The reorganization of the global production network and the increased mobility of urban-rural elements have accelerated the differentiation of rural spaces,resulting in a trend towards specialization in rural areas.Th...The reorganization of the global production network and the increased mobility of urban-rural elements have accelerated the differentiation of rural spaces,resulting in a trend towards specialization in rural areas.This paper focuses on the concept of specialization,and takes a renowned bonsai specialized village in Guangzhou City,China as a typical case to explore its transformation and development process,action logic and coupling mechanism with the social governance.The results show that:1)the development of rural specialization in Ruiling Village is shaped by several key actors,such as local governments,grassroots organizations,villagers,social organizations,policies,markets and infrastructure.The transfer of these key actors and the reconstruction of actor-networks in different stages have an important influence on the transformation and realization of rural development goals.2)Through subjects-driven,organization management and resource connection,social governance supports the specialization of rural industrial organization,operation,technology and mode.The governance structure shifts from decentralization to networking,refinement and integration.A coupling community of social governance and specialization is created by the social governance system of‘local government-grassroots organizationseconomic cooperatives-villagers’,which links industries,industrial chains and cooperatives.3)Social governance integrates into the value chain extension process of rural specialized development with a central,multi-level organizational structure.It promotes the construction of the whole value chain through organizational planning,resource integration and image shaping,thus realizing the value,branding and organization of the industry,as well as the integration of rural sustainable development and governance mechanism.Social governance has a profound impact on the development of rural specialization in terms of subject,structure and mode,and participates in the construction of the whole value chain of rural areas.This paper provides a new perspective for understanding the coupling effect of social governance in the rural development transformation,and promotes the rural sustainable development and governance.展开更多
This study examines paper-level metrics in the literature on topics related to environmental,social and governance(ESG)to provide a research agenda for hotspots and trends.Based on 755 papers on ESG in the Web of Scie...This study examines paper-level metrics in the literature on topics related to environmental,social and governance(ESG)to provide a research agenda for hotspots and trends.Based on 755 papers on ESG in the Web of Science Core Collection database from 2004 to 2021,we use VOSviewer and CiteSpace to present a bibliometric review of publications,citation structure,authors,universities,countries,journals,and keywords on the topic.Additionally,the philosophy of the ESG system,factors affecting ESG,the financial outcomes of ESG,the association between ESG and corporate social responsibility(CSR),and ESG investing are presented as research hotspots.Furthermore,three research trends are identified:research on the influencing factors and economic consequences of ESG in the context of emerging markets,mechanism analysis of ESG’s impact on the capital market,and further research on ESG information disclosure and ESG ratings.Our study enriches ESG theory and provides new paths for researchers and practitioners.展开更多
Climate change threatens cocoa quality, raising concerns regarding sustainable premium cocoa production. Evaluating the effectiveness of certification standards is imperative to address this concern effectively. A mul...Climate change threatens cocoa quality, raising concerns regarding sustainable premium cocoa production. Evaluating the effectiveness of certification standards is imperative to address this concern effectively. A multi-stage method was employed for a systematic review of 39 peer-reviewed articles to highlight the impacts of climate change on the biophysical environment of cocoa and its implications for adapting Geographical Indications (GIs). Additionally, a comprehensive review was conducted on climate-relevant standards of certificates in Ecuador, Indonesia, and Ghana. The findings of this study provide practical insights into possible difficulties that cocoa-producing countries may encounter in maintaining the distinctive flavours and quality trademarks of cocoa in the face of changing climate. Moreover, the findings emphasize the need for producer countries to prioritize viable adaptation and product differentiation strategies that meet sustainable marketing standards to protect GIs or place-based intellectual property. Furthermore, the findings indicate certificates require effective multi-level climate change management and environmental-social-governance principles that promote scientifically proven mitigation strategies, such as increasing soil organic carbon, zero deforestation, and reducing emissions while striving to leverage local adaptation policies to reduce location-specific vulnerability. Finally, certificates can accelerate the expansion, intensification, and redistribution of sustainable production for gains that outweigh the inconveniences caused by climate change.展开更多
