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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 （118）            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 （206）            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 （156）            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 （247）            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 （597）            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 （234）            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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High-Quality Agricultural DevelopmentEnabled by Digital Economy: Theoretical Logic and Empirical Test LI Ben-qing, YUE Hong-zhi Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 95-107.   Abstract （376）            Knowledge map    Save Achieving high-quality agriculture is an inevitable requirement to effectively solve the major social contradictions in the new era. The digital economy provides a new impetus for achieving the high-quality agricultural development. By constructing a comprehensive index system of high-quality agricultural development from the three dimensions of innovative development, structural upgrading and collaborative sharing, this paper makes an in-depth analysis of the theoretical logic of digital economy enabling high-quality agricultural development.It also conducts an empirical test on the role of digital economy in enabling the high-quality agricultural development based on the panel data of China's 30 provinces from 2011 to 2020. The findings show that: (1) the development of digital economy is positively improving the high-quality agricultural development, but the impacts on different dimensional indexes have significant differences.Digital economy plays a significant role in the promotion at the structural upgrading dimension and at the collaborative sharingdimension, but the promotion at the innovational development dimension is relatively weaker; (2) from the perspective of regional heterogeneity, the promotion effect of digital economy on high-quality agricultural development is greater in the eastern region, followed by the western region, and smaller in the central region; (3) the promotion effect of digital economy on high-quality agricultural development has a certain threshold value, when the development level of digital economy is lower than the threshold value, its promotion effect on the high-quality agricultural development is smaller, whereas exceeding the threshold value, its promotion effect on the high-quality agricultural development will be greatly improved. Reference | Related Articles | Metrics | Comments（0）

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Rural Land Property Rights Expansion and Growth of Farmers' Income: Evidences from Confirmation of Farmland Rights WU Li-juan Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 108-119.   Abstract （100）            Knowledge map    Save This paper explains the growth of farmers' income in China from the perspective of rural land property rights expansion and conducts a variable inspection by employing the county-level panel data from 2004 to 2017 and the DID method. The results show that rural land property rights expansion is an important reason for the average per capita income growth in rural China. From the perspective of the affecting mechanism, this policy promotes farmers' income growth through non-agricultural transferring of the rural labor force, increasing the feed-back mechanism and the credit facility transmission mechanismwith investment, etc.. From the perspective of heterogeneity, the income increasing effect of this policy is relatively weaker in the underdeveloped areas, which implies that we should improve the economic environment and institutional quality according to the regional differences, on which the improvement of the targeted effective implementation of the policy is depended. The findings of this paper are helpful to summarize the institutional experience of the residences'income growth in rural China, and provide important references for the sustainable improvement of rural residents' income and exploring new growth points. Reference | Related Articles | Metrics | Comments（0）

