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Regulation Law of Turbine and Generator in Organic Rankine Cycle Power Generation Experimental System
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作者 潘利生 王怀信 史维秀 《Transactions of Tianjin University》 EI CAS 2014年第4期237-242,共6页
In the performance experiment of organic Rankine cycle power generation experimental system, the loadresistance-regulation method is one of the most important regulation methods. However, the regulation law has not be... In the performance experiment of organic Rankine cycle power generation experimental system, the loadresistance-regulation method is one of the most important regulation methods. However, the regulation law has not been clear enough to guide the experiment, which is unfavorable to the experimental research on organic Rankine cycle. In this paper the regulation law of turbine and generator by the load-resistance-regulation method is studied theoretically and experimentally. The results show that when the thermal cycle parameters keep constant, the turbine speed increases with the increase of load resistance and there is a maximum value of transmission-generator efficiency with the variation of the turbine speed; when the turbine speed and generator speed keep constant, the transmissiongenerator efficiency decreases and gradually tends to zero with the increase of load resistance. 展开更多
关键词 organic Rankine cycle (ORC) regulation law load-resistance-regulation method
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Improvement of Urban Rail Transit Laws and Regulations System in China
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作者 LI Jian 《International English Education Research》 2016年第2期14-16,共3页
Legal management is the fundamental guarantee of urban rail transit management's benign operation; and the comprehensive legal management of urban rail transit is also the important development trend of urban rail tr... Legal management is the fundamental guarantee of urban rail transit management's benign operation; and the comprehensive legal management of urban rail transit is also the important development trend of urban rail transit in the world. This article aims to analyze the problems existing in China's urban rail transit legal management, to improve the corresponding laws and regulations system, and to put forward some suggestions on how to optimize the urban rail transit legal management. 展开更多
关键词 Urban Rail Transit Legal Management laws and regulations system
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Tracking and Monitoring Leaf Development, Coupling Law and Regulation Techniques during Flowering Period of Hybrid Foxtail Millet (<i>Setaria italica</i>(L.) P. Beauv.) Parental Lines 被引量:1
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作者 Qiang Li Dan Liu +5 位作者 Guoxing Ma Yanhua Shi Yanjiao Cui Xiaodong Zhang Suying Li Zhengli Liu 《Agricultural Sciences》 2021年第2期84-111,共28页
The determining factor of<em> Setaria italica </em>(L.) P. Beauv. is the coupling of its flowering stage and outcrossing rate which leads to low and unstable seed yields in self-pollinated foxtail millet h... The determining factor of<em> Setaria italica </em>(L.) P. Beauv. is the coupling of its flowering stage and outcrossing rate which leads to low and unstable seed yields in self-pollinated foxtail millet hybrids and thereby limits their large-scale application. In this study, Datong 27, Datong 29 and gu 83 were screened and identified through meticulous observations of their pollination habitats. High exposure rate, degree of exposure and plump of stigma are good factors to accept foreign pollen. Datong 27 and Datong 29 have some additional characteristics, such as long filaments and exposed and full anthers that contain a large amount of pollen. We transformed into a series of stigma-exposed and plump sterile lines that easily accepted exotic pollen. New restorer lines with anthers that were full of powder and exhibited quick recovery, which improved the parental lines’ heterosexual characteristics. By tracking and monitoring the leaf development of the new sterile and restorer lines, a coupling law of leaf development was determined and a series of flowering control measures were formulated. These factors ensured that the parental lines encounter one another during the flowering stage. By utilizing fertilizer and water, the vitality of the female stigma, amount of powder scattered and powder loosening time were prolonged, which increased hybrid seed yields from 1500 to 3000 kg/hm<sup>2</sup>. These findings were helpful in resolving the technical problems of seed production that restricted the propagation of foxtail millet hybrids and supporting future large-scale applications. 展开更多
关键词 Foxtail Millet HYBRIDS Leaf Age Coupling law Flowering regulation Seed Production Technology
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Food safety regulatory systems in Europe and China:A study of how co-regulation can improve regulatory effectiveness 被引量:17
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作者 Kevin Chen WANG Xin-xin SONG Hai-ying 《Journal of Integrative Agriculture》 SCIE CAS CSCD 2015年第11期2203-2217,共15页