The neighborhood center provides an implementation case for centralizing community service facilities and organizing service provision effectively,and has achieved community service improvement,which provides innovati...The neighborhood center provides an implementation case for centralizing community service facilities and organizing service provision effectively,and has achieved community service improvement,which provides innovative methods for governance innovation.This paper summarizes the development process of neighborhood center planning in China,and analyzes related planning cases in Suzhou,Tianjin,Hangzhou,and Chengdu focusing on planning characteristics and operating mechanisms.Based on the case of Chongqing,it gives answer to key issues of the local application of neighborhood center planning concept.展开更多
The Third Plenary Session of the 18th Central Committee of the CPC firstly required innovative social governance in 2013. This is the CPC's focus on safeguarding the fundamental interests of the majority of the pe...The Third Plenary Session of the 18th Central Committee of the CPC firstly required innovative social governance in 2013. This is the CPC's focus on safeguarding the fundamental interests of the majority of the people, to maximize social harmony, and to enhance the vitality of social development. The differences between governance and management are embodied in such as the governance system, legality, resource management, and comprehensive measures, etc. Compared with the way of social management, in which the government was used to controlling and ordering all social affairs, social governance pays more attention to the process of co-operations among different parties, to more emphasis on parties' co-operations and co-governance, with a continuous and interactive process of coordinated negotiations among multiple stakeholders. Social governance pays more emphasis on respect to social and political rights of members in the society, trying to stimulate the potential of social members, so that members of the community, in the process of social governance, have rights to speak, to choose and to influence; it pays more emphasis not only on maximizing autonomy of the social organizations and community, but also emphasizes the comprehensive use of a variety of means. The constructions of social governance system should mainly consist of four aspects: first, it is to improve the quality of social grassroots governance; second, it is to stimulate the vitality of social organizations; third, it tries to become an innovative and effective system to prevent and resolve social conflicts; fourth, it is to improve the public security system. To innovate the social management system, it is not only to achieve the transformation of the idea from control to service, but also to change the governance way from inflexible to flexible, thus, to finally form the social governance structure of Party leadership, government responsibility, social coordination,and public展开更多
Reforms in social governance are promoted by changes in social environments.Social governance models cannot be constant,and the rise of every innovative governance model is inseparable from an ever-changing society.Th...Reforms in social governance are promoted by changes in social environments.Social governance models cannot be constant,and the rise of every innovative governance model is inseparable from an ever-changing society.The theoretical connotation of the collaborative innovation model in regional social governance is mainly reflected in its agents,actions,and processes.The fundamental requirements of the collaborative innovation model in regional social governance are de-administration and market-based.The key elements of the collaborative regional social governance model include:delegating power from central authorities,transferring selected social governance affairs,enhancing the development of governance capabilities in social governance agents,diversifying these agents by giving full play to the agency to strengthen the concept of collaborative governance for social governance agents,strengthening the establishment of the governance system,and ensuring the normal progress of the governance processes.The collaborative innovation model in regional social governance should be built in three aspects:a system of institutional norms,an evaluation indicator system,and law-based collaborative governance.展开更多
Wang Yangming was a prominent thinker and politician with significant national influence during the Ming Dynasty.He has been a key subject of study in the realms of China’s ideological history,academic history,and po...Wang Yangming was a prominent thinker and politician with significant national influence during the Ming Dynasty.He has been a key subject of study in the realms of China’s ideological history,academic history,and political history.His travels to various regions have been the subject of valuable research.While the contribution of Wang Yangming in Guangxi has historically been less extensive compared to his contributions in places such as Zhejiang,Guizhou,and Jiangxi,it has shown gradual improvement over the past 50 years.Particularly,there has been an expanding and deepening exploration of the wisdom and impact he left during his governance of Guangxi.展开更多