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A Study on the Impact of Household Registration Urbanization on Fertility Intention: An Empirical Test Based on CGSS2017 Data ZHOU Hui Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 42-54.   Abstract （153）            Knowledge map    Save China's fertility level has been lower than the international warning line; the future period may be faced with a more severe population situation. Based on the construction of the mechanism model, this paper conducts an empirical test on the relationship between the relationship between household registration urbanization and fertility intentionby employing the micro data of China General Social Survey (CGSS) in 2017. It makes use of the binary selection model and the multinomial logit model to explore the impact of household registration urbanization on fertility intention. The empirical results show that urban residents have a lower willingness to have children than rural residents, and the willingness of urban residents to have multiple children shows a decreasing trend. The group regression results show that the overall impact of household registration urbanization on middle and high childbearing age groups, low-income groups and the eastern region is more significant. The improvement of the income level under both the local urbanization and the urbanization in different places can effectively improve the fertility level. The “crowding out effect” caused by social security on fertility is mainly reflected in the relatively significant development mode of the urbanization in different places. The above conclusions provide data support and analytical perspective for assessing the impact of urbanization on fertility intention, and also provide policy reference for exploring the realistic path of improving people's fertility intention by combining the three-child policy with supporting measures related to income, education and housing. 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 （337）            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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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 （124）            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 （159）            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 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 （141）            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 （110）            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 （208）            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 （167）            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 （128）            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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Estimation of Compensation Standard and Test of Policy Preference for Farmers Withdrawing from Homestead: Based on a Survey of Farmers in Liuyang, Hengshan and Zhongfang of Hunan Province CHEN Ming, DENG Rong-rong Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 83-94.   Abstract （92）            Knowledge map    Save Promoting the withdrawal of rural homesteads is an important measure to solve the low utilization rate of rural land in China. The core of this system is to provide attractive compensation schemes, to determine reasonable compensation standardsfinancially affordableand acceptable to farmers, so as to promote the spontaneous participation of homestead owners in the withdrawal of homesteads. Through an analysis based on an evolutionary game model, this paper designs a combination of basic compensation and value-added compensation. Then based on the sample survey data of the homestead owners in the three places in Hunan Province, it estimates the compensation standard for homestead withdrawalwith the help of the conditional value evaluation method and the selection experiment method. The findings show that the average standard of compensation for the heads of the surveyed households is 3,450 yuan/square meter, which is significantly higher than the current standard in the surveyed area. The use of livelihood improvement compensation can moderately reduce the cost of financial compensation, but it cannot completely replace monetary compensation. Factors such as age, income, education level, distance from the county seat, cognitive level, etc., can directly affect farmers' choice preference and the compensation policy mix. The research conclusion shows that taking full consideration of the needs of farmers, designing diversified compensation schemes and improving compensation standards are the keys to promoting the withdrawal of homesteads and improving the utilization rate of rural land in the future. Reference | Related Articles | Metrics | Comments（0）

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On Securities Misrepresentation Guaranteed Insurance LI Zhi-qiang Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 130-138.   Abstract （116）            Knowledge map    Save To protect investor's interest, real, accurate and full disclosure of information is required when issuing securities. But China's current civil remedy system related to security misrepresentation cannot fully protect the investors yet. Cross-disciplinary finance could be achieved through integration of different financial instruments like trust, insurance, securities and so on. The insurer can cross into companies, security markets and other different fields to facilitate the governance and protection of investors, namely, the insurers can be introduced into the security investor protection domain to establish misrepresentation guaranteed insurance system. The involvement of insurers can guarantee the compensation ability of the person liable, supply authoritative information to investors, and provide powerful supervising force to the markets. Theoretically, the loss caused by misrepresentation is insurable, which is enough to provide solid legal foundation for the establishment of guaranteed insurance. Insurers have sufficient willingness to enter such markets, and the premium should be maintained at the affordable level. Regarding the concrete institutional construction of the misrepresentation guaranteed insurance, we should pay attention to the construction of reasonable structure for underwriting legal relationship, define the predictable conditions of claim settlement, restrict the exemption excuses of the insurers, set up the dynamic limit of insurance compensation, give recourse rights to insurers, choose appropriate regulatory agencies, andmay take into consideration the application of security group action,etc.. 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 （165）            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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Adjudication of Child Custody Disputes due to LesbianPartner Surrogacy from the Perspective of Judicial Activism: Based on the First Domestic Case CHEN Chao-yang Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 139-148.   Abstract （137）            Knowledge map    Save Child custody disputes resulted from lesbian partner surrogacy is a new type of cases emerging from social life in the new era, which, at present, cannot be regulated for there is no clear corresponding legislation in China. Since surrogacy leads to the separation of consanguinity and childbirth, the presumption of motherhood based on descent is no longer logically valid, so it is necessary to construct corresponding rules of adjudication. Faced with the test of judicial practice, the judiciary authorities should follow the socialist core values to guide the locating and determination of judicial norms in case adjudication, so as to enhance the foresightedness of the adjudication and promote the order and standardization of active justice. To this end, when identifying the ownership of custody of surrogate children in juridical practice, legal fiction should be adopted to establish the parent-child relationship. It is necessary to consider in what way the family ethics established on the basis of emotional bond can be better maintained, which is in line with the principle of maximizing the interests of children. The core values of socialism should be regarded as a guide to make comprehensive judgement according to the actual situation of any individual case. Under special circumstances, the child custody may be changed flexibly on the basis of the balance between the legal order and the rights and interests of individuals. Reference | Related Articles | Metrics | Comments（0）

