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25 April 2017, Volume 0 Issue 2 Previous Issue    Next Issue

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Circular Economy Mode of Developed Countries and Its Enlightenment to Urumqi Liu Yaxuan 2017, (2):  5-12.  doi: 10.16716/j.cnki.65-1030/f.2017.02.001 Abstract ( )   PDF (1232KB) ( )   Save Selecting Urumqi,a western metropolis, as the study object, this paper analyzed the situation and problems of circular economy in recent years from the perspectives of energy consumption, environmental pollution, environmental legislation, construction of circular economy industrial park and cultivation of circular economy awareness. It held that to construct ecological civilization and develop circular economy in Urumqi, great efforts should be made in reduction, implementation of relevant laws in China, regional environment legislation of basic law and specific law to construct regional industry development mode based on industrial park. And what’s more, it is of necessity to bring traditional ecological ethics into full play to increase the whole society’s awareness of resources, ecology and environment. References | Related Articles | Metrics

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On Housing Loan Interest Deduction before the Tax in Classification and Comprehension Combination of Personal Income Tax Reform Zhang Yi 2017, (2):  13-19.  doi: 10.16716/j.cnki.65-1030/f.2017.02.002 Abstract ( )   PDF (1129KB) ( )   Save Deepening the tax reform is the issue that the society cares most. During the two sessions in 2016, it has made it clear that the next step of tax reform is to establish a classification and comprehensive combination of personal income tax system and its specific scheme is expected to launch in 2017. This paper argues that in the new classification and comprehensive income tax mode, it is of necessity to design to the expense deduction method to match it, namely, “mortgage tax” should be viewed as an important part of to “perfect the deduction before tax”, to establish “basic deduction + special deduction” expense deduction mechanism. In order to solve the problems in the process of mortgage interest tax, it is of significance to draw lessons from foreign experience as well as former similar policies in China, in combination with China’s actual conditions, to put forward concrete implementation plan to use mortgage interest as tax to ensure equitability of taxes. References | Related Articles | Metrics

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A Study of Influence of Internal Control Audit and Earnings Management on Audit Fees Pei Yu, Liu Yubing 2017, (2):  20-26.  doi: 10.16716/j.cnki.65-1030/f.2017.02.003 Abstract ( )   PDF (891KB) ( )   Save This paper, based on the Simunic model of audit fees in China, Shenzhen listed companies in the construction industry, using 2013 years to 2015 data as the sample, the empirical analysis of the impact of earnings management on audit control, internal audit fees. The results of regression analysis show that the internal control audit is negatively related to audit fees, and the degree of earnings management is positively related to audit fees. In the internal control audit under the different heterogeneity of the relationship between earnings management and audit fees between, in case of internal control audit, earnings management and audit fees are negatively correlated; in the absence of internal control audit case, earnings management and audit fees are positively related. References | Related Articles | Metrics

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A Study of Enterprise’Innovation Mechanism Under the Threshold of Human Capital and R&D Input ——Take Small and Medium-sized Board Listed Companies in China as Example Yu Cuiling 2017, (2):  27-39.  doi: 10.16716/j.cnki.65-1030/f.2017.02.004 Abstract ( )   PDF (1785KB) ( )   Save This paper uses manual method to extract 385 observations from annual reports of small and medium-sized board listed companies in China for the period 2013-2016, then applies multiple-regime model as a non-linear panel data approach to measure the threshold value of human capital and R&D input.Based on the threshold value,the paper provides new insights into action mechanism of enterprise innovation. The following facts emerge: We find that human capital and R&D input exhibit a multiple threshold effect with enterprise innovation and all the determinants take no effect on the innovation in the enterprises with human capital and R&D input less than the threshold value; Compared to human capital, R&D input has a greater positive impact on innovation in middle and small-sized enterprises,moreover, human capital is negatively associated with innovation in the enterprises with human capital more than the threshold value;enterprise scale plays an important role in middle and small-sized enterprises with human capital more than the threshold value, R&D input and profit margin have remarkable positive impacts on innovation in middle and small-sized enterprises with R&D input more than the threshold value,while government subsidies only play an important role in middle and small-sized enterprises with human capital and R&D input more than the threshold value;export will play an obviously positive role in improving innovation in the enterprises with human capital less but R&D input more than the threshold value. References | Related Articles | Metrics

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A Comprehensive Evaluation of Competitiveness of Agricultural Products in Xinjiang——Based on the Comparison of Provinces and Cities Xiao Chunmei, He Wei 2017, (2):  40-49.  doi: 10.16716/j.cnki.65-1030/f.2017.02.005 Abstract ( )   PDF (1247KB) ( )   Save Increasing the competitiveness of agricultural products is of great significance to the agricultural structural reform of the supply in Xinjiang. This paper constructs the comprehensive evaluation index system of agricultural product competitiveness from four aspects, namely, agricultural production competitiveness, technical competitiveness, market competitiveness and marketing competitiveness. The competitiveness of Xinjiang agricultural products is evaluated by principal component analysis (PCA). Comparing with the provinces and cities in the country, the paper concludes that the ranking of production competitiveness of agricultural products in Xinjiang promotes quickly,the level of market competitiveness rose slightly, the level of technological competitiveness is improved, but the level of marketing competitiveness in the national rankings is significantly lower, the comprehensive level of competitiveness in the country ranks relatively stable.Correspondingly,the paper proposes the suggestions to strengthen the agricultural structural reform of the supply, increase the support of science and technology, increase financial support, improve the mode of agricultural management and improve the circulation system of agricultural products to further enhance the competitiveness of agricultural products in Xinjiang . References | Related Articles | Metrics

