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Human Capital of Labor Force, Non-Agricultural Employment and Poverty Reduction of Farmer Households: And Retesting of the Differences between the Effects of Education and Health WANG Tu-zhan, PAN Juan Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 91-104.   Abstract （166）            Knowledge map    Save In order to prevent returning to poverty and relieve the relative poverty, this paper subdivides the dimensions of human capital and summarizes the successive experiences of China in promoting non-agricultural employment and reducing poverty of farmer households by improving the human capital of rural labor force from the multi-perspective of poverty. Based on the four phase panel data of the China Family Panel Studies (CFPS), the findings show that higher levels of human capital of labor force are conducive to the improvement of the elimination of absolute poverty of farmer households, the alleviation of relative poverty and the reduction of poverty vulnerability, and that the marginal effect of education is greater than that of health. The non-agricultural employment of labor force has the intermediary effect in the process of human capital promoting the poverty reduction of farmer households, and this effect is relatively greater in education reducing farmer households’ vulnerability to poverty. However, the family support burden will reversely regulate the intermediary role of non-agricultural employment of labor force. The policy implications of the above conclusionsare that the prevention of future returning to poverty and the governance of the relative poverty in rural areas is worth continuing the past successful experiences and roads, that the human capital of labor force should be vigorously improved and the non-agricultural employment of labor force should be promoted, and that the development of educational poverty alleviation should be especially insisted, so as to continuously solve the problem of poverty through supporting and empowering the educated farmers. 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 （255）            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 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 （203）            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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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 （301）            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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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 （618）            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 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 （332）            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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Industrial Catch-up and Medical Security Level: Theoretical and Empirical Research Based on the New Structural Economics YAN Hai-ning, ZHANG Gao-fei, ZHAO Qiu-yun Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 57-70.   Abstract （142）            Knowledge map    Save Based on the provincial panel data of China from 2002 to 2020, this paper conducts a theoretic and empirical analysis of the relationship between industrial catch-up and medical security level. The findings show that the industrial catch-up strategy that violates the comparative advantage will limit the improvement of the level of medical security by damaging the viability of enterprises, reducing the level of medical infrastructure and expanding income inequality. The greater the degree of industrial catch-up, the lower the level of medical security, and the more significant the negative impact on the downstream provinces of the industry will be. Further research reveals that both the integration of basic medical insurance for urban and rural residents and the implementation of the “Healthy China”strategy have a significant positive effect on the level of medical security. At the same time, due to the long-term existence of the distorted costs caused by the legacy of the industrial catch-up strategy, the medical security reform has reached the“critical period”and is constantly digesting the distorted costs. Therefore, it is recommended that all the regions should implement the development strategy of dynamic comparative advantages, enhance the overall planning of medical insurance among different regions, and increase the investment in medical insurance in rural areas, so as to make the overall medical security level of China develop in a more balanced and appropriate manner. Reference | Related Articles | Metrics | Comments（0）

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The Hierarchical Influence of Social and Economic Security on the Well-Being of the Frail Elderly: The Mediating Effect of Social Status and Psychological Resilience JIANG Mao-min, TU Ai-xian Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 71-81.   Abstract （175）            Knowledge map    Save In the context of increasing global population aging trend, it is of vital importance to improve the well-being of the frail elderly and create an active aging society. Based on the survey of 31 provinces of China, this paper makes use of the macro data from the“China Statistical Yearbook”and“China Health Statistical Yearbook”from 2017 to 2021 and constructs a cross-hierarchy model (HLM) according to the social quality theory, the self-determination theory and the social class theory, so as to explore the mechanism of the influence of social and economic security on the well-being of the frail elderly. The findings show that: (1) social and economic security, social status, and personal psychological resilience all have a positive impact on the well-being of the frail elderly; (2) psychological resilience partially mediates the relationship between social and economic security and the well-being of the frail elderly, while no such mediating effect exists between social status and the well-being of the frail elderly; (3) both social and economic security and social status have a significant positive moderating effect on the relationship between psychological resilience and the well-being of the frail elderly. 