The Chinese urban literary context of the 1990s has brought the liberation of Chinese urban women's desires to a considerable depth. Some female writers, mainly Lin Bai, who were famous for their "body writing", introduced some unexpressed female body desires into literature for the first time. However, the rise of consumer culture destroyed this beautiful picture. The voyeuristic desire of men and society has also led to a part of women's culture that is gradually becoming vulgar, inferior, and commercially deviant. This paper focuses on "One Man's War" and analyzes the difference between "body writing" "traditional writing" and "love writing" in the context of urban culture by reading the original text and combining it with Sisu's "body writing" theory. By reading the original text and combining Sisu's "body writing" theory, we analyze the difference between "body writing" and "traditional writing", "love writing" and "erotic writing" in the context of urban culture, and reposition the value of "body writing" to explore its literary-historical significance.
{"title":"Love, debauchery? On body writing from the perspective of the city","authors":"Bian Zheng","doi":"10.54691/5szhpn12","DOIUrl":"https://doi.org/10.54691/5szhpn12","url":null,"abstract":"The Chinese urban literary context of the 1990s has brought the liberation of Chinese urban women's desires to a considerable depth. Some female writers, mainly Lin Bai, who were famous for their \"body writing\", introduced some unexpressed female body desires into literature for the first time. However, the rise of consumer culture destroyed this beautiful picture. The voyeuristic desire of men and society has also led to a part of women's culture that is gradually becoming vulgar, inferior, and commercially deviant. This paper focuses on \"One Man's War\" and analyzes the difference between \"body writing\" \"traditional writing\" and \"love writing\" in the context of urban culture by reading the original text and combining it with Sisu's \"body writing\" theory. By reading the original text and combining Sisu's \"body writing\" theory, we analyze the difference between \"body writing\" and \"traditional writing\", \"love writing\" and \"erotic writing\" in the context of urban culture, and reposition the value of \"body writing\" to explore its literary-historical significance.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article aims to study how enterprises can achieve green logistics packaging under the "dual-carbon" target. Taking Alibaba as an example, this article analyzes its development strategy and practices in green logistics packaging, explores the green collaborative development under the "Scope 3+" concept, and aims to provide policy suggestions for enterprises in various parts of the industrial chain. This study uses comprehensive materials and data to propose policy suggestions for the green transformation of courier packaging within enterprises, providing reference and reflection for the industry.
{"title":"Enterprise green logistics packaging transformation in the context of dual carbon goals: taking Alibaba as an example","authors":"Leyuan Wang","doi":"10.54691/ggbx1g23","DOIUrl":"https://doi.org/10.54691/ggbx1g23","url":null,"abstract":"This article aims to study how enterprises can achieve green logistics packaging under the \"dual-carbon\" target. Taking Alibaba as an example, this article analyzes its development strategy and practices in green logistics packaging, explores the green collaborative development under the \"Scope 3+\" concept, and aims to provide policy suggestions for enterprises in various parts of the industrial chain. This study uses comprehensive materials and data to propose policy suggestions for the green transformation of courier packaging within enterprises, providing reference and reflection for the industry.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
With the acceleration of China's reform and opening-up process, the macro-economy is also developing rapidly, but in recent years, changes in the internal and external situation have all been seen as factors affecting the macro-economy, how to see the situation, how to formulate a reasonable policy to cope with the problem, has become the main task of the macro-economy. The balance of payments is an essential link in determining macroeconomic development. It is related to the balance and stability of domestic and foreign wealth, of which foreign investment is an essential part of China's opening up to the outside world, and most foreign investment is direct investment. The study of the impact of foreign direct investment on the balance of payments is of practical significance. Its main strategies of a trade conflict between China and the United States and the expansion of domestic demand in recent years can put forward valuable opinions, as well as guiding significance for stabilizing the exchange rate and guaranteeing the healthy development of the macroeconomy. This paper firstly summarizes and combs the research and theories on the impact of foreign direct investment on the balance of payments; secondly, it analyzes and summarizes the data on the status of FDI in China and China's balance of payments; then it conducts the theoretical, empirical analysis based on the theory; and finally, it draws the conclusions and realistic recommendations based on the above contents.
