Journal of Jiangxi University of Finance and Economics

The Practical Approach for Rural Grassroots Party Building to Lead to Poverty Alleviation in the New Era

DUAN Yan

2021, 0(1): 8-15.

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Under the Party-led poverty alleviation model, the grassroots Party building is an important guarantee for leading the fight against poverty to advance effectively and complete on schedule. As the governing unit of the Party rooted in rural society, rural grassroots Party organizations provide political guarantees, ideological guidance and organizational support for poverty alleviation with their roles as a bridge between the Party center and the lower levels and as the leadership leading the way. The rural grassroots Party building should focus on consolidating the organizational foundation, improving the ability of rural grassroots Party organizations to treat poverty, and keeping rigorous Party style and Party discipline in rural grassroots Party organizations, so as to promote the practical approach for rural grassroots Party building to lead to poverty alleviation in the new era, and turn the Party's political advantages and organizational advantage into a winning advantage in the decisive battle against poverty and in the construction of a well-off society in an all-round way.

Foreign Investment and Urban-Rural Income Gap: An Analysis from the Perspective of Spatial Effect

LIU Xing-hua

2021, 0(1): 16-28.

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This paper constructs a spatial lag model (SLM) by using the provincial panel data from 2005 to 2017 to analyze the impact of multiple factors with foreign investment as the core explanatory variables on the urban-rural income gap in China. The results show that foreign investment has a significant positive effect on the income gap between urban and rural areas in the local and geographical neighboring areas, while its marginal contribution to reducing the urban-rural income gap decreases with economic development. The growth of human capital inhibits the expansion of the income gap between urban and rural areas to a certain extent, and the variables such as technological progress and infrastructure show significant regional differences. The local urban-rural income gap to a certain extent is affected by the urban-rural income gap of the neighboring regions in geographical and economic spaces, the whole country and the eastern region show a demonstration effect, while the central and western regions show a competitive effect.

Will Government Tax Reduction help Increase Corporate Risk-Taking? Empirical Evidences from China's Listed Companies

ZHOU Chen, ZHAO Xiu-yun

2021, 0(1): 29-42.

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Fiscal and taxation support policies and innovation-driven economic development have always been hotspots of concern and discussion from all walks of life, but there are few literatures observing the impact of such policies on the investment in risky projects from microeconomic entities. Taking the 2007-2018 Shanghai and Shenzhen A-share listed companies as research samples, this paper examines the impact of government tax reduction policies on corporate risk-taking. The research results show that government tax cuts can help increase the level of corporate risk-taking. The test of the influencing mechanism confirms that government tax cuts increase corporate risk-taking by alleviating financing constraints, and the specific manifestation is that financing constraints are playing a partial mediating role between government tax cuts and corporate risk-taking. It is further discovered that industrial policy support, the nature of property rights, the intensity of R&D and the motive of local government innovation incentives are playing a moderating role in the relationship between government tax cuts and corporate risk-taking.

How Does Transportation Infrastructure Promote Regional Financial Development? A Test Based on the Transmission Mechanism of Generalized Transportation Costs

WANG Zi-li, LIN Xiao-yan

2021, 0(1): 43-54.

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By using the provincial panel data from 1997 to 2017, this paper explores the impact of transportation infrastructure on regional financial developments. The function of improving transportation infrastructure is reflected in two aspects, i.e., the travel time saving effect and the freight cost reducing effect. The result of an empirical test with Han-Philips dynamic spatial econometric model suggests that both of them have a positive and significant effect on the travel time saving effect and freight cost reduction effect, and the impact of the former is stronger than that of the latter. Based on the mediating effect model, it is believed that there exist four impact mechanisms in regional finance development, i.e., the learning and sharing mechanism and the human resource matching mechanism that are based on travel time saving, and the market potential expansion and industrial agglomeration mechanism that are based on the reduction of freight costs. The impact of the above four mechanisms on financial scale and financial efficiency differs under different spatial conditions: as for financial scale, the learning and sharing mechanism and the human resource matching mechanism are more significant in regions with adjacent locations or short economic distances, while the effect of adjacent geographical distance is more reflected in the market potential expansion and industrial agglomeration mechanism; as for financial development efficiency, the four mechanisms all have more prominent effect in geographically adjacent areas.

A Study of the Health Spillover Effect and Mechanism of China's Spouse Retirement

XIONG Xiao-han, LI Rui

2021, 0(1): 55-67.