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 （401）            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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The Differentiation of Unconventional Monetary Policies in the United States and Europe: Experience and Enlightenment LU Chang-ping, HUANG Di-yi Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 26-39.   Abstract （183）            Knowledge map    Save Based on the implementation of the unconventional monetary policies by the Federal Reserve and the European Central Bank from 2008 to 2021, this study divides the implementation stages and policy types uniformly, compares the policy tools and transmission mechanisms of the United States and Europe, and uses the TVP-VAR model to compare the policy transmission effects of different channels, so as to explore the time, performance and reasons for the differentiation of unconventional monetary policies in the United States and Europe. The findings show that unconventional monetary policies in the United States and Europe have differentiated in the early stages of crises and the crisis responding stages, exhibiting multi-dimensional differentiation in terms of operation stage, policy tools, policy objectives, and policy effects. The differences in such aspects as economic fundamentals, sources of crisis outbreaks, crisis response methods, and policy implementation effects between the United States and Eurozone countries have led to the multi-dimensional differentiation of unconventional monetary policies between the Federal Reserve and the European Central Bank. Based on the policy characteristics and the basic national conditions, when implementing unconventional monetary policies, China should strengthen risk control and attach importance to international risks, implement strategies timely and precisely, make good use of tool combinations, strengthen policy communication, make clear commitments, grasp the overall economic situation, and coordinate the policies. Reference | Related Articles | Metrics | Comments（0）

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The Practical Expression and Theoretical Interpretation of Mission Oriented Political Party from the Perspective of the Great Historical Conception HE Xi-hui Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 13-22.   Abstract （147）            Knowledge map    Save The great historical view is an important method for philosophy and social science research, and also an important perspective to study the mission-oriented political Party. With the great historical view since the founding of the Party, this paper examines the historical practice of the mission-oriented Party, which has gone through the four practical expression stages of state building by the Party, political power consolidation, great transition, and national rejuvenation, so that the Chinese nation has experienced the great historical change from standing up to becoming well-of and to getting powerful. It also internalizing the mission into the ideological consciousness and action consciousness of the CPC. After a century of practice, the mission-oriented political Party not only exists as a practical form, but also as a theoretical form, including a firm belief in communism, a high level of historical initiative, the will to dare to struggle, the organizational advantages of democratic centralism, the significance of upholding people’s hearts, and relying on the political stance of the people, among other theoretical components. The practice and theory of the mission-oriented political Party also have important meaning orientation, which is conducive to breaking the“Western centrism”in thefield of political party research, strengthening the blood connections between the Party and the masses, and achieving the great rejuvenation of the Chinese nation, thereby the CPC can better accomplish the mission along the new journey in the new era. 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 （284）            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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How Does the Commercial Credit Endogenous in the Industrial Chain Affect the Factor Input of Agriculture Scale Operation? PENG Peng, SUN Ding-qiang Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 78-90.   Abstract （186）            Knowledge map    Save As a form of credit that is endogenous in the industrial chain, commercial credit in industrial enterprises has been extensively studied, however, the role of commercial credit in agricultural production and operation has been less concerned. Taking the chemical fertilizer application behavior of large-scale grain production farmers as an example, this paper empirically studies the relationship between the business credit endogenous in the industrial chain and the factor input of agriculture large-scale operation based on the unbalanced panel data, so as to clarify the internal logic of agricultural industry development. The results show that under the background of the rising prices of agricultural means of production, the commercial credit enables the large-scale grain production farmers to input in agricultural factors at a lower cost. Compared with bank credit, the commercial credit has obvious comparative advantages in commodity prices and relative transaction costs. On the one hand, its capital price is lower, so the total cost that farmers actually pay for the factor inputs is lower. On the other hand, its repayment mechanism is more flexible, and the relative transaction costs that farmers need to bear are also more limited, which will further optimize the factor input of those farmers being subject to liquidity constraints. In this regard, the government should institutionally provide a good development environment for commercial credit, build an endogenous credit closed-loop in the agricultural industry, and at the same time encourage the development of other forms of credit to improve the resilience of the agricultural industry. 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 （134）            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 Fourfold Dimension of Patriotism in The Communist Manifesto ZHU Huang-he, ZHANG Yun-ying Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 115-124.   