{"title":"Foreign Direct Investment on China's Balance of Payments","authors":"Zhengru Li","doi":"10.54691/35v49v85","DOIUrl":"https://doi.org/10.54691/35v49v85","url":null,"abstract":"With the acceleration of China's reform and opening-up process, the macro-economy is also developing rapidly, but in recent years, changes in the internal and external situation have all been seen as factors affecting the macro-economy, how to see the situation, how to formulate a reasonable policy to cope with the problem, has become the main task of the macro-economy. The balance of payments is an essential link in determining macroeconomic development. It is related to the balance and stability of domestic and foreign wealth, of which foreign investment is an essential part of China's opening up to the outside world, and most foreign investment is direct investment. The study of the impact of foreign direct investment on the balance of payments is of practical significance. Its main strategies of a trade conflict between China and the United States and the expansion of domestic demand in recent years can put forward valuable opinions, as well as guiding significance for stabilizing the exchange rate and guaranteeing the healthy development of the macroeconomy. This paper firstly summarizes and combs the research and theories on the impact of foreign direct investment on the balance of payments; secondly, it analyzes and summarizes the data on the status of FDI in China and China's balance of payments; then it conducts the theoretical, empirical analysis based on the theory; and finally, it draws the conclusions and realistic recommendations based on the above contents.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"77 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140499318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the context of global climate change, China has proposed the "Carbon peaking and Carbon neutrality goals" goal of carbon emissions will reach carbon peak by 2030 and carbon neutral by 2060. As a market-based environmental regulation policy to promote greenhouse gas emission reduction, carbon emission trading policy is expected to reduce carbon emissions and improve carbon productivity, among which industrial structure plays a regulatory role in the impact of carbon emission trading policy on carbon productivity. Using the provincial data of China from 2006 to 2019, this paper evaluated the influence of carbon emission trading policy on carbon emission, taking the industrial structure as the regulating variable, studied the industrial structure in the influence of environmental regulation on carbon emission, and tested the regression results of DID model through parallel trend test, placebo test and PSM-DID model regression. After the above research process, the following conclusions are drawn: the carbon emission trading policy has a significant positive promotion effect on carbon emission reduction, and it is further concluded that the industrial structure has a significant negative regulatory effect on carbon productivity under the carbon emission trading policy.
{"title":"The Role of Industrial Structure in the Impact of Environmental Regulation on Carbon Productivity","authors":"Chenyang Liu","doi":"10.54691/x3qvk888","DOIUrl":"https://doi.org/10.54691/x3qvk888","url":null,"abstract":"In the context of global climate change, China has proposed the \"Carbon peaking and Carbon neutrality goals\" goal of carbon emissions will reach carbon peak by 2030 and carbon neutral by 2060. As a market-based environmental regulation policy to promote greenhouse gas emission reduction, carbon emission trading policy is expected to reduce carbon emissions and improve carbon productivity, among which industrial structure plays a regulatory role in the impact of carbon emission trading policy on carbon productivity. Using the provincial data of China from 2006 to 2019, this paper evaluated the influence of carbon emission trading policy on carbon emission, taking the industrial structure as the regulating variable, studied the industrial structure in the influence of environmental regulation on carbon emission, and tested the regression results of DID model through parallel trend test, placebo test and PSM-DID model regression. After the above research process, the following conclusions are drawn: the carbon emission trading policy has a significant positive promotion effect on carbon emission reduction, and it is further concluded that the industrial structure has a significant negative regulatory effect on carbon productivity under the carbon emission trading policy.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"64 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Finance serves as the nerve center in the modern economic model, connecting various modern economic sectors and reflecting the development status of each modern economic sector. In the past 20 years, the international situation has been turbulent, and international economic development and recovery are also full of instability. The global interest rate hike frenzy led by the Federal Reserve has also added more risks to the stability of the financial environment. Currently, China is at a critical node in the transformation of its economic structure from growth to quality. The economic development structure also reflects the shift from a real-based economy to a virtual economy. The unbalanced characteristics of the transformation, in which the flow of financial capital can adjust the focus of the structure of economic development, and at the same time reflect the scope of benefits of economic development dividends, what role finance plays in the growth of China's national economy will be based on statistics Analyze and conduct research.
{"title":"Analysis of the impact of financial market development on China's national economy","authors":"Lingrui Zhu, Xiaofeng Zhu, Xiaofan Li, Zhengqiu Cheng, Jiaming Zhu","doi":"10.54691/q0pw7096","DOIUrl":"https://doi.org/10.54691/q0pw7096","url":null,"abstract":"Finance serves as the nerve center in the modern economic model, connecting various modern economic sectors and reflecting the development status of each modern economic sector. In the past 20 years, the international situation has been turbulent, and international economic development and recovery are also full of instability. The global interest rate hike frenzy led by the Federal Reserve has also added more risks to the stability of the financial environment. Currently, China is at a critical node in the transformation of its economic structure from growth to quality. The economic development structure also reflects the shift from a real-based economy to a virtual economy. The unbalanced characteristics of the transformation, in which the flow of financial capital can adjust the focus of the structure of economic development, and at the same time reflect the scope of benefits of economic development dividends, what role finance plays in the growth of China's national economy will be based on statistics Analyze and conduct research.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"78 7-8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140499310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Based on China's inter provincial panel data from 2011 to 2019, this paper constructs a measurement index of the level of digital economy, and uses a fixed effect model to make a regression estimation of the impact of digital economy on regional innovation. Research shows that the development of digital economy has significantly promoted the improvement of regional innovation ability. Through the comparison of different groups of regression analysis, it is found that the impact of the development of digital economy on China's invention and innovation is less than that of utility model innovation, which shows that China's innovation still needs to pay attention not only to high-quality development, but also to promote high-quality development. Grasp the role of digital economy as a catalyst for innovative development, comprehensively promote the integration of digital economy and industrial transformation in various regions, narrow the differences in regional development levels, and accelerate the construction of an innovative country.
