation, and the lack of effective competition in the public data authorization operation mechanism, together lead to the formation of monopoly risks in public data authorization operation. To deal with the monopoly risk of public data authorization operation, we should not only focus on ensuring fair competition in the authorization operation mechanism, but also comprehensively enhance the fairness and competitiveness of the authorization operation mechanism. We also need to strengthen the construction of the behavioral norms system for authorized operation entities, improve the behavioral norms for public data authorization operations, and establish internal compliance systems for authorized operation entities. In addition, we need to constrain government regulations from aspects such as regulatory scope, regulatory scale, and regulatory methods, and seek a reasonable balance between market-oriented operations and government regulation. Reference | Related Articles | Metrics | Comments（0）

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Digital Transformation Enables High-Quality Development of Manufacturing Enterprises：From the Dual Perspectives of Economic Benefits and ESG Performance TAN Ya-fei, ZHU Zhao-hui, LI Min-xin Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 45-58.   Abstract （1173）            Knowledge map    Save Digital transformation is a stabilizer of the productivity and a catalyst for the sustainable development in manufacturing enterprises. Whether digital transformation can realize the“win-win”result between economic performance and ESG performance is an important issue in the high-quality development of manufacturing enterprises. Based on the data of the listed manufacturing enterprises from 2010 to 2020, this paper conducts an empirical study. The findings show that digital transformation can promote the high-quality development of manufacturing enterprises, that is, improving their total factor productivity and ESG performance at the same time. The mechanism validation shows that the innovation channel and the efficiency channel are the key paths for the digitalization to enable the high-quality development of manufacturing enterprises, and that digital transformation can promote the tilting of resources to high-productivity enterprises and effectively promote the improvement of ESG performance. Further research reveals that a favorable business environment and accelerated marketization can strengthen the positive effects of digitalization on the high-quality development of enterprises. In addition, there are significant structural changes in the impact of digital transformation on the high-quality development of enterprises. Therefore, the manufacturing enterprises should fully utilize digital technology to continuously promote the compound growth of economic performance and ESG performance, and continuously improve the talent training mechanisms. At the same time, the government should consolidate the institutional foundation, create a good business environment, improve the market mechanisms, so as to continuously release the role of digital transformation strategy in empowering the high-quality development of enterprises.. Reference | Related Articles | Metrics | Comments（0）

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A Study of the Impact of Non-Agricultural Employment and Basic Medical Insurance on Rural Labor Force Consumption TAO Chun-hai, XIONG Qi-zhe, XU Yu-ming Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 59-72.   Abstract （210）            Knowledge map    Save Based on the micro-survey data of CHFS 2019, this paper makes an analysis of the impact of non-farm employment on the consumption of rural labor force and the moderating effect of the basic health insurance. The findings show that non-agricultural employment can promote rural labor force consumption, and that the length of non-farm employment and the proportion of non-farm income can both significantly improve the level of rural labor force consumption. To choose the urban employee basic medical insurance and the urban and rural labor force basic medical insurance will both have a positive moderating effect on the relationship between non-agricultural employment and rural labor force consumption, while choosing the new rural cooperative medical insurance will have a negative moderating effect. As for different regions and different age groups, to choose the different types of basic medical insurance will have different effects on the relationship between non-agricultural employment and rural labor force consumption. The choice of the basic medical insurance for urban employees by rural labor force will positively promote the impact of non-agricultural employment on the upgrading of consumption structure. Therefore, it is proposed to strengthen the guarantee of non-agricultural employment for rural labor force, increase the participation rate of rural labor force in non-agricultural employment, and promote the coordinated development of the basic medical insurance systems among the regions. It is necessary to explore the consumption potential of rural labor force, and promote the upgrading of rural consumption, so as to better promote the implementation of the rural revitalization strategy and provide reference to the construction of a new development pattern of“dual circulation”. Reference | Related Articles | Metrics | Comments（0）

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The Paid Contract Services of Family Doctors and the Public Healthcare Behavior: From the Perspective of Medical-Prevention Integration LI Zi-hao Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 73-86.   Abstract （246）            Knowledge map    Save The family doctor signing system is an important foundation for the supply of integrated medical and preventive services. This study uses the data from the China Health and Elderly Care Tracking Survey 2018 to investigate the mechanism of paid family doctor signing services on public medical behavior and choice. The findings of this paper show that from the perspective of medical service utilization, paid family doctor contract services can effectively promote their medical service utilization behaviors, and the improvement effect on outpatient behavior is stronger than that on hospitalization. From the perspective of medical expenses, participating in paid contracts can significantly reduce residents’ self payment expenses for medical. From the perspective of grassroots first visit behavior, paid family doctor contract services can effectively regulate resident hospitalization behaviors in grassroots first visits, but have no significant improvement effect on outpatient services. From the perspective of the impact mechanism, medical service satisfaction plays a mediating role in the mechanism of paid contract signing on hospitalization behavior, but does not affect outpatient behavior. From the perspective of accessibility to medical resources, both outpatient and inpatient medical distances can positively moderate the impact of paid contracts on medical out-of-pocket expenses, while only a negative moderating effect of inpatient medical distance is found in the impact on grassroots first visit behavior. Based on the above findings, this article suggests relying on paid contract services to improve the utilization level of medical services, strengthen the capacity of grassroots medical and health services, include paid contracts in medical insurance to further reduce patient self payment costs, and improve the accessibility and public satisfaction of grassroots medical and health services. Reference | Related Articles | Metrics | Comments（0）

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The Logical Necessity and Practical Significance of Upholding the Subjectivity of Chinese National Culture from the Perspective of Adhering to the Party's Cultural Leadership Meng Xiang-fei, Yang Shu-xian Journal of Jiangxi University of Finance and Economics    2026, 0 (1): 13-22.   Abstract （120）            Knowledge map    Save The cultural subjectivity of the Chinese nation is a specific manifestation of cultural subjectivity, reflecting the consciousness, innovative creativity, autonomy, and independence demonstrated by the Chinese nation in cultural practice. The contemporary embodiment of the Chinese nation's cultural subjectivity includes firm self-awareness in cultural cognition, clear and steadfast principles in cultural theory, historical consciousness in cultural development, and independent autonomy in cultural spirit. Cultural hegemony is an expression of power rooted in the objective existence of culture, which determines that upholding the Party's cultural leadership cannot be achieved without the strong support of cultural subjectivity as an inherent cultural imperative. Upholding the cultural subjectivity of the Chinese nation is a logical necessity for maintaining the Party's cultural leadership, where firm self-awareness in cultural cognition serves as the fundamental prerequisite for defining the direction of cultural development, clear and steadfast principles in cultural theory act as a crucial guarantee for driving cultural innovation and progress, historical consciousness in cultural development serves as the intrinsic force for coordinating cultural resource integration, and independent autonomy in cultural spirit represents the guiding principle for advancing the internal and external dissemination of culture. On the new journey, it is essential to continue upholding the cultural subjectivity of the Chinese nation by adhering to the Party's cultural leadership, following the fundamental principles of the“Two Combinations” (especially the“Second Combination”), empowering the people as the principal force in cultural innovation and creation, and focusing on the practical goal of fulfilling the cultural mission of promoting cultural prosperity and building a culturally strong nation in the new era. Reference | Related Articles | Metrics | Comments（0）

