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25 February 2021, Volume 0 Issue 1 Previous Issue    Next Issue

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A Comparative Study of High-quality Economic Development between China and Major Latin American Countries Chen Fei, Ma Mengdie 2021, (1):  5-16.  doi: 10.16716/j.cnki.65-1030/f.2021.01.001 Abstract ( )   PDF (3230KB) ( )   Save The introduction of high-quality development in 2017 shows that the focus on China's economic development is shifting from speed to quality. Based on the comparison of the economic development history of China and Latin America, this paper establishes an indicator system to evaluate the quality of economic, development, guided by the "five development concepts", and uses the entropy method to assign weights to measure the quality of economic development for China, Argentina, Brazil and Spain, and also specifically discussed the poverty reduction policies of China and major Latin American countries and their impact on the quality of their economic development. The results show that the quality of economic development in China has been showing a steady upward trend, while the qualities of economic development in Argentina and Brazil are extremely unstable and lack of motivation, and the large income gap may be one of important factors. In the pursuit of high-quality economic development, Latin American countries should pay full attention to income distribution and further improve their own poverty reduction policies. China's "targeted poverty alleviation" is a valuable experience to learn from. References | Related Articles | Metrics

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The Spatial Effect and Threshold Characteristics of Fiscal Expenditure for Supporting Agriculture in China's 31 Provinces Xiang Jie, Hu Qingjiang, Yan Hailong 2021, (1):  17-30.  doi: 10.16716/j.cnki.65-1030/f.2021.01.002 Abstract ( )   PDF (1536KB) ( )   Save Fiscal expenditure for supporting agriculture is the key factor to realize the economic growth of agriculture, revealing the law of action between the two is conducive to better guide the agglomeration and diffusion of production factors between industries and regions, and then promote the development of agriculture. Based on the data of 31 inter-provincial panels in China from 2007 to 2018, this paper uses the Spatial Dubin Model and the threshold regression model to analyze the impact of fiscal expenditure for supporting Agriculture. It is found that fiscal expenditure for supporting agriculture has significant spatial heterogeneity and dependence; fiscal expenditure for supporting agriculture has a significant role in promoting agricultural economic growth in this region, but has a significant negative spillover effect on agricultural economic growth in adjacent regions; different control variables have different spillover effects on agricultural economic growth.In addition, fiscal expenditure for supporting agriculture has a threshold effect on agricultural economic growth, and with the increase of financial support for agriculture, the marginal contribution to agricultural economic growth shows an accelerating effect. Finally, the paper puts forward the corresponding policy enlightenment from the aspects of carrying out differentiated financial support policy according to local conditions, scientific allocation and optimization of financial support policy and stabilizing growth mechanism. References | Related Articles | Metrics

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The Connotation, Measurement and Influencing Factors of Government Audit Quality: A Theoretical Framework Zheng Shiqiao 2021, (1):  31-41.  doi: 10.16716/j.cnki.65-1030/f.2021.01.003 Abstract ( )   PDF (1425KB) ( )   Save Audit quality is the lifeline of government audit. If audit quality is low, it is difficult for government audit to realize its value function.This paper aims to clarify the connotation and measurement methods of government audit quality, and puts forward the classification framework of factors affecting government audit quality. The connotation of government audit quality is the degree of realization of its audit objectives. According to the audit direct goal and the audit ultimate goal, the audit quality is distinguished between the audit project quality and the audit work quality. The measurement of audit project quality mainly considers finding and reporting problems, and needs to determine specific audit quality indicators according to the type of audit engagement. Audit coverage and application degree of audit results are mainly used to measure the quality of audit work, and the specific indicators of audit coverage and application degree of audit results are different for different types of audit business. The influencing factors of government audit quality include internal factors of audit institutions, audit object factors and external environmental factors, each of which includes some more specific factors. References | Related Articles | Metrics

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Perfection of China’s Charitable Donation Mechanism under Public Crisis Event — From the Perspective of Tax Incentives Li Zhen, Mo Songqi, Yuan Jinfang 2021, (1):  42-48.  doi: 10.16716/j.cnki.65-1030/f.2021.01.004 Abstract ( )   PDF (813KB) ( )   Save Since the outbreak of Covid-19, the epidemic has been spreading continuously. In the face of such a serious public crisis, all walks of life have contributed their assistance in droves. Research shows that tax policies can stimulate charitable donations to a certain extent. Under the public crisis, China's charitable donation mechanism can be specifically divided into five mechanisms of encouragement, acquisition, use, return and supervision. Tax affects the operation of the charitable donation mechanism through the positive role of support, guidance, allocation, guarantee and supervision to encourage the public to participate more in charitable donation. At the same time, however, problems such as charity fraud, material allocation not in time and complicated personal donation deduction are also gradually exposed. In this regard, measures such as timely updating relevant information, increasing support for direct donations, and carrying out pre-tax deduction declaration agency can be taken to further improve China's charitable donation mechanism and improve the national crisis management capacity. References | Related Articles | Metrics