{"title":"The Impact of Digital Economy on Regional Innovation Capability","authors":"Han Xu","doi":"10.54691/ra46v982","DOIUrl":"https://doi.org/10.54691/ra46v982","url":null,"abstract":"Based on China's inter provincial panel data from 2011 to 2019, this paper constructs a measurement index of the level of digital economy, and uses a fixed effect model to make a regression estimation of the impact of digital economy on regional innovation. Research shows that the development of digital economy has significantly promoted the improvement of regional innovation ability. Through the comparison of different groups of regression analysis, it is found that the impact of the development of digital economy on China's invention and innovation is less than that of utility model innovation, which shows that China's innovation still needs to pay attention not only to high-quality development, but also to promote high-quality development. Grasp the role of digital economy as a catalyst for innovative development, comprehensively promote the integration of digital economy and industrial transformation in various regions, narrow the differences in regional development levels, and accelerate the construction of an innovative country.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Community service not only affects the quality of life and happiness index of the people, but also reflects the warmth and effectiveness of the community. The construction of community service system is an important path for innovation in community governance system. As China enters a stage of high-quality development, facing problems such as imbalanced and insufficient development of urban and rural community services, incomplete multi-party participation pattern, and weak information infrastructure construction, the construction of urban and rural community service system must focus on improving the pattern of urban and rural community services, enhancing the supply of urban and rural community services, and improving the efficiency of urban and rural community services, Under the new requirements of improving people's quality of life, three major breakthroughs have been achieved in terms of concept, function, and logic: the service concept has shifted from "product supply" to "demand satisfaction", the service function has shifted from "bottom line guarantee" to "quality of life", and the service logic has shifted from "government catering" to "ordering from a hundred surnames".
{"title":"A Rational Review of Building a High Quality Urban and Rural Community Service System","authors":"Liuzhu Pan","doi":"10.54691/ad76vs58","DOIUrl":"https://doi.org/10.54691/ad76vs58","url":null,"abstract":"Community service not only affects the quality of life and happiness index of the people, but also reflects the warmth and effectiveness of the community. The construction of community service system is an important path for innovation in community governance system. As China enters a stage of high-quality development, facing problems such as imbalanced and insufficient development of urban and rural community services, incomplete multi-party participation pattern, and weak information infrastructure construction, the construction of urban and rural community service system must focus on improving the pattern of urban and rural community services, enhancing the supply of urban and rural community services, and improving the efficiency of urban and rural community services, Under the new requirements of improving people's quality of life, three major breakthroughs have been achieved in terms of concept, function, and logic: the service concept has shifted from \"product supply\" to \"demand satisfaction\", the service function has shifted from \"bottom line guarantee\" to \"quality of life\", and the service logic has shifted from \"government catering\" to \"ordering from a hundred surnames\".","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"58 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Taking 27 academic journals of the discipline of "environmental science", which were included as the core of Peking University in 2017 and 2020, as the research object, this paper investigates the content production of the academic journal WeChat official account in science popularization. The content types of WeChat official account of academic journals of "environmental science" discipline participating in science popularization can be classified into 9 categories. According to the maturity attributes (novelty vs maturity) and professionalism attributes (simplicity vs complexity) of popular science content, it is divided into two dimensions: disciplinary field review and prospect, and science briefing content that is both novel and complex; Industry trends and news, technology commendations, popular science knowledge, and reader perspectives are novel but simple in popular science content; The popular science content of scientific research stories is mature and simple; The promotion of science and technology and methods, as well as the popularization of environmental governance systems, are mature and complex.
