Journal of Jishou University(Social Sciences Edition)

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The Logical Framework and Key Breakthrough of Financial Support for Greater Self-reliance and Strength in Science and Technology

SHEN Yue, YUAN Wei, CHENG Maoyong

Journal of Jishou University(Social Sciences Edition) 2024, 45 (5): 40-51. DOI: 10.13438/j.cnki.jdxb.2024.05.005

Abstract （141）

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Greater self-reliance and strength in science and technology is the key to the modernization with Chinese characteristics.Finance and science and technology are closely related,and financial support is indispensable to achieving high-level scientific and technological self-reliance.To this end,key financial support should be given to scientific and technological innovation enterprises,scientific research institutes and colleges and universities,government departments at all levels and central banks being the administrative entities and financial institutions and capital markets being the market entities.Through the two-way role of administrative mechanisms and market mechanisms,full play is given to the financing function,risk management function and information disclosure function to achieve four major goals.Due to the natural opposition between the high risks of greater self-reliance and strength in science and technology and the operating principles of commercial banks,as well as the imperfect development of capital market and high financing threshold,some technology companies have been crowded out of market;the underdevelopment of science and technology insurance has caused insufficient supply and demand in the insurance market;and the shortage in science and technology guarantee system has restricted financial support for greater self-reliance in science and technology.Considering this,we should break through key problems and improve the quality and efficiency of financial support for high-level scientific and technological self-reliance through diversified financial product innovation and institutional innovation.We should improve top-level design,give full play to the promoting role of the government and financial regulatory authorities,and explore new models of financial support for high-level scientific and technological self-reliance.We should establish and improve risk protection mechanisms,and speed up efforts to achieve greater self-reliance and strength in science and technology.

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Value of Data Elements:Theoretical Origin,Difficulties and Countermeasures

ZHANG Ni

Journal of Jishou University(Social Sciences Edition) 2024, 45 (5): 52-59. DOI: 10.13438/j.cnki.jdxb.2024.05.006

Abstract （173）

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As a key factor of production,data has become increasingly valuable,a key engine that empowers the new quality productive forces in China.In the value realization chain of "resource-asset-capital",the low-quality and fragmented original data can be transformed into data elements entering social production and circulation through scenario-based use,which can complete the dynamic multiplication of value and realize the transformation from resource to asset and capital.In the current social practice,to give full play to the value of data element resources and promote the value chain of data elements,we should first solve the key and difficult problems such as data property right confirmation,data circulation and transaction,data asset value evaluation,and data protection.The important fundamental issues of data value can be addressed through the promulgation of clear and explicit continuity policies.We should speed up the establishment of a pre-transaction value assessment and price formation mechanism,explore the formation of data fusion application system,and accelerate the value process of data elements.

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The Coupling and Coordination Relationship between Agricultural Economic Development and Ecological Environment System—Based on the Demonstration of Green and Low-carbon Development in Hunan Province

ZENG Fusheng, DENG Yinglei

Journal of Jishou University(Social Sciences Edition) 2024, 45 (4): 126-136. DOI: 10.13438/j.cnki.jdxb.2024.04.013

Abstract （161）

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In order to explore the coupling coordination relationship between agricultural economic development and ecological environment systems in green and low-carbon development,the entropy method,coupled coordination degree model and coupled evolution model were used to measure the comprehensive evaluation index of agricultural economic development and ecological environment systems in Hunan Province,and the static and dynamic coupling relationship changes between the two under time series conditions were analyzed in detail.The results showed that:first,from 2009 to 2021,the total agricultural carbon emissions in Hunan Province showed a trend of increasing first and then decreasing,and the decline rate continued to accelerate,with significant green and low-carbon characteristics of agriculture;second,during the research period,the agricultural economic system evaluation index of Hunan Province maintained a steady upward trend,while the ecosystem index showed a trend of decreasing first and then rising,quickly shifting from "economic backwardness" to "ecological lag" stage;third,the coupling and coordination degree between agricultural economic development and ecological environment subsystems has generally accelerated,jumping from 0.279 to 0.828.The coupling and coordination stage has evolved from moderate imbalance and decline to good coordinated development;fourth,the dynamic coupling degree has shown a change trend from small to large,manifested in the development stage of coordinated coexistence to harmonious coexistence.Inspired by the research results,Hunan Province should continue to adhere to the strategy of strengthening the ecological province to guide the direction of agricultural development,promote the coordinated resonance of the agricultural economy and the ecological environment,and achieve high-level coupled and coordinated development of the two as soon as possible.

