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        JOURNAL OF ZHONGNAN UNIVERSITY OF ECONOMICS AND LAW

        2018-01-18 14:47:18
        中南財經(jīng)政法大學學報 2018年5期

        HIGHLIGHTS

        China’s40YearsofEconomicReform:Stage,AchievementsandHistoricalLogic

        ZHAO Lingyun FENG Bingbing

        ·3·

        (SchoolofEconomics,ZhongnanUniversityofEconomicsandLaw,Wuhan430073,China)

        Abstract:Reform and opening up is the most distinctive feature of China’s economic and social development since the third Plenary Session of the 11th Central Committee of CPC. Since the third Plenary Session of the 11th Central Committee of CPC, China’s economic reform has gone through three historical stages: institutional reform, institutional transformation and institutional construction. China’s 40 years of economic reform have made a historic leap from “standing up” to “getting rich”, elevated China’s international economic status, established and improved the socialist market economy system and formed socialist political economy with Chinese characteristics. In the past 40 years, China’s economic reform has been progressive from institutional reform to institutional transformation, from institutional transformation to institutional construction, from institutional reform to structural reform, from bottom-up “fragmentation” reform to top-level “integration” reform. This logic has distinct historical characteristics and historical background, which deeply determines the future direction of China’s economic reform.

        Keywords:Reform and Opening Up; Economic Reform; Market Economy; Historical Logic

        InstitutionalChangeofChina’sForeignTradeandOpening-up

        YANG Yanhong LU Xianxiang

        ·12·

        (SchoolofEconomics,ZhongnanUniversityofEconomicsandLaw,Wuhan430073,China)

        Abstract:The 40 years of reform and opening-up are just the 40 years of China’s foreign trade institutional change. China’s opening-up process can be divided from policy-oriented to selective institutional-oriented, and then to comprehensive institutional-oriented. China’s foreign trade system has also followed the pace of openness, from a quantitative control system to a regulatory system, and then to the stage of neutral opens system. The experience of China’s opening-up and foreign trade institutional change are the development through openness, constantly changing the functions of the government, continually promoting economic marketization and trade liberalization, and reforming the trade system in the direction of internationalization and legalization. Now, China has entered the stage of perfecting the neutral and open trade system. We should also speed up the transformation of government functions, promote the construction of a unified domestic market and legalization, and create a good competition order and business environment, and actively deal with Sino-US trade friction.

        Keywords:Foreign Trade Institutional Change; Neutral Open Trade System; Institutional-Oriented Openness; Trade Liberalization

        RetrospectandProspectofLocalFiscalReforminChina

        WANG Chaocai

        ·21·

        (ChineseAcademyofFiscalSciences,Beijing100142,China)

        Abstract:In the past 40 years since the reform and opening-up policy, deeply rooted in the socialist political system and the market economic system reform, China’s local fiscal reform has always adhered to the direction of standardization, scientization and high efficiency, and made steady progress and achieved remarkable results. This paper makes a comprehensive retrospect and prospect of China’s local fiscal reform from four aspects: local fiscal management reform, local government financing and debt management reform, local fiscal policy reform, and local fiscal system reform. The local fiscal management reform has experienced a development process from standardization, integration, full-scale to scientization, openness and transparency, efficiency, and legalization. In the future, it should improve the efficiency of the use of fiscal funds through comprehensive performance management. Since the reform and opening up, China’s local government financing has experienced three stages: fund raising or charging, local government financing platform to issue bonds or loans, issuing local bonds and PPP. Expanding the local debt quota and vigorously developing the standardized PPP is the direction of future reform. Local fiscal policy management should shift from seeking “policy depression” in the past to creating “highland of institutions and services” and an excellent business environment. The local fiscal system has gone through two stages: the contracting system and the tax sharing system. In the future, we should continue to stick to the tax-sharing fiscal system, closely rely on the adjustment and rationalization of the fiscal relations of central and local government, and continue to unify and standardize local fiscal system under the overall leadership of the central government.

        Keywords:Reform and Opening Up; Local Fiscal; Fiscal Reform; Public Finance

        TheBasicCharacteristicsofXiJinpingEconomicThoughton
        SocialismwithChineseCharacteristicsforaNewEra

        JIA Huize

        ·38·

        (CollegeofPoliticalScienceandLaw,ShanxiNormalUniversity,Linfen041000,China)

        Abstract:Xi Jinping Economic Thought on Socialism with Chinese Characteristics for a New Era combines Marxist political economics with the reality of China’s economic development in the new era and forms the socialist political economics with Chinese characteristics. It not only bases on the reality of China’s economic development in the new era, but also participates in actively global economic governance and builds broad communities of interest; not only has strong problem awareness, but also has firm confidence; not only attaches importance to guidance of advanced development concept, but also has important economic strategic arrangements; not only sticks to the basic law of economic development, but also sticks to the basic value of economic development; not only sticks to the basic direction of socialism, but also attaches importance to the experience of other countries. It has important theoretical and practical significance that summarizes and analyzes these characteristics to understand and grasp deeply the basic connotation, main content, theoretical contributions, scientific system, and history status of Xi Jinping Economic Thought on Socialism with Chinese Characteristics for a New Era.