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Based on the unbalanced panel data of China Family Panel Studies (CFPS) 2010-2016, this paper constructs a Double Fuzzy Breakpoint Regression Model to conduct an empirical study of the spillover effect of spouse retirement on personal health and the influencing mechanism of family care in it under different window widths. The results show that spouse retirement has significantly improved the male self-assessed health by 28%~44.3%, and significantly reduced the female self-assessed health by about 32%. The affecting mechanism is that after the retirement of spouse, the husband can get more care from his spouse, while the wife can care more for her husband though her income decreases. The spillover effect of spouse retirement on men's and women's mental health is manifested as a positive effect, and the frequency of exercise is the main affecting mechanism. As for male and female suffering from chronic diseases, spouse retirement has no significant effect. The government should pay attention to the role of family care in health care, give retired female elderly more health management services and health care education, launch family physical exercise programs, support and encourage retired young male to return to the labor market, implement progressively delayed retirement policy, and gradually popularize the Smart Home Care.

The Impact of Participating Commercial Medical Insurance on the Household Consumption of the Middle-Aged and Elderly: An Empirical Analysis Based on CHARLS Data

BIAN Shu, LI Dong-yang

2021, 0(1): 68-79.

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Based on the CHARLS data of the two issues of 2013 and 2015, this paper employs the PSM-DID method to conduct an empirical analysis of the impact of participating commercial medical insurance on the household consumption of the middle-aged and elderly. The results show that, on the basis of basic medical insurance, to participate in commercial medical insurance can reduce the family medical expenses and effectively stimulate the non-medical consumption of the middle-aged and elderly families. The findings of a sample heterogeneity analysis show that participating in commercial medical insurance can not only effectively reduce the medical expenditure of the families with poor health, but also stimulate the non-medical consumption of the rural and elderly families. Based on the empirical results, this paper puts forward some countermeasures and suggestions, such as building a multi-level medical insurance system, exploring the combination of commercial medical insurance and poverty alleviation, and developing diversified commercial medical insurance products, etc..

A Probe into the Reform Dilemma of China's Rural Homestead System: A Test Analysis Based on the Systems since the Founding of PRC

CHEN Sheng-xiang, ZOU Yong-wen

2021, 0(1): 80-90.

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With the help of NVivo12.0 qualitative analysis software, this paper conducts a systematical coding and analysis of the data of 60 texts of homestead system since the founding of PRC, so as to explore the reform dilemma and think about the countermeasures. The findings show that since the founding of PRC, the texts of homestead systems have generally elaborated seven policy issues that must be solved, among which four have continuously received high attention, representing the core reform tasks in their respective historical periods, i.e.,“free residence guarantee”is an issue that has been dealt with since collectivization, the governance of “indiscriminate occupation and abuse of farmland for building houses”and“extensive utilization and idling of homestead”are the key contents of the system reform since the reform and opening up, and solving the issue of“realization of property rights of rural houses”is a new task of reform since the 18th national congress of the Communist Party of China. However, there exists a directional conflict in the solution to the policy problems between“free residence guarantee”and the other three, leading the institutional reform into two“dilemmas”and failing to balance them. There is no perfect solution to satisfy both of them, therefore, it is suggested that, in the contest of present accelerated urbanization, the free distribution system of homestead should be stopped in good time, and the transfer time and space of homestead use right should be expanded as far as possible, so as to create conditions for the realization of the property right of rural houses by stimulating land saving and land intensive use.

Can the Ethics of Small Farmers Guarantee the Quality and Safety of Agricultural Products? Based on the Survey Data of 226 Questionnaires from Mutton Sheep Farmers

JIANG An-yin, YANG Zhi-liang

2021, 0(1): 91-103.

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Quality and safety ethics is an important governance mechanism in the quality and safety control of small farmers' agricultural products. However, the agricultural commercialization during the transformation era and the changing social structures make the ethical governance of quality and safety of small farmers face a dilemma, and whether morality and ethics can effectively constrain their quality and safety control behaviors has become unknown. Based on the survey data of 226 small farmers of mutton sheep in Wuwei City, Gansu Province, this paper employs a double scenario comparative analysis method to empirically study the governance effect of quality and safety ethics on the ethical behavior of sales of sick sheep by the farmers, the causes of governance failure and the influencing factors. It is found that quality and safety ethics have a relatively limited effect on the ethical behavior of selling sick sheep by the mutton sheep farmers. Farmers with loans and farmers in hollow villages are more likely to sell sick sheep contrary to quality and safety ethics. There exists a reverse relationship between the age and the quality and safety ethical perception of the farmers; and there exists a positive relationship between neighborhood evaluation, technical training, policy content publicity, high-quality-high-price belief of the farmers and their quality and safety ethical perception. And there exists a positive relationship between farmers' risk preference, income level, Party member status, participation in technical training and their actual quality and safety ethical behaviors.

A Study of the Spatio-Temporal Evolution and Driving Factors of Fertilizer Application Intensity in Southern Rice Cultivation Area

ZHANG Li-guo, LIU Chen, CHEN Su

2021, 0(1): 104-115.