As AI technology continues to evolve,it plays an increasingly significant role in everyday life and social governance.However,the frequent occurrence of issues such as algorithmic bias,privacy breaches,and data leaks ...As AI technology continues to evolve,it plays an increasingly significant role in everyday life and social governance.However,the frequent occurrence of issues such as algorithmic bias,privacy breaches,and data leaks has led to a crisis of trust in AI among the public,presenting numerous challenges to social governance.Establishing technical trust in Al,reducing uncertainties in AI development,and enhancing its effectiveness in social governance have become a consensus among policymakers and researchers.By comparing different types of AI,the paper proposes and conceptualizes the idea of trustworthy Al,then discusses its characteristics and its value and impact pathways in social governance.The analysis addresses how mismatches in technological trust can affect social stability and the advancement of AI strategies.The paper highlights the potential of trustworthy AI to improve the efficiency of social governance and solve complex social problems.展开更多
The"Fengqiao Experience"has risen from the"local experience"in the early days to the"national experience"now.Although it has gone through twists and turns,it is full of exuberant and stro...The"Fengqiao Experience"has risen from the"local experience"in the early days to the"national experience"now.Although it has gone through twists and turns,it is full of exuberant and strong vitality.Fengqiao Experience is the experience of grass-roots mass governance based on people's livelihood and other factors,so this paper studies the challenges faced by the application of"Fengqiao Experience"and the internal relationship between the experience and people's livelihood from the perspective of people's livelihood and summarizes the realization path of carrying forward the"Fengqiao Experience"from the perspective of people's livelihood.Strengthening the construction of grass-roots Party organizations,taking the mass line and implementing autonomy,rule by virtue and rule by law are the ways to carry forward the"Fengqiao Experience"in the new era,which has certain guiding significance for reality.展开更多
With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ope...With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’operation of government social media,the lower the degree of local enterprises’tax avoidance,which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance.Moreover,government social media play a substitution effect on tax enforcement and administration.We also find that government social media should focus on strengthening its official,formal and professional characteristics.Given the significant recent changes in how enterprises handle taxation,the proportion of information that taxation bureaus post on system operation should be appropriately increased.展开更多
The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.Th...The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.This study explored sustainable development encompassing environmental,social and governance aspects along with sustainability reporting through various sustainability frameworks.A systematic review of literature for the period 2010-23 on major worldwide sustainability frameworks was conducted,by offering insights into enhancing reporting mechanisms for a sustainable future.Secondary data related to sustainability reports were obtained from the Sustainability Accounting Standards Board and International Integrated Reporting Council,which helped in examining sector and year variations across countries.The results reflected that mandatory sustainability disclosures help to meet the United Nations Sustainable Development Goals and global sustainability frameworks help to set standards,disseminate information and promote transparency.Collaboration of investment,company action and sustainability organizations can lead to a sustainable global economy.The adoption of sustainability reporting can help organizations by fostering a proper understanding of sustainability practices,improving transparency and identifying potential business opportunities in sectors with lower sustainability.The paper provided insights into sustainability reporting published across various countries in both advanced as well as emerging and developing economies.The analysis showed which sectors and time periods have had the most sustainability reports and which areas needed to be targeted for action to advance sustainable development.展开更多
As the idea of diversified dispute resolution becomes common sense,the structural relations of different dispute resolution mechanisms have become the focus of practice reforms and theoretical controversies in China.T...As the idea of diversified dispute resolution becomes common sense,the structural relations of different dispute resolution mechanisms have become the focus of practice reforms and theoretical controversies in China.The 60-year development of the"Fengqiao Model"has always focused on the overall design of the dispute resolution system,which provides a foundation and plenty of materials for understanding these structural relationships.Combined with the development of social theory,this paper summarizes a general structural theory of dispute resolution mechanisms based on the"Fengqiao Model."This theory advocates that the structure of dispute resolution mechanisms is the outcome of the integration of state intervention,social self-regulatory,and their interactions with various dispute resolution mechanisms.It can be used to explain the formation and change of the dispute resolution system in China,the structural strain in recent years,the overall plan of structural adjustment since 2012,and the next strategic core of profound adjustment.It also can be used to explain why the"Fengqiao Model"is so persistent and widely applicable,and how the"Fengqiao Model"be converted from a local model to an overall requirement,showing the great meaning of adhering to and developing the"Fengqiao Model'at present.展开更多
