Journal of Jiangxi University of Finance and Economics

The Chinese Program Supervised by the Ruling Party: Self Revolution of the CPC

Zhang Hong-qing, Xiao Wen-yan

2025, 0(3): 3-12.

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The self revolution of the CPC is the Chinese program of the power supervision of the rulers. Marx and Engels’ important statements on the organizational framework of people’s sovereignty and power supervision, and Lenin’s thinking and exploration on the establishment of new democracy such as the Workers’ and Peasants’ Procuratorate, mass supervision, and the separation of the Party and government are the theoretical sources of CPC’s power supervision. From the Party discipline in the period of the new democratic revolution to the campaign against corruption in the period of socialist revolution and construction, from the normalized supervision in the new period of reform and opening up and socialist modernization to the second answer to the rate of jumping out of the historical cycle in the new era, the rich and dynamic practice of more than a hundred years of the Party history has become the historical logic of the CPC’s self revolution. As a Chinese style power supervision with Eastern wisdom, its great leading role in self revolution, its innovative development of moral governance and political culture, its dual constraint of structural and functional power in the Chinese model, and its dialectical unity of power concentration and self revolution have become the important components of the Chinese path that differs from Western power supervision and embodies Eastern wisdom.

A Political Economy Analysis of Promoting the Coordination between Material Civilization and Spiritual Civilization in the Digital Age

Hu Ze-peng

2025, 0(3): 13-22.

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Material abundance and spiritual richness are the fundamental requirements of socialist modernization. The modernization of the coordinated material civilization and spiritual civilization is an inevitable choice for the CPC to explore and promote the historical process of Chinese path to modernization. Currently, the application of digital technology has accelerated the process of digital industrialization and industrial digitization, not only driving significant changes in production methods, but also contributing to the construction of socialist spiritual civilization, thereby providing technical support and material conditions for the coordination of material civilization and spiritual civilization. To promote the Chinese path to modernization in which material civilization and spiritual civilization are coordinated in the digital era, we should be alert to and guard against the deviation of material civilization and spiritual civilization under the logic of digital capital, and adhere to the people-centered approach to promote the construction of material civilization and spiritual civilization enabled by digital technology. Specifically, the modern industrial systems, a unified national market, and the construction of advanced socialist culture should be empowered by digital technology, thereby promoting the coordinated development of material civilization and spiritual civilization, and in turn laying the foundation for the comprehensive enrichment of materials and the comprehensive development of people.

Research on the Impact of National Low Carbon Industrial Park Pilot Policies on Enterprise Green Innovation

Han Jun, Ge Chun-rui

2025, 0(3): 23-36.

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The pilot policy for national low-carbon industrial parks is a key measure to implement national carbon emission targets, promote industrial transformation and upgrading, and enhance industrial competitiveness. On the basis of theoretical analysis, this paper takes the pilot policy for the national low-carbon industrial parks as a natural experiment to study the impact of the national low-carbon industrial park pilot policy on enterprise green innovation, which is based on the green innovation data of the micro subject enterprises, and uses a difference in differences model. The empirical evidences show that, firstly, the pilot policy for national low-carbon industrial parks can effectively enhance the level of green innovation in enterprises, mainly by enhancing their social and environmental responsibilities to exert the “environmental information disclosure management effect”, attracting high-level talents to exert the “talent aggregation effect” through policy support, and increasing R&D investment to exert the “leverage effect” to improve the activity of green innovation in enterprises. Secondly, the pilot policy mainly induces green innovation activities of enterprises in first tier cities, non resource-based cities, and state-owned enterprises. Thirdly, the pilot policy further enhances corporate ESG performance by inducing green innovations in enterprises. Therefore, it is necessary to actively leverage policy effects, improve policy systems, strengthen policy support, leverage the “leading goose effect”, actively explore green innovation technologies for low-carbon industrial development, and enhance the level of green innovation in enterprises.

The Impact of the Digital Economy on the Resilience of High-Tech Industries from the Perspective of New Structural Economics

Shu Chang-jiang, Guo Rui-shuo

2025, 0(3): 37-49.