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A Study on the Triage Effect and Health Effect of Outpatient Medical Insurance for Urban and Rural Residents DING Shao-qun, ZHOU Yu-xuan, REN Bin Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 55-68.   Abstract （119）            Knowledge map    Save At present, the over-all planning for the outpatients has become an inevitable trend in the development of medical insurance for urban and rural residents. The design of the over-all planning for outpatients system is expected to achieve the effect of medical triage and protect the health of residents.This paperinvestigates the triage effect and health effect of the over-all planning for outpatient model in different provinces by selecting the data of CHARLS in 2015 and 2018 and adopting the main characteristic variable model and the ordered multiple-choice PROBIT modelrespectively. The empirical findings show that the over-all planning foroutpatients system limited at the grass-roots level has achieved medical triage, while the over-all planning foroutpatients system not limited at the grass-roots level has hindered the triage of medical treatment, but it has no statistical significance.Compared with the over-all planning for outpatients limited at the grass-roots level, the over-all planning for outpatients not limited at the grass-roots level can better improve the health level of residents. The result of the study of the age groups show thatover-all planning for outpatients limited at thegrass-roots level can achieve better medical triage effect for urban residents aged 45-60, while the over-all planning for outpatients not limited at the grass-roots level may promote the gathering of urban and rural residents over the age of 60 to higher-level medical institutions.The over-all planning for outpatients can promote the health perception of rural residents over the age of 60 regardless of whether it is limited or not limited to the grass-roots level, and the over-all planning for outpatients not limited to grass-roots level can better promote the health level of rural residents aged 45-60. According to the problems revealed from the empirical study, it is recommended to improve the level of outpatient security at the grass-roots level and improve the reform of the health supporting system to help the triage effect and the health security effects of the over-all planning for outpatients. Reference | Related Articles | Metrics | Comments（0）

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A Study of Optimal Asset Allocation Decision of Insurance Companies under Strong Financial Supervision: Based on the Regulatory Rules on Insurance Asset Liability Management (No. 1-5) WANG Ying, YAO Men-chao Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 69-82.   Abstract （104）            Knowledge map    Save In order to prevent the risk of asset liability mismatch, the Regulatory Rules for Insurance Asset Liability Management (No. 1-5) (hereinafter referred to as the Asset Liability Rules) has been officially implemented since 2018, asset liability matching becomes a factor that must be considered in asset allocation. Taking the simplified participating insurance accounts as the research object, this paper constructs an asset liability management model by employing a multi-objective stochastic programming, especially adding the requirements of the asset Liability Rules on the asset liability matching. Through numerical simulation, it analyzes the impact before and after the implementation of the Asset Liability Rules on the operation and asset allocation decision of insurance companies. The findings show that, firstly, the constructed model can reflect the impact of external constraints such as corporate internal operation and management objectives, solvency and asset liability matching on asset allocation decisions, and thatunder the current asset liability management and supervision system insurance companies prefer to increase their investments in fixed income assets when allocating assets.Secondly, the Asset Liability Rules does not constitute a strong constraint on asset allocation, the differences in the liability characteristics and in the requirements for the matching degree will lead to larger differences in the asset allocation structure. Thirdly, the duration gap has been significantly narrowed after the implementation of the Asset Liability Rules, but it does not necessarily to reduce the return on investment of the portfolio. Reference | Related Articles | Metrics | Comments（0）

