Table of Content

21 January 2021, Volume 0 Issue 06

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On the Legal Issues of Collective Ownership Capitalization

CHEN Xiao-jun

2017, 0(06):  251. 

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With the continuous development of urbanization and the growing socialization of the production modes, the regional closure of Chinese rural collective economy is being broken. And the capitalization of the collective ownership has become an inevitable requirement of social development. As a method of realizing collective ownership, the capitalization of collective ownership is conducive to optimizing the governance mechanism of the collective economic organizations and maintaining and increasing the value of collective assets. In the future, China should continue to adhere to the collective ownership of rural land, which should be the premise, actively promote the capitalization of collective ownership and the designing of the trust system, and explore the exit mechanism of the ownership of the operational collective assets, so that the collective assets can realize their market value through transfer.

On the Construction of the Mortgage System of Land Contracted Management Right: From the Perspective of Property Right Moulding of the Land Management Right

ZHAO Zhong-kui

2017, 0(06):  252. 

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The subject matter under mortgage of the land contracted management right shall be the management right of the contracted land, which is the embodiment of the policy spirit of China’s reform. The Property Law has explicitly defined the attribute of usufructuary right of the land contracted management right, however, in the context of the separation of the three rights, the Property Law has not specified the right attributes of the land management right, which will directly affect the stability of the land management right after the land transfer. The future legislation should mould the real right of the land management right, rather than strengthening the attribute of the real right of the land contracted management right. On this basis, a mortgage system of the land contracted management right will be constructed from such aspects as the disposal of the crops on the land, the determination of the subject of legal relation, the registration of the mortgage, the duration of the mortgage and the realization of the mortgage, etc.. Because the construction of the mortgage system of the land contracted management right is a systematic project, it is necessary to adopt an effective supporting system.

On the Formation, Characteristics and Practical Significance of Huizhou Merchants Culture

JIANG Zao-fa

2017, 0(06):  253. 

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Huizhou merchants culture, formed and developed in the long history of three hundred years during Ming and Qing dynasties, is an extremely precious cultural heritage. To explain in depth its formation, characteristics and practical significance is helpful to foster the socialist core values and enrich and develop the excellent Chinese traditional culture. The formation of Huizhou merchants’ culture is closely related to the regional environment in Huizhou. Huizhou merchants’ culture is characterized by the essential features of “merchants being fond of learning Confucianism”, the “Huizhou camel” spirit of dedication and enterprising, the merchants’ way of honesty, trustworthiness, wining profits by justice, and the innovative idea of forming “the new concept of four kinds of people”. General Secretary Xi Jinping has repeatedly stressed that excellent Chinese traditional culture is the foothold to cultivate and promote the core values of socialism. To promote the essence of the Huishang culture is undoubtedly providing rich cultural nourishment for cultivating the core values of socialism.

Research on Contemporary Chinese National Vocal Music Art from the Perspective of Aesthetics

ZHENG Lu, ZHU Yi-xuan

2017, 0(06):  254. 

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Along with the progress of the times and the improvement of people’s aesthetic level, the Chinese national vocal music is constantly learning widely from others’ strong points and making innovations and developments, so as to form the contemporary national vocal music art with a distinct sense of the times. From the aesthetic perspective, taking the representative works of national vocal music in different periods as examples, this article combs the development process of the contemporary national vocal music art, studies and analyzes the aesthetic characteristics and aesthetic value of the contemporary Chinese national vocal music art from such angles as exploring the emotional aesthetics of the combination of sound and emotion, the aesthetic appreciation of the integration of meaning and rhythm, as well as the aesthetic innovation of multi cultural integration. It also strives to further explore the “beauty” and aesthetic orientation of the contemporary Chinese vocal music art, so as to promote the further development of national vocal music art.

Xi Jinping’s Red Spirit and the Red Gene from the Perspective of Managing State Affairs

XIAO Wen-yan, LUO Chun-xi

2017, 0(06):  255. 

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The red gene is the advanced nature, ideological line, glorious tradition and fine style of work, which has been tempered by the Communist Party of China in its long-term struggle. It is the code for the CPC to achieve national independence and realize the great rejuvenation of the nation. It is also the spiritual core that the CPC can always keep pace with the times. Since the 18th CPC National Congress, Xi Jinping has made time-and-space-crossing interpretations of CPC’s revolutionary spirits and cultural resources, such as the Jinggangshan Spirit, the Anti-Japanese War Spirit, the Zunyi Meeting Spirit, the Yimeng Spirit, the Soviet Area Spirit, the Long March Spirit and the Red Ship Spirit. From Xi Jinping’s current perspective of managing state affairs, the red genes of Chinese communists, such as ideal and faith, the mass line, rectifying prevailing practice and strictly enforcing disciplines, are able to demonstrate the light of a new era. The current state governing practice of Chinese style can also demonstrate the inheritance and transcendence of the red genes of the Chinese communists.

