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Frontiers of law in China-Selected Publications from Chinese Universities 2024年第2期19卷 150-163页

作者： CHEN Baifeng law School Zhongnan University of Economics and LawWuhan 430073China School of state Governance Zhongnan University of Economics and LawWuhan 430073China

To cultivate high-quality rule-of-law talents, XI Jinping Thought on the Rule of law must be fully carried out, the spirit of the Opinions on Strengthening law Education and law Theory Research in the New Era must be implemented, the law teaching system must be improved, and the paths of talent cultivation must be optimized. The first is improving the ideological and political education and legal professional ethics education, teaching the ideological and political courses and legal professional ethics courses well in line with the essence of “bringing out the facts and reasons,” and doing an excellent job in ideological and political theory teaching in all courses from the perspective of all persons, the whole process, and all-around education. The second is improving the multi-level law education and teaching system and quality certification system, supporting and developing legal vocational education, consolidating undergraduate law education, boosting graduate law education, and developing professional degree education in law. The third is improving the curriculum system for law majors, accelerating the construction of courses reflecting the achievements in the practice of state governance and administration in the new era, such as the science of intra-Party regulations, the science of oversight law, and social governance jurisprudence, and so on, exploring the availability of the characteristic new course “science of field law,” and setting up diversified major-oriented modules to accommodate a large number of new courses. The fourth is improving the practical teaching and cooperative education system, adapting to the new form and requirement of “internet + education” to innovate education and teaching methods and means, strengthening the cooperation between law schools and rule-of-law work departments and legal service providers, enhancing education through work practice, and improving the in-service education system for rule-of-law talents.

关键词： law teaching system rule-of-law talents cooperative education

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Specific *** valorem taxation and social welfare in mixed duopoly with foreign ownership

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Economic and Political Studies 2024年第2期12卷 207-219页

作者： Ming Sun Leonard F.S.Wang Qidi Zhang School of economics and Management Chang’an UniversityXi’anChina Wenlan School of Business Zhongnan University of Economics and LawWuhanChina

In this paper,we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem *** that the total output under specific and ad valorem taxation remains unchanged,we find that if the public firm is completely privatised,the output of the private firm under the two tax schemes will be the *** the public firm is not completely privatised,the output of the the private firm under specific taxation will be greater than that under ad valorem *** the private firm is a pure local one,the social benefits will be the same under the two tax ***,if the private firm is a joint venture that involves domestic and foreign entities,social welfare under ad valorem taxation will be greater than that under specific taxation.

关键词： Specific taxation ad valorem taxation mixed duopoly imperfect competition privatisation foreign ownership

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Is audit materiality informative?Evidence from China

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China Journal of Accounting Research 2024年第3期17卷 120-137页

作者： Lei Zhu Qianwen Zheng Yubin Li Government Accounting Research Institute Zhongnan University of Economics and LawChinaInstitute of Financial ManagementZhongnan University of Economics and LawChina Business School Sichuan UniversityChengduSichuanChina School of economics and Management Harbin Institute of Technology(Shenzhen)GuangdongChina

To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit *** paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit *** findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit *** negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit *** research sheds light on the“black box”of the audit process and verifies the information value of audit *** conclusions are of significant value to auditing standard-setters,investors and regulators.

关键词： Audit Materiality Audit Quality Auditor Competence Investors’Decision-Making

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Downstream Competition and Upstream Innovation:Theory and Evidence from China

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China Finance and Economic Review 2024年第1期13卷 67-87页

作者： Jing Dai Guanchun Liu Ziqi Ye Haiou Mao Yongwei Ye School of Finance Hubei University of Economics Lingnan College Sun Yatsen University School of Business Administration Zhongnan University of Economics and Law College of economics and Management Huazhong Agricultural University School of Public economics and Management Shanghai University of Finance and Economics

Competition is the catalyst of corporate innovation,which is the foundation of a country's core *** the view of vertical industrial chain,this paper examines how downstream competition affects upstream firms'innovation *** innovation helps reduce the production cost of each product,increasing demand of intermediate products caused by downstream competition enhances the marginal revenue of upstream firms'innovation,thus leading to an innovation incentive *** identify causality,we utilize China's WTO accession,a quasinatural experiment,to calculate downstream competition combined with import tariff reduction and input-output table,and then run a difference-in-difference *** the data of Annual Survey of Industrial Firms and state Intellectual Property Office,our results find that downstream competition has a significantly positive impact on upstream firms'innovation,and this effect is more pronounced in firms with less industry competition,greater initial innovation capacity and weaker financial ***,the number of firms,the degree of industry competition and the scale of intermediate products in the downstream sector increase,confirming the market size *** sum,our findings document that downstream competition can motivate upstream firms to innovate through vertical industrial chain,providing some useful insights for China to build a fair market competition environment and promote innovation-driven growth regime.