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Can Short Selling Pressure Restrain the Controlling Shareholder's Equity Pledge?—Evidencefrom a Quasi-natural Experiment on Deregulation of Short Selling in China

JIANG Bingwei, WANG Fayan, ZHAO Yan, ZHAO Libin

Journal of Jishou University(Social Sciences Edition) 2024, 45 (4): 137-148. DOI: 10.13438/j.cnki.jdxb.2024.04.014

Abstract （137）

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The equity pledge of the controlling shareholder of a listed company is one of the key areas of risk disposal by China's financial regulatory authorities.How to effectively restrain the controlling shareholder's irrational equity pledge is a topic worth exploring.Based on the landmark event of the implementation of margin and short selling system in China,this paper selects A-share listed companies in Shanghai and Shenzhen Stock Exchange from 2010 to 2019 as the research samples to empirically investigate whether the short selling mechanism can constrain the equity pledge of the controlling shareholders.The results show that the implementation of the short selling system can significantly inhibit the controlling shareholder's equity pledge and has high economic significance.This conclusion remains true after a series of robustness tests,such as changing key variable measures,changing sample time window,changing sample,propensity score matching,parallel trend test,and placebo test.The results of the mechanism test show that short selling pressure mainly reduces the controlling shareholder's equity pledge by improving information transparency.Finally,the heterogeneity analysis shows that the short selling pressure has a more obvious inhibiting effect on the equity pledge behavior of the controlling shareholders in the enterprise with good institutional environment,high volatility of stock price,low analyst tracking,weaknesses in internal controls and privately owned.The research conclusions enrich the research on the external governance role of short selling mechanism,but also provide evidence support for how to resolve the crisis of controlling shareholders' pledge from the source by using market-oriented means.

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Lenin's Thought on the Reform of Agricultural Production and Management System and Its Enlightenment

LIU Xianli, HU Jiani

Journal of Jishou University(Social Sciences Edition) 2024, 45 (3): 84-93. DOI: 10.13438/j.cnki.jdxb.2024.03.009

Abstract （118）

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After Lenin succeeded in leading the Russian revolution,he made an arduous exploration on the transformation of agricultural production and management system.In the course of the evolution from the wartime communist system to the new economic policy,combining the economic development of Soviet Russian farmers and the characteristics of agricultural production,Lenin actively explored the agricultural production and management system adapted to the socialized large-scale production,forming his thought on the transformation of agricultural production and management system.The connotation of this thought is mainly reflected in the direct transition to communist agriculture through co-farming,the use of cooperative system to make a circuitous transition to the socialized large-scale production,and the supporting conditions of culture,education and science and technology to promote the transformation of agricultural production and management system.Lenin's thought on the transformation of agricultural production and management system gives us profound enlightenment,that is,the construction of modernization of Chinese agriculture and rural areas must consolidate and improve the basic management system in rural areas,continuously explore effective forms of collective economy,effectively safeguard the material interests of farmers,enhance their scientific and cultural quality,and adhere to the development of intensive agriculture driven by science and technology.

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Digital-enabled Green Development:Carbon Emission Reduction Effect of Enterprise Digitalization—An Empirical Study Based on A-share Listed Companies in China

ZENG Huixiang, RAN Hangxin, ZHOU Qiong

Journal of Jishou University(Social Sciences Edition) 2024, 45 (3): 94-107. DOI: 10.13438/j.cnki.jdxb.2024.03.010

Abstract （215）

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Focusing on the two strategic needs of digital China and the dual carbon goals,integrating enterprise digitization and enterprise carbon emission reduction into the same theoretical framework,and taking A-share listed companies in China from 2012 to 2019 as the research sample,this paper deeply explores the effect and transmission mechanism of enterprise digitization on carbon emissions,and further discusses the regulation of regional digital economic development and the nature of enterprise property rights.The results show that,first,enterprise digitization can significantly reduce corporate carbon emissions,but the emission reduction effect has a lag of about two years,which means that enterprises must continue to promote the digitization process in order to give full play to its carbon reduction efficiency;second,based on the analysis framework of Cobb-Douglas production function model,the transmission mechanism of carbon emission reduction effect of enterprise digitalization mainly includes promoting green technology innovation,improving the efficiency of resource allocation,optimizing human capital structure and promoting enterprise specialization;third,the development of regional digital economy can effectively strengthen the carbon reduction effect of enterprise digitization,and the two will form a greater joint force to promote enterprises to achieve faster carbon reduction;and fourth,from the perspective of the nature of property rights,enterprise digitization plays a more efficient role in reducing carbon in non-state-owned enterprises.This study reveals the internal mechanism and situational factors of enterprise digitization to reduce carbon emissions,which not only enriches and expands the research on the environmental effects of enterprise digitalization,but also provides micro-evidence for the digital-enabled real economy and green development.

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The Path of Building a Country Strong on Agriculture with Digital Economy

WEN Feng'an

Journal of Jishou University(Social Sciences Edition) 2024, 45 (2): 86-94. DOI: 10.13438/j.cnki.jdxb.2024.02.010

