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Table of Content

25 January 2024, Volume 49 Issue 1
BAI Yanfeng
School of Public Finance and Tax, Central University of Finance and Economics Beijing 102206, China
2024, 49(1):  1-14. 
DOI: 10.3969/j.issn.1005-6378.2024.01.001
Abstract ( 84 )   PDF (2512KB) ( 26 )  
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In recent years,the continuous financial crisis in the United States,the farce of government shutdown,and the recall of McCarthy reflect the dysfunction of the U.S.political system,which has a significant impact on the U.S.economy and even the world economy.In the federal republic of the United States,there is a separation of powers,with Congress having legislative power.The House of Representatives and Senate are important decision-making bodies within Congress,and the difference in fiscal power between the two houses plays a decisive role in the financial decision-making process of the United States.The purpose of this article is to analyze the impact of the bicameral system on the fiscal decision of the U.S.government by studying the process and power differences between the House of Representatives and the Senate in tax legislation and financial allocation,and ultimately provide some policy reference for financial decision-making under Chinese path to modernization.
JIANG Guohua
Law School, Wuhan University, Wuhan, Hubei 430072, China
2024, 49(1):  28-39. 
DOI: 10.3969/j.issn.1005-6378.2024.01.003
Abstract ( 72 )   PDF (1304KB) ( 29 )  
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The confiscation clause of illegal gains in the Supervision Law is a concrete manifestation of the principle that no one shall gain benefits from their own illegal activities.Its value foundation is to prevent corrupt elements from benefiting from corruption,supplement the lack of conventional supervision methods,and strengthen international anti-corruption cooperation.From the perspective of attributes,the confiscation of illegal gains procedure only restores the state of interests to the security measures before the violation,and belongs to typical in rem procedures and absentia trial procedures.The application of the procedure for confiscating illegal gains must comply with specific requirements for the scope of charges,the status of the investigated person,the significant and complex nature of the case,and the need for further investigation,as well as the scope of confiscation of property.To ensure the legality and legitimacy of the confiscation process,it is necessary to strengthen the procedural control of three stages:filing an application for confiscation of illegal gains with supervisory organs,filing an application for confiscation of illegal gains with procuratorial organs to the peoples court,and conducting judicial review by the peoples court.
YI Shiguo
School of Law, Hebei University, Baoding, Hebei 071002, China
2024, 49(1):  40-51. 
DOI: 10.3969/j.issn.1005-6378.2024.01.004
Abstract ( 44 )   PDF (1247KB) ( 12 )  
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Local Peoples Congress and its standing committee(LPCSC)supervise local supervision organs have a strict logic of the rule of law,which is the inherent logical requirement of the peoples congress system,and the inevitable requirement of strengthening the constraints on and supervision of the operation of power,and the meaning of the topic of re-supervision of supervisors.However,due to the advantageous position of supervisory power in the new “four power” allocation model in China.LPCSC still face some challenges and obstades in supervising local supervisory organs. Therefore,on the basis of correctly understanding and handling the relationship between the supervision of LPCSC and the supervision of local supervision organs,which are “different but similar” and “mutually complementary”,the LPCSC shall carry out “correct,effective,and legal supervision” over local supervision organs,so as to achieve the purpose of LPCSC in supervising local supervision organs.
GU Jianmin,ZHAO Nan
College of Education, Zhejiang University, Hangzhou, Zhejiang 310058, China
2024, 49(1):  52-66. 
DOI: 10.3969/j.issn.1005-6378.2024.01.005
Abstract ( 45 )   PDF (1439KB) ( 54 )  
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Based on the grounded theory,this paper encodes the official website data of MIT,the University of Chicago,the University of California Berkeley,the University of Pennsylvania,Cornell University and the University of California San Diego,and analyzes the system of diversified professional capacity for doctoral students at first-class universities in the United States,including high-standard target training objectives to match the needs of the labour market,multi-dimensional guarantee mechanisms based on the relationship network,whole process of vocational guidance based on self-reflection and all-round vocational skills training that is both academic and practical.Our universities needs to take up the main responsibility of training doctoral students,face up to the trend of diversified career choices for doctoral students to meet the needs of society,strengthen systematic thinking,create a community for the cultivation of doctoral students diversified professional capacity,and collaborate with stakeholders to strengthen the construction of a multi-channel and enhanced training system for academic doctoral students.
SUN Tao
Faculty of Education, Northeast Normal University, Changchun, Jilin 130024, China
2024, 49(1):  67-77. 