The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concep...The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concepts, ideas and strategies that are epochal, iconic, and original, and created a scientific and modernized theory of Chinese legal education in the new era. The theory on Chinese legal education for the new era, as an important part of XI Jinping Thought on the Rule of Law, profoundly answers significant questions about the orientation, goal, status, relationship, management, and system of Chinese legal education in the new era, and guides us to build a leading country in legal education.展开更多
Society is in essence a complex network system that is open, evolving and adaptable and possesses a coupling function. Social governance is a large-scale and complex systems engineering project. Due to the complexity ...Society is in essence a complex network system that is open, evolving and adaptable and possesses a coupling function. Social governance is a large-scale and complex systems engineering project. Due to the complexity and uncertainty of the environment and social affairs, the traditional government-led linear management model cannot provide effective interpretations and responses to complex social issues, and it is thus necessary to introduce the complexity scientific paradigm. Complexity science, especially complex system theory, has an intrinsic correspondence with social governance, and can reveal the inherent occurrence mechanism and rules brought about by the complexity of social governance. It indicates that the more complex a system is, the greater will be its requirements for systemic coordination and the more apparent its synergetic effects. A complex social network system is small-world and scale-free, with a community structure, preferential attachment and a topological structure characterized by the duality of virtuality and actuality. All of these have a direct and profound effect on social governance. To strengthen and innovate social governance, it is necessary to analyze the social system's complex network structure and characteristics, establish synergetic and innovative mechanisms and institutional arrangements for social governance, and carry out synergetic social governance.展开更多
The strategies of rapid urbanization and rural revitalization have fostered the emergence of transforming neighborhoods. Using a framework integrating multiple spatial attributes that embeds the administrative nature ...The strategies of rapid urbanization and rural revitalization have fostered the emergence of transforming neighborhoods. Using a framework integrating multiple spatial attributes that embeds the administrative nature of space in its social nature and raises the level of its governance, this paper provides theoretical generalizations for the social governance communities of transforming neighborhoods on the basis of a typology that divides them into four types: social governance communities of individually constructed neighborhoods, social governance communities in post-demolition constructed neighborhoods, social governance communities in immigrant constructed neighborhoods, and social governance communities in collectively constructed neighborhoods. Social governance communities of transforming neighborhoods emerge in the course of spatial reconstruction and redevelopment of production. At the stage of space reconstruction, the administrative nature of space plays its part in developing differentiated spatial governance features, while the social nature of space takes effect through the establishment of four types of social governance community social networks: the loosely connected network, the multiple components network, the close interest network and the highly associated network. At the stage of space production, the social nature of space is embedded in governance and takes effect through the integration of top-down administrative control and bottom-up resident autonomy. Consequently, we see the generation of four governance strategies of administration that adjust the autonomy of social governance communities: 'control-superficial governance,' 'guidance-deliberative governance,' 'support-collaborative governance,' and 'leading-governance by the people.' In terms of theory, this study conducts a theoretical dialogue with the existing 'controlled autonomy' and 'autonomy with administrative elimination,' and in terms of practice, it has implications for strengthening popular rule by neighborhood social governance communities and filling the ability gap in such communities.展开更多
The reality that social contradictions are intensifying in some parts of China has revealed some inescapable defects in the current stage of our criminal justice system and has presented new challenges to criminal jus...The reality that social contradictions are intensifying in some parts of China has revealed some inescapable defects in the current stage of our criminal justice system and has presented new challenges to criminal justice. Justice is a crucial factor in effective linkages between social governance and the path to the rule of law, and the attainment of good social governance through justice is a basic marker of a rule of law society. Using the rational choice framework to examine representative individual cases, we can see that theories of participatory governance, self-governance and polycentric governance provide an approach to the interpretation of extreme social contradictions and the reduction of social conflicts, thus constituting a theoretical support and guiding direction for the reform of the judicial system. This will enable us to create a dispute resolution mechanism consistent with the concept of societal governance and judicial principles.展开更多
