Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services

It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.

A Discussion on Models of Co-action and Innovation of Government and Enterprises in Agricultural Industrialization——Taking Shandong Fengyu Edible Fungus Co.,Ltd as an Example

The development of agricultural industrialization is an effective way of optimizing rural industrial structure and increasing peasants＇ income. Taking Shandong Fengyu Edible Fungus Co.,Ltd as an example, the paper discusses the development and innovation of edible fungus industry in production models, management system and operational mechanism in Wucheng City. It is expected to be helpful for innovating the development of agricultural industrialization in China.

Research on the Collaborative Governance of Social Responsibility in Online Audiovisual Enterprises

This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises and conducts an in-depth analysis of the problems and influencing factors related to the social responsibility aberrations of online audiovisual enterprises. Drawing upon social responsibility theory and collaborative governance theory, this research constructs a social responsibility guidance and governance system guided by the public, supported by the voluntary fulfillment of responsibilities by online audiovisual enterprises, and based on the collaborative participation of diverse stakeholders. It explores and optimizes the implementation pathways of this system, providing theoretical support and practical guidance for promoting the sustainable development of online audiovisual enterprises. Furthermore, it aims to contribute to the creation of a harmonious Internet ecosystem.

Current Situation and Mode of Talent Training in Marine Cultural Industry Based on Collaborative Innovation of Governments,Enterprises,Colleges,Scientific Institutions and Users

Based on the present situation of talent training in marine cultural industry,the collaborative innovation mechanism of governments,enterprises,colleges,scientific institutions and users was used to construct the mode of talent training in marine cultural industry. It is needed to give full play to the active roles of governments,enterprises,colleges,scientific institutions and users in the training of marine cultural talents,develop training mode of innovative scientific and technological talents,speed up the construction of collaborative innovation ability of marine cultural talents,and improve the efficiency of talent training.

The Establishment of the Innovative and Practical Teaching Mode for Architecture Majors with the Help of “Schools-Enterprises-Governments-Research Institutions”

This paper focuses on the establishment of the teaching mode of innovative and practical architectural professionals, which is assisted by colleges and universities, enterprises, governments and research institutions. This paper believes that through the reform of the teaching mode, we can solve the problems such as the ivory-towered teaching of architecture in colleges and universities, the superficial teaching contents, inadequate teaching staff, students' poor innovation practice ability and tight professional funds. It is expected that this paper can provide assistance for architecture majors in the guidance of innovative ideas, the building of practical ability, and the establishment of knowledge system.

Choice between Ways of Talent Training in Marine Cultural Industry--Based on Collaborative Innovation of Governments, Enterprises, Colleges, Scientific Institutions and Users

Based on the present situation of talent training in marine cultural industry,the collaborative innovation mode of governments,enterprises,colleges,scientific institutions and users was used to study the ways of talent training in marine cultural industry.

Study on Talent Training Mechanisms of Marine Cultural Industry Based on Collaborative Innovation of Governments,Enterprises,Colleges,Scientific Institutions and Users

Based on the review of related concepts,the current situation and problems of talent training in marine cultural industry in China were analyzed,and talent training mechanisms of marine cultural industry based on collaborative innovation of governments,enterprises,colleges,scientific institutions and users were proposed to promote the transformation,upgrading and vigorous development of marine cultural industry,accelerate the spread of marine culture with Chinese characteristics,and build China into a maritime power.

Problems and Countermeasures in Benefit Linkage between Agricultural Leading Enterprises and Farmers

The agricultural leading enterprises and farmers have formed a mutual linkage,mutual restraint,and interdependent benefit linkage mechanism.This paper mainly analyzes the existing problems in the benefit linkage between the agricultural leading enterprises and farmers,and draws on the successful domestic benefit linkage model,and comes up with policy recommendations to provide an effective approach for agricultural leading enterprises to promote development of farmers.

Application of Collaborative Innovation of Governments,Enterprises,Colleges,Scientific Institutions and Users in the Talent Training of Marine Cultural Industry: A Case Study of Maritime Universities

Based on the literature review of collaborative innovation of governments, enterprises, colleges, scientific institutions and users, the ap-plication situation of collaborative innovation of governments, enterprises, colleges, scientific institutions and users in the talent training of marine cultural industry in maritime universities was analyzed, and the problems existing in the talent training of marine cultural industry were explored. Finally, corresponding countermeasures and suggestions were put forward.