DOI: 10.3969/j.issn.1005-6378.2024.01.006
Abstract ( 45 )   PDF (1385KB) ( 14 )  
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Short-term universities are an important part of Japans higher education system established after World War II.After entering the stage of popularization of higher education,Japans short-term universities are facing many difficulties,such as economic recession and intensified economic difficulties for students,the reduction of the 18-year-old population and business crisis,the transformation of social talent demand,and the decline in the attractiveness of short-term universities.Therefore,a series of reforms have been carried out and achieved significant results,mainly reflected in promoting the first stage of lifelong education in higher education,building Japanese style community schools that support local social development,implementing education to cultivate specialized vocational talents in specific fields and strengthening the quality construction of short-term university education.Deepening the development along the four paths and promoting the flexible use of ICT technology in short-term university education will become the development direction of future short-term universities in Japan.As an important neighboring country in the East Asian cultural circle,the reform of short-term universities in Japan during the popularization stage has provided useful experience and reference for the development of higher vocational education in China.
GENG Chao
Center for Studies of Song History, Hebei University, Baoding, Hebei 071002, China
2024, 49(1):  78-88. 
DOI: 10.3969/j.issn.1005-6378.2024.01.009
Abstract ( 44 )   PDF (2133KB) ( 8 )  
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Cats sacrificed as pets,cat porcelain sculptures,as well as large numbers of cat images on brick carvings and murals were also found in tombs of the Tang and Song Dynasties,which was the result of the changes in burial customs,and also showed that keeping cats had become a unique and interesting life culture.The attraction of cats to humans was not only due to the practical value of catching mice,but also due to the appearance and nature of cats and the ability to communicate and interact with human emotions,which promoted them to integrate into human life and change the way of hunan life.In the Tang and Song Dynasties,the function of cat companionship and spiritual comfort gradually became more important.People raised cats to express their emotions,enrich their daily life and highlight the aesthetic appreciation and life pursuit.At this time,the function of cats in catching mice and protecting books,combined with the specific emotional imagination of literati towards cats,created an elegant lifestyle,and cats became medium for literati to interact with each other.The entry of cats as pets into human households is related to the high development of material and spiritual civilization during this period.
CHEN Zhanglong
School of History and Culture, Shandong University, Jinan, Shandong 250100, China
2024, 49(1):  89-97. 
DOI: 10.3969/j.issn.1005-6378.2024.01.010
Abstract ( 50 )   PDF (2300KB) ( 12 )  
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Looking at the overall development of society,and in the face of various public health problems,people of all nationalities in ancient China went through a process from passivity to initiative.The Song Dynasty was in an important period of transformation in this process.Starting from various archaeological materials,this paper reveals various measures taken by the government and the people of the Song Dynasty from the aspects of political system,eating habits,funeral customs and the construction of living environment,so as to effectively deal with various social public health problems,which also has certain enlightenments to the present society.
LV Bianting
Center for Studies of Song History, Hebei University, Baoding, Hebei 071002, China
2024, 49(1):  98-107. 
DOI: 10.3969/j.issn.1005-6378.2024.01.007
Abstract ( 102 )   PDF (1247KB) ( 10 )  
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Mencius was a good debater,and in order to make things clear,he often posed some arithmetic questions during the debate.Therefore, the book of Mencius contains rich contents of classical management mathematics,such as the concept of “Taking one thousand from ten thousand, and taking one hundred from a thousand”,the idea of the well-field system, as“Implementing a 1/9 tax law in the suburbs and a 1/10 tax law in the capital to allow people to pay on their own”,as well as the geometric cutting and mending methods of “The current Teng Kingdow,cutting off from the long to make up the deficiency of the short,still has nearly 50 miles of land in an arrea”.Mencius,in particular,unified“Rules”,“Six laws” and“Benevolent government”,stressing the fundamental position of mathematics in the kingdom of kingcraft,attaching importance to the application of mathematics in the field of social politics,and proposing the mathematical thinking(including mathematical principle and mathematical method)advocating“Seeking after the past”which is very outstanding.This not only reflects the characteristics of the development of classical mathematics in the Spring and Autumn period and Warring States period,but also summarizes and improves the art of“Nine numbers” in Zhou Li.
QIN Mingli1,CHAI Yifan2
1.School of Foreign Languages, Dalian University of Technology, Dalian, Liaoning 116024; 2.School of Humanities, Dalian University of Technology, Dalian, Liaoning 116024, China
2024, 49(1):  108-116. 
DOI: 10.3969/j.issn.1005-6378.2024.01.008
Abstract ( 69 )   PDF (1218KB) ( 8 )  
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Schleiermachers “force” of language is an attempt to reevaluate the boundaries and limits of reason and to counteract reason as the only criterion.The “force” of language,represented by diversity and unity,supplements the shortcomings of rationality which is lack of vitality and humanistic color since the Enlightenment from three dimensions:languages human-centered nature,the conversational nature of language,and the individualistic nature of language.Schleiermachers “force” of language not only provides a model for the development of modern hermeneutics and philosophy,but also opens up new perspectives for research in other social sciences.It also provides solutions to the conflict between people and digital language in todays society.