基金Under the auspices of National Natural Science Foundation of China(No.42171193)the Fundamental Research Funds for the Central Universities,Sun Yat-sen University(No.22lgqb13)。
文摘The reorganization of the global production network and the increased mobility of urban-rural elements have accelerated the differentiation of rural spaces,resulting in a trend towards specialization in rural areas.This paper focuses on the concept of specialization,and takes a renowned bonsai specialized village in Guangzhou City,China as a typical case to explore its transformation and development process,action logic and coupling mechanism with the social governance.The results show that:1)the development of rural specialization in Ruiling Village is shaped by several key actors,such as local governments,grassroots organizations,villagers,social organizations,policies,markets and infrastructure.The transfer of these key actors and the reconstruction of actor-networks in different stages have an important influence on the transformation and realization of rural development goals.2)Through subjects-driven,organization management and resource connection,social governance supports the specialization of rural industrial organization,operation,technology and mode.The governance structure shifts from decentralization to networking,refinement and integration.A coupling community of social governance and specialization is created by the social governance system of‘local government-grassroots organizationseconomic cooperatives-villagers’,which links industries,industrial chains and cooperatives.3)Social governance integrates into the value chain extension process of rural specialized development with a central,multi-level organizational structure.It promotes the construction of the whole value chain through organizational planning,resource integration and image shaping,thus realizing the value,branding and organization of the industry,as well as the integration of rural sustainable development and governance mechanism.Social governance has a profound impact on the development of rural specialization in terms of subject,structure and mode,and participates in the construction of the whole value chain of rural areas.This paper provides a new perspective for understanding the coupling effect of social governance in the rural development transformation,and promotes the rural sustainable development and governance.
文摘This study examines paper-level metrics in the literature on topics related to environmental,social and governance(ESG)to provide a research agenda for hotspots and trends.Based on 755 papers on ESG in the Web of Science Core Collection database from 2004 to 2021,we use VOSviewer and CiteSpace to present a bibliometric review of publications,citation structure,authors,universities,countries,journals,and keywords on the topic.Additionally,the philosophy of the ESG system,factors affecting ESG,the financial outcomes of ESG,the association between ESG and corporate social responsibility(CSR),and ESG investing are presented as research hotspots.Furthermore,three research trends are identified:research on the influencing factors and economic consequences of ESG in the context of emerging markets,mechanism analysis of ESG’s impact on the capital market,and further research on ESG information disclosure and ESG ratings.Our study enriches ESG theory and provides new paths for researchers and practitioners.
文摘Climate change threatens cocoa quality, raising concerns regarding sustainable premium cocoa production. Evaluating the effectiveness of certification standards is imperative to address this concern effectively. A multi-stage method was employed for a systematic review of 39 peer-reviewed articles to highlight the impacts of climate change on the biophysical environment of cocoa and its implications for adapting Geographical Indications (GIs). Additionally, a comprehensive review was conducted on climate-relevant standards of certificates in Ecuador, Indonesia, and Ghana. The findings of this study provide practical insights into possible difficulties that cocoa-producing countries may encounter in maintaining the distinctive flavours and quality trademarks of cocoa in the face of changing climate. Moreover, the findings emphasize the need for producer countries to prioritize viable adaptation and product differentiation strategies that meet sustainable marketing standards to protect GIs or place-based intellectual property. Furthermore, the findings indicate certificates require effective multi-level climate change management and environmental-social-governance principles that promote scientifically proven mitigation strategies, such as increasing soil organic carbon, zero deforestation, and reducing emissions while striving to leverage local adaptation policies to reduce location-specific vulnerability. Finally, certificates can accelerate the expansion, intensification, and redistribution of sustainable production for gains that outweigh the inconveniences caused by climate change.