An Analysis of Agricultural Products Trade Potential at the Core Area of Silk-Road Economic Belt

LI Yu-xin, SUN Pei-lei

2017, 0(06):  256. 

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Through analyzing the present situation of agro-products trade countries at the core area of Silk-Road Economic Belt, this paper constructs a time-varying stochastic frontier gravity model to estimate the potential of agricultural products export trade of Xinjiang province in China to the countries at the core area of Silk-Road Economic Belt, with an emphasis on the investigation of the non-efficiency affecting factors on agricultural products trade from the two aspects of infrastructure constructions and institutional environment. The results show that, firstly, the agricultural products trade is developing quickly between Xinjiang and the countries at the core area of Silk-Road Economic Belt, the agricultural products for export in Xinjiang are mainly vegetables, fruits, products of vegetables and fruits, mixed edible raw materials, meats and meat products; secondly, such factors as economic scale, population size, geographical distance, border, etc. can affect the export trade of agricultural products; thirdly, Xinjiang has regional differences in the export potential of agricultural products to the countries at the core area of Silk-Road Economic Belt, among which the potential to Turkmenistan is the greatest; fourthly, the improvement of the construction of infrastructure, like transportation, communications and internet, and the improvement of the institutional environment are all conducive to reducing the loss of export efficiency of agricultural products.

An Analysis of the Performance and Salary Management System of County-level Public Hospitals Based on RBRVS: Taking the People’s Hospital of Yudu County Jiangxi Province as An Example

DENG Da-song, LIU Zhen-yu

2017, 0(06):  257. 

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Since the deepening reform of medical and health care system in 2009, great changes have taken place in the performance and salary management system of public hospitals in China. In order to further study the effect of the implementation of the performance and salary management system in the pilot reform of public hospitals at China’s county level, this paper chooses the People’s Hospital of Yudu County Jiangxi Province as a typical case, which is among the second group of pilot hospitals for the comprehensive reform of public hospitals at China’s county-level. Through an overall analysis of the performance and salary management system of this hospital and a comparison with the management mode of RBRVS, this paper offers some relevant policy suggestions for the present reform of the performance and salary management system of public hospitals at China’s county level.

An Analysis of the Factors Affecting Farmers’ Moral Hazard Behaviors: An Empirical Study Based on Structural Equation Model

ZHANG Li-guo1, LI Li-lian1, LI Xue-rong2

2017, 0(06):  258. 

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At present, the quality safety of agro-products are being widely concerned. In the context of dispersed production by thousands of rural households, it is of great practical significance to discuss how to prevent the occurrence of farmers’ moral hazard behaviors. Taking the survey data of 389 vegetable cultivation households in Jiangxi, Anhui, Henan and Jiangsu provinces as the samples, this paper studies the factors influencing farmers’ moral hazard behaviors with the structural equation model. The results show that three latent variables, i.e., farmers’ attitude, government regulation and the informal institutions can negatively and significantly affect farmers’ moral hazard behaviors. It also puts forward some policy suggestions from such aspects as improving farmers’ awareness of the rural environmental pollution and the quality safety of agro-products, strengthening government’s regulation on agricultural production activities, and giving full play to the binding force of rural informal institutions.

Is China’s Social Insurance Burden Really Heavy? An Empirical Analysis Based on the Real Premiums of Enterprises and Employees

WANG Run-quan, JIN Hao, YANG Cui-ying

2017, 0(06):  259. 

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The real social insurance contribution rate of China’s urban workers is far lower than the policy rate standard. Based on the enterprise reporting data from CSMAR and the data from China Family Panel Survey (CFPS), this paper measures and calculates the actual social insurance payment rates of both the enterprises and the employees, the result is 13.5% and 8.5% respectively. An investigation of the factors influencing the real contribution rates of enterprises and workers shows that the actual contribution rates of private enterprises, foreign enterprises as well as the enterprises with lower profits are quite low, and the wage level of enterprises has a substitutability for their social insurance contribution. As for the employees of rural residents or with lower education level, their actual payments are even lower. The real contribution rate of the employees has a regressive nature, the real payment proportion of the employees with higher income is less than that of the employees with lower income. In the areas with higher policy rate, the above conclusion is more robust. The false social insurance contribution of the enterprises and employees is one of the causes leading to the unbalance of China’s social insurance funds.

