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25 April 2019, Volume 0 Issue 2 Previous Issue    Next Issue

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Behavioral Public Finance and Public Financial Decision-making in China: Based on an Analysis of Social Security Payment System Reform in China Bai Yanfeng, Yue Tong 2019, (2):  5-12.  doi: 10.16716/j.cnki.65-1030/f.2019.02.001 Abstract ( )   PDF (1013KB) ( )   Save Behavioral public finance combines economics, public finance and behavioral science. It has improved and innovated the basic theories and research paradigms of traditional finance, and has guiding significance in all aspects of public financial decision-making. Based on the summary of the paradigm theory of behavioral public finance, this paper analyzes the reform of social security payment system in China in 2018 by combining the individual intertemporal choice model that introduces policy factors, and then analyzes the basics of using behavioral public finance to promote the effective implementation of social security payment system reform. It finally draws conclusions in two ways to improve the effectiveness of public financial decision-making by using behavioral public finance: one is to use the "Nudge" method to coordinate the game between the government and other economic agents; the other is to focus on the propaganda of policies and the guidance of public opinion to ensure the implementation of decision-making. References | Related Articles | Metrics

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Research on the Economic Performance Evaluation of Counterparting Aids in Xinjiang in the Perspective of Targeted Poverty Alleviation Gao Zhigang, Liu Wei 2019, (2):  13-26.  doi: 10.16716/j.cnki.65-1030/f.2019.02.002 Abstract ( )   PDF (2422KB) ( )   Save This paper selects the data of per capita GDP and per capita net income of rural residents to calculate the evolution of regional economic differences in Xinjiang during the period of pairing assistance in Xinjiang. It finds that the poverty-stricken population in rural areas of Xinjiang has been significantly reduced, the living standards of farmers and herdsmen in poor areas have been significantly improved, and remarkable progress has been made in poverty reduction. The optimization of regional industrial structure and industrial status in Xinjiang is not obvious. Arcgis, GeoDA and R software are used to empirically analyze the economic performance of poverty alleviation in Xinjiang. The results show that poverty alleviation in Xinjiang has an obvious positive driving effect on the urbanization rate, fixed asset investment and the number of employees, and its contribution to GDP significantly increased, but the ratio of tertiary industry to GDP had no obvious positive driving effect. Based on the conclusion, the paper puts forward some strategies such as optimizing investment structure and increasing intellectual assistance to Xinjiang so as to improve the economic performance of pairing assistance to Xinjiang. References | Related Articles | Metrics

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An Analysis of Equalization of Basic Public Services between Urban and Rural Areas and Its Constraining Factors in Xinjiang Yuan Pei, Luo Jingqiao, Chen Xiaoting 2019, (2):  27-37.  doi: 10.16716/j.cnki.65-1030/f.2019.02.003 Abstract ( )   PDF (1091KB) ( )   Save This paper constructs an urban and rural evaluation index system of the equalization level of basic public services from five aspects: basic health care services, basic culture and education, basic infrastructure construction, basic social security and ecological environment protection. By means of entropy weight TOPSIS method, obstacle degree model and comprehensive coordination degree model, the article evaluated the equalization level of urban and rural public services in Xinjiang from 2005 to 2016 comprehensively.The paper has several findings. Firstly, the level of equalization of basic public services in urban and rural areas of Xinjiang has been increasing year by year, in addition, the equalization of basic public services in rural areas has been promoted more slowly than that in urban areas. Secondly, at present, urban basic public services are mainly restricted by basic health care services and basic cultural education, while basic culture and education is the main obstacle to the development of basic public services in rural areas. Thirdly, the coordinated development index of basic public services in urban and rural areas in Xinjiang is also rising year by year. However, there is still a certain degree of lag in the coordinated development of basic culture and education. Finally, according to the above results, put forward some corresponding policy recommendations. References | Related Articles | Metrics

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On Audit Subject and Its Functions Zheng Shiqiao 2019, (2):  38-51.  doi: 10.16716/j.cnki.65-1030/f.2019.02.004 Abstract ( )   PDF (1426KB) ( )   Save Auditsubject is the focus issue of auditing. From the perspective of technology logic, auditing is surrounding a specific item, using systematic method to collect evidence, to determine the specific items whether consistent with established standards. Here, the specific matters are audit subject matters. The following conditions are required for any particular matter to be an audits subject: involved the performance of management responsibility with the real audit demand, and the auditable characteristics and the audit ability. Specific items that may be included in the audit topic include financial information, business information, behavior, and systems. In terms of audit theory, audit theme is the main line running through all elements of audit theory. As for the audit implementation, the audit topic has a fundamental impact on all elements of the audit implementation, and is also the framework for the construction of audit business types and audit standards. References | Related Articles | Metrics