基金based on the project of“The Study of Neighborhood Center Planning in Cuiyun District,Yubei District,Chongqing(2018)”,whose research work is undertaken by Chongqing Universitysupported by the National Natural Science Foundation of China(Grant No.51778078)
文摘The neighborhood center provides an implementation case for centralizing community service facilities and organizing service provision effectively,and has achieved community service improvement,which provides innovative methods for governance innovation.This paper summarizes the development process of neighborhood center planning in China,and analyzes related planning cases in Suzhou,Tianjin,Hangzhou,and Chengdu focusing on planning characteristics and operating mechanisms.Based on the case of Chongqing,it gives answer to key issues of the local application of neighborhood center planning concept.
文摘The Third Plenary Session of the 18th Central Committee of the CPC firstly required innovative social governance in 2013. This is the CPC's focus on safeguarding the fundamental interests of the majority of the people, to maximize social harmony, and to enhance the vitality of social development. The differences between governance and management are embodied in such as the governance system, legality, resource management, and comprehensive measures, etc. Compared with the way of social management, in which the government was used to controlling and ordering all social affairs, social governance pays more attention to the process of co-operations among different parties, to more emphasis on parties' co-operations and co-governance, with a continuous and interactive process of coordinated negotiations among multiple stakeholders. Social governance pays more emphasis on respect to social and political rights of members in the society, trying to stimulate the potential of social members, so that members of the community, in the process of social governance, have rights to speak, to choose and to influence; it pays more emphasis not only on maximizing autonomy of the social organizations and community, but also emphasizes the comprehensive use of a variety of means. The constructions of social governance system should mainly consist of four aspects: first, it is to improve the quality of social grassroots governance; second, it is to stimulate the vitality of social organizations; third, it tries to become an innovative and effective system to prevent and resolve social conflicts; fourth, it is to improve the public security system. To innovate the social management system, it is not only to achieve the transformation of the idea from control to service, but also to change the governance way from inflexible to flexible, thus, to finally form the social governance structure of Party leadership, government responsibility, social coordination,and public
文摘Reforms in social governance are promoted by changes in social environments.Social governance models cannot be constant,and the rise of every innovative governance model is inseparable from an ever-changing society.The theoretical connotation of the collaborative innovation model in regional social governance is mainly reflected in its agents,actions,and processes.The fundamental requirements of the collaborative innovation model in regional social governance are de-administration and market-based.The key elements of the collaborative regional social governance model include:delegating power from central authorities,transferring selected social governance affairs,enhancing the development of governance capabilities in social governance agents,diversifying these agents by giving full play to the agency to strengthen the concept of collaborative governance for social governance agents,strengthening the establishment of the governance system,and ensuring the normal progress of the governance processes.The collaborative innovation model in regional social governance should be built in three aspects:a system of institutional norms,an evaluation indicator system,and law-based collaborative governance.
文摘Wang Yangming was a prominent thinker and politician with significant national influence during the Ming Dynasty.He has been a key subject of study in the realms of China’s ideological history,academic history,and political history.His travels to various regions have been the subject of valuable research.While the contribution of Wang Yangming in Guangxi has historically been less extensive compared to his contributions in places such as Zhejiang,Guizhou,and Jiangxi,it has shown gradual improvement over the past 50 years.Particularly,there has been an expanding and deepening exploration of the wisdom and impact he left during his governance of Guangxi.
文摘As AI technology continues to evolve,it plays an increasingly significant role in everyday life and social governance.However,the frequent occurrence of issues such as algorithmic bias,privacy breaches,and data leaks has led to a crisis of trust in AI among the public,presenting numerous challenges to social governance.Establishing technical trust in Al,reducing uncertainties in AI development,and enhancing its effectiveness in social governance have become a consensus among policymakers and researchers.By comparing different types of AI,the paper proposes and conceptualizes the idea of trustworthy Al,then discusses its characteristics and its value and impact pathways in social governance.The analysis addresses how mismatches in technological trust can affect social stability and the advancement of AI strategies.The paper highlights the potential of trustworthy AI to improve the efficiency of social governance and solve complex social problems.