Food safety has received a great deal of attention in both developed and developing countries in recent years. In China, the numerous food scandals and scares that have struck over the past decade have spurred signifi... Food safety has received a great deal of attention in both developed and developing countries in recent years. In China, the numerous food scandals and scares that have struck over the past decade have spurred significant food safety regulatory reform, which has been increasingly oriented towards the public-private partnership model adopted by the Europe Union's (EU) food safety regulatory system. This paper analyzes the development of both the EU's and China's food safety regu- latory systems, identifies the current challenges for China and additionally considers the role of public-private partnership. The success of co-regulation in the food regulatory system would bring significant benefits and opportunities for China. Finally, this paper recommends additional measures like training and grants to improve the private's sector effectiveness in co-regulating China's food safety issues. 展开更多
关键词 food safety co-regulation public-private partnership Food Safety law of China European Union China
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Stakeholders’ Compliance with Existing Construction Health and Safety Related Laws and Regulations in Ghana
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作者 Dickson Osei-Asibey Joshua Ayarkwa +2 位作者 Alex Acheampong Emmanuel Adinyira Peter Amoah 《Journal of Building Construction and Planning Research》 2021年第2期138-159,共22页
This paper explored stakeholders’ compliance with existing laws and regulations related to construction health and safety (CHS) in the Ghanaian construction industry (GCI). Qualitative research approach was adopted f... This paper explored stakeholders’ compliance with existing laws and regulations related to construction health and safety (CHS) in the Ghanaian construction industry (GCI). Qualitative research approach was adopted for the data collection, using semi-structured interview guide. An in-depth face-to-face interview based on the grounded theory approach was conducted with actors who play important roles in ensuring health and safety at the construction site as well as key officers and professionals who are the major stakeholders in the GCI. Content analysis was adopted for the analysis of the qualitative data. The findings of the study show customary laws, bye laws, Labour Act, 2003 (Act 651), Local Governance Act, 2016 (Act 936) and the contract document as the key existing CHS related laws and regulations that the stakeholders comply with. The stakeholders also identified the following construction health and safety related regulations in the GCI which have low compliance rate: Factories, Shops and Offices Act, 1974 (Act 323), Environmental Protection Act, 1994 (Act 490), among others. The findings of the research contribute to knowledge of stakeholders’ compliance with existing laws and regulations related to CHS, and underscore the need to ensure monitoring and enforce compliance in the GCI. The findings further identify areas for stakeholders to focus attention on ensuring good health and safety practices, and also expose critical training and education needs for stakeholders in the GCI. The findings provide valuable insights on stakeholders’ compliance with laws and regulations related to CHS in Ghana, which may be applicable to other developing countries with similar construction industry. 展开更多
关键词 lawS regulationS COMPLIANCE Construction Health and Safety Ghana STAKEHOLDERS
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Order of Precedence Between Local Laws of Cities with Subordinate Districts and Regulations of Provincial Governments Clarifying Premises for Discussion Based on the Characteristics of Laws
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作者 Zheng Tai'an Lin Min Zhang Congrong 《Contemporary Social Sciences》 2018年第2期106-117,共12页
The lack of descriptions regarding the order of precedence between the local laws of cities with subordinate districts and the regulations of provincial governments in Legislation Law of the People's Republic of C... The lack of descriptions regarding the order of precedence between the local laws of cities with subordinate districts and the regulations of provincial governments in Legislation Law of the People's Republic of China(Legislation Law) has led to two divergent views. One holds that "the local laws of cities with subordinate districts should take precedence over the regulations of provincial governments," while the other supports the exact opposite. This is a value judgment issue in legislation. To reach a solution, we need to clarify the premises based on the characteristics of the laws in question so that a basic common ground can be established for discussion. The first premise for traditional legislation is that a law should be based on experience as well as logic; the second is that the experience of authority subjects, plus the three aspects of logic should outweigh the experience of social subjects, plus the three aspects of logic. With respect to postmodern legislation, the first premise is that experience should override logic, and the second is that the experience of the authority subject should take precedence over that of social subject, with no requirements for logical consistency. Since Legislation Law fal s into the category of postmodern legislation, according to the premises, the argument that the local laws of cities with subordinate districts should take precedence enjoys wider acceptance, but the view is logically challenged in terms of conceptual consistency, system consistency and principle consistency. More studies must be conducted to facilitate the discussion. 展开更多
