Research on Public Participation in Public Procurement:In the Context of Digital Economy

Public participation in public procurement is an important guarantee for its sustainable and healthy operation.In the era of digital economy and big data,public participation in information disclosure,service quality,and service pricing in public procurement plays an important role.Public private partnerships are an innovative form of public procurement.This study sorts out the issues of public participation in PPP projects,and puts forward several suggestions based on data thinking.In terms of public procurement project information disclosure,big data technology is used to improve the timeliness and breadth of information disclosure,and enhance the professionalism of information disclosure.Performance-oriented public procurement focuses on service quality,and guarantees service security through information platforms and professional third parties.The stakeholders use big data to supervise social organizations,so that they actively represent the public to file lawsuits in public procurement and relieve the public’s damaged rights and interests.The protection of the public’s right to know,suggest and supervise is inseparable from the training of professional talents by universities.Colleges and universities attach great importance to the cultivation of big data-oriented public procurement professionals,which includes improving teachers’teaching ability,building a new knowledge system that combines big data and public procurement,and setting professional courses for students at different learning stages through connotative development.

Research on Teaching Innovation of Property Insurance Course:Based on the Perspective of Big Data Development

The development of big data has brought unprecedented challenges and opportunities to the teaching reform of higher education.Property insurance course is the core course of economics and management,and it is the guarantee for the supply of talents in the health financial market.Big data technology and data economy put forward innovative requirements for its teaching objectives,teaching content,and teaching system.In China’s new round of double-first-class universities and disciplines,big data is an important foundation and driving force.The comprehensive integration of property insurance and big data is reflected in:Cultivate students’big data thinking;Cultivate students’practical application ability based on market employment needs;Build a new discipline system of applied economics,and achieve good coordination between property insurance courses and other disciplines;The government,enterprises and universities form a strategic partnership to jointly participate in the development and construction of courses;The formulation of government policies can have a better governance effect on the development of higher education and talent training.

Research on Tax Planning of PPP Projects in China: Based on the Perspective of Digital Economy

The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.