文摘The"Fengqiao Experience"has risen from the"local experience"in the early days to the"national experience"now.Although it has gone through twists and turns,it is full of exuberant and strong vitality.Fengqiao Experience is the experience of grass-roots mass governance based on people's livelihood and other factors,so this paper studies the challenges faced by the application of"Fengqiao Experience"and the internal relationship between the experience and people's livelihood from the perspective of people's livelihood and summarizes the realization path of carrying forward the"Fengqiao Experience"from the perspective of people's livelihood.Strengthening the construction of grass-roots Party organizations,taking the mass line and implementing autonomy,rule by virtue and rule by law are the ways to carry forward the"Fengqiao Experience"in the new era,which has certain guiding significance for reality.
基金financial support from National Natural Science Foundation of China(No.72073019)
文摘With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’operation of government social media,the lower the degree of local enterprises’tax avoidance,which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance.Moreover,government social media play a substitution effect on tax enforcement and administration.We also find that government social media should focus on strengthening its official,formal and professional characteristics.Given the significant recent changes in how enterprises handle taxation,the proportion of information that taxation bureaus post on system operation should be appropriately increased.
文摘The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.This study explored sustainable development encompassing environmental,social and governance aspects along with sustainability reporting through various sustainability frameworks.A systematic review of literature for the period 2010-23 on major worldwide sustainability frameworks was conducted,by offering insights into enhancing reporting mechanisms for a sustainable future.Secondary data related to sustainability reports were obtained from the Sustainability Accounting Standards Board and International Integrated Reporting Council,which helped in examining sector and year variations across countries.The results reflected that mandatory sustainability disclosures help to meet the United Nations Sustainable Development Goals and global sustainability frameworks help to set standards,disseminate information and promote transparency.Collaboration of investment,company action and sustainability organizations can lead to a sustainable global economy.The adoption of sustainability reporting can help organizations by fostering a proper understanding of sustainability practices,improving transparency and identifying potential business opportunities in sectors with lower sustainability.The paper provided insights into sustainability reporting published across various countries in both advanced as well as emerging and developing economies.The analysis showed which sectors and time periods have had the most sustainability reports and which areas needed to be targeted for action to advance sustainable development.
基金This article is a temporary result of the study titled"Research on the Structure of Diversified Dispute Resolution,"a general project funded by the 2021 National Social Science Foundation(No.21BFX183).
文摘As the idea of diversified dispute resolution becomes common sense,the structural relations of different dispute resolution mechanisms have become the focus of practice reforms and theoretical controversies in China.The 60-year development of the"Fengqiao Model"has always focused on the overall design of the dispute resolution system,which provides a foundation and plenty of materials for understanding these structural relationships.Combined with the development of social theory,this paper summarizes a general structural theory of dispute resolution mechanisms based on the"Fengqiao Model."This theory advocates that the structure of dispute resolution mechanisms is the outcome of the integration of state intervention,social self-regulatory,and their interactions with various dispute resolution mechanisms.It can be used to explain the formation and change of the dispute resolution system in China,the structural strain in recent years,the overall plan of structural adjustment since 2012,and the next strategic core of profound adjustment.It also can be used to explain why the"Fengqiao Model"is so persistent and widely applicable,and how the"Fengqiao Model"be converted from a local model to an overall requirement,showing the great meaning of adhering to and developing the"Fengqiao Model'at present.
基金Major Special Project for Philosophy and Social Sciences Research of the Ministry of Education“Construct a Socialist Rule of Law System with Chinese Characteristics and Deepen the Practice of Law-Based Governance in All Fields”(No.2022JZDZ002).