Analyst Following, Analyst Reputation and Corporate Tax Avoidance

ZHOU Dong-hua, YIN Yi, ZHENG Jing

2017, 0(06):  260. 

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This paper studies the impact of financial analysts following on the degree of tax avoidance of the listed companies with the A-share listed companies in Shanghai and Shenzhen stock exchanges from 2004 to 2014 as the sample. The findings indicate that whether the analyst is following and the number of the following analysts are significantly and positively correlated with the behavior and degree of tax avoidance of the listed companies. When the star analysts are following the listed companies, the listed companies will be more inclined to choose tax avoidance, and the degree of the tax avoidance will be more significant. When the analyst does not follow, the extent of tax avoidance of the listed companies will be significantly reduced. This research result shows that the analyst following and the signing of the research reports would set higher earnings target for the reports of the listed companies, so as to induce the listed companies to achieve the target value predicated by the analyst through taking the tax avoidance activities. This result reveals the adverse consequences of the financial analyst following, which is beneficial to the literatures of the financial analyst following.

Management Background Characteristics, Compensation Incentives and Enterprise Competitiveness

SHENG Ming-quan, WU Qi, ZHANG Chun-qiang

2017, 0(06):  261. 

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As the principal part of the market-oriented economy, the state-owned enterprises are focused on the issue of how to keep their own advantages in the context of globalization. The enterprise competitiveness can not only reflect the future development of an enterprise, but also an important embodiment of a nation’s overall economic strength. This paper firstly chooses the A-share state-owned listed companies in SSE and SZSE between 2013 and 2015 as research samples to empirically examine the relationship between the management background characteristics and the enterprise competitiveness, and then it verifies the regulatory effect of the incentive mechanism by introducing the two kinds of incentive methods: cash incentive and stoke option incentive. The findings show that when the size, the average age and the proportion of male managers are bigger, and the education level is higher, the management will have a more obvious competitive advantage, and the enterprise competitiveness will be stronger. Meanwhile, the cash incentive mechanism in the compensation incentives has a significant positive regulatory effect, but the regulatory effect of the share option incentive is hard to be given full play.

Population Agglomeration, Greening Level and Environmental Pollution: An Analysis of Spatial Heterogeneity Based on Urban Data

TAO Chang-qi, PENG Yong-zhang

2017, 0(06):  262. 

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Based on the theoretical framework containing population agglomeration, greening level and environmental pollution, this paper constructs a spatial weight matrix of the combination of the inverse spherical distance and the area weighting and adopts the spatial Durbin model (SDM) and the spatial dynamic model of panel data (SDPD) to empirically examine the impacts of urban population agglomeration and greening level on environmental pollution. Then it employs the Geographically Temporally Weighted Regression (GTWR) to analyze the spatial heterogeneity of the environmental quality and its influencing factors. The findings show that: the population gathering would increase pollution emission, and its impact presents the form of the positive N type environmental Kuznets curve; the greening level can reduce the level of environmental pollution, the increased greening level per unit can reduce pollution by 0.204 unit which is caused by population space agglomeration through the interaction effect; their spillover effect on environmental pollution will be gradually decreased with the increase of geographical distance and strengthened with the increase of the urban area of the city; the cities with better environmental protection policies are more effective in avoiding the pollution caused by the agglomeration of population, the pollution treatment role of greening can be more fully played and the interaction between population spatial concentration and greening level can be promoted, while the cities without better environmental policies are just the opposite.

The Mode and Revelation of Cooperative Financial Federalism and Tax Sharing System in Germany

WANG De-xiang, LI Xin

2017, 0(06):  263. 

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The German mode of cooperative fiscal federalism and tax sharing system can reflect the history, culture and social concept of Germany, which perfects and supplements the American fiscal federalism and tax sharing system. It has the following four characteristics: the first is stipulating explicitly the financial arrangement of the governments at the three levels in the form of legislation; the second is carrying out the three-level tax revenue system of tax sharing, negotiation between the central and the local, and routine adjustment; the third is the method of merge-transfer payment: besides the federal longitudinal financial transfer payment, establishing the provincial government balance fund to carry out horizontal adjustment and control, so as to avoid the transfer disputes that may be brought forward by the horizontal transfer payment; the fourth is putting into practice the federation-state integrative tax collection and management system, in order to provide guarantee for the smooth implementation of the cooperative financial federalism. The cooperative financial federalism and the tax sharing system in Germany can provide experience and enlightenment to China’s reform of the fiscal decentralization and taxation system.

Study and Implement the Spirits of the 19th National Congress of CPC

WAN Shao-hong,

2017, 0(06):  265. 

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