ZHOU Wenhai1,WANG Peiguang2
1.School of Economics/Center for Common Prosperity Research, Hebei University, Baoding, Hebei 071002; 2.School of Mathematics and Information Science, Hebei University, Baoding, Hebei 071002, China
2024, 49(1):  117-133. 
DOI: 10.3969/j.issn.1005-6378.2024.01.011
Abstract ( 68 )   PDF (1808KB) ( 15 )  
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The coupling and coordinated development of green finance and atmospheric environment is an important issue for sustainable economic development,and it is also a prerequisite and guarantee for the construction of a green city in Xiongan New Area.Taking Xiongan New Area as the research object,a comprehensive evaluation index system for green finance and atmospheric environment was constructed.The entropy weight Topsis method,coupling degree model,coordination degree model,and relative development degree model were used to study the spatiotemporal evolution of the coupling coordination between green finance and atmospheric environment in Xiongan New Area from the first quarter of 2018 to the fourth quarter of 2021.Research has shown that:(1)From a temporal perspective,the comprehensive index of green finance and atmospheric environment in Xiongan New Area shows a fluctuating upward trend,with the coupling degree between the two systems ranging from 0.192 to 0.862,and their mutual influence gradually strengthens:the coordination level has increased from 0.227 to 0.697,entering the primary coordination level:the relative development level has significantly increased,but overall it is still in a lagging stage of green finance development,and the support of green finance for the atmospheric environment still needs to be strengthened.(2)From a spatial perspective,the overall level of coupling,coordination,and relative development between green finance and atmospheric environment in Xiongan New Area is higher than that of the vast majority of surrounding counties.The establishment and construction of Xiongan New Area has greatly promoted the coordinated development of green finance and atmospheric environment in the region.
HE Jia
School of Management, Hebei University, Baoding, Hebei 071002, China
2024, 49(1):  134-146. 
DOI: 10.3969/j.issn.1005-6378.2024.01.012
Abstract ( 84 )   PDF (1391KB) ( 14 )  
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At the 20th NPC,Chinese governments highlighted the importance of developing the digital economy and promoting the transformation of scientific and technological achievements.Universities are an important origin of scientific and technological achievements,but whether the development of digital economy can improve the transformation efficiency of scientific and technological achievements in universities remained to be explored.The study first theoretically discussed the impact mechanism of digital economy development on the efficiency of scientific and technological achievements transformation in universities and then used a dynamic panel model to test this mechanism.Results indicated that digital economy development can significantly improve the transformation efficiency of scientific and technological achievements in universities.The promotion effect of digital economy development on the transformation efficiency of scientific and technological achievements in universities is greater in regions that are located in the east of China,concentrated more high-quality universities and high-tech enterprises.In light of the results,first,it is recommended to strengthen the investment in digital economy infrastructure and support the development of digital economy in the central and western regions.Second,building a digital platform for exchanging scientific and technological achievements in universities and accelerating the cultivation of scarce talents in emerging majors such as digital economy.Third,cultivating high-quality and high-tech enterprises and utilizing digital technology to build a university-market-government collaborative innovation alliance.
SONG Baolin
School of Management/The Center for Common Prosperity Research, Hebei University, Baoding, Hebei 071002, China
2024, 49(1):  147-160. 
DOI: 10.3969/j.issn.1005-6378.2024.01.013
Abstract ( 92 )   PDF (1334KB) ( 12 )  
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With the rapid development of digital economy and the acceleration of high-quality development,the coupling and coordination of them has become an important link in promoting the process of Chinese path to modernization.Based on Chinas provincial panel data from 2011 to 2021,this study calculates the coupling of the digital economy and high-quality development level at the current stage of China.The coupling degree model was used to calculate their coupling,and the spatial Durbin model was used to explore the driving factors affecting their coupling coordination.The research has found that there are significant spatial differences in Chinas digital economy and high-quality development level.Their coupling level has gradually shifted from mild imbalance and decline to basic coordinated development,indicating that the digital economy and high-quality development are increasingly moving towards coordination.Further research has found that economic foundation and technological progress have a significant positive effect on the coupling between digital economy and high-quality development,and there is a certain degree of spatial heterogeneity.In order to enhance the coupling between digital economy and high-quality development, this study proposes relevant suggestions from four perspectives:investment in digital technology research,circulation of data elements,regional digital strategies and digital consumption.