关键词： downstream competition upstream firms'innovation vertical industrial chain market size effect

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Adjustment and Reorganization of the Diversified Dispute Resolution from the Perspective of state Governance

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Frontiers of law in China-Selected Publications from Chinese Universities 2024年第1期19卷 1-20页

作者： GU Peidong School of law Zhongnan University of Economics and LawWuhan 430073China

The diversified dispute resolution(DDR)in China is different from the alternative dispute resolution(ADR)in Western countries with respect to its fundamental cause and political,economic,social,and cultural *** better understand the DDR,the academic community shall go beyond the superficial feature of"distributing the burden of litigation"of the ADR in Western countries and consider it as the basic institutional arrangement and regular governance practice of state ***,we can adjust and reorganize the DDR based on such ***,after understanding the general features of dispute resolution forms,we should mobilize,aggregate,integrate,and use the dispute resolution resources in a society to improve and expand non-litigation dispute resolution forms and increase the overall supply of dispute resolution *** the real features of disputes in China and its specific demands for dispute *** or regulate the choice of dispute resolution foms for the parties to a dispute through reasonable system design,so that the dispute resolution demands and dispute resolution forms can be *** particular,the Communist Party of China(CPC)and Chinese governments should play the leading and organizing role in the DDR,to comprehensively improve the effectiveness of the"Pluralistic-Unity-Style"dispute resolution.

关键词： state governance diversified dispute resolution dispute resolution resources disputeresolutiondemands

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Bolshoi Ussuriisky Island: Issues

Bolshoi Ussuriisky Island: Issues

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作者： Zh.Zh.Chimitdorzhiev Valerii Spidlen khabarovsk state academy of economics and law room 709 60Serysheva Str.680031KhabarovskRussia

The article explores the development model of Bolshoi Ussuriisky Island within the format of"One island–two countries".The author analyses the existing concepts of the island development and assesses possible scenari...

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INTER-BUDGET REGULATION DEVELOPMENT IN CONDITIONS OF RESULT-ORIENTED BUDGETING INTRODUCTION

INTER-BUDGET REGULATION DEVELOPMENT IN CONDITIONS OF RESULT-...

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东北亚学术论坛2014/1

作者： M.N.Solomko khabarovsk state academy of economics and law

Present- day problems and economic outlook leads to changes in the sphere of public finance,including intergovernmental budget relations and inter- budget *** article deals with specific features of inter- budget regulation in terms of fiscal *** features are high level of fiscal self- sufficiency,economic interests of all sides of inter- budget regulation in high fiscal and economic results’ reaching,coordination of national and local fiscal *** features,as well as some results and disadvantages of contemporary inter- budget regulation,are presented in the article.

关键词： Public finance Budget Intergovernmental budget relations Budget regulation Inter-budget regulation Result-oriented budgeting

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Foreign Investments in a Region as a Factor Influencing Economic Structure

Foreign Investments in a Region as a Factor Influencing Econ...

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作者： N.S.Frolova khabarovsk state academy of economics and law

This article considers application of foreign capital in Russian economy from the perspective of possible adaptation of valuable experience of business administration and technological *** is also important to discuss direction of foreign investments into Russian regions for the purpose of diversification of their economic structure.

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MANAGEMENT OF COMPANY EXPENSES AS EFFECTIVE METHOD OF PREVENTION OF A state CRISIS

MANAGEMENT OF COMPANY EXPENSES AS EFFECTIVE METHOD OF PREVEN...

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作者： Elena A.Gibelneva khabarovsk state academy of economics and law

Prevention of a crisis state of the organization can be carried out in several *** over the condition of activity of the organization on various indicators and their dynamics and holding actions for identification of negative situations and their assessment represent anti-recessionary ***’management is an important element in system of prevention of crisis situations in the

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ADVANCES IN TECHNOLOGY COMBINED PRODUCTS

ADVANCES IN TECHNOLOGY COMBINED PRODUCTS

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作者： T.K.Kalenik S.M.Dotsenko D.V.Kupchak O.I.Lyubimova khabarovsk state academy of economics and law

Given the promising and practical significance to develop new products,researchon the development of formulation technology and consumer evaluation of the properties products with a specific chemical composition of a given functional orientation are relevant in today’s production and *** important factor affecting a human health is a high quality,balanced diet,which contributes to

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