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Measurement Evaluation, Dynamic Distribution and Convergent Tendency of the Inclusive Green Development in the Yangtze River Economic Belt WU Wu-lin, LUO Shi-hua, LIU Xiang-guan Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 13-16.   Abstract （134）            Knowledge map    Save Based on the panel data of 11 provinces in the Yangtze River Economic Belt (YREB) from 2001 to 2019, this paper measures and evaluates the inclusive green development efficiency of the YREB by employing the fixed base difference entropy weight method.And it also investigates the dynamic distribution, regional difference and convergent tendency of the inclusive green development byadopting kernel density estimation, Theil index and convergent model. The results reveal that the inclusive green development efficiency of the YREB shows an obvious growth trend, and that the efficiency of each subsystem presents the distribution pattern of “economic development >social opportunity equity >green production and consumption >ecological environment protection”. The inclusive green development efficiency in the three regions shows a trend of progressive increase, presenting a distribution characteristic of “downstream > upstream > midstream”. The imbalance of the inclusive green development is prominent, but there is no polarization trend. The overall difference of the inclusive green development shows a downward trend, and the regional differences are the main source. The inclusive green development of the YREB and the three regions have the trend of convergence and absoluteconvergence. There is a trend of conditionalconvergence in the YREB and its upper and lower reaches, while the middle reaches are characterized by divergence. Reference | Related Articles | Metrics | Comments（0）

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Research on the Measurement Model and Simulation of Collaborative Development Sustainability of Platform-Based Logistics Enterprise Ecosystem WU Qun, ZHU Jia-yi Journal of Jiangxi University of Finance and Economics    2022, 0 (6): 29-41.   Abstract （134）            Knowledge map    Save With the expansion of the ecological layout of platform-based logistics enterprises, the relationship between stakeholders and their interaction with the environment have become more complicated. How to achieve the stability and sustainable development of the existing ecosystem has become the focus of platform-based logistics enterprises. In this regard, this paper conducts a study of the collaborative development sustainability of the ecosystem of platform-based logistics enterprises. The research results show thatthe stakeholders in the inner circle and the living environment of the outer circleof the ecosystem of platform-type logistics enterprisesare following the collaborative development law of complex network organization.The collaborative development sustainability can be measured from the five dimensions of economy, resilience, willingness, society and ecology.The simulation results of the collaborative development behavior show that the factors self-controlled by the stakeholders and the factors related to the living environment can both affect the collaborative development sustainability. This study enriches and clarifies the influencing factors and sustainability models of the ecosystem collaboration of platform-based logistics enterprises from the perspective of ecological sustainability, expands and improves the measurement system of the sustainability of ecosystem collaborative development, and provides references for the sustainable development of platform-based logistics enterprises. 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 （123）            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 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 （163）            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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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 （239）            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 （89）            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 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 （146）            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 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 （322）            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 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 （130）            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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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 （236）            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 （720）            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 （127）            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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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 （132）            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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Promoting the Chinese-Type Modernization Construction by Improving the Quality of Party Building: From the Perspective of Amending the Party Constitution at the 20th CPC National Congress LIN Ke, WANG Jian-hua Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 13-23.   Abstract （134）            Knowledge map    Save The Party Constitution is the guide to action for all Party members. The Party Constitution, revised and approved at the 20th National Congress of the Communist Party of China, puts forward new requirements for each Party member from the three levels of the spiritual strength, governing ability and organizational system of the Party. The whole Party should draw strength from carrying forward the great spirit of Party building and transform it into individual consciousness leading to Chinese-type modernization.During the process of constantly learning and innovating theories, it should strengthen the ideals and beliefs, promote the practical work, and strengthen the governing ability of the Party. In adhering to the Party's organizational line in the new era, it should promote the Party's organizational construction by comprehensively and strictly governing the Party, so as to improve the Party's organizational system. It can be seen that the revision of the Party Constitution adheres to the concept of problem orientation and system, reflects the new achievements and new experiences of the Party's construction, and reflects the contributions made by the CPC members to the development of Marxist party building theory with the historical responsibility and creative spirit. The methodology it contains has formed a new idea to improve the quality of Party building, which can ensure that the CPC is always a strong core of leadership to promote the Chinese-type modernization construction. Reference | Related Articles | Metrics | Comments（0）