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The Logical Framework and Practical Methods for Building a High-Level Socialist Market Economy System from the Systemic Perspective Ji Rui Journal of Jiangxi University of Finance and Economics    2026, 0 (2): 3-13.   Abstract （70）            Knowledge map    Save As a crucial safeguard for the Chinese path to modernization, a high-level socialist market economy system is the core task in further comprehensively deepening reforms in the new era. From the perspective of overall objectives, the high-level socialist market economy system is theoretically guided by the relevant discussions of classical Marxist writers on future socio-economic forms, evolves along the trajectory of the integration of socialism and the market economy, and is oriented toward the practical requirements such as highly coordinated regulatory mechanisms, highly efficient market mechanisms, and high-level openness. From the systemic logic, the construction of a high-level socialist market economy system should grasp the prospects for high-level transformation of the socialist market economy system by learning from the past and drawing lessons from the present, pursue high-quality development in system construction with a holistic perspective and awareness of the bigger picture, and achieve the systematic construction of a high-level socialist market economy system through coordinated efforts. From the practical approach, the top-level design should be shaped by combining the strengthened Party leadership with respect for the pioneering spirit of the people, the scientific methods should be clarified by integrating goal-oriented and problem-oriented approaches, the structural optimization of internal elements and external mechanisms in the reform system should be advanced, and the interconnection of globally significant aspects and major issues should be realized to enhance overall effectiveness, thereby promoting the systematic construction of a high-level socialist market economy system. Reference | Related Articles | Metrics | Comments（0）

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Are Chinese Farmers“Good at Division”or“Good at Cooperation”? On the Influence of Confucian Culture on Farmer Cooperation CUI Bao-yu, WANG Xiao-se Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 94-109.   Abstract （214）            Knowledge map    Save Since the 21 century, whether Chinese farmers are“good at division”or“good at cooperation”has been under constant debate. Based on the sample data of 223 prefecture-level cities in China from 2014 to 2020, this paper investigates the effect of Confucian culture on farmers’ cooperation and its mechanism by taking farmers’ cooperatives as the research object. The findings show that, first, Confucian culture can promote farmers’ cooperation, which is not only a strong rebuttal to the negative view that Chinese farmers are“good at dividing but not good at cooperating”but also the cultural confidence and path confidence in the development of Chinese cooperatives. Second, the formal system plays a suppressive role in the promotion of farmers’ cooperation by Confucian culture, and the better the formal system, the weaker the promotion effect of Confucian culture on farmers’ cooperation. Third, Confucian culture will play a greater role in promoting farmers’ cooperation in the lower open areas and the western regions, and the promoting effect of Confucian culture on farmers’ cooperation has become more obvious since the adjustment of the tendency of cooperative policy intervention in 2019. Fourth, Confucian culture can indirectly influence farmers’ cooperation by increasing the level of educational public facilities and social capital. Therefore, we should attach importance to the nourishing effect of traditional culture on modern cooperative culture, promote the organic integration of Confucian culture and cooperative culture, adhere to expanding opening up to the outside world, strengthen the construction of educational public facilities, expand the network of farmer relationships, and accelerate the process of farmer organization and cooperation. Reference | Related Articles | Metrics | Comments（0）

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From“A Country under Rule of Law ”to“China under Rule of Law”: Subjective Innovation of Socialist Rule of Law Discourse with Chinese Characteristics in the New Era YANG Jun Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 3-12.   Abstract （200）            Knowledge map    Save Since the 18th National Congress of the Communist Party of China,“China under rule of law”has been established as an important discourse of socialist rule of law with Chinese characteristics in the new era. Looking back at history, it can be found that this is another important development of the discourse of socialist rule of law with Chinese characteristics after the establishment of the discourse of“rule of law”, the return of the discourse of “socialist rule of law”, and its transformation into a“country under socialist rule of law”. On the basis of inheriting the existing discourse of the rule of law,“China under rule of law”has obvious subjectivity connotations in both practical and value dimensions, demonstrating the subjectivity consciousness of China’s rule of law construction in the new era. In this sense,“rule of law in China”constitutes the subjective innovation of the discourse of socialist rule of law with Chinese characteristics in the new era. This innovation is not only a theoretical logical conclusion, but also a practical need to solve the problem of the lack of subjectivity in China’s rule of law construction. The emergence of the subjectivity of“rule of law in China”requires adhering to the material production practice of China’s social and historical subjects as the starting point in the construction of the rule of law, insisting on the promotion of the construction of the rule of law in both form and substance, and persisting in the close integration of the inheritance of China’s excellent traditional legal culture with the contemporary China’s rule of law construction. Reference | Related Articles | Metrics | Comments（0）

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The Four Logics of Chinese Style Modernization Created by the Inheritance of Red Genes with the Coordination of “the Two Civilizations” LI Xiu-xiang, LIU Miao-miao Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 13-23.   Abstract （172）            Knowledge map    Save The modernization of coordinated material civilization and spiritual civilization is one of the important characteristics of Chinese style modernization. The red gene is the spiritual core of the Communist Party of China (CPC). The inheritance of the red gene is to unswervingly inherit the original intention and mission of the CPC. The inheritance of the red gene provides a source of historical confidence, theoretical awareness, cultural confidence and innovation for the Chinese path to modernization with the coordinated“two civilizations”. From the historical perspective, the inheritance of the red gene has opened up the road, laid the foundation, created a new situation, and consolidated the foundation for Chinese path to modernization in which the“two civilizations”are coordinated. From the perspective of theory, the basic principles of Marxism and the theoretical consciousness of the CPC people provide theoretical support for the inheritance of the red gene, which created the Chinese style modernization with the coordination of the“two civilizations”, and lay a solid ideological foundation. From the perspective of culture, the inheritance of red genes builds a spiritual fortress for Chinese path to modernization that coordinates the“two civilizations”and shoulders the cultural mission. From the perspective of innovation, the inheritance of red genes stimulates innovation vitality and provides the major country with solutions for the coordinated Chinese path to modernization of “two civilizations”. In the process of comprehensively promoting the great rejuvenation of the Chinese nation with Chinese style modernization, we must inherit the red gene, continue the red blood, and absorb the spiritual strength from victory to victory. Reference | Related Articles | Metrics | Comments（0）

