Exploring the Path of Party Building Leading League Construction in Colleges and Universities under the Pattern of Great Ideological and Political Education

In accordance with the pattern of"great ideology and politics",the Party and youth League organizations assume the role of vanguard in the organization of colleges and universities.Simultaneously,they serve as a pivotal force in ideological and political education.In order to construct a comprehensive ideological and political framework encompassing the entire educational process,it is of paramount importance to identify an efficacious methodology for Party building leading League construction.This paper employs a comprehensive analysis to elucidate the pivotal role of Party building leading League construction in facilitating ideological and political education.It also illuminates the practical challenges encountered in the implementation of Party building leading League construction initiatives within colleges and universities.The article proposes a specific path for Party building leading League construction in colleges and universities based on three key aspects:cohesion of the consensus of Party building leading League building,establishment of the institutional system of Party building leading League construction,and creation of the model brand of Party building leading League construction.The aim is to promote in-depth development of Party building in colleges and universities and enhance the quality and effect of ideological and political education.

The Relationship Between the Communist Party of China and the Japanese Communist Party During the War of Resistance Against Japanese Aggression

It is important to clarify the historical facts and summarize the characteristics of the communication and cooperation between the CPC and the JCP during the War of Resistance against Japanese Aggression, as it holds historical and contemporary relevance. The research findings indicate that the Comintern played a crucial role as the key intermediary in facilitating the establishment of connections between the CPC and the JCP and in driving the deepening of their relationship. During their exchanges, both parties adhered to a flexible and multi-layered friendship based on the unified values of patriotism and internationalism. Their efforts played a significant role in the establishment of an international anti-fascist front in the East.

The Relationship Between the Communist Party of China and the Japanese Communist Party During the War of Resistance Against Japanese Aggression

It is important to clarify the historical facts and summarize the characteristics of the communication and cooperation between the CPC and the JCP during the War of Resistance against Japanese Aggression,as it holds historical and contemporary relevance.The research findings indicate that the Comintern played a crucial role as the key intermediary in facilitating the establishment of connections between the CPC and the JCP and in driving the deepening of their relationship.During their exchanges,both parties adhered to a flexible and multi-layered friendship based on the unified values of patriotism and internationalism.Their efforts played a significant role in the establishment of an international anti-fascist front in the East.

Research on the Role of Democratic Parties in Colleges and Universities in Building Morality and Cultivating People: Taking the General Branch of the Democratic League of Huizhou College as an Example

This article takes the general branch of the Huizhou College of the Democratic League of Huizhou College in recent years as an example. Through literature review, field research, case analysis, and other research methods, it summarized how the Democratic League of Huizhou College made good use of various activity carriers in ideological and political education. It combined discipline construction, scientific research platforms, school-government-enterprise, and other cooperation platforms. From educational methods to subject transformation and integration, and from daily teaching to social practice, it promoted the role of college teachers in the alliance to play the role of cultivating people in the era of college education reform. The aim was to put forward that in educating others, they should first educate themselves, teachers had two-way morality in terms of teacher ethics and professionalism, effectively integrated ideological and political courses into professional teaching and practice, and realized waiting for flowers to bloom in the “context”1 teaching environment like the cultivation effect of salt in water.

The Budget Execution Quality of Related Party Transactions: Evidence from Hong Kong

This paper proposes to use the related party transactions’(RPT)budget completion ratio(BCR)as indicator of RPT’s execution quality.This paper studies BCR by defining budget ceiling through RPTs announcement and comparing the amount disclosed in annual report as budget execution result.Through statistical analysis of 285 RPT announcements,we classify RPT’s BCR into four benchmark grades.This paper sums up the BCR of RPT from the samples,and deduces moral obligation and moral judgement curve(OJ curve)in terms of BCR.OJ curve is the real dynamic equilibrium after the struggle agency problems.From our statistical results,we verified that Weitzman’s ratchet effect exists in the budget formulation of RPTs,and it is a solid proof of Weitzman’s ratchet effect applied to real business scenarios.The empirical results show ratchet effect exists in BCR of RPTs before and after the change from GEM board listing to main board listing in Hong Kong(Transfer).This paper also finds that it is significant to find the estimated actual amount in the coming year through the budget completion ratio(BCR)of RPT from last year.This paper is a pioneer to examine the execution quality of RPT by the means of(i)Weitzman’s Truth Inducing Model,(ii)BCR,and(iii)SGR as well as(iv)estimated actual amount.