Abstract （241）            Knowledge map    Save Although Marx and Engels did not specifically discuss the topic of patriotism in The Communist Manifesto, they summarized the general outline of patriotism in the text. The connotation of the concept of patriotism in The Communist Manifesto is polysemous and rich, which should be interpreted in multiple dimensions according to the differences of time and space. This is manifested in the following aspects: in the value dimension, it stands on the position of the proletariat and declares that “the workers have no fatherland”; in the time dimension, it criticizes the patriotic ideology of the realistic capitalist countries and affirms the need to maintain the state power of the proletariat in the transitional period; in the space dimension, it opposes national oppression and supports the liberation movement of the oppressed nations; in the transcendental dimension, it calls on proletarians to transcend the boundaries of the nation-state emphasized by patriotism and to realize a broad worldwide union. Now in the new era, China still needs to strengthen patriotic education, reinforce a strong sense of national community, establish a consolidated patriotic united front, and integrate the Marxist view of patriotism with the specific stage of social development in contemporary China. 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 （429）            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 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 （337）            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 （1112）            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 （175）            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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CPA's “Full-Time Practice”: Value Measurement and Legislative Choice WU Zong-li Journal of Jiangxi University of Finance and Economics    2023, 0 (3): 121-138.   Abstract （191）            Knowledge map    Save In the Revised Draft, the provisions on the full-time practice of certified public accountants are newly added, and the certified public accountants who obtain salary income from other institutions will be givenadministrative penalties. The stipulationsabout the“full-time practice”in the Revised Draft does not comply with the reality, which conflicts with the basic logic and the historical tradition. The relative stipulations deviate from the legislative value, and there exist major defects in the legislative choices. The“full-time practice”should refer to“specialized”and“independent”practice of the auditing services which are statutory for CPA's, the Revised Draft should regulate it from the two aspects of“specialized”and“independent”. The legislative provisions of“full-time practice”should learn from the historical tradition, keep a foothold on the reality, take into account the rights and interests of all parties, and give consideration to the freedom of the profession while maintaining the value of the industrial order. In order to weaken the excessive pursuit of the Revised Draft on “specialized”practice, it is suggested to limit the connotation of the“full-time practice”, delete the provision concerning“obtaining salary income from other institutions”, and add professional avoidance of certified public accountants. In order to correct the deviation from the“independent”practice in the Revised Draft, it is suggested to prohibitthe public power from seeking rent in the profession of certified public accountants, and add the occupational prohibition period for the retirees to engage in the profession of certified public accountants. 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 （170）            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 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 （326）            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 Coordinated Development of Rural Housing Mortgage and Homestead Transfer: From the Perspective of Dissipative Structure Theory ZHU Jian-qi, DENG Wei-hua, MI Yun-sheng Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 105-117.   Abstract （119）            Knowledge map    Save Taking the rural housing mortgage (RHM) into the overall consideration of the “Three Rights Separation”reform (TRSR) of homestead is an important measure to revitalize the idle homestead and rural housing resources and manifest the property function of the homestead. As the core issue of the TRSR, the close relationship between homestead transfer (HT) and RHM has been ignored. Based on the theory of dissipative structure, this paper theoretically discusses the internal logic, the necessity and the realizing path of the coordinated development between RHM and HT, and demonstrates it through the practical experience of Liuyang city, Hunan Province. The results show that the key to the success of RHM is to clarify and strengthen the possession and disposal power of the homestead through the TRSR, to weaken the asset specificity of the homestead and the rural housing and the resulting“hold-up effect”, so as to cultivate an active transfer market. The development potential of homestead transfer market lies in the social capital, and its introduction needs the support of RHM. In other words, the subsystem of RHM needs the coordinated development with the subsystem of HT to form the dissipative structure of the homestead system. In order to reduce the friction between the subsystems, reduce the transaction costs and match the transaction objects, the rural collective economic organizations should give full play to their function of resource allocation, fulfill their functions of collecting and storing idle resources, and introduce social capital in the homestead system reform. 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 （198）            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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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 （92）            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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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 （99）            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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Social Insurance Contributions, Corporate Investment and Investment Efficiency: Evidences Based on the Implementation of the Social Insurance Law in 2011 GUO Fei, HUANG Jin, LUO Liang-xi Journal of Jiangxi University of Finance and Economics    2023, 0 (4): 134-148.   