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Research on the Contingency Impact of Entrepreneurial Team Reflection and Dual Leadership on the Improvisation of Dual Entrepreneurship ZHOU Lei, XIONG Li Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 24-37.   Abstract （120）            Knowledge map    Save In today’s rapidly changing entrepreneurial environment, how entrepreneurial teams can use contingency to stimulate exploratory and developmental improvisational behaviors to respond to different situational needs has become an increasingly important focus in academia. Based on the contingency theory, this study explores the dual impact of entrepreneurial team reflection and dual leadership behavior on dual entrepreneurial improvisation from the perspective of team processes. Two classroom scenario experiments are designed based on the characteristics of task reflection and process reflection to conduct scenario task exercises. The findings of Experiment 1 reveal that both task reflection and leadership open behavior can predict more team exploratory improvisation, and leadership open behavior could enhance the positive impact of task reflection on exploratory improvisation, while leadership closed behavior will weaken the above effect. The findings of Experiment 2 show that both process reflection and leadership closure behavior can predict more team development improvisation, and leadership closure behavior can enhance the positive impact of process reflection on development improvisation, while leadership openness behavior will weaken the above effect. These two experimental results indicate that the strategically pairing team reflection and the dual leadership can generate multiple synergies, inspiring entrepreneurial teams to flexibly handle improvisational differences brought about by different reflections and to play an important regulatory role by the dual leadership, thereby achieving a dual balance of entrepreneurial improvisation in a larger temporal and spatial scope, and releasing the best effects of the two improvisations in responding to different environmental changes, so as to help the long-term development of enterprises. Reference | Related Articles | Metrics | Comments（0）

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Can the Development of Digital Inclusive Finance Narrow the Urban-Rural Income Gap GUO Hang Journal of Jiangxi University of Finance and Economics    2024, 0 (5): 38-52.   Abstract （759）            Knowledge map    Save The report of the 20th National Congress of the Communist Party of China proposed that achieving common prosperity for all is one of the basic goals of Chinese path to modernization, and narrowing the income gap between urban and rural areas is the key means to achieve this goal. Based on the data from 31 provinces in China from 2011 to 2020, this study uses spatial econometric models to explore the role and impact of digital inclusive finance development in narrowing the urban-rural income gap. The results indicate that there is an inverted U-shaped relationship between the development of digital inclusive finance and the urban-rural income gap. In the short term, the development of digital inclusive finance may temporarily exacerbate the urban-rural income gap, but in the long run, its sustained development will help narrow the urban-rural gap. Meanwhile, the development of digital inclusive finance also has spatial spillover effects. Further analysis shows that in the eastern and western regions, with lower industrial structure, lower urbanization level, and lower marketization level, the development of digital inclusive finance plays a greater role in narrowing the urban-rural income gap. At the same time, the role of digitalization level and coverage breadth is also evident. The mechanism analysis reveals that the development of digital inclusive finance can narrow the income gap between urban and rural areas by improving the level of traditional financial development and the human capital of farmers. Therefore, in the process of promoting the development of digital inclusive finance in the future, the government should pay more attention to expanding its application breadth, introducing relevant preferential policies to the central and western regions, and encouraging the developed regions to share infrastructure, so as to more effectively promote the narrowing of the urban-rural income gap and solidly promote the realization of common prosperity for all people. Reference | Related Articles | Metrics | Comments（0）

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The Impact of Digital Literacy on the Employment Quality of Rural Female Labor Force CHEN Li, WENG Zhen-lin Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 87-100.   Abstract （355）            Knowledge map    Save By making use of the data of China Household Tracking Survey (CFPS) database, this paper studies the influence of digital literacy on the employment quality of rural female labor force. The results show that digital literacy has a significant effect on the improvement of the employment quality of rural female labor force, and has a greater impact on the subjective employment quality. On the one hand, digital literacy can promote the objective employment quality of rural female labor force through expanding the information channels; on the other hand, digital literacy can weaken the subjective employment quality of rural female labor force through reducing the relative income evaluation. The heterogeneity analysis shows that digital literacy has a more significant effect on the objective employment quality of rural female labor groups with lower per capita household net income, while it has a significant effect on the subjective employment quality of high-income groups. The positive influence of digital literacy on the objective employment quality of rural female labor groups is mainly concentrated in the age groups between 16 and 45 years old, and the influence on the objective and subjective employment quality of the groups with lower and middle education is more obvious. Each dimension of digital literacy has a different impact on employment quality. Therefore, in the future, the government should continue to increase the construction of digital infrastructure, cultivate the digital literacy of rural women, improve the protection of employment rights and interests, and promote the improvement of employment quality. Reference | Related Articles | Metrics | Comments（0）

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Occupational Location and Employment Quality: Micro Evidence from Migrant Workers’ Voting with Their Feet LIU Xiao-yu, ZHANG Jin-hua, SHEN Ya-fang Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 101-114.   Abstract （153）            Knowledge map    Save The high-quality and full employment of migrant workers is a key link in promoting the integrated development of urban and rural areas, promoting the citizenship of migrant workers, and achieving common prosperity. Based on the Rosen-Roback spatial equilibrium model, this paper demonstrates the impact of occupational location on the employment quality of migrant workers and its internal mechanism from the perspective of urban scale by using the data of China Migrants Dynamic Survey. The results show that, under the vote with feet, the occupational location of migrant workers has a significant effect on high-quality employment, which is expressed in the four aspects: wage income, labor burden, occupational level and employment security. Through the knowledge spillover effect, the labor pool effect and the social network effect, occupational location can deepen the accumulation of human capital, improve the efficiency of job matching, and expand the breadth and depth of social capital, then improving the employment quality of migrant workers. This effect of employment quality is characterized by significant heterogeneity of groups, and the interrupt effect generated from frequent urban mobility changes in occupational location is not conducive to high-quality employment of migrant workers. Therefore, it is necessary to accelerate the development of small and medium-sized cities, improve public employment services, build a unified labour market, promote the construction of new urbanization, pay attention to disadvantaged groups of rural migrant workers, optimize labour relations and labour protection, ensure employment and livelihoods, and help migrant workers to achieve high-quality employment. Reference | Related Articles | Metrics | Comments（0）

