The rising role of state actors,in particular cyber powers in cyberspace governance,has become a promine nt feature of the governance process.All countries begin to take more proactive measures,in terms of building cy...The rising role of state actors,in particular cyber powers in cyberspace governance,has become a promine nt feature of the governance process.All countries begin to take more proactive measures,in terms of building cyber capacities,and getting more involved in global cyberspace governance.This process will be determined upon the interactions of China and the US to be framed within the laws and regulations of global cyberspace governance.展开更多
Tax sharing embodies central-local government fiscal relations and tax rates reflect government-market relations.Research on the interactions between tax sharing and tax rates helps uncover the effects of central-loca...Tax sharing embodies central-local government fiscal relations and tax rates reflect government-market relations.Research on the interactions between tax sharing and tax rates helps uncover the effects of central-local fiscal relations on government-market relations.According to our study,China's flexible tax sharing and differential tax rates facing firms are two important typical facts;theoretical analysis discovered that effective corporate tax rates are influenced by local government preferences and tax sharing ratio;empirical analysis found that increasing CIT and VAT sharing ratios for governments at city and county levels led to the reduction of tax evasion and increase of effective tax rates.The above conclusions have revealed the unique mechanism of how government-market relations are influenced by fiscal system,explains the sources of differential tax rates facing Chinese firms,and provides reference for next-step fiscal reform.展开更多
In order to examine the effects of avoiding reputation damage by investor relations management under certain corporate governance structures and mechanisms, samples of 1120 listed companies are used to research the in...In order to examine the effects of avoiding reputation damage by investor relations management under certain corporate governance structures and mechanisms, samples of 1120 listed companies are used to research the influence on financial restatements by corporate governance. Then the moderating effects of investor relations management on financial restatements are analyzed. The result is that the more dispersed the equity, the higher the probability of financial restatements will be (This includes the government-controlled companies). Also the higher the proportion of independent directors and the higher the level of investor relations management, the lower the probability of financial restatements will be. Furthermore, as a moderating variable, investor relations management can eliminate the negative effects of corporate governance, enhance the effect of independent directors and reduce the probability of financial restatement.展开更多
Over the past two years, India's Modi government has demonstrated the following features: focusing on the goals of becoming a great power and shaping India's South Asian dominance, expanding the scope of diplo...Over the past two years, India's Modi government has demonstrated the following features: focusing on the goals of becoming a great power and shaping India's South Asian dominance, expanding the scope of diplomatic strategy, emphasizing the role of soft power and focusing on self-development as well as external environment. Modi's great power strategy is deeply influenced by the Indian realistic international political outlook and, to a certain extent, reflects the governing philosophy of the Bharatiya Janata Party. The great power strategy is Modi's governing foundation and governing style, embedding Modi distinctive personal style. Under the influence of the great power strategy, China and India have increased their economic cooperation scope, widening the forms of public diplomacy, with an obvious geopolitical collision; India is taking more measures to check China.展开更多
基金one of the key projects of the philosophy and social sciences research of the Ministry of Education,Research on Building a Globalized Internet System.The project number is 17JZD032
文摘The rising role of state actors,in particular cyber powers in cyberspace governance,has become a promine nt feature of the governance process.All countries begin to take more proactive measures,in terms of building cyber capacities,and getting more involved in global cyberspace governance.This process will be determined upon the interactions of China and the US to be framed within the laws and regulations of global cyberspace governance.
基金the financial assistance of the Young Social Sciences Talent Sponsorship Program of Beijing Social Sciences Federation(Grant No.QNRC201620)National Natural Sciences Foundation Program(Grant No.71573038)Youth Program of National Natural Sciences Foundation(Grant No.71403278)
文摘Tax sharing embodies central-local government fiscal relations and tax rates reflect government-market relations.Research on the interactions between tax sharing and tax rates helps uncover the effects of central-local fiscal relations on government-market relations.According to our study,China's flexible tax sharing and differential tax rates facing firms are two important typical facts;theoretical analysis discovered that effective corporate tax rates are influenced by local government preferences and tax sharing ratio;empirical analysis found that increasing CIT and VAT sharing ratios for governments at city and county levels led to the reduction of tax evasion and increase of effective tax rates.The above conclusions have revealed the unique mechanism of how government-market relations are influenced by fiscal system,explains the sources of differential tax rates facing Chinese firms,and provides reference for next-step fiscal reform.
基金The Key Project of the National Natural Science Foundation of China (No.70532001)Project of Humanities and Social Sciences Research Base of Ministry of Education (No.06JJD630008)
文摘In order to examine the effects of avoiding reputation damage by investor relations management under certain corporate governance structures and mechanisms, samples of 1120 listed companies are used to research the influence on financial restatements by corporate governance. Then the moderating effects of investor relations management on financial restatements are analyzed. The result is that the more dispersed the equity, the higher the probability of financial restatements will be (This includes the government-controlled companies). Also the higher the proportion of independent directors and the higher the level of investor relations management, the lower the probability of financial restatements will be. Furthermore, as a moderating variable, investor relations management can eliminate the negative effects of corporate governance, enhance the effect of independent directors and reduce the probability of financial restatement.
基金the initial results for the National Social Science Fund West Project entitled“The strategic risks and systematic solutions for The Belt and Road Initiative”(16XGJ010)scientific research project for Beijing Language and Culture University(central-government-sponsored universities basic scientific research special funds 16YJ010013)
文摘Over the past two years, India's Modi government has demonstrated the following features: focusing on the goals of becoming a great power and shaping India's South Asian dominance, expanding the scope of diplomatic strategy, emphasizing the role of soft power and focusing on self-development as well as external environment. Modi's great power strategy is deeply influenced by the Indian realistic international political outlook and, to a certain extent, reflects the governing philosophy of the Bharatiya Janata Party. The great power strategy is Modi's governing foundation and governing style, embedding Modi distinctive personal style. Under the influence of the great power strategy, China and India have increased their economic cooperation scope, widening the forms of public diplomacy, with an obvious geopolitical collision; India is taking more measures to check China.