Abstract （170）            Knowledge map    Save Social insurance contribution is an important social security mechanism. The Social Insurance Law issued in July 2011 has increased the social insurance contributions of enterprises, causing them to face higher employment costs and lower levels of free cash flow, so that they are forced to find a balance between financial pressure and investment efficiency and adjust their investment decisions. Based on the data of A-share listed companies in China from 2007 to 2021, this paper employs a double difference model to conduct an analysis. The findings show that an increase in social insurance contributions will increase the labor employment cost of enterprises, reduce their disposable cash flow, and lower their investment level. However, at the same time, it also promotes enterprises to improve their production technology level, make prudent investment decisions, and thereby improve their investment efficiency. This effect is more significant in industries with higher competition, registered in the eastern region, or with higher levels of financing constraints, because these enterprises are more sensitive to the financial pressure brought about by the increase in social insurance contributions. Therefore, the social insurance system can achieve the goals of resource allocation and economic regulation to a certain extent by influencing the investment behavior of enterprises. In this institutional context, China should continue to promote tax and fee reduction reform measures, and implement targeted subsidy policies to encourage stable investment by enterprises and improve their investment efficiency. At the same time, corresponding measures should be taken to prevent the systematic risks brought by the excessive financialization of enterprises. 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 （180）            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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Research on Agricultural Brand Construction Based on the Complex Network Evolutionary Game under the Plan of Building A Strong Agricultural Country CHEN Hong, LI Yan-qiu Journal of Jiangxi University of Finance and Economics    2023, 0 (5): 91-103.   Abstract （166）            Knowledge map    Save Agricultural brand building is an important means of promoting high-quality agricultural development and an important symbol of agricultural power. The participants in agricultural brand construction are complex, and a clear understanding of their behavioral choices during the construction process can enrich and innovate the theory and practice of Chinese style agricultural brand construction. Based on the evolutionary game theory, this paper analyzes the strategic choices and implementation conditions of local governments, agricultural product producers, and consumers in the construction of agricultural brands, and conducts complex network simulation experiments. The results show that: (1) the tripartite game between local governments, producers, and consumers can evolve to a stable state of government incentives, producer participation, and consumer purchases, and the equilibrium and stability conditions of each entity are closely related to their own cost benefits, the producers’ brand value awareness and the brand stickiness can promote strategic stability; (2) as exogenous factors, local governments and consumers’ choicescan jointly promote the strategic learning of the production entities in the complex networks, in which the exogenous forces act on producer costs and benefits, thereby promoting the evolution and stability of production strategies; (3) driven by the market, the brand premium can promote the successful diffusion of agricultural brand production strategies. Therefore, the ultimate goal of China’s agricultural brand construction should be to become a strong agricultural country, driven by both the government and the market; it should cultivate a mutually beneficial and symbiotic mechanism among the participating entities. 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 （308）            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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Research on Altruistic Rent-Seeking and Its Correction in the Implementation of Rural Revitalization Projects: Based on the Investigation of S Town in Central China WANG Wen-long Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 84-91.   Abstract （129）            Knowledge map    Save In the implementation of rural revitalization projects, the self-interested rent-seeking, due to its self-interested characteristics, has attracted widespread attention from the society and become the focus of the government’s anti-corruption. Along with the continuous improvement of the anti-corruption system and the continuous improvement of the project management level, this kind of rent-seeking has been greatly reduced. While the altruistic rent-seeking has been ignored by the society and is spreading due to its altruistic characteristics, which has caused new hazards. The research based on S town in central China reveals that, compared with ordinary egoistic rent-seeking, the altruistic rent-seeking not only increases the risks of resource misallocation and inefficient use of rural vitalization projects, but also forms a demonstration effect to promote the official rank standard and the path dependence in rural development, thus damaging the credibility of the government. Its potential harm is greater and should be paid more attention by the government. Therefore, it is necessary to formulate reasonable strategies to reduce altruistic rent-seeking, effectively improve the efficiency and fairness of resource allocation in rural revitalization projects, restore government credibility, and enhance rural endogenous development capabilities according to China’s current national conditions from such aspects as establishing a people-oriented ideology and a sense of fairness, improving democracy and the rule of law, correcting the alienation of rural revitalization goals, and strengthening the supervision of rural revitalization projects, and so on. 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 （297）            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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On the Responsive Turn of China’s Securities Regulation: Observation Based on the First Case of Illegal Reduction after the Implementation of the New Securities Law WANG Yi-cheng Journal of Jiangxi University of Finance and Economics    2023, 0 (6): 114-127.   