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The Social Tracing of Digital Exploiting Abuse and the Development of Anti Monopoly Enforcement Norms and Discretions YU Ling, JIANG Peng, CHEN Bai-hao Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 115-125.   Abstract （253）            Knowledge map    Save As an organized superpower, the rise of digital technology demonstrates a very strong technological backlash on society, which not only strengthens the shielding of material relationships from human relationships, but also exacerbates the trend of technology giants exploiting attention and data from other social groups under the illusion of contractual freedom. Due to the limitations of the current anti-monopoly legislative system and the limited enforcement resources, the anti-monopoly enforcement agencies have adopted a typical utilitarian approach to digital exploitative abuse, either selectively ignoring or arbitrarily using discretionary methods and benchmarks. The case discretion shows significant irregularity, further amplifying the exclusion effect of digital exploitative abuse on the social system and undermining the public’s normative expectations for the operation of anti-monopoly laws. The enforcement of anti-monopoly laws on digital exploitative abuse should be subject to three limitations: market forces, anti-monopoly damage, and recognition standards. The development of the regulatory discretion is an important path for anti-monopoly laws to respond to the enforcement challenges brought about by digital technology changes and improve enforcement efficiency. This requires a change in mindset, adding new elements of damage, establishing a formal case screening mechanism, and ultimately achieving the simultaneous development of cases of digital exploitative abuse and exclusive abuse. We still need to change the path, clarify the value calculation method of attention and data, and identify comparable products, periods, and geographic markets through comparative price differences, scientifically matching judgment benchmarks for attention and data exploitation. Reference | Related Articles | Metrics | Comments（0）

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New Quality Productivity and the Shaping of National Security Initiatives CHEN Shi-fa, LIANG Wei Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 3-12.   Abstract （175）            Knowledge map    Save The new quality productivity represents the direction of the development of advanced productive forces and is directly related to the solid foundation, core subjects and key support for shaping the national security initiative. Through industrial innovation and the expansion of new labour objects, the new quality productivity can strengthen the material basis for shaping the solid foundation of the right to take the initiative in national security, and have become the inevitable choice for shaping the right to take the initiative in national security by promoting the high-quality economic and social development. Through the cultivation of high-quality new labourers, the new quality productivity can shape high-quality talents as the core subjects of the right to take the initiative in shaping national security, and become an intrinsic requirement for the right to take the initiative in shaping national security, so as to construct a harmonious and stable social environment. Through scientific and technological innovation, the new quality productivity can generate new quality labor materials with high technological content, strengthen the scientific and technological forces to be the key support for shaping the national security initiative, break and master the key core technologies, and become the fundamental path of shaping the national security initiative. Thus, by strengthening the material, human and scientific support for shaping the national security initiative, the new quality productivity can lay a more solid foundation for the construction of a higher-level national security system. Reference | Related Articles | Metrics | Comments（0）

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The Theoretical Essence and Practical Development of Xi Jinping Thought on Rule of Law on the Trial Management System ZOU Yu-zhuo, HUANG Qiu-ying Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 24-32.   Abstract （167）            Knowledge map    Save Xi Jinping’s thought of rule of law closely links trial management with judicial system reform, making trial management a bridge to connect judicial reform. It not only emphasizes the role of trial management in judicial system reform, but also highlights the important position of trial management in national governance. The essence of trial management in Xi Jinping Thought on rule of law is derived from the common characteristics of Xi Jinping Thought on rule of law. It adheres to the principles of judicial operation as the basis of argument, sticks to the people as the center, persists in the overall view of judicial responsibility, the view of judicial policy coordination and the view of judicial science and technology system as the main content, and insists on the reform and innovation of the trial management system and the solutions to the deep-seated problems in trial management practice as the breakthrough and focus. It not only responds to the practical difficulties in trial management, but also is an action guide and theoretical support for the new tasks of judicial reform, responding to the new requirements of judicial practice, and promoting the in-depth development of the trial management system in the new era. Reference | Related Articles | Metrics | Comments（0）

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Industrial Resilience: Connotation, Influencing Factors and Outlook YOU Liang, REN Qing Journal of Jiangxi University of Finance and Economics    2024, 0 (4): 33-44.   Abstract （449）            Knowledge map    Save Cultivating industrial resilience is a necessary strategy to cope with the profound changes unseen in a century and a practical move to promote the steady and sustainable development of China’s economy. However, the relevant research progress is rather slow, and the research results are relatively scattered. The existing studies vary in the analysis of the connotation, influencing factors, and measurement evaluation of the industrial resilience, lacking systematic summarization. This paper reviews the research progress of industrial resilience and its related fields, analyzes and evaluates the connotation and the measurement methods of industrial resilience, and outlines the influencing factors of industrial resilience. The findings show that industrial resilience is a complex coupling system composed of economic, social, and ecological environment subsystems that interact with each other. This paper focuses on the core contents of industrial resistance, recovery, re-orientation and renewal, aiming to achieve the sustainable development in the economy, the society, and the ecological environments. However, there are still deficiencies in the theoretical framework construction, comprehensive exploration of the research subjects, and cross-industry comprehensive researches in current industrial resilience researches, leaving broad space for future researches. In short, a systematical review of the industrial resilience can help to deeply understand it and provides useful references for promoting the improvement of China’s industrial resilience and the steady economic development. Reference | Related Articles | Metrics | Comments（0）

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Online Dispute Resolution Management Model in the Greater Bay Area: European and American Experiences and Cross-Border Collaboration Chen Hui Journal of Jiangxi University of Finance and Economics    2025, 0 (5): 122-136.   Abstract （95）            Knowledge map    Save The construction of a collaborative management model for cross-border online dispute resolution (ODR) in the Guangdong-Hong Kong-Macao Greater Bay Area aims to meet the needs of digital economic transformation and diversified dispute resolution in the Greater Bay Area. By comparing and analyzing the advantages and disadvantages of the US industry autonomy model and the EU government intervention model, combined with the spirit of“prioritizing regional cooperation”, a cross-border collaborative management model that integrates the advantages of government intervention and industry autonomy is proposed. Firstly, although the industry autonomy model can stimulate market innovation vitality, it lacks unified industry norms and credibility; while the government intervention model can provide standardized norms, it may lag behind market demand. Secondly, the Greater Bay Area faces challenges such as a lack of specialized legislation, insufficient public trust in ODR, and incomplete supporting mechanisms, making it difficult to simply adopt the European and American models to solve problems. Furthermore, based on the experiences of Europe and America, the three regions should carry out credibility building through measures such as“transparency procedures”and“institutional certification”, adopt a“dual track system”to manage ODR service providers and unleash institutional innovation power, and use online collaboration platforms to promote online data and resource exchange supporting systems. Finally, the Greater Bay Area should establish a unified ODR industry standard through a joint meeting of the legal departments of the three regions, guide local cross-border collaboration to introduce special legislation, and mobilize dispute resolution institutions in the three regions to jointly build supporting mechanisms, thereby providing institutional innovation experience for national promotion and regional cooperation. Reference | Related Articles | Metrics | Comments（0）