关键词 cities with subordinate districts local laws regulations of provincial governments order of precedence premises postmodern legislation
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The Animal Health Law-Regulation EU 2016/429 and the Future of Food Safety and Free Commerce in Europe
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作者 Giancarlo Ruffo Valentina Locatelli +1 位作者 Francesco Maraschi Paola Fossati 《Journal of Food Science and Engineering》 2018年第2期61-64,共4页
The aim of this study was to analyze the contents of Reg.(EU)No.429/2016,and to assess its role in guaranteeing the efficient application of the disease prevention and control rules into member state.Furthermore,the a... The aim of this study was to analyze the contents of Reg.(EU)No.429/2016,and to assess its role in guaranteeing the efficient application of the disease prevention and control rules into member state.Furthermore,the authors evaluated the impact of the abovementioned Regulation on the legislation on public health and food safety already in force in Europe(Regulations EC No.178/2002,No.882/2004,No.853/2004)and considered the global impact of the new rules on the effective functioning of the internal market.The study pays attention also to the TFEU(treaty of lisbon on the functioning of the European union)procedure to delegate to the commission the power to adopt non-legislative acts of general application that supplement or amend certain non-essential elements of a legislative act. 展开更多
关键词 ANIMAL HEALTH law food safety VETERINARY OFFICIAL controls EU regulation public HEALTH transmissible ANIMAL diseases disease NOTIFICATION
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Traditional Chinese Medicine in Malaysia: A Brief Historical Overview of Laws and Regulations
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作者 Hon Foong Wong Shih Chau Ng +6 位作者 Wen Tien Tan Huiying Wang Xun Lin Si Woei Goh Bao Ling Hoo Chyong En Chai Jun Liu 《Chinese Medicine and Culture》 2019年第4期162-165,共4页
Although traditional Chinese medicine(TCM)has been a part of the Malaya and the Malaysia people’s method of maintaining health and well-being for many centuries,it was never been enrolled in the public health-care sy... Although traditional Chinese medicine(TCM)has been a part of the Malaya and the Malaysia people’s method of maintaining health and well-being for many centuries,it was never been enrolled in the public health-care system.However,the rising cost of Western drugs and the increasing number of people frequenting TCM has driven the government to search for cheaper options and to look into its safe practice.In 1992,the government mandated all TCM herbal products to be registered with the National Pharmaceutical Control Bureau.All TCM products sold in Malaysia are now Good Manufacturing Practice certified.The government has also established a Traditional and Complementary Medicine Division within the Ministry of Health.Between 2008 and 2014,a traditional and complementary medicine unit was set up in major hospitals in all states.TCM is one of the main services offered by the unit.In 2016,the government enacted the Traditional and Complementary Medicine Act to regulate the TCM practice.Subsequently,a 10-vear blueprint has been drawn to support the development of all traditional and complementary medicines in Malaysia.This article aims to provide a brief overview on the regulatory development of TCM in Malaysia. 展开更多
关键词 Development of traditional Chinese medicine historical overview laws and regulations MALAYSIA Traditional Chinese medicine
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Implementation Regulations for China's Labor Contract Law
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作者 Gregory M.Sy 《China's Foreign Trade》 2008年第Z3期30-31,共2页
1.Introduction On January 1,2008,the Labor Contract Law of the People's Republic of China(LCL)became effective,resulting in wide- spread changes in labor policy for all companies and other af- fected organizations... 1.Introduction On January 1,2008,the Labor Contract Law of the People's Republic of China(LCL)became effective,resulting in wide- spread changes in labor policy for all companies and other af- fected organizations.As is the case with legislating in China, many details were left for resolution in implementing regulations, 展开更多
关键词 LCL Implementation regulations for China’s Labor Contract law THAN