Research on Talent Training System of Marine Cultural Industry Based on Collaborative Innovation of Governments,Enterprises,Colleges,Scientific Institutions and Users

This paper focuses on the coupling between talent training system of marine cultural industry and collaborative innovation of govern-ments, enterprises, colleges, scientific institutions and users. Firstly, the significance of talent training in marine cultural industry for the construction of China as a maritime power was analyzed. Secondly, the current situation of talent training in China＇s marine cultural industry and the existing problems were analyzed. Finally, how to integrate the collaborative innovation of governments, enterprises, colleges, scientific institutions and us-ers into the talent training system of marine cultural industry was explored to help talent training to break through the bottleneck and promote the vig-orous development of marine cultural industry.

Talent Training of Marine Cultural Industry Based on Collaborative Innovation of Governments, Enterprises, Colleges, Scientific Institutions and Users: A Case Study of Shanghai City

Based on the collaborative innovation of governments, enterprises, colleges, scientific institutions and users, the possible shortcomings of talent training of marine cultural industry in Shanghai City were analyzed by using the case study method, and some specific measures for talent trainingofmarineculturalindustryinShanghaiCitywereproposed.

Measures for Government Supervision Department to Strengthen Supervision on Safety Production of Construction Enterprises

Safety production has always been a concern.In the field of construction,the supervision of safety production can be roughly divided into internal supervision and external supervision.External supervision is usually carried out by specific government regulatory departments.The trend of government supervision departments to strengthen the safety production management of construction enterprises is obvious,and a series of deficiencies in the supervision need to be effectively made up.In the new era,the supervision of work safety needs to be further strengthened,and the role and value of supervision need to be fully reflected.This paper will specifically analyze the current situation of the government supervision department on the safety production of construction enterprises,and put forward more effective supervision strategies.

The Technical Innovation Mode of the Knowledge Enterprises and the Government Substitute——The Management Innovation of the Chinese Knowledge Enterprises

The Chinese economists believe that the government substitute has the positive external effect on the management of the knowledge enterprises. The mix innovation mode of the government substitute will improve the efficiency of the technical innovation mode of the knowledge enterprises. The knowledge enterprises of the developing country can use the mix innovation mode of the government substitute for reference.

Non-government Enterprises Need Government Support

Director of the R & D center of the State Council, Mr Chen Qingtai affirmed, in his recent report, that China'snon-government enterprises can sufficiently Promote our economic growth, in view of their thriving in theChinese system, congenial weakness is inevitable, therefore, China's non-government enterprises must improvethemselves and strive to overcome congenial shortcomings. In the end, Mr Chen Qingtai appealed for anadjustment of related policies by authorities.

The Belt and Road Initiative and the 2030 Agenda for Sustainable Development:seeking linkages for global environmental governance

Global environmental cooperation serves as an important part in the Chinese ideal of building a Community with a Shared Future for all Human Beings. The report of 19 th CPC National Congress indicates that China is committed to proactive mitigation under the Paris Agreement and further participating in global environmental governance under the 2030 Agenda for Sustainable Development, and both of which are largely integrated to the Belt and Road Initiative(BRI). BRI are also closely linked with South-South environmental and climate cooperation proposed by China from previous UN summits. Based on shared ideas, intersected agendas, and compatible governance approaches, BRI and the 2030 Agenda for Sustainable Development grow increasingly relevant and they might form synergies based on increasingly interactive relations. In sum,seeking and intensifying the linkages between BRI and 2030 sustainable development goals(SDGs) could address global environmental governance deficits and enhance cooperation among nations.

Government subsidies, dual-credit policy, and enterprise performance: Empirical evidence from Chinese listed new energy vehicle companies

The development of the new energy vehicle industry has become a key force driving the goals of carbon peak and carbon neutralization.To better guide future strategies,this study investigates the dual impact of subsidy and dual-integral policies on the performance of new energy vehicle enterprises.This study first theorizes the influential mechanism according to the institutional-based approach and technical innovation theory,and then collects data from listed companies in the new energy vehicle industry from 2016 to 2020.The hypotheses are examined using a two-way fixed-effects model.The findings show that:(1)subsidy policies are can still improve enterprise performance,but not through green technology innovation;(2)the dual-credit policy can improve enterprise performance through green technology innovation;and(3)under current policy conditions,with subsidies declining annually,the interaction effects between the subsidy and dual-integral policies will also decrease.Thus,this study suggests that non-monetary industrial policy,represented by the dual credit policy is a more effective alternative to government subsidies.