Abstract （170）            Knowledge map    Save CSRC shifted the regulatory path in the Yingyi case of Shanghai because of the policy background of “zero tolerance”, which reveals the practical requirements against the poor effectiveness of the existing behavior regulation and the lack of relief in civil compensation litigation, reflecting the deterrent regulatory strategy of “command-control”. The breakthrough in identifying the nature of behavior in this path shift has already violated the rules and values of information disclosure and share transfer restrictions, highlighting the inherent limitations of the regulatory model based on deterrence strategy, such as the randomness of law enforcement, the tendency to excessive punishment, and the presupposition of antagonistic relationships. The responsive regulation theory breaks away from the single idea of “strengthening deterrence with punishment”, and is committed to building cooperative relationships, which can improve the regulatory efficiency and serve as a basis for China’s securities regulatory reform. However, in the process of its localization, it is necessary to properly handle the incompatibility between it and the local resources of China’s securities regulation, so as to avoid oriented regulatory capture and substantive regulatory relaxation. To play the positive role of the responsive regulation and improve the scientificity and effectiveness of China’s securities regulation, it is necessary to base on the actual needs of China’s capital market, promote the subjective consciousness and ability building of the self-disciplined regulators, optimize the cooperative administrative regulation tools, and ensure the deterrent strength of securities law enforcement. Reference | Related Articles | Metrics | Comments（0）

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Fintech and Bank Vulnerability: From the Perspective of Exogenous Fintech and Internal Digital Transformation LIN Xi, WANG Ren-zeng Journal of Jiangxi University of Finance and Economics    2024, 0 (3): 23-36.   Abstract （322）            Knowledge map    Save Under the background of increasingly severe prevention and control of systemic financial risks, in order to promote the digital transformation process of commercial banks and prevent the outbreak of systemic financial risks, it is of great importance to analyze the relationship between fintech and the vulnerability of banks and to examine whether the fintech can integrate perfectly with commercial banks. This paper makes use of the data of banks and cities from 2012 to 2020 to analyze the impact of external fintech and internal digital transformation of banks on the vulnerability of banks from both the internal and external perspectives. The findings show that exogenous fintech and bank internal digital transformation can significantly reduce the bank vulnerability mainly through improving the deposit and loan structure and the credit quality of banks. The degree of reduction in the vulnerability of rural commercial banks is significantly higher than that of urban commercial banks, and the exogenous fintech can promote bank internal digital transformation through the technology spillover effect. It is further found that the exogenous fintech can reduce the systemic risks of banks, but the marginal effect gradually weakens. And in the early stage of the development of the internal digital transformation of banks, there was no significant inhibitory effect on the systemic risks of banks. With the continuous advancement of the internal digital transformation of banks, its inhibitory effect on the systemic risks of banks gradually emerged and showed an enhanced marginal effect. Therefore, banks should rationally plan the fintech development strategy, fully grasp the opportunities of digital transformation, and guide the benign development of fintech. Reference | Related Articles | Metrics | Comments（0）

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Long-Term Care Insurance Policy: Essential Characteristics, Implementation Effect and Overflow Effect Based on the Investigation of the Pilot City of Z District in Nantong SU Hui, WANG Lin, LIU Hua Journal of Jiangxi University of Finance and Economics    2024, 0 (3): 64-77.   Abstract （341）            Knowledge map    Save Based on the survey and interview data of Z District in Nantong, which is among the first batch of pilot cities in China, this paper investigates the implementation effect of the long-term care insurance policy. The findings show that the long-term care insurance policy can provide economic support for the disabled elders and their families through the way of social aid; at the same time by perfecting the care service system, this policy can help the families of the disabled elders to turn their economic supports into care services to a certain extent, thereby achieving its basic policy objectives. For now, however, the utilization rate of the long-term care insurance policy is still low, and the release of the family labor force is limited, especially in rural areas. At the same time, the long-term care insurance policy has the spillover effect of promoting the development of the pension industry and promoting the optimal allocation of medical insurance resources to a certain extent. In the future policy implementation, the richness and practicability of the home service content should be increased, while the duration and frequency of service should be increased. The government should gradually reduce the intervention in the elderly service market, and introduce a benign market competition mechanism, so as to promote the improvement of the pension service level. 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 （353）            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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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 （205）            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 （197）            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 （162）            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 （108）            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）