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Is Later Better: The Impact of Age at First Marriage on Rural Women's Non-Farm Employment Deng Xi-jia, Luo Bi-liang Journal of Jiangxi University of Finance and Economics    2025, 0 (5): 76-89.   Abstract （120）            Knowledge map    Save The socio-economic status and equality issues of rural women have always been of great concern to economists. However, the impact of marital status on rural women's non-agricultural employment, especially the impact of different first marriage ages on their non-agricultural employment, has not been fully discussed. Based on the fifth period cross-sectional data of CGSS (2013-2021), this study explores the effect of late marriage on the probability of rural women's non-agricultural employment. The research results indicate that compared to rural women who do not marry late, the probability of non-agricultural employment for women who marry late has been significantly increased, and that there is a significant“late marriage employment effect”. The mechanism analysis shows that the later the age of first marriage for rural women, the weaker the influence of traditional gender concepts and reproductive constraints, thereby helping them seek and obtain non-agricultural employment. The heterogeneity analysis indicates that this effect is weaker in the eastern and central regions, stronger in the western and northeastern regions, and has a greater impact on the populations born earlier. Further discussion reveals that rural women who marry later have a higher quality of non-agricultural employment, and that there is an inverted U-shaped relationship between the age of first marriage and non-agricultural employment and its quality. The optimal age for first marriage for rural women may be around 28 years old. Therefor, cultivating women's independent spirit, adjusting gender role expectations, and establishing basic beliefs against early marriage can help improve the work ability of married women in rural areas, and thus obtain more equal family and socio-economic status. Reference | Related Articles | Metrics | Comments（0）

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Research on the Institutional Improvement Path of Civil Trial Supervision Procedure Xiong Jin-guang, Jia Jun Journal of Jiangxi University of Finance and Economics    2025, 0 (3): 123-136.   Abstract （126）            Knowledge map    Save The problem of procedural idleness in the practice of civil trial supervision not only increases the burden on the parties involved, but also poses a challenge to judicial authority and credibility. Through the analysis of judicial statistical data on civil cases and civil trial supervision cases, it is found that the root cause of this problem lies in the imbalance of multiple value orientations that leads to deviations in the operation of the trial supervision system, the poor procedural operation that leads to frequent cases falling into the dilemma of retrial cycle, and the relaxation of retrial entry that leads to the abuse of parties’ rights. To effectively address this challenge, it is necessary to promote the return of the concept and value correction of the civil trial supervision system, optimize the civil trial supervision procedure by establishing a unified system of integrating case filing and trial, improving the procedure for remanding civil retrial cases for retrial, strictly limiting the number of times the retrial procedure can be initiated, and optimizing the supervision procedure for civil trials, thereby improving judicial efficiency and fairness. At the same time, it is necessary to establish a prevention mechanism for derivative cases within the lawsuit and a correction mechanism for handling abuse in another case, as well as a linkage mechanism between litigation related petitions and retrial applications, so as to avoid unnecessary consumption of judicial resources. In addition, it is necessary to establish a “three in one” framework that covers prevention, supervision, and correction by combining the front-end, the back-end, and the end of court governance measures, so as to form a complete system for preventing and managing procedural idleness. Finally, it is required to innovatively extend the function of trial supervision and weave a cross disciplinary network for resolving conflicts and disputes, in order to enhance the people’s sense of judicial gain and satisfaction. Reference | Related Articles | Metrics | Comments（0）

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Optimizing Path to Improve the Comprehensive and Strict Governance System of the Party with a Systematic Approach Tang Huang-feng, Liu Lin-feng Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 3-13.   Abstract （131）            Knowledge map    Save As a complex social system engineering, it is necessary to adhere to a systematic concept in order to improve the comprehensive and strict governance system of the Party, adhere to the perspective of universal connection, comprehensive system, and development and change, and grasp the development direction of the comprehensive and strict governance of the Party system in the internal relationship between the system and the environment, between the parallel systems, and between systems and elements. Based on the relationship between the system and the environment, a sound comprehensive and strict governance system for the Party should adapt to the profound changes in the world, national conditions, and Party situation, and clarify the era coordinates and development direction of the comprehensive and strict governance system for the Party. Based on the relationship between the parallel systems, in order to improve the comprehensive strict governance of the Party, it is necessary to continuously enhance the coupling and synergy between the “Four Comprehensives” strategic layout, the Party’s leadership system, and the Party’s self revolutionary institutional norms. Based on the relationship between systems and elements, in order to improve the comprehensive and strict governance of the Party system, it is necessary to optimize its content elements as a whole by improving the five major systems of organization, education, supervision, system, and responsibility. In short, it is necessary to comprehensively grasp the dynamic development of the environment, structure, and functions of the comprehensive strict governance of the Party system and make timely adjustments, continuously enhancing the vitality and institutional resilience of the comprehensive strict governance of the Party system. Reference | Related Articles | Metrics | Comments（0）

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The Historical Contribution of the Text of“South Talk”to the Theory of Chinese Path to Modernization Zhang Zhuo-wen Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 14-23.   Abstract （108）            Knowledge map    Save The interpretation of the text thought of the“South Talk”has an important historical contribution to the construction of the theoretical system of Chinese path to modernization. From the perspective of Marx’s “socialist criticism”, the historical contribution of the text of the “South Talk” to the theory of Chinese path to modernization is mainly reflected in the following aspects: Creatively tamping the socialist foundation of Chinese path to modernization at the critical moment when world socialism is at its lowest point in history, adhering to the basic principles of scientific socialism and deeply integrating it with the reality of China’s primary stage of socialism; expounding the ideological achievements of “deep integration” from such six aspects of the reform impetus, the nature, the “hard truth”, the superstructure, the ideological line and the belief in the victory of Chinese path to modernization, and extending the scientific understanding of Chinese path to modernization. The enlightenment of the important idea of the text of “South Talk” being “continued” for the further systematization of the theory of Chinese path to modernization lies in that we should not only firm the socialist direction of Chinese path to modernization, but also highlight the Chinese characteristics of Chinese path to modernization. Reference | Related Articles | Metrics | Comments（0）