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A Study of Rural Land Operating Right Transfer in Xinjiang under the Background of Separation of Land Ownership,Contracting Right and Operating Right Li Huifang, Pan Hao 2017, (2):  50-55.  doi: 10.16716/j.cnki.65-1030/f.2017.02.006 Abstract ( )   PDF (1020KB) ( )   Save Rural land property rights system witnesses a series of reform since the deepening of reform, among which separation of ownership, contracting right and operating right of the rural land is a significant innovation of rural property rights system. Under this situation, it is of practical significance to hold the pace of the Xinjiang rural land circulation to make efforts in rural land transfer studies in Xinjiang since it concerns with the full implementation of the Central government policy to promote the development of rural land transfer, with development of the thought of moderate scale farm management, which closely revolves around the overall goal of the social stability and security. This paper argues that, under the situation of separation of land ownership, contracting right and operating right , such problems as insufficient understanding of the transfer, relevant supporting policies needing perfection, irregular transfer process, potential risks from large-scale transfer and pressure from farmers’ re-employment after transfer exit in rural land operating right transfer in Xinjiang. Therefore, it is of necessity to hold the pace of transfer, actively promote equaling registration agencies pilot work, complete the services of laws and regulations, strengthen the efforts of rural labor transfer and promote moderate scale management. References | Related Articles | Metrics

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Kyrgyzstan’s Foreign Debt:Risks Under the Russian Economic Crisis Zhou Lihua 2017, (2):  56-64.  doi: 10.16716/j.cnki.65-1030/f.2017.02.007 Abstract ( )   PDF (1492KB) ( )   Save From the perspective of Russia’s economic crisis, this paper analyzes the current situation of kyrgyzstan’s foreign debt since Kyrgyzstan’s independence. It’s concluded that Kyrgyzstan’s foreign debt burden is heavy, the use of external debt is inefficient and the ability of Kyrgyz government to dispose the foreign debt is limited; By analyzing the economic development of Kyrgyzstan and the Russian economic crisis, which shows that the Russian economic crisis causes the reduce of Kyrgyzstan’s economic growth and foreign exchange earnings. It draws a conclusion that the risk of Kyrgyzstan’s foreign debt is exist. The debt crisis is not only causes benefit lost of the creditors, but also accelerates the debtor’s economic recession, it even would causes a regional or global financial crisis. As the kyrgyzstan’s biggest creditor, investor and trading partner, China should pay attention to the risk problems of kyrgyzstan’s foreign debt. Through the construction of the “Silk Road Economic Zone” to strengthen cooperation with Kyrgyzstan in the economic and financial fields. Helping Kyrgyzstan to enhance the momentum of self-development and improve their ability to repay the foreign debt, to ensure that the interests of China’s creditors won’t suffer losses. References | Related Articles | Metrics

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A Comparative Study of Competitiveness of China’s Manufactured Goods Exported to Kazakhstan Market Duan Xiufang, Wang Xiankun 2017, (2):  65-74.  doi: 10.16716/j.cnki.65-1030/f.2017.02.008 Abstract ( )   PDF (1545KB) ( )   Save This paper first compares the export scale and structure of manufactured goods in China, Russia, US, Germany and Ukraine with Kazakhstan and the results show that, when it comes to Kazakhstan, manufactured goods export scale in Russia is the biggest and China takes second place; the gap of manufactured goods’ export scale between Russia and China becomes smaller gradually in recent years; the export structure of manufactured goods of these five countries is unbalanced and competition of manufactured goods of SITC5 and SITC6 is obvious among China, Russia and Germany. And then, the paper makes an empirical analysis of the competitiveness of China’s manufactured goods in Kazakhstan market from the perspective of industry and industrial structures by utilizing international market share (MS) and revealed comparative advantage index (RCA). It concludes that the market share of China’s manufactured goods rank only second to Russia’s, the proportion of the other three counties’ market share is not big; China’s and German’s manufactured goods have much more competitive advantage, while that of Russia’s manufactured goods’ is not very obviously. The developed countries possess stronger competitiveness with the four categories of industrial manufactured goods. In the end, countermeasures on improving manufactured goods’ competitiveness of China in the Kazakhstan market are advanced based on previous conclusions, References | Related Articles | Metrics

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An Survey of the Public Consciousness and Behaviors of Ecological Civilization in Urumqi Han Yanling, Chen Sanjing 2017, (2):  75-80.  doi: 10.16716/j.cnki.65-1030/f.2017.02.009 Abstract ( )   PDF (981KB) ( )   Save This paper, by designing “Urumqi Public Consciousness of Ecological Civilization and Behavior Questionnaire”, conducts a study of it from four aspects, namely, the knowledge of its connotations, the practice of it, the acceptance of its construction and the satisfaction to the living environment. At the same time, problems existing in the construction of ecological civilization and and influencing factors are also analyzed. The results show that the public know, practice and accept ecological civilization more but less satisfied with it; poor air quality and household garbage are the most serious environmental problems facing the respondents; lack of public participation and support of the government are main problems facing the construction of ecological civilization in Urumqi; the policy support of the government and the quality of the people are main factors affecting the construction of ecological civilization. Based on this, this paper puts forward the corresponding countermeasures and suggestions. References | Related Articles | Metrics