        Keywords:Xi Jinping Economic Thought on Socialism with Chinese Characteristics for a New Era; Marxist Political Economics; Five Major Development Concepts; One-Main and Multi-Element Strategy

        XiJinpingThoughtonEcologicalGovernance:TheTheoreticalTraits,
        ValueOrientationandFormalCharacters

        WAN Jianlin

        ·44·

        (SchoolofPhilosophy,ZhongnanUniversityofEconomicsandLaw,Wuhan430073,China)

        Abstract:Xi Jinping Thought on ecological governance is formed by inheriting and developing Marxism ecological view of the nature, learning from the cogitation of Western Ecological Philosophy and making modern transformation of Chinese traditional culture of “harmony between human and nature”. It focuses on the ecological problems concerned by people and bases on the new situation of ecological civilization construction in the new era. Xi Jinping persists on the systematic and holistic thinking characteristic and the principle of ruling by law and morality, advances the systematic practice of ecological governance based on the thought of “harmony between human and nature” and “the life community”, and oriented by three dimensional development view including the economic development, ecological protection, and environmental welfare. Xi Jinping Thought on ecological governance has an important guiding significance to promote harmonious development between human and nature, satisfy constantly to people’s ecological needs and speed up the construction of beautiful China.

        Keywords:Xi Jinping Thought on Ecological Governance; Life Community; Three Dimensional Development View; Rule by Law and Morality

        TheInfluenceofPartyOrganizationGovernanceParticipationontheEffectiveness
        ofInternalControl:AnEmpiricalAnalysisBasedontheStateOwnedEnterprises

        WU Qiusheng WANG Shaohua

        ·50·

        (SchoolofAccounting,ShanxiUniversityofFinanceandEconomics,Taiyuan030006,China)

        Abstract:Taking a sample of A-shares listed companies in Shanghai and Shenzhen in 2012-2014, this paper makes an empirical study on the relationship between the degree of party organization governance participation and the effectiveness of internal control. The study shows that the relationship between the degree of party organization governance participation and the effectiveness of internal control is the inverted U type; the relationship between the degree of party organizations to participate in the governance of the board of directors and the effectiveness of internal control is the inverted U type. Furthermore, compared with the low capital mixed degree of state-owned enterprises, higher capital mixture can strengthen the relationship between them; and compared with local enterprises, the party organization governance participation in the central enterprises can help improve the effectiveness of internal control, and the relationship between them is the inverted U type obviously.

        Keywords:State Owned Enterprises; Party Organization; Degree of Governance Participation; Capital Mix Degree; Effectiveness of Internal Control

        CanTradeCreditHelptoDe-Stocking?

        WANG Jie WU Haomin

        ·59·

        (SchoolofEconomicsandManagement,ShiheziUniversity,Shihezi832000,China)

        Abstract:Using the A-share listed companies in China from 2006 to 2016 as a sample and constructing the “Trade Credit’s De-Stocking Effect” model, this paper empirically tests whether providing trade credit by the companies in overcapacity industries will be conducive to the growth of future sales revenue, that is, whether the trade credit provides de-stocking effect, and on this basis to explore whether the trade credit’s de-stocking effect is different in different corporate life cycle. The results show that the supply of trade credit is positively correlated with the sales growth in the later stage, and the trade credit provides the de-stocking effect. The influence of different life cycles on the de-stocking effect is not consistent. The growth period will strengthen the effect of trade credit’s de-stocking, while the mature period will weaken the de-stocking effect of trade credit, but the weakening effect of the latter is not obvious. The recession periods have no significant effect for trade credit’s de-stocking. After considering the availability of corporate banking credit, the results also show that the availability of corporate banking credit have significant effect for trade credit’s de-stocking effect, the companies that have easy access to bank credit are more likely to maintain their business in subsequent production by operating trade credit’s de-stocking effect.

        Keywords:Trade Credit’s De-Stocking Effect; Corporate Life Cycle; Availability of Banking Credit; Reform of the Supply Front

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