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On Innovation of China's Agricultural Industrial Organization System under the Internet Background: from the Perspective of Farmers Guo Hongdong, Zeng Yiwu 2019, (2):  52-62.  doi: 10.16716/j.cnki.65-1030/f.2019.02.005 Abstract ( )   PDF (1966KB) ( )   Save In China, Internet is accelerating its integration with farmers, and it has increasinglybecome an important means to improve their ability to connect with the market. Flat organization system, closer relationship between producers and consumers, and datafication of behavioral information are the evolution trends of agricultural organization system under the background of Internet. Defects in the original architecture will be graduallydeconstructed and eliminated. In practice, there are mainly four modes of using Internet to gain access to the market by farmers including farmer self-operation on e-commerce platform, farmer self-operation on social platform, cooperative self-operation on e-commerce and social platform, and the cooperation between professional farmer or cooperative and e-commerce enterprise. In general, it is of more universal significance for cooperatives to operate independently on e-commerce and social platforms. The development of Internet does not weaken the original advantages of cooperatives, but contributes to enhancing its service capacity and operational efficiency. China should gradually establish an internet-based agricultural organization system centered on cooperative organizations and take various measures to encourage and support cooperatives to actively integrate into the Internet economy. References | Related Articles | Metrics

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A Comparative Studies of Investment Facilitation Level of China and Neighboring Countries in the Context of "the Belt and Road" Duan Xiufang, Li Xueyan 2019, (2):  63-71.  doi: 10.16716/j.cnki.65-1030/f.2019.02.006 Abstract ( )   PDF (1344KB) ( )   Save "The Belt and Road Initiative" is of great significance of expanding and deepening China's opening to the outside world, promoting the sustained and rapid economic development of the countries along the Belt and Road and achieving win-win cooperation in the new norm of China's economy. This paper selects 4 first-level indicators and 22 second-level indicators that reflect the level of investment facilitation, systematically constructs the measuring system of investment facilitation, and uses the principal component analysis method to measure the level of investment facilitation in China and surrounding countries. The results show that the level of investment facilitation in China, is highest compared with neighboring countries, followed by India, and Kyrgyzstan is the lowest. In the investment facilitation index system, the level index of the specific second-level indicators varies little and is generally low, so there is much room for improvement in the overall investment environment. China and its neighboring countries should work together to promote investment facilitation through such measures as strengthening infrastructure construction, enhancing policy communication, improving the efficiency of financial services and creating a favorable business investment environment. References | Related Articles | Metrics

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Evaluation of Tourism Service Trade Competitiveness of Provinces (Districts and Cities) along The Belt and Road and Countermeasures Wang Xia, Sun Chao, Cui Chunyu 2019, (2):  72-80.  doi: 10.16716/j.cnki.65-1030/f.2019.02.007 Abstract ( )   PDF (1286KB) ( )   Save Trade in tourism services has become the world's largest type of service trade, and the proposal of The Belt and Road Initiative (BRI) has provided new opportunities for the development of tourism service trade in China. In this paper, the 14 provinces (districts and cities) along the BRI were studied using cross-sectional data of 2016 to build an index system, including 6 first-level and 13 second-level indicators, to evaluate the competitiveness of tourism service trade. Factor Analysis was adopted to extract the three main factors: the status quo and scale of the tourism service trade, talent pool for the tourism industry, and the development potential of the trade. Then, the 14 provincial-level administrative divisions were comprehensively evaluated for their competitiveness in the tourism service trade. Of these administrative units, the top five are Guangdong, Fujian, Zhejiang, Shanghai, and Yunnan. Cluster Analysis was used to divide these 14 administrative units into 5 categories in terms of their competitiveness: high, upper-middle, middle, lower-middle, and low. Finally, countermeasures and suggestions were proposed based on the characteristics of these five different categories to help develop these administrative divisions further. References | Related Articles | Metrics