Abstract （183）

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A country strong on agriculture,characterized by safe and reliable agricultural supply,self-relied agricultural scientific and technological innovation,perfect facilities and equipment,sound agricultural industrial chain,intensive and efficient utilization of high-end agricultural resources,and obvious international competitive agricultural advantages,is the inevitable requirement of promoting agricultural modernization and realizing high-quality development.The development of digital economy has profoundly changed people's production and life style,and it is an important starting point to promote technological innovation and industrial reform.The construction of a country strong on agriculture with digital economy has become an objective need to improve the comprehensive efficiency and competitiveness of agriculture.China pays great attention to agricultural construction,and has made considerable achievements such as stable agricultural economy,stable basic position,further transformation of agricultural management mode,stronger vitality of modern agriculture and so on.However,it is also faced with some problems in the construction of agricultural digital infrastructure,the supply of digital resources,the homogenization of agricultural related products,the transformation of agricultural digitization,the flow of data elements,the international competitiveness,the degree of integration of digital technology and rural industrial chain,etc.In the process of Chinese-style modernization,it is necessary to strengthen the construction of agricultural digital infrastructure,improve the quality of supply,promote the accurate supply of digital resources,improve the innovation ability of agricultural science and technology,strengthen the industrialization of agricultural characteristics and build the brand of characteristic industries.Also,we need to improve the international competitiveness of agricultural products and ensure appropriate and reliable imports and exports,extend the industrial chain,speed up the integration of digital technology and primary,secondary and tertiary industries to achieve high-quality agricultural development,and promote the early realization of a country strong on agriculture.

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The Dilemma of Income Distribution in the Marketization of Rural Collective Land Designated for Business-related Construction—A Case Study Based on S City,Hunan Province

LI Zhongren, CAI Qingming

Journal of Jishou University(Social Sciences Edition) 2024, 45 (2): 95-103. DOI: 10.13438/j.cnki.jdxb.2024.02.011

Abstract （214）

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The imperfect income distribution mechanism and unreasonable distribution proportion within the village are the outstanding problems facing the pilot of the marketization of rural collective land designated for business-related construction in our country at present.The case study shows that the difficulty of withholding the collective income of the village and the distribution contradiction among the villagers are the main manifestations of the distribution dilemma.With the help of the dual logical analysis framework of "land property right pattern-elite governance capacity",this paper proves that the collective land property right pattern is the structural condition for formulating the income distribution rules of entering the market within the village,the governancecapacity of the village elite in the process of income distribution is the active factor that affects the income distribution rules,and the interaction between the two determines the final income distribution pattern.When the villages entering the market belong to the pattern of individual land property rights and the governance capacity of the village elites is weak,the collective economic organizations are easy to fall into the dilemma of collective action when distributing the income from entering the market.In order to deepen the reform of marketization of rural collective land designated for business-related construction in the future,we should pay attention to the role of rural elites and strengthen the government's guidance and supervision of income distribution within the village.

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Can Digitization of Tax Collection and Administration Improve Enterprise Risk-taking?—A Quasi-natural Experiment Based on "Golden Tax Phase III"

WANG Jianxin, CHAO Kangjian, WAN Shouqiong

Journal of Jishou University(Social Sciences Edition) 2024, 45 (1): 93-104. DOI: 10.13438/j.cnki.jdxb.2024.01.009

Abstract （300）

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Based on the quasi-natural experiment of"Golden Tax Phase III" project,this paper studies the effect and mechanism of the digitalization of tax collection and administration on the level of enterprise risk-taking.The results show that the digitalization of tax collection and administration significantly improves the level of risk-taking by alleviating the short-sighted tendency of administration and improving the information quality of enterprises.Further analysis shows that the effect on corporate risk-taking is more significant in private enterprises,small-scale enterprises,and enterprises with lower audit quality and less attention from analysts.Government departments should continue to promote the construction of tax information,and further improve the data integration ability of big data tax collection and administration,while enterprises should improve internal and external governance mechanisms in order to give full play to the accurate governance effect of the digitalization of tax collection and administration.

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Resource Dependence,Economic Growth and the Rebound Effect of Carbon Emissions

YANG Yimin, WANG Zilong, DENG Xuhui

Journal of Jishou University(Social Sciences Edition) 2024, 45 (1): 105-115. DOI: 10.13438/j.cnki.jdxb.2024.01.010

Abstract （266）

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Under the background of"dual carbon" goal,this paper analyzes the mechanism of resource dependence and economic growth on the rebound of industrial carbon emissions,calculates the rebound effect value of industrial carbon emissions of 31 provinces and cities in China from 2010 to 2019 by using Kaya LMDI carbon emission driver decomposition model,and constructs spatial autoregressive model (SAR),spatial error model (SEM) and spatial Durbin model (SDM) for spatial econometric regression.The results indicate that:(1) the carbon rebound effect of energy resources consumption in China shows a law of decreasing year by year from 2010 to 2019,and has spillover effect in time and space.Seven provinces,including Shanxi,Ningxia and Inner Mongolia,are in the state of high-high (H-H) aggregation of industrial carbon emissions,while 17 provinces,including Beijing,Tianjin and Shanghai,are in the state of low-low (L-L) aggregation of industrial carbon emissions.(2) The effect of resource dependence on the rebound effect of industrial carbon emissions is significantly positive and has a certain spatial spillover effect.(3) Regional economic growth will bring the concentration of technology,capital,manpower and other factors,drive the overall development of the region,and restrain the rebound effect of industrial carbon emissions.(4) The effects of economic growth and resource dependence on the rebound of regional industrial carbon emissions have time-space lag effect and error effect,and the crowding-out effect of regional indirect influence will increase the space direct effect.

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