文摘The Central Committee of the Community Party of China with Comrade XI Jinping at its core has made strategic thinking and top-level design for Chinese legal education in the new era, put forward a series of new concepts, ideas and strategies that are epochal, iconic, and original, and created a scientific and modernized theory of Chinese legal education in the new era. The theory on Chinese legal education for the new era, as an important part of XI Jinping Thought on the Rule of Law, profoundly answers significant questions about the orientation, goal, status, relationship, management, and system of Chinese legal education in the new era, and guides us to build a leading country in legal education.
基金funding support from the National Natural Science Foundation major project(14ZDA062)the National Science Foundation(No.:71271159)
文摘Society is in essence a complex network system that is open, evolving and adaptable and possesses a coupling function. Social governance is a large-scale and complex systems engineering project. Due to the complexity and uncertainty of the environment and social affairs, the traditional government-led linear management model cannot provide effective interpretations and responses to complex social issues, and it is thus necessary to introduce the complexity scientific paradigm. Complexity science, especially complex system theory, has an intrinsic correspondence with social governance, and can reveal the inherent occurrence mechanism and rules brought about by the complexity of social governance. It indicates that the more complex a system is, the greater will be its requirements for systemic coordination and the more apparent its synergetic effects. A complex social network system is small-world and scale-free, with a community structure, preferential attachment and a topological structure characterized by the duality of virtuality and actuality. All of these have a direct and profound effect on social governance. To strengthen and innovate social governance, it is necessary to analyze the social system's complex network structure and characteristics, establish synergetic and innovative mechanisms and institutional arrangements for social governance, and carry out synergetic social governance.
文摘The strategies of rapid urbanization and rural revitalization have fostered the emergence of transforming neighborhoods. Using a framework integrating multiple spatial attributes that embeds the administrative nature of space in its social nature and raises the level of its governance, this paper provides theoretical generalizations for the social governance communities of transforming neighborhoods on the basis of a typology that divides them into four types: social governance communities of individually constructed neighborhoods, social governance communities in post-demolition constructed neighborhoods, social governance communities in immigrant constructed neighborhoods, and social governance communities in collectively constructed neighborhoods. Social governance communities of transforming neighborhoods emerge in the course of spatial reconstruction and redevelopment of production. At the stage of space reconstruction, the administrative nature of space plays its part in developing differentiated spatial governance features, while the social nature of space takes effect through the establishment of four types of social governance community social networks: the loosely connected network, the multiple components network, the close interest network and the highly associated network. At the stage of space production, the social nature of space is embedded in governance and takes effect through the integration of top-down administrative control and bottom-up resident autonomy. Consequently, we see the generation of four governance strategies of administration that adjust the autonomy of social governance communities: 'control-superficial governance,' 'guidance-deliberative governance,' 'support-collaborative governance,' and 'leading-governance by the people.' In terms of theory, this study conducts a theoretical dialogue with the existing 'controlled autonomy' and 'autonomy with administrative elimination,' and in terms of practice, it has implications for strengthening popular rule by neighborhood social governance communities and filling the ability gap in such communities.
基金an achievement of"Research on the Models,Rules and Reform Directions of the Socialist Legal System with Chinese Characteristics"(14AKS009)a major project of both the National Social Science Fund of China and Plan 2011 of the Collaborative Innovation Center for Judicial Civilization
文摘The reality that social contradictions are intensifying in some parts of China has revealed some inescapable defects in the current stage of our criminal justice system and has presented new challenges to criminal justice. Justice is a crucial factor in effective linkages between social governance and the path to the rule of law, and the attainment of good social governance through justice is a basic marker of a rule of law society. Using the rational choice framework to examine representative individual cases, we can see that theories of participatory governance, self-governance and polycentric governance provide an approach to the interpretation of extreme social contradictions and the reduction of social conflicts, thus constituting a theoretical support and guiding direction for the reform of the judicial system. This will enable us to create a dispute resolution mechanism consistent with the concept of societal governance and judicial principles.