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Can New Quality Productivity Improve the Quality of New-Type Urbanization Development? Zhang Shi-bin, Zhang Jin, Yang Su-chang Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 24-35.   Abstract （85）            Knowledge map    Save Both the new quality productivity and the development quality of new-type urbanization inherently embody the pursuit of“novelty”and quality”. Based on panel data from 280 Chinese cities between 2011 and 2021, this study measures the development levels of new quality productivity and the quality of new-type urbanization, and empirically examines the impact and mechanisms through which the new quality productivity influences the development quality of new-type urbanization. The findings reveal that the new quality productivity can significantly improve the quality of the new-type urbanization, this conclusion remains robust after a series of endogeneity treatments and robustness tests. The heterogeneity analysis indicates that the enhancing effect of the new quality productivity on the new-type urbanization quality is stronger in cities with advantageous resource endowments, greater transformation potential, and stronger talent attractiveness. The mechanism analysis demonstrates that the new quality productivity can promote the improvement of the new-type urbanization development quality through urban innovation and entrepreneurship effects, urban economic agglomeration effects, and urban green transformation effects. The further analysis highlights that the new quality productivity has a positive spatial spillover effect on the new-type urbanization quality. As the level of the new quality productivity continues to rise, it will help break the“Hu Huanyong Line”barrier, driving westward expansion of the high-quality urbanization. Therefore, it is imperative to strategically anchor the layout of the major productive forces, adopt differentiated policy measures based on the development foundations, resource endowments, and functional orientations of different cities, and promote the high quality development of the new-type urbanization. Reference | Related Articles | Metrics | Comments（0）

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Research on the Regulation Effects and Mechanism Improvement of Social Capital in the Collaborative Governance for Carbon Reduction and Pollution Mitigation: From the Perspective of Implementing Carbon Emission Rights and Pollution Discharge Rights Trading in Key Urban Agglomerations Guo Jian-bin Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 36-47.   Abstract （135）            Knowledge map    Save Social capital, functioning as an informal institution, wields an invisible force to influence the efficacy of the formal environmental governance systems, thereby exerting a profound impact on the process of carbon reduction and pollution mitigation. This paper conducts an empirical analysis of 92 sample cities within key urban agglomerations. The findings reveal that the emissions trading, whether implemented solely on carbon emissions trading or in conjunction with pollution reduction trading, can exert significant impact on the synergy between carbon reduction and pollution mitigation in key urban agglomerations. The moderation effect test results demonstrate that the regulation of social capital on the synergy of carbon reduction and pollution reduction through emissions trading exhibits non-linear characteristics, and the regulatory effect is more pronounced in the sample city group with higher economic development level. Further in-depth analysis indicates that the adoption of the “mutual benefit-mutual interoperability-mutual trust”strategy by local governments can promote the regulatory role of social capital in enhancing carbon reduction and pollution reduction synergy through emissions trading, from weak to strong. Based on this, it is necessary to strengthen the supervision and evaluation of the implementation of the joint policies on carbon emission rights and pollution discharge rights trading in key urban agglomerations, and further improve the basic institutional framework for carbon emission trading and the system for paid use of pollution discharge rights; accurately identify the economic and social development stages and the social capital evolution stages of different regions, and design differentiated carbon reduction and pollution reduction collaborative governance plans according to local conditions; while accelerating the cultivation and accumulation of social capital in underdeveloped cities, continuously optimize the strategic choices of local governments to promote collaborative governance of carbon reduction and pollution reduction. Reference | Related Articles | Metrics | Comments（0）

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Regional Differences, Distribution and Dynamic Evolution of Agricultural Insurance Development in China: From the Perspective of High-Quality Development Wang Ru-yi, Tao Jian-ping, He Juan Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 48-60.   Abstract （181）            Knowledge map    Save Based on the horizontal indicator system, the high-quality development level of agricultural insurance in 30 provinces from 2008 to 2021 is measured, and the regional differences, spatial structural changes, and dynamic evolution characteristics of China’s high-quality development level of agricultural insurance are revealed by using Dagum Gini coefficient, Kernel density function estimation, traditional Markov chain and spatial Markov chain. The findings show that the high-quality development level of agricultural insurance in China is steadily increasing, with the western region experiencing a faster growth rate of 0.5% per year. The regional differences in the high-quality development level of agricultural insurance in China are showing a downward trend, with regional differences and hyperdensity being the main reasons for regional differences, the contribution rate of both being over 66%. There is a phenomenon of “club convergence” in the development of agricultural insurance in China, and the development of agricultural insurance in various provinces has significant spatial spillover effects. The probability of regional agricultural insurance achieving “leapfrog” development is less than 3%. The “Matthew effect” of China’s future agricultural insurance development is showing a continuous weakening trend and is gathering towards a high-level development level. Therefore, it is necessary to adapt measures to local conditions, improve differentiated development policies for agricultural insurance, establish a multi-level and high guarantee agricultural insurance product system, vigorously promote the development of local advantageous and characteristic agricultural insurance businesses, promote balanced development of regional agricultural insurance, and continuously enhance the endogenous development momentum of agricultural insurance. Reference | Related Articles | Metrics | Comments（0）

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Research on the National Pension System Connecting Resident Pension and Employee Pension to Promote National Pension Security Gao Kai, Hu Qiu-ming Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 61-74.   Abstract （106）            Knowledge map    Save Based on the structural problems and reform directions of China’s present multi-level pension insurance, it is believed that the national annuity system can find a perfect balance between the stock reform and incremental reform of the basic pension insurance system integration. Comparing the differences between the supplementary national pension system and the welfare based national pension system, in the future, China’s national pension system should implement a welfare based national pension system, committed to providing compulsory and income independent universal pension security for all citizens. By establishing actuarial models and conducting numerical simulations, it is found that the construction of the national pension system can achieve the goal of promoting the integration of urban and rural basic pension insurance systems, covering basic pension security to the whole population, and promoting government financial support to reduce costs and improve efficiency. In addition, the national pension system also helps to solve the problem of pension security for flexible employment groups, narrow the gap between urban and rural pension insurance benefits, provide more efficient pension support models for government finance, and promote a more fair and sustainable development of a multi-level pension insurance system. Reference | Related Articles | Metrics | Comments（0）