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The high-tech industry is an important part of building a modernized economic system. Coordinating the balance between the digital economy and the level of economic development is an important prerequisite for improving the resilience of the high-tech industry, and identifying the effect of the digital economy on the resilience of the high-tech industry at different stages of economic development is crucial. Based on the new structural economics, this paper empirically examines the effect of the digital economy on the resilience of the high-tech industry with the provincial panel data from 2011 to 2022. The results show that there is a nonlinear relationship between the digital economy and the resilience of high-tech industries. At different stages of economic development, the effect of digital economy on the resilience of high-tech industries is different. The results of the heterogeneity analysis show that the digital economy has a significant positive effect on the resilience of high-tech industries in the “three provinces and one city” and the upstream provinces, while having a negative effect on the downstream provinces. The mechanism analysis shows that the digital economy can generate an “income effect” on its industrial resilience by promoting industrial structure upgrading, and this effect becomes more pronounced as the economy develops. Therefore, various regions should continue to promote the development of the digital economy, taking into account the cultivation of high-tech industries, and formulating development strategies based on regional factor endowment structure and industrial structure, in order to fully utilize the digital economy to promote the upgrading of high-tech industries.

The Impact of Contracted Family Doctor Services on the Health of Older Adults: The Latest Evidences from CLASS

Ma Qi-feng, Sun Ke-xin, Xie Li-li

2025, 0(3): 50-62.

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Based on the data from the 2023 China Longitudinal Aging Social Survey (CLASS), this study empirically examines the impact of family doctor contract services on the health of the elderly, and analyzes its mechanism of action and differences in the impact. The findings show that family doctor contract services can effectively promote the physical health of elderly people, but do not significantly improve their mental and social health. The mechanism analysis reveals that family doctor contract services mainly function through two pathways: Improving health behaviors in later life and promoting the utilization of health services. The heterogeneity analysis reveals that the older people with registered residence in cities and towns, with more chronic diseases, with poorer self-care ability, and having access to the Internet can obtain more health performance after receiving the services signed by family doctors; and the elderly with higher service satisfaction will also obtain more health performance. Based on this, in order to further improve the health performance of family doctor contract services among the elderly population, it is suggested that the future related work should be promoted from four aspects: Expanding service supply, strengthening service links, optimizing service structure, and strengthening service supervision.

The Social Insurance System for Platform Workers: International Experience and China’s Path

Qiu Yi-yi

2025, 0(3): 63-72.

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The social insurance system for platform workers has not been fully developed with the expansion of the platform economy, and the resulting lack of rights and interests has attracted widespread attention and various explorations at the level of legislative practice in various countries. China also faces this kind of challenge. For this reason, it is necessary to systematically analyze and summarize the international community’s various institutional explorations on the issue of social insurance for platform workers from an international perspective. This paper selects four representative policies or legislative models for an in-depth analysis. On the basis of summarizing the common international experiences and dilemmas, and by comprehensively sorting out the current situation of the social insurance system for platform workers, this study puts forward optimization proposals for the construction of China’s social insurance system for platform workers, including making reference to the “delinking model of social insurance and labor relations”, clarifying the demands of social insurance participants, innovating the content of the social insurance system and improving the legal system and supervision mechanism.

Empowering Agricultural and Rural Modernization with New Quality Productivity: Driving Logic, Realistic Dilemmas, and Practical Paths

Yang Yong-cai

2025, 0(3): 73-82.

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As a new leap in the quality of productivity development, the new quality productivity is a disruptive force driving the modernization of agriculture and rural areas. From the perspective of driving logic, the new quality productivity empowers the improvement of agricultural efficiency by reducing costs, improving efficiency, and enhancing quality. It promotes the upgrading of the agricultural industry by promoting the emergence of new business models, facilitating the integration of agriculture, culture, and tourism, and developing the strategic emerging and future industries. It strengthens the construction of the agricultural talent teams by promoting the improvement of the quality of agricultural talents, increasing employment opportunities for agricultural talents, and promoting interaction and cooperation among agricultural talents. It also leads the construction of green rural areas by promoting innovative applications of new energy, new materials, and green industry models. However, there are still practical difficulties in empowering the modernization of agriculture and rural areas with new quality productivity, such as insufficient innovation in key core technologies, shallow integration of agricultural industry and digital economy, widening urban-rural digital divide, weak ecological rural construction, etc.. Therefore, it is necessary to strengthen key core technological innovations, promote the transformation of agricultural research achievements, promote the deep integration of agricultural industry and digital technology, empower industrial development, enhance farmers’ digital literacy, build a multi-level agricultural innovative talent system, strengthen the institutional and economic support for ecological rural areas, and promote the construction of ecological rural areas as practical paths to further promote the modernization of agriculture and rural areas.

Relational Networks and Entrepreneurial Performance of New Farmers: Influencing Effects and Mechanisms

Zhao Qin, Zhu Man-de

2025, 0(3): 83-95.