Usefulness and Effectiveness of Related Party Transactions （RPTs） Disclosure： Empirical Evidence From Italy

Related party transactions （RPTs） can be used by corporate insiders （e.g., managers, controlling shareholders） to expropriate corporate outsiders （e.g., minority shareholders）. We argue that effective disclosure of RPTs can eliminate or at least reduce expropriation phenomena by letting corporate outsiders assess the fairness of the transactions and identify the underlying conflicts of interest. We consider a sample of large RPTs carried out by listed corporations in Italy, a country that has been affected by significant corporate scandals in recent years. In particular, we analyse the content of several compulsory informative documents, required by CONSOB （the Italian Securities and Exchange Commission）, concerning large RPTs. The focus of our content analysis is on the ＂warnings＂ sections of these documents that should convey clear and comprehensive information on potential risks and conflicts of interest. Our empirical results show that, while the ＂warnings＂ sections of the studied documents generally contain all the information required by existing rules, the depth of the information provided is often unlikely to be sufficient to communicate the implications of the RPTs. Thus, readers may not find the disclosed information adequate to evaluate the fairness of the transactions. Moreover, visual representations are rarely used in the informative documents. The use of such representations could allow companies to convey the structures and features of complex RPTs in a simpler and more direct way.

Post-issuance related party transaction： Evidence of tunneling

The distortion of corporate financing in China stock markets is not only reflected as the significant increase of leverage after rights offering, but also the large amount of post-issuance related party transactions between the parent SOEs and their subsidiaries. This paper examines the three channels, including accounts receivables, direct loan and loan guarantee. Empirical findings suggest that high frequency of these transactions after rights offering, and the amount of transactions increase as ownership concentration increases, which support the argument of tunneling.

Ownership Concentration and the Value Effect of Related Party Transactions （RPTs）

This paper investigates 218 related party transactions （RPTs） in Israel, an economy characterized by a high percentage of closely-held finns and identifies a non-linear inverted U connection between the value effect of RPT and the level of finn ownership concentration. This non-linear connection is similar to the worldwide documented quadratic （inverted U） relation between ownership concentration and a finn＇s Tobin＇s Q. The relation becomes even statistically stronger, when measuring ownership concentration using a strategic power approach, in an attempt to identify the source of this puzzling connection.

隐性关联关系与审计费用——基于供应链工商大数据的研究

近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性关联关系,分析隐性关联关系与审计费用之间的关系,结果发现上市公司与重要交易对象之间存在隐性关联关系提高了审计费用,一系列稳健性检验结果保持一致。在渠道检验中,研究发现隐性关联关系通过影响审计师投入,进一步影响审计费用。在分组检验中,研究发现隐性关联关系对审计费用的影响在高市场化进程地区、低信息透明度的公司以及当上市公司为事务所重要客户时更为显著。本文研究为审计师如何判断隐性关联关系问题提供了经验数据。

我国高校院系治理的演进、困境与进路探赜

院系治理是大学治理能否实现现代化的关键。在协调党政关系主基调下,我国高校院系治理大致历经了“探索初创期”、“调适定型期”和“提质增效期”等三个演进阶段。当前,我国院系治理面临领导体制不健全、制度体系不完备、运行机制不通畅、治理主体权责失衡、党组织功能“悬浮化”等瓶颈和困境。推动院系治理现代化,应在遮蔽与澄清、守正与创新的动态调适中科学规避“制度移植陷阱”,创造性地推进党委领导下的校长负责制向院系层面的制度移植。在实践中,明晰院系党政共同领导下的分工负责制、完善党政联席会议制度、构建党政学协商共治模式、充分发挥党组织功能作用,是加快推进院系治理现代化的应然路径。

作为公共关系的竞选:印人党获取政权合法性的话语建构

政治竞选是一个政党争取人民认可,而人民赋予其权力并接受其统治的过程,政党通过竞选实现政权合法化。话语幻象分析揭示了政党将主观转变为客观,将幻象转化为真实的社会过程。印度作为南亚头号强国,大选历来备受关注。2024年的印度大选被认为是没有多少悬念的选举,这与莫迪及印人党的强势崛起有很大关系。出现这种情势的转折点是2019年莫迪与印人党采取了非常成功的“话语幻象术”,使其领导的全国民主联盟第二次获得执政权。在2019年大选期间,印度人民党和印度国民大会党都拥有“支持”或“反对”两种立场鲜明的声音。不同立场的话语对印度各邦、各民族、政党、群体和个人都产生了不同的影响。研究2019年印度竞选是一种探究印人党对于2024年乃至未来政权合法化一般叙事规则的有益尝试。以政治公共关系中的政治竞选理论和话语幻象理论为基础,运用话语幻象的三维分析框架——历史、语言和符号行为以及社会影响解构话语的内核,分析竞选话语如何被操纵并影响选民决策,从而解释印人党在选举过程中为什么能比国大党建构起更高的政权合法性。印人党比国大党更擅于利用一些修辞手法将非常主观和对立的概念合理化,给大众造成强烈的幻象,影响选民对事实的判断,使得多数选民相信印人党的宣传版本。话语幻象完成了政权合法性的建构,但同时也加剧了印度国内民众的身份二元对立和社会仇恨。

坚持党的领导是共青团的立身之本

坚持党的领导是共青团的立身之本。共青团在各个历史时期始终坚持党的领导,将坚持党的领导深深熔铸于血脉之中,形成了与其他组织不同的根本特质和鲜明优势。一百年的光辉历程,中国共青团坚定不移跟党走,为党汇聚青年人心、团结青春力量,谱写了中华民族伟大复兴进程中激昂的青春乐章。新时代新征程,坚持党的领导,是共青团再立新功的根本遵循。