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A Study of Flow Experience, Emotional Attachment and User Stickiness Behavior–An Empirical Analysis Based on Booking Travel App Wang Liming, Li Xiaodong, Li Xiaohu, Huang Jie 2021, (1):  49-59.  doi: 10.16716/j.cnki.65-1030/f.2021.01.005 Abstract ( )   PDF (1215KB) ( )   Save With the advent of the experience economy era, tourists' sense of consumption and their travel behavior have undergone significant changes. User stickiness is the continuous use willingness and dependent behavior generated by consumers using Internet products. This paper selects the booking travel App as the research object, and explores its behavior, which has far-reaching significance for improving the tourist experience and promoting the development of online tourism. Based on the framework of "Cognition–Attitude–Behavior", this paper integrates the theory of flow experience and emotional attachment, constructs a theoretical model of user stickiness influence mechanism of booking travel App, and uses structural equation model to test hypothesis. The results show that flow experience has a direct and positive effect on user's emotional attachment; emotional attachment has a direct and positive effect on user's stickiness; flow experience has a direct and positive effect on user's stickiness, and emotional attachment plays a mediating role between them. Therefore in the development of booking travel App, efforts should be made to improve the usability and usefulness of App, fully understand the psychological preferences and emotional needs of travel consumers, provide personalized products, and pay special attention to cultivate and maintain the sticky behavior of self-guided tour group. References | Related Articles | Metrics

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Influencing Factors of Product Quality from the Perspective of New Economic Geography Xue Ling, Zhang Xiaolin, Zhang Tianjiao 2021, (1):  60-69.  doi: 10.16716/j.cnki.65-1030/f.2021.01.006 Abstract ( )   PDF (3263KB) ( )   Save New economic geography, as an important tool to analyze the spatial agglomeration of firms and population, mainly focuses on topics as spatial agglomeration, market size, product variety, and trade cost, however, pays little attention to how these factors affect regional product quality. This paper takes "the Belt and Road" as the background, based on the Footloose Capital Model (FC), introduces quality to both consumption utility and production cost, and sets up a new economic geography model of the two regions under the DCI framework. The model derives the product quality determination equations of regional firms, and numerically simulates the influencing factors of product quality such as trade cost, substitution elasticity, and market size under an asymmetric structure. The result shows that even if there is no outward investment, by reducing trade cost along "the Belt and Road" and achieve free trade, it is also conducive to the improvement of product quality in the countries along "the Belt and Road". If capital can flow freely and there is outward investment, as trade costs along "the Belt and Road" decrease and trade freedom increases, the quality of products in large and small countries will converge, and welfare level in all regions will be improved. In addition, the overall increase in the size of a country's market expands the sales of firms and contributes to the improvement in the quality of products in their respective regions. Finally, the agglomeration force under the FC-Q model is smaller than under the traditional FC model. Product quality is a manifestation of the dispersion force. References | Related Articles | Metrics

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An Analysis of China’s Import Trade Efficiency and Potential of Natural Gas under the Background of "the Belt and Road"–Based on Time Stochastic Frontier Gravity Model Ma Yuan, Zhang Rui 2021, (1):  70-80.  doi: 10.16716/j.cnki.65-1030/f.2021.01.007 Abstract ( )   PDF (1286KB) ( )   Save In the context of the new era, China is carrying out international energy cooperation under the Background of "the Belt and Road" initiative. Natural gas trade plays an important role in building a community of energy interests, a community of responsibility and a common destiny. This paper uses a time-varying stochastic frontier gravity model to empirically analyze the factors that affect China's natural gas imports, and measure trade efficiency and potential. Studies have shown that among natural factors, the economic development level, population size, and the formal operation of natural gas pipelines have a positive effect on natural gas import trade, while factors such as geographical distance and landlocked countries have limited hindrance to the efficiency of natural gas import trade. Among the human factors, whether it is a country along "the Belt and Road", investment freedom and financial freedom are key factors affecting China's natural gas imports. The overall level of trade efficiency between China and major natural gas importing countries is relatively high, but with countries such as Algeria, it still has great trade potential and room for trade expansion. Therefore, it is proposed to accelerate the pace of energy innovation, establish a long-term trade mechanism while adopting a differentiated trade strategy to improve the efficiency and potential of natural gas trade with countries along the route. References | Related Articles | Metrics