Internet,Technological Innovation and High-Quality Economic Development

Using the panel data of 29 provinces in China from 2015 to 2018, this paper analyzes the impact of the internet, technological innovation, and their interaction on high-quality economic development. As the results show, the internet and technological innovation promote economic growth efficiency, economic growth stability, industrial structure optimization, and sustainable development level, where technological innovation promotes more significantly but hinders the economic welfare level to some extent; the interaction between the internet and technological innovation has a significant positive correlation with high-quality economic development and strengthens the promotion of technological innovation on high-quality economic development; human capital plays a significant role in promoting all aspects of high-quality economic development, while fiscal expenditure has no significant impact on high-quality economic development. Therefore, the internet should be leveraged to drive technological innovation capacity, and better play the guiding role of the government.     

长期股权投资会计计量属性选择问题分析

长期股权投资会计计量属性是历史成本、公允价值还是其他?对长期股权投资会计准则和相关理论及实务不具备较为深刻理解的学术研究者与实务工作者恐难界定。会计计量是会计系统的核心职能,以长期股权投资来源渠道为视角,以长期股权投资相关的具体会计准则为基础,剖析并界定不同来源的长期股权投资的会计计量属性,并分析选择不同会计计量属性的经济后果,旨在提升企业长期股权投资会计信息的可靠性、相关性以及信息透明度。     

How Does Corporate Social Responsibility Affect Corporate Continuous Innovation?

From the perspective of sustainable development, this paper analyzes the impact of corporate social responsibility (CSR) on the corporate continuous innovation based on the theory of innovation economics and the demand for innovationdriven development, and then conducts a series of empirical tests based on a sample of Chinese A-shared listed companies from 2008 to 2016. The results show that better CSR performance is conducive to the continuous innovation, and this positive relationship is more pronounced for firms with voluntary accounting information disclosure, for firms of non-high-technology industries, and when policy uncertainty is high. This paper not only enriches the literature on CSR but also provides theoretical references for the innovation practice of enterprises under the innovation-driven strategy.     

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1 School of Mechanical Engineering, Northwestern Polytechnical University, Xi’an, China 2 State IJR Center of Aerospace Design and Additive Manufacturing, Northwestern Polytechnical University, Xi’an, China 3 School of Mathematics and Statistics, Northwestern Polytechnical University, Xi’an, China     

促进农村劳动力质量提升全面推进乡村振兴——大学生农村实习就业策略研究

全面推进乡村振兴是全面建设社会主义现代化国家的重大战略之一。乡村的全面振兴和发展离不开高质量劳动力的支撑，在农村建立一支高素质的人才队伍是促进农村地区发展的重要途径。大学生农村实习就业不仅为全面推进乡村振兴战略实施提供了人才支撑，而且有利于促进我国农业现代化建设，实现农村劳动力质量提升，缓解当前大学生就业压力，实现大学生的人生价值。然而目前受传统历史及文化等因素的影响，大学生赴农村实习就业情况并不理想；学生农村就业数量少、时间短、形式单一，农村相关政策保障不健全；加之社会对乡村的偏见和误解深刻影响着大学生赴农村实习就业的意愿；高校学生对农村实习就业缺乏正确的理解。因此，要全面分析当前大学生农村实习就业的策略，建立健全大学生农村实习就业体系；构建新型高校毕业生农村就业长效机制，解决大学生就业结构性矛盾和当前农村劳动力质量低等问题。探索大学生农业基层就业与农村劳动力质量提升二者互惠、互促、互进新范式。     

双循环新发展格局下金融科技的风险衍生、监管挑战与治理路径

近年来,金融科技凭借互联网、大数据、区块链、人工智能等高新技术与传统金融业态深度融合,有效提高了金融服务质效、促进了金融创新发展。2020年5月以来,习近平总书记提出并多次强调要“加快形成以国内大循环为主体、国内国际双循环相互促进的新发展格局”。推动形成“双循环”新发展格局,是未来一段时期经济发展的首要任务,也是“十四五”时期金融改革发展的着眼点。在此背景下,加强高新技术在金融领域的应用,以金融科技改变金融领域生态,重塑金融发展格局,是金融改革发展的重要抓手,但同时也给金融监管带来了诸多挑战。因此,本文以金融科技的发展现状为出发点,剖析金融科技的风险衍生机理,深挖当下金融科技发展面临的诸多监管挑战,并提出相关治理路径。