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The Impact of Informatization on the Business Performance of Family Farms and Its Mechanism Analysis: An Empirical Study Based on 961 Family Farm Survey Samples Wang Dan, Guo Xi-bao Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 75-87.   Abstract （135）            Knowledge map    Save The high-quality development of family farms is a booster for rural revitalization and agricultural modernization. Based on the data of three large-scale family farm surveys in 2018, 2019 and 2023, this paper empirically analyzes the samples of 961 family farms and explores the impact and mechanism of informatization on the business performance of family farms. The findings show that informatization can significantly improve the operational performance of family farms, and after a series of robustness tests, this conclusion still holds true. The mechanism analysis reveals that informatization can promote the application of green production technology and improves credit accessibility in family farms, thereby enhancing their business performance. The heterogeneity analysis shows that informatization has a better effect on improving the operational performance of integrated farming and breeding family farms, large and medium-sized family farms, and demonstration family farms. Therefore, it is necessary to increase the support for the informatization of family farms, guide family farms to apply green production technologies, alleviate the credit constraints of family farms, and establish a categorized and graded policy support system, so as to realize the positive role of informatization in improving the operational performance of family farms. Reference | Related Articles | Metrics | Comments（0）

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The Empowerment of Agricultural New Quality Productivity on Agricultural Total Factor Productivity: Theoretical Mechanism and Empirical Analysis Xie Mao-yi, Cheng Yi-ping, Chang Ming Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 88-100.   Abstract （161）            Knowledge map    Save The agricultural new quality productivity is the core driving force propelling the substantial improvement of agricultural total factor productivity. Based on the provincial panel data of China from 2012 to 2022, this paper constructs an index system for agricultural new quality productivity by using the entropy method, employs DEA to evaluate the level of agricultural total factor productivity, and conducts an empirical test of the impact and mechanism of agricultural new quality productivity on agricultural total factor productivity. The results indicate that both the new quality productivity of agriculture and the total factor productivity of agriculture shows an overall upward trend during the research period, but there is a significant differentiation in the level of development among the provinces. The new quality of agricultural productivity significantly promotes the growth of total factor productivity in agriculture, and this impact has a threshold effect. With the improvement of the level of new quality productivity in agriculture, its promoting effect on total factor productivity in agriculture has been enhanced. The mechanism analysis shows that agricultural new quality productivity promotes the growth of agricultural total factor productivity through agricultural mechanization. The heterogeneity analysis reveals that the promotion effect of agricultural new quality productivity is most significant in the central region and the grain production and sales balance zones. Therefore, various regions should strengthen technological innovation, promote the technology transformation of labor force, enhance the role of mechanical transmission, and implement regional precise policies to develop agricultural new quality productivity, so as to promote the improvement of agricultural total factor productivity and high-quality agricultural development. Reference | Related Articles | Metrics | Comments（0）

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High Quality Opening-Up and Development of RCEP and Construction of Regional Security Community Liu Mei-ping, Peng Cheng Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 101-111.   Abstract （89）            Knowledge map    Save Faced with the unilateralism, trade protectionism, and extreme nationalism barriers constructed by Western hegemonic countries, RCEP has launched a new regional integration process of high-quality opening-up and development based on the cooperation concepts of multilateralism, new openness, and new regionalism. During this process, the “the Belt and Road” initiative has paved the way for infrastructure cooperation, policy docking, economic and trade cooperation, and people to people connectivity for RCEP member countries, making 15 Asia-Pacific countries gain unprecedented new dividends of high-quality opening-up and development. However, the security concerns in this regional cooperation are also important issues that cannot be ignored. In order to promote the high-quality opening-up and development of RCEP and achieve better cooperation results on the fast track of security, it is necessary to build bilateral and trilateral development communities among China, Japan, and South Korea, China-ASEAN peripheral communities, and Asia-Pacific community of shared future, and promote the construction of regional security communities, so as to resolve historical barriers and current contradictions between China and Japan, China and South Korea, and China and ASEAN. On the basis of coordinating high-quality opening-up and development with Asia-Pacific security, the new regional integration of RCEP can be achieved. Reference | Related Articles | Metrics | Comments（0）

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A Collaborative Approach to Aligning the Value of Artificial Intelligence Big Models Zheng Huang-jie Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 112-123.   Abstract （141）            Knowledge map    Save Compared to ChatGPT, the domestic large-scale model DeepSeek has achieved significant innovation in model architecture, training paradigm, and inference mechanism. This means that the current large-scale model has achieved a qualitative leap from a mechanical perception feedback mechanism to a human like subject cognitive decision-making paradigm, which has also led to risks of data input disorder, algorithm running out of control, and content output disorder. The core of value alignment lies in promoting the transformation of big models from instrumental rationality to value rationality, which has certain necessity and feasibility. However, it also faces technical challenges and normative difficulties, and the reason lies in the lack of a sound value alignment system. In view of this, it is urgent to adopt a collaborative paradigm of technical regulation, ethical adjustment, and legal governance, that is, to build a data compliance framework based on the risk stratification concept, strengthen the full cycle traceability supervision of algorithm decision-making, and optimize the content governance accountability framework; improve the mechanism for extracting ethical consensus, enhance the ethical review response system, and shape the ethical subject responsibility network; establish a clear hierarchy of value alignment standards, clarify the nature of value alignment with the unity of power and responsibility, and design a value alignment evaluation method for dynamic evolution, so as to accelerate the formation of new quality productivity to promote the construction of Chinese path to modernization. Reference | Related Articles | Metrics | Comments（0）

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Legal Construction of Data Security Tao Xin-ming Journal of Jiangxi University of Finance and Economics    2025, 0 (4): 124-136.   Abstract （145）            Knowledge map    Save Data possesses collateral capacity due to its property attributes, but the subject of data collateral is data property rights. Under current law, the systemic positioning of data collateral should be classified as a novel type of security interest. Data collateral acquires real-right effectiveness once creditors control the data or register it with local data registration authorities. From a legislative perspective, data security rights should fall under rights pledge, but specific rules must fully account for transactional parties’ expectations of interests and avoid constraints from traditional pledge doctrines. A registration confrontation doctrine should govern data security rights, eliminating the need for valuation of data property rights during establishment. Rules for data security rights, including registration opposability, priority order, and external transfers, may reference those for chattel mortgages. Unless otherwise agreed, guarantors should retain the right to exercise and dispose of data property rights, while security holders should be granted priority compensation mechanisms for proceeds such as license fees. The realization of data security rights heavily depends on the maturity of data transaction markets. Licensing agreements should serve as a primary method for enforcing data security rights, with future integration of smart contract technology to facilitate implementation. Reference | Related Articles | Metrics | Comments（0）

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Research on Optimization of Fiscal and Tax Support Policies for Personal Pension under the Background of Financial Power Xu Ding, Yang Zai-gui Journal of Jiangxi University of Finance and Economics    2025, 0 (2): 47-56.   Abstract （352）            Knowledge map    Save 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. Reference | Related Articles | Metrics | Comments（0）