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The Cost Analysis on the Law Regulation for Recycling Economy
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作者 Zhou Yingnan Yang Lin Wang Xuedong 《Ecological Economy》 2005年第4期80-82,共3页
The paper analyzes the external economy of pollution, Two different cost models of enterprises are established From the point of enterprises and the government, the measures of eliminating the externalily are discusse... The paper analyzes the external economy of pollution, Two different cost models of enterprises are established From the point of enterprises and the government, the measures of eliminating the externalily are discussed, and the limits the measures are analyzed. 展开更多
关键词 EXTERNALITY cost analysis recycling economy law regulation
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Huu S. TIEU Request for FDA to Establish Regenerating Human Cells as Law on December 13, 2016 President Barack H. Obama Signed the 21st Century CURES Act into FDA Regulation and Law
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作者 Huu S. Tieu Martin F. Loeffler Edgar A. Ayala 《Open Journal of Regenerative Medicine》 CAS 2022年第3期55-62,共8页
Background and Aims: On November 24, 2009, Huu S. TIEU and Golden Sunrise Pharmaceutical, Inc. (Golden Sunrise) applied for the Technology and Innovation to be reviewed and evaluated by the U.S. Food and Drug Administ... Background and Aims: On November 24, 2009, Huu S. TIEU and Golden Sunrise Pharmaceutical, Inc. (Golden Sunrise) applied for the Technology and Innovation to be reviewed and evaluated by the U.S. Food and Drug Administration (FDA). In the review and evaluation, it was requested by Golden Sunrise designated the new indications for this application under Serious or Life-threatening conditions or diseases. Discussions followed with the FDA, Huu S. TIEU, and Golden Sunrise for FDA approval on new products and new indications on existing new Medical Technology and Innovation. It was agreed in Year-2015 that the FDA would take the request for new indications to the United States Congress to establish into FDA regulation and law. At that time the following was the FDA Guidance—“Emergency Use of a Test Article” is exempt from prior Institutional Review Board or Advisory Committee evaluation and approval, provided that such emergency use is reported to the Institutional Review Board within five working days after use. Expedited Institutional Review Board or Advisory Committee approval is not permitted in emergency use. There has been no funding to the authors for the writing or publication of this article. Methods: It was requested by Huu S. TIEU and Golden Sunrise in documents given to the FDA to have Serious or Life-threatening conditions or diseases indication be recognized by law. On August 08, 2015, the FDA responding to this request took the documentation produced by Golden Sunrise to the United States Congress on behalf of Golden Sunrise and Huu S. TIEU. This article encompasses the FDA regulatory method as well as the discussion and results of the establishment of the FDA and the 21<sup>st</sup> Century Cures Act. Results: On December 13, 2016, H.R.34—114<sup>th</sup> United States Congress (2015-2016) 21<sup>st</sup> Century CURES Act was signed into law by President Barack H. Obama which included the Serious or Life-threatening indication to be written into the CURES Act. In summary, the 21<sup>st</sup> Century Cures Act is a landmark piece of legislation that enjoyed broad bipartisan support in United States Congress. The main goals of the Act are impactful and should transform future cancer, neurologic, and precision medicine or drug research as well as aid individuals with mental health is intended to facilitate the prompt approval of new agents and devices, clinicians should be aware of the types of data behind an approval and take this into consideration when developing illnesses and opioid dependence. However, some of the wording within the CURES Act regarding the drug and device approval process may bring pause to health care providers including pharmacists. Although this wording and implementing care plans and counseling patients. The 21<sup>st</sup> Century Cures Act was incorporated into laws and regulations by the FDA under § 3072 of the Act grants the Commissioner of Food and Drugs the authority to appoint and set the annual rate of pay for outstanding and qualified candidates to scientific, technical, or professional positions that support the development, review, and regulation of medical products. 展开更多
关键词 Huu S. TIEU Request for FDA to Establish Regenerating Human Cells as law on December 13 2016 President Barack H. Obama Signed the 21st Century CURES Act into FDA regulation and law
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Link China issues regulation to clear labor contract law misunderstanding
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《China's Foreign Trade》 2008年第Z3期31-,共1页
China's State Council,the country's Cabinet,issued an implementation regulation for Labor Contract Law on September 18 in an effort to clarify confusion surrounding the law.