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As “the entrepreneurs in the field”, new farmers have been playing an important role in promoting rural business innovation and industrial integration, in promoting agricultural and rural development, and so on. Based on the panel data of China Family Panel Studies for 2014, 2016 and 2018, this study examines the effects and mechanisms of relationship networks on the entrepreneurial performance of new farmers. The results show that the relationship networks have significantly improved the entrepreneurial performance of new farmers. The mechanism analysis reveals that as a resource carrier, new farmers can obtain key resources such as funds and information through the relationship networks to improve entrepreneurial performance, while as a kind of governance mechanism, trust and norms in relational networks can enhance the altruism of new farmers to improve entrepreneurial performance. The heterogeneity analysis shows that the promotion effects of the relationship networks on the entrepreneurial performance of new farmers are more significant in the southern unified villages and the central dispersed villages. Compared with survival entrepreneurs, opportunistic entrepreneurs are more likely to improve their entrepreneurial performance through relationship networks. Compared with the entrepreneurial new farmers of college students and migrant workers returning home who have a“bilateral”network disconnection, the cross-border entrepreneurial new farmers and the local capable entrepreneurial new farmers are more likely to improve their entrepreneurial performance through relationship networks. Therefore, the government should take measures to better promote high-quality entrepreneurship and rural talent revitalization in rural areas, such as optimizing the training curriculum system for new farmers’ entrepreneurship, building an information exchange platform, and lowering the threshold for new farmers’ resource access.

How Do Digital Trade Rules Promote the Growth of Digital Trade Scale: Evidences from Countries Jointly Building“the Belt and Road”

Huang Xian-ming, Li Ze-wen

2025, 0(3): 96-110.

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The rules of digital trade are not only the core issue of regional trade agreements, but also important driving force promoting the high-level opening-up of countries around the world. By measuring the overall structure and centrality indicators of the digital trade rule network of regional trade agreements (RTAs) signed by“the Belt and Road”countries, this paper systematically analyzes the evolution of the network and the status and influence of each node country in the network. Based on the regional trade agreements that came into effect from 2010 to 2021, this paper constructs a multi period double difference model to empirically analyze the impact of digital trade rules on the scale of digital trade, then further explores their mechanisms and regulatory effects. The findings show that compared to 2010, the network size of digital trade rules has significantly expanded in 2021, with an increasing number of countries participating in rule making. The EU member states among “the Belt and Road”building countries have the highest central position and strongest influence in the network. The digital trade rules significantly promote the expansion of digital trade scale, and the promotion effect is more significant when both sides are“the Belt and Road”building countries or they agreements include digital trade privacy protection clauses. The rules of digital trade are playing their roles mainly through two channels: shortening the institutional distance and improving the level of information and communication technology development. The countries with smaller gap in digital infrastructure, research and development level, and economic development level have stronger promotion effect on the scale of digital trade after signing digital trade rules. Based on this, the countries jointly building“the Belt and Road”should strengthen the construction of digital infrastructure, actively participate in the formulation of international digital trade rules, and deepen“the Belt and Road”digital trade cooperation.

Relief of the Operational Difficulties of VAT Deduction Rights under the Guidance of Administrative Interpretation Power

Chu Rui-gang

2025, 0(3): 111-122.

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The right of deduction is a core right enjoyed by taxpayers of value-added tax, which follows a unique restrictive operation mode. It usually adopts a legislative structure of “general allowable deduction rules + exceptional restriction rules”, and the actual operation trajectory of the right of deduction is defined by the exceptional restriction rules. Although the state may impose necessary restrictions on taxpayers’ exercise of deduction rights based on the legislative goals such as safeguarding the right to survival, economic taxation, and preventing tax evasion, the restriction measures should be kept within a moderate range. The Chinese tax law field exhibits a legal operation pattern dominated by the administrative interpretation power. The Ministry of Finance and the State Administration of Taxation, as the competent financial and tax authorities, frequently formulate financial and tax normative documents to add restrictive measures to taxpayers’ deduction rights, resulting in too many restrictive rules, lack of certainty in restrictive rules, and doubts about the legitimacy of some restrictive measures. The expansion of this tax administrative interpretation power is constrained by the management and taxation concept, as well as the lack of external restrictions and procedural rationality. In this regard, relief can be provided from three dimensions: entity adjustment, procedural improvement, and post supervision. Guided by the concept of tax governance and using legal principles as tools, we can optimize substantive legal rules such as tax exemption and invoice deduction, improve the dual review system for the formulation of financial and tax normative documents, and establish a two-level review system for document formulation and implementation.

Research on the Institutional Improvement Path of Civil Trial Supervision Procedure

Xiong Jin-guang, Jia Jun

2025, 0(3): 123-136.

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

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