Corporate Governance Mechanisms： Evidence From Small- and Medium-Sized Enterprises （SMEs）

This paper aims to investigate the extent to which Malaysian small- and medium-sized enterprises （SMEs） adopted corporate governance （CG） principles and their effects on firm performance. The principles examined included： establishing clear roles and responsibilities; strengthening composition; and reinforcing independence. The paper is based on a questionnaire survey study among 113 SMEs that consisted of 35% （39） of manufacturing and related services and 65% （74） from services including information and communication technology （ICT）, primary agriculture, construction, mining, and quarrying. The analysis of the data indicates that 32% of the respondents said that the primary reason why they have their own business is to have control over their own working life. This fmding appears to confirm the f＇mancing theory that SMEs owners have other goals than profitability. In addition, 30% of SMEs perceived that the most important role played by the board is risk management; hence, these boards have a greater control over financial risks that may lead to better financial performance. The analysis also shows that 81% of the respondents＇ board consisted of internal board members only. These enterprises need to see the important role of external board members as a source of advice providers and experts to them. For policies relating to clear roles and responsibilities of board, only 28% of the respondents established clear functions reserved for the board and those delegated to management; substantial respondents did not draw up policies relating to reinforce board independency （between 75% and 79%） and to strengthen board composition （46%）. Besides, 68% of the respondents have the position of chairman and CEO held by same individuals and 81% of the chairman is an executive member of the board. These findings suggest that SMEs cannot see the importance of strengthening board and having independent board members. Regression analysis also indicates that board independence has a significant and positive impact on firm performance. Hence, SMEs need to appreciate networking advantages, competency, and strategic knowledge that the right board can offer. The governmental ministries and agencies in Malaysia need to take active measures to encourage SMEs to strengthen their board governance, because SMEs are the important economic powers for stimulating national economic growth. This paper contributes to the empirical literatures on the adoption of CG principles and their effects on SMEs＇ firm performance in emerging markets.

Modernization of Governance System and Governance Capability of State-Owned Enterprises

State-owned enterprises are important pillars of socialism with Chinese characteristics,and the modernization of their governance system and governance capacity is an important part of the modernization of the national governance system and governance capacity.Through case study and specific practice,this paper carries out an in-depth thinking and serious analysis on how to promote the modernization of the governance system and governance capacity of state-owned enterprises under the new situation and requirements.This paper puts forward three kinds of management and control mechanism to enhance core competence in addition to the specific implementation path by using digital governance means.

Government Subsidies and Enterprise Innovation:Moderation Effect of Absorbed Slack

It is worth studying whether enterprises receiving government subsidies can transform them into innovative achievements under the constraints of enterprise resources.The data from the three industries of electronics,pharmaceuticals,and information technology during 2013-2016 were empirical tested to verify the moderating effect of the absorbed slack on the relationship between government subsidies and enterprise innovation.The results show that government subsidies can promote enterprise innovation;absorbed slack promotes enterprise innovation;the absorbed slack of enterprises plays a positive moderation role in the relationship between government subsidy and enterprise innovation.In other words,the enterprises with high absorbed slack can promote the innovation of enterprises by government subsidies.The conclusions provide theoretical guidance for government departments to select the most suitable enterprises which accept innovative subsidies.

Research on Resource Development Countermeasures and Environmental Governance of Cruise Tourism Enterprises in China

The development of tourism resources aims to process tourism raw materials into direct-consumption tourism products. The essence of this behavior is innovation. The theory of innovation in economics, management, sociology, oriental management, and related disciplines provided methodology for the development of tourism resources and pointed out the direction. With the development of tourism, the cruise economy has grown and the urban economy has been rapidly developed and improved. However, while cruise tourism brings economic benefits, the discharge of various waste water and exhaust gas from cruise ships of major cruise companies also brings about some environmental pollution problems. Therefore, the environmental protection issue of cruise tourism companies is a sustainable development issue. Persisting in sustainable development strategy, we attach importance to the environmental governance of the cruise tourism industry.