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Study on the Application of the Rule of Presumption of Funds in Information Network Crime Accounts Xie Xiao-jian, Guo Zhen-nan Journal of Jiangxi University of Finance and Economics    2025, 0 (2): 111-122.   Abstract （102）            Knowledge map    Save 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. Reference | Related Articles | Metrics | Comments（0）

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On the Rational Application of Directors' Fiduciary Duties to Company Creditors Wang Dong-guang, Sun Bo Journal of Jiangxi University of Finance and Economics    2025, 0 (2): 123-136.   Abstract （141）            Knowledge map    Save 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. Reference | Related Articles | Metrics | Comments（0）

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Research on the Impact of Government Service Regulations on the Deviation of Safe Pesticide Application Willingness and Behavior in Family Farms: A Survey of Planting Family Farms He Bo-sheng, Li Dao-he Journal of Jiangxi University of Finance and Economics    2025, 0 (5): 90-101.   Abstract （92）            Knowledge map    Save Guiding the safe use of pesticides is of great significance for promoting the development of green agriculture and reducing the frequency of agricultural product safety incidents. Based on the 2022 survey data of family farms in Jiangxi Province, this study empirically analyzes the impact and mechanism of government service regulations on the willingness and behavior deviation of safe pesticide application in planting family farms. The results show that government service regulations can significantly reduce the probability of deviation in the willingness and behavior of safe pesticide application in family farms, and that different government service measures have heterogeneous effects on promoting the convergence of safe pesticide application behavior and willingness in family farms, i.e. the pesticide use technology training>government publicity>agricultural product quality certification services. This conclusion remains valid after robustness testing. The mechanism analysis shows that government service regulations promote the alignment of safe pesticide application behavior and willingness by enhancing the ecological value judgment, social value judgment, and economic value judgment of family farms. The heterogeneous results reveal that the impact of pesticide use technology training is more significant for family farms engaged in economic crops, and that government service regulations are more capable of promoting the transition of willingness to behavior for larger-scale family farms and Party member family farms. Therefore, it is recommended to strengthen the construction of grassroots government service functions, optimize the content of service regulations, improve service accuracy, adhere to demand-oriented services, and guide Party member family farms and larger-scale family farms to play a leading role as examples. Reference | Related Articles | Metrics | Comments（0）

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Knowledge Production and Paradigm Transformation of Chinese Southeast Asian Studies: From the Perspective of Civilization History Wang Yong-hui Journal of Jiangxi University of Finance and Economics    2025, 0 (5): 102-110.   Abstract （105）            Knowledge map    Save The development of Southeast Asian studies in China has been driven by the Chinese civilization, which is represented by Confucian culture, with its roots deeply embedded in ancient historical soil. This discipline has long adhered to the“China-centric”perspective, while also exhibiting cognitive inertia, a singular research framework, and methodological uniformity. Simultaneously, Chinese Southeast Asian studies have been theoretically influenced by Western narratives over an extended period. With the transformation of the Asia-Pacific regional order, China's growing influence in Southeast Asia has provided an interdisciplinary platform for the addition of first level disciplines in regional studies, promoting the shift in epistemology and the expansion of knowledge functions in Chinese Southeast Asian studies. During this process, the development of the discipline is not only reflected in the expansion of international perspectives, but also in the in-depth exploration of local experiences, and presents a two-way interactive trend. The knowledge system of Chinese Southeast Asian studies seeks a dynamic balance between a broader international perspective and local experiences. In the context of unprecedented changes, building a Chinese Southeast Asian studies with Chinese characteristics not only meets the needs of the times, but also contributes to enriching the theoretical framework of global Southeast Asian research. Reference | Related Articles | Metrics | Comments（0）

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An Analysis of the Impact of Digital Technology Development on the Optimization and Upgrading of Sports Industrial Structure Yu Hao, Liu Dong-feng Journal of Jiangxi University of Finance and Economics    2025, 0 (6): 75-86.   Abstract （74）            Knowledge map    Save Based on the theory of industrial structure optimization, this paper firstly makes an analysis of the impact of digital technology development on the optimization and upgrading of sports industrial structure, it then conducts an empirical test by using the provincial data from 2016-2022. The research results indicate that the development of digital technology can effectively promote the upgrading of the sports industry, and sports consumption has a significant positive mediating effect on promoting the upgrading of the sports industry; however, the positive impact of digital technology development on the rationalization of the sports industry is not yet evident. Further research reveals that both the increased investment in digital technology infrastructure and the promotion of digital technology applications can effectively drive the advancement of the sports industry. Additionally, the deepening of digital technology R&D can have a dual positive impact on the advancement and rationalization of the sports industry. Compared to regions with weaker sports industry development foundations, the role of digital technology development in optimizing and upgrading the sports industry structure is more pronounced in regions with stronger foundations. Therefore, China should accelerate the deep integration of digital technology and the sports industry, actively promote the application of digital technology, and further increase the research and development of digital technology to promote the advancement and rationalization of the sports industry. Reference | Related Articles | Metrics | Comments（0）

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Research on the Impact of National Low Carbon Industrial Park Pilot Policies on Enterprise Green Innovation Han Jun, Ge Chun-rui Journal of Jiangxi University of Finance and Economics    2025, 0 (3): 23-36.   Abstract （99）            Knowledge map    Save The pilot policy for national low-carbon industrial parks is a key measure to implement national carbon emission targets, promote industrial transformation and upgrading, and enhance industrial competitiveness. On the basis of theoretical analysis, this paper takes the pilot policy for the national low-carbon industrial parks as a natural experiment to study the impact of the national low-carbon industrial park pilot policy on enterprise green innovation, which is based on the green innovation data of the micro subject enterprises, and uses a difference in differences model. The empirical evidences show that, firstly, the pilot policy for national low-carbon industrial parks can effectively enhance the level of green innovation in enterprises, mainly by enhancing their social and environmental responsibilities to exert the “environmental information disclosure management effect”, attracting high-level talents to exert the “talent aggregation effect” through policy support, and increasing R&D investment to exert the “leverage effect” to improve the activity of green innovation in enterprises. Secondly, the pilot policy mainly induces green innovation activities of enterprises in first tier cities, non resource-based cities, and state-owned enterprises. Thirdly, the pilot policy further enhances corporate ESG performance by inducing green innovations in enterprises. Therefore, it is necessary to actively leverage policy effects, improve policy systems, strengthen policy support, leverage the “leading goose effect”, actively explore green innovation technologies for low-carbon industrial development, and enhance the level of green innovation in enterprises. Reference | Related Articles | Metrics | Comments（0）