{"title":"Research on the Content Production of Academic Journal WeChat Official Account Participating in Science Popularization","authors":"Yunxia Su","doi":"10.54691/n8wpbb43","DOIUrl":"https://doi.org/10.54691/n8wpbb43","url":null,"abstract":"Taking 27 academic journals of the discipline of \"environmental science\", which were included as the core of Peking University in 2017 and 2020, as the research object, this paper investigates the content production of the academic journal WeChat official account in science popularization. The content types of WeChat official account of academic journals of \"environmental science\" discipline participating in science popularization can be classified into 9 categories. According to the maturity attributes (novelty vs maturity) and professionalism attributes (simplicity vs complexity) of popular science content, it is divided into two dimensions: disciplinary field review and prospect, and science briefing content that is both novel and complex; Industry trends and news, technology commendations, popular science knowledge, and reader perspectives are novel but simple in popular science content; The popular science content of scientific research stories is mature and simple; The promotion of science and technology and methods, as well as the popularization of environmental governance systems, are mature and complex.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"73 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The essence of “sympathy” in Hume’s perspective is an emotional transmission mechanism. The exertion of its utility is affected by the relations of resemblance, contiguity and causation. In depth, this emotional transmission mechanism is composed of four links: “self-love” as the origin, “standing by” as the position, “self-reflection” as the impetus, and “goodness” as the emotional direction. Smooth and successful transmission of these four links will help to achieve the emotional crossing from “selfishness” to “goodness”. Under the enlightenment of Hume’s theory, a man needs to look on independently and objectively on the basis of natural conscience, in order to be a qualified sympathizer. At the social level, it is required to build a sympathy environment with impartiality and objectivity, which needs to strengthen sympathy education and to improve the moral reward and punishment mechanism, so as to provide sufficient internal and external conditions for the crossing from “selfishness” to “goodness”.
{"title":"Realizing the Emotional Crossing from “Selfishness” to “Goodness”: Realistic Reflections on Hume’S Theory of Sympathy","authors":"Zhehong Ling, Hui Ye","doi":"10.54691/em73qb92","DOIUrl":"https://doi.org/10.54691/em73qb92","url":null,"abstract":"The essence of “sympathy” in Hume’s perspective is an emotional transmission mechanism. The exertion of its utility is affected by the relations of resemblance, contiguity and causation. In depth, this emotional transmission mechanism is composed of four links: “self-love” as the origin, “standing by” as the position, “self-reflection” as the impetus, and “goodness” as the emotional direction. Smooth and successful transmission of these four links will help to achieve the emotional crossing from “selfishness” to “goodness”. Under the enlightenment of Hume’s theory, a man needs to look on independently and objectively on the basis of natural conscience, in order to be a qualified sympathizer. At the social level, it is required to build a sympathy environment with impartiality and objectivity, which needs to strengthen sympathy education and to improve the moral reward and punishment mechanism, so as to provide sufficient internal and external conditions for the crossing from “selfishness” to “goodness”.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"16 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper uses non-financial A-share listed companies in China from 2010 to 2020 as research samples, utilizing the quasi-natural experiment conducted through the implementation of the "Environmental Protection Tax Law". The study investigates the short-term impact of the environmental protection fee-to-tax policy on corporate investment efficiency using a generalized difference-in-differences approach. The results indicate that the implementation of the environmental protection fee-to-tax policy significantly suppresses corporate investment efficiency in the short term and increases firms' inefficient investment. Furthermore, it is found that the policy exacerbates the problem of corporate overinvestment, whereas its impact on underinvestment is not significant. After conducting robustness tests by substituting the dependent variables, the conclusion remains valid. Subsequent heterogeneity analysis was conducted, differentiating between state-owned controlling enterprises and non-state-owned controlling enterprises based on the proportion of state capital, compared to state-owned controlling enterprises, the impact of the policy is more significant on non-state-owned controlling enterprises; Additionally, the policy effects across different economic regions of China were analyzed, revealing that the policy's effect is most significant in the eastern region, significant in the western region, but not significant in the central region. The conclusions of this study further enrich the empirical evidence of the micro-effects of environmental regulation, extending the research on the effects of the environmental fee-to-tax policy, and also provide suggestions for policymakers to formulate effective market-incentive-based environmental regulatory policies.
本文以 2010-2020 年中国 A 股非金融类上市公司为研究样本，利用《环境保护税法》实施过程中的准自然实验进行研究。研究采用广义差分法考察了环保费改税政策对企业投资效率的短期影响。结果表明，环境保护费改税政策的实施在短期内显著抑制了企业投资效率，增加了企业的低效投资。此外，研究还发现该政策加剧了企业过度投资的问题，而对投资不足的影响并不显著。通过替换因变量进行稳健性检验后，结论仍然有效。随后进行了异质性分析，根据国有资本的比例区分国有控股企业和非国有控股企业，与国有控股企业相比，该政策对非国有控股企业的影响更为显著；此外，还分析了该政策在中国不同经济区域的影响，发现该政策在东部地区的影响最为显著，在西部地区显著，但在中部地区并不显著。本研究的结论进一步丰富了环境规制微观效应的实证证据，拓展了环境费改税政策效应的研究，也为政策制定者制定有效的基于市场激励的环境规制政策提供了建议。
{"title":"An Empirical Study on the Short-term Impact of the Environmental Protection Fee-to-Tax Reform on Corporate Investment Efficiency","authors":"Jiaxing Zou","doi":"10.54691/r6prd163","DOIUrl":"https://doi.org/10.54691