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Based on the panel data of the cities with districts in the southern rice cultivation area from 2001 to 2018, this paper explores the spatio-temporal evolution characteristics of fertilizer application intensity in the southern rice cultivation area, and it uses ESDA and SDM to empirically analyze the driving factors on fertilizer application intensity in the southern rice cultivation area. The results show that in terms of time, the fertilizer application intensity in the southern rice cultivation area fluctuates and presents a tendency of first rising then falling. In terms of space, the spatial agglomeration effect of fertilizer application intensity in this region is particularly obvious. Most of the coastal areas are characterized by“high-high”agglomeration, and most inland areas are characterized by“low-low”agglomeration, while the fertilizer application intensity in coastal areas is generally higher than that in inland areas; there exist significant spatial positive autocorrelation and time lag in fertilizer application intensity. The important driving factors on fertilizer application intensity are rural residents'per capita income, per capita arable land, agricultural planting structure, and agricultural technology progress.

Balance, Coordination and Foundation Laying: An Analysis of the Economic Adjustment from 1979 to 1984

XIAO Hao-chen, ZHANG Ke-fei

2021, 0(1): 116-126.

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The economic adjustment from 1979 to 1984 is the beginning of marketization in contemporary China and the beginning of the transformation of development mode, and it is the foundation laying stage of the rapid development in the 30 years since the reform and opening up. This adjustment has promoted the balance between people's livelihood and the economy, the coordination between various industrial sectors of the macro economy, and the continuous optimization of the economic structure. The results of this study show that this economic adjustment is China's effective experience in responding to economic fluctuations, preventing and deflating risks, ensuring economic security and high-quality development, and is a concentrated expression of the transformation of institutional advantages into economic governance efficiency. Adhering to the supply-side structural reform should be regarded as the main line, and it is required that an integrated design of adjustment and reform should be fulfilled from the system and policies, so as to make the reform open the way and point the direction for the development and make the adjustment escort and guard the development.

A Study of the Construction of the Assisting Mechanism for Collection and Management of Social Insurance Charges in the Context of Tax Dominance

ZHANG Cheng-song

2021, 0(1): 127-138.

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In the collection and management of social security fees, the existing laws do not clearly define and straighten out the limits of rights and responsibilities of the departments that collect and manage social security charges, and there are few explicit instructions for cooperation between departments, so that disputes continuously occur in practice. In fact, although the tax authorities are playing a dominating role in the collection and management of social security fees, it does not necessarily exclude the intervention of the agencies handling the matter. According to the principle of appropriate function, not only does the agencies concerned have the necessity to intervene in the collection and management of social security fees, but also they have the legitimacy of assisting in the collection and management of social security fees. Therefore, it is appropriate to position the related agencies as the collection and management assisting departments. In order to ensure the efficient operation of social security fee collection and management, it is necessary to construct a social security fee collection and management assistance mechanism. On the one hand, it is required to reasonably allocate the rights and responsibilities of the social security fee collection and management departments, and reconstruct the power, obligation and responsibility of the related agencies to assist in the collection and management of social security fee. On the other hand, it is required not only to confirm the unitary tax collection and management mode of tax authorities and ensure the collection and management assisting status of the related agencies legally, but also establish a full responsibility collection and management system with tax authorities as the main body, optimize the collection and management assistance procedures with the agencies as the core, and improve the information sharing mechanism of social security fees, so as to ensure the vital interests of the fee payers.

Research on the Three-Dimensional Construction of Enterprise Data Rights from the Perspective of Prevention and Control of Algorithmic Risks

YE JIa-min

2021, 0(1): 139-148.

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Algorithm application brings about such problems as algorithm discrimination, algorithm collusion and legitimacy of data acquisition, which cannot be effectively solved by post-supervision alone. To eradicate algorithmic problems, the risk prevention and control mechanism has to be improved, and the construction of enterprise data rights system is the top priority. The data possessed by an enterprise has the nature of property due to its huge economic benefits and legal independence due to the value consideration of risk prevention and control; therefore, the enterprise data should be the object of civil rights. The enterprise data rights should be institutionally designed from the three dimensions of data right acquisition, data processing power, and licensed use of data. In the dimension of data right acquisition, it is required to pay attention to maintaining the right of individuals to know and supervise the use of data, so as to solve the issue of the legitimacy of data collection; in the dimension of data processing power, it is required to strengthen the objectivity of data processing and the design of supervision mechanism, so as to regulate algorithm discrimination; in the dimension of licensed use of data, it is required to prohibit the licensed use of algorithm in pricing, so as to solve the problem of algorithmic collusion.

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