新时代“大思政”格局下高校党建带团建探析

新时代高校思想政治工作有很多新任务和新举措,深入剖析了原有党建带团建工作所存在的问题,制约“双立双成”育人模式的发挥。阐明了新时代“大思政”格局下高校党建带团建,有利于提升党团组织凝聚力,扩大党团组织的影响力,增强党团组织的战斗力。总结了新时代“大思政”格局下高校党建带团建嵌入联动、精准回应和链条执行三条新路径。

冲突背景下国际政经关系多元数据联合分析

[研究目的]探究冲突背景下不同类型的第三方国同冲突方国的政经关系态势,识别行为异常国家,为国家外交政策制定提供情报支持。[研究方法]引入介入行为细分第三方国同冲突方国的政治关系类型,基于角色理论、冲突介入理论构建第三方国政经关系分析理论框架,基于多元数据对政经关系标注量化,采用单因素方差模型计算第三方国政经行为的相关性,基于指数平滑预测以及箱线图检测经济行为异常的国家。[研究结论]以“俄乌冲突”实证结果来看,第三方国同冲突方俄罗斯的政经关系呈现显著正相关,但亦有部分国家同俄罗斯政冷经热,印度、英国等国家经济行为表现相对异常。本研究探究冲突背景下第三方国同冲突方国的政经相关关系,能够为国际关系量化研究提供新的研究路径。

中国式数据信托的生成逻辑、困境检视及优化路径

数字经济是以数据资源为关键要素的新经济形态,数据要素是数字经济深化发展的核心引擎。数据信托并非个人信息保护或数据安全保障的制度安排,而是一种新型的数据财产管理机制,其对于破除数据要素流通障碍、促进数据价值创造、推动数据要素市场化配置具有重要的现实意义,具有内在的生成逻辑。我国的数据信托在理论和实践上存在功能定位模糊、信托财产法律属性不明、信托当事人确定困难等诸多困境,严重制约了数据信托的探索和发展。应立足于我国数据要素市场的实践需要和现行信托法律制度,秉持以数据财产转移为基础的数据财产管理之功能定位,明确数据财产权的法律属性,厘清数据信托当事人,构建中国式数据信托法律制度,促进数字经济的健康发展。

深刻理解中国新型政党制度的文化基因

全面完整理解中国新型政党制度,需要从文化视角深入分析。中国新型政党制度的生成契合了中华优秀传统文化中天下为公、求同存异、多元一体理念,在实践中表现为一党执政与多党派参政、协商民主、和谐党际关系等。新型政党制度所蕴含的极强的包容力与内聚力是天下为公、兼容并蓄、求同存异等传统文化在当代中国政治制度上的价值投影。从中国新型政党制度框架下执政党和参政党的关系来看,中华优秀传统文化是形成合作型政党关系的文化基因,而“兼容并蓄”的文化传统则与中国各个政党所代表的人民群众和社会各个阶层的利益是密切相关、内在契合的。

全面深化改革与加快构建新型生产关系:内涵、逻辑及路径

新型生产关系就是适应新质生产力发展水平、性质和状况要求,且有利于新质生产力发展的生产关系,新型生产关系的构建需要进一步全面深化改革。首先揭示新型生产关系“新”在何处,分别从新的劳动者与劳动资料之间的生产关系、新的劳动资料与劳动对象之间的生产关系、新的劳动者与劳动对象之间的生产关系三个层面予以阐释。进一步分析全面深化改革与加快构建新型生产关系的内在逻辑,主要基于完善生产资料所有制改革、完善生产要素参与分配制度改革、完善社会主义市场经济体制,加快推进新型生产关系构建。为进一步全面深化改革、加快构建新型生产关系,建议从生产、分配、交换、消费维度,健全完善促进新型生产关系形成的制度体系;从有效市场与有为政府维度,健全完善促进新型生产关系形成的治理体系。从而解放和发展社会生产力,为中国式现代化提供动力和保障。

高校“一站式”学生社区党团工作站建设研究

“一站式”学生社区是当前高校思政工作创新的重要载体,而党团工作站建设则是有效发挥“一站式”学生社区育人价值的抓手。在阐释“一站式”学生社区内涵的基础上,从发挥党建引领作用、拓展高校育人渠道、推动学生自我管理三个维度解读了“一站式”学生社区党团工作站建设的思路,并从打造活动空间、完善功能布局、优化运作机制、制定考核标准等四个方面就如何建设“一站式”学生社区党团工作站提出了相应的对策。

俄罗斯学者对中共百年历程的研究评述

为庆祝中国共产党成立一百周年,俄罗斯学界举办了圆桌会议、出版专刊或者开辟专栏、发表专题论文等活动。俄罗斯学者对中国共产党百年来所取得的成就和经验给予了高度的关注和评价。基于对中国在政治、经济、外交、民族政策、国际关系、思想理论纲领的演变等领域诸多问题的考察和研究,俄罗斯学界充分肯定中国共产党的领导核心作用,并普遍认为,中国的经验对世界其他国家都有借鉴意义。