关键词 Link China issues regulation to clear labor contract law misunderstanding
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Analysis of Laws and Regulations on Vaccine Quality Control in China
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作者 Zhi Yuanyuan Wang Shuling He Yalan 《Asian Journal of Social Pharmacy》 2019年第3期92-99,共8页
Objective To analyze laws, regulations and the responsibilities of relevant authorities for vaccine quality control and to provide suggestions for improving vaccine quality control system in China. Methods Laws and ru... Objective To analyze laws, regulations and the responsibilities of relevant authorities for vaccine quality control and to provide suggestions for improving vaccine quality control system in China. Methods Laws and rules issued by related authorities were classified and studied. Results and Conclusion There are still some problems in the basic laws and regulations, including the lack of legal basis, the unclear responsibilities of relevant authorities and so on. We should improve the current laws, regulations as well as the responsibilities of the authorities so as to build up a sound system of vaccine traceability gradually. 展开更多
关键词 VACCINE QUALITY control law and regulation RELEVANT AUTHORITY
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International Comparative Study on Education Laws of the Persons with Disabilities: An Observation on Regulations on the Education of Persons with Disabilities
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作者 黄伟 ZHANG Wenhong 《The Journal of Human Rights》 2017年第4期327-335,共9页
The issue of education for people with disabilities has become of increasing concern. How can we effectively guarantee the basic right to education for persons with disabilities? Will the revised Regulation on Educati... The issue of education for people with disabilities has become of increasing concern. How can we effectively guarantee the basic right to education for persons with disabilities? Will the revised Regulation on Education for Persons with Disabilities meet their needs? This article takes the Regulation on Education for Persons with Disabilities as the core and compares it with the related special educational laws of the United States, Britain and Japan. The following conclusions were drawn from this study: In terms of educational concept, the three countries follow the concept of inclusive education, and pursue equity and educational justice. They not only pay attention to inclusive education but also focus on improving the quality of education for students with disabilities. All three countries focus on accommodating children with special needs, but each implements its programs in a different way. These practices can be used as reference for the development of a special needs education law in China. 展开更多
关键词 children with disabilities right to education regulation on the education of persons with disabilities international law special needs
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关于加强我国古籍保护法治建设的若干思考 被引量:1
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作者 张若冰 邱奉捷 +1 位作者 赵文友 胡平 《国家图书馆学刊》 CSSCI 北大核心 2024年第1期4-12,共9页