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Research on the Radiation Impact of Public Health Fiscal Expenditure in Provincial Capitals SONG Li-ying, CUI Fan Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 24-37.   Abstract （107）            Knowledge map    Save The radiation impact of public health fiscal expenditure in provincial capitals is an important perspective to explore the construction path and development mode of provincial public health system. Based on the“siphonic effect”and“diffusing effect”, this paper uses the panel data of 233 prefecture-level cities to conduct theoretical construction and empirical exploration on the radiation impact of public health financial expenditure in provincial capitals. The results show that, in terms of the radiating capacity, although the radiating capacity of public health financial expenditure in provincial capitals is increasing, only the relative changes of the radiating capacity in central and northeast provincial capitals are consistent with the absolute changes, and the radiation intensity is increased and the scope is expanded. In terms of the radiation effect, the“diffusing effect”is greater than the “siphonic effect”, and the radiation impact of public health financial expenditure in provincial capitals is generally positive, that is, through the“double engine”drive of increasing the share deviation and strengthening structural advantages, it can significantly stimulate the incremental expansion of the public health financial expenditure in non-provincial capital cities. Further analysis shows that the radiation impact and action path of public health financial expenditure in provincial capitals have significant regionalheterogeneity, Therefore, in order to promote the network construction and coordinated development of urban clusters of modern public health system, we should give full play to the demonstration effect of provincial capitals and provide supporting measures according to local conditions. 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 （172）            Knowledge map    Save Chinese-style modernization is a socialist modernization construction under the leadership of the CPC in the process of promoting the localization of Marxism in China. Chinese-style modernization is to generate the unique logic of localization of Marxismin China and modernization logic in the process of practicing the logic of political parties, and to open up a unique modernization path with both common characteristics of modernization and Chinese characteristics in the unity of the three. Chinese-style modernization has formed a new civilized structure under the leadership of the CPC in the civilized structure of the state-party-people. Chinese-style modernization is also involved in the interaction between individuals and society, which is closely related to the existence of labor, and promotes the free and comprehensive development of people in the path of enriching free time. This is because Chinese-style modernization, by controlling the logic of capital, has gone beyond the cover of capital to people, made it clear that the subject of civilization is the people, and built a modern people’s civilization. Under the leadership of the CPC, Chinese-style modernization has formed a theoretical consciousness, a methodological consciousness and a road consciousness of civilized development, and has constructed a conscious civilization process. Reference | Related Articles | Metrics | Comments（0）

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The Resilience of High-Tech Industry Empowered by Digital Economy: Internal Mechanism and Empirical Test ZHANG Liang-cheng, GUO Rui-shuo, SHU Chang-jiang Journal of Jiangxi University of Finance and Economics    2023, 0 (2): 53-66.   Abstract （187）            Knowledge map    Save As a cutting-edge technology industry, the high-tech industryis confronted with such a question as how can it achieve its high-quality development and improve its resilience in the face of external shocks, which has become a hotspotfor present researches. Based on provincial panel data from 2011 to 2019, this paper makes a calculation to obtain the numerical values of digital economy, business environment and high-tech industry resilience with the entropy method. Then based onthe theoretical analysis, it empirically tests the impact effect of digital economy on the resilience of high-tech industry, the impact mechanism and the adjustment effect of business environment with the econometric model. The results show that, the digital economy has a positive impact on the resilience of high-tech industries on the whole, and a good business environment can enhance the promotion of the digital economy on the resilience of high-tech industries. The heterogeneity test shows that the promotion effect of digital economy on industrial resilience varies from region to region, and the spillover effect on the eastern region is greater. The result of further impact mechanism test shows that the digital economy will promote the resilience of high-tech industries by promoting industrial upgrading and improving industrial innovation capacity. Reference | Related Articles | Metrics | Comments（0）