做好古籍保护与利用,对赓续中华文脉、弘扬民族精神、增强国家文化软实力、建设社会主义文化强国具有重要意义。近年来,国家高度重视古籍工作,古籍保护立法工作已经取得一定成效,但仍存在文物保护相关法律法规无法完全适用、古籍相关规... 做好古籍保护与利用,对赓续中华文脉、弘扬民族精神、增强国家文化软实力、建设社会主义文化强国具有重要意义。近年来,国家高度重视古籍工作,古籍保护立法工作已经取得一定成效,但仍存在文物保护相关法律法规无法完全适用、古籍相关规定较为宏观或效力较低、实践中仍有大量实际问题需要法律保障等问题。基于此,建议优先选择行政法规作为古籍保护立法的突破口,尽快推动《古籍保护条例》出台;平衡与已有法律法规和政策文件之间的关系;针对古籍保护利用中的实际需求和问题进行立法。表2。参考文献14。 展开更多
关键词 古籍保护 法律法规 政策文件
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生成式人工智能治理的经济法逻辑 被引量:1
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作者 董新凯 《山东师范大学学报(社会科学版)》 CSSCI 北大核心 2024年第3期95-109,共15页
在广受关注的生成式人工智能领域,各主要国家正在加强经济法治理,我国在该领域的经济法治理还未得到足够重视,并存在多方面问题。经济法的双重功能及其体系构造决定了它在生成式人工智能治理上具有不可替代的作用,围绕生成式人工智能的... 在广受关注的生成式人工智能领域,各主要国家正在加强经济法治理,我国在该领域的经济法治理还未得到足够重视,并存在多方面问题。经济法的双重功能及其体系构造决定了它在生成式人工智能治理上具有不可替代的作用,围绕生成式人工智能的国际规则竞争尤其需要经济法发挥作用。经济法对生成式人工智能的治理应当促进发展与安全的融合,注重系统治理,加强事前防范与事后回应相结合、专项规则供给与一般规则适用相结合。宏观调控法和市场规制法应当基于各自优势在生成式人工智能治理中发挥相应作用;考虑到生成式人工智能在不同阶段的复杂情形,经济法治理应当分段进行、区别对待。为了使经济法治理更加精准、更具效率,需要科学构建生成式人工智能风险评价机制。 展开更多
关键词 生成式人工智能 经济法治理 宏观调控法 市场规制法 风险评价
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著作权视域下深度合成算法技术的法律规制 被引量:5
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作者 蔡琳 杨广军 《西北工业大学学报(社会科学版)》 CSSCI 2024年第1期108-119,共12页
深度合成算法技术由于其趣味性与便捷性,满足了民众的多元化需求,集中应用于社交媒体、影视娱乐等领域。然而,深度合成算法技术激发用户创新内容的同时,在著作权领域也引发了一系列困境与挑战。通过梳理分析现行著作权法难以将深度合成... 深度合成算法技术由于其趣味性与便捷性,满足了民众的多元化需求,集中应用于社交媒体、影视娱乐等领域。然而,深度合成算法技术激发用户创新内容的同时,在著作权领域也引发了一系列困境与挑战。通过梳理分析现行著作权法难以将深度合成物纳入“作品”的范畴、现行合理使用制度难以判定对原作品的“深度合成行为”以及现行著作权法难以协调深度合成“作品”与原作品的保护边界这三大亟待解决的困境,并提出相应的著作权法规制路径,从而实现著作权保护与深度合成算法技术应用的平衡发展。 展开更多
关键词 深度合成算法技术 著作权法 困境 法律规制
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《中华人民共和国档案法实施条例》的时代意义、特点、内容及相关问题思考 被引量:1
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作者 王英玮 《北京档案》 北大核心 2024年第4期49-54,共6页
制定和施行《中华人民共和国档案法实施条例》是新时代建设与发展中国特色社会主义档案事业的必然要求。论文阐述了其时代意义、主要特点,说明了其主要内容,进一步探讨了如何制定“永久保管档案分级的具体标准和管理办法”与如何理解和... 制定和施行《中华人民共和国档案法实施条例》是新时代建设与发展中国特色社会主义档案事业的必然要求。论文阐述了其时代意义、主要特点,说明了其主要内容,进一步探讨了如何制定“永久保管档案分级的具体标准和管理办法”与如何理解和施行“任何内设机构和个人不得拒绝归档或者据为己有”之规定等问题。 展开更多
关键词 档案法实施条例 档案法 档案行政法规
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数字规制的场景、困境与进路:作为法治场域的元宇宙 被引量:2
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作者 沈伟 《政法论丛》 CSSCI 北大核心 2024年第3期21-31,共11页
元宇宙是数字规制的新场景,相关参与场景和产品应用的广泛性决定了元宇宙风险丛生、亟待治理。元宇宙治理面临伦理治理困境,具体体现在主体性、算法正义、数据伦理等方面,这些也是数字规制的难题,在人工智能等运用场景也有显现。由于技... 元宇宙是数字规制的新场景,相关参与场景和产品应用的广泛性决定了元宇宙风险丛生、亟待治理。元宇宙治理面临伦理治理困境,具体体现在主体性、算法正义、数据伦理等方面,这些也是数字规制的难题,在人工智能等运用场景也有显现。由于技术基础设施发展、传统法律监管滞后、数字货币监管缺位等客观情况,元宇宙法律监管也面临挑战,针对元宇宙的治理困境进行规则设计具有必要性。设计进路方面,元宇宙治理的相关规则应当以元宇宙的技术特征为底座,以算法和数据规制为抓手,以国际法与国内法的互动为方案,在国内法治、涉外法治和国际法治等不同层面确保元宇宙治理规则的宽覆盖、高效力与体系化。数字规制在确保实现人的价值的同时,需要推动数字经济和数字法治的发展。 展开更多
关键词 数字规制 元宇宙 数字货币 数字规则 数字国际法
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环境规制影响企业税收规避吗?--基于新《环保法》实施的准自然实验 被引量:1
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作者 刘志远 官小燕 《审计与经济研究》 CSSCI 北大核心 2024年第1期85-94,共10页
作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严... 作为重要的命令控制型环境规制工具,新《环保法》实施对企业经营产生了广泛的影响。以2010-2020年我国A股上市公司为样本,利用新《环保法》这一外生冲击事件,采用双重差分模型检验环境规制对企业税收规避的影响。结果表明,环境规制趋严促使企业提高税收规避程度。机制检验表明,环境规制导致企业融资约束程度和经营风险增加。进一步分析发现,环境规制与税收规避的正相关关系主要存在于融资难度较高和经营压力较大的企业,新《环保法》实施情境下的企业避税行为提升了财务业绩和企业价值。研究结论提供了微观企业如何应对宏观环境规制的经验证据,为政府部门结合税收政策优化环境政策提供了参考。 展开更多
关键词 环境规制 税收规避 新《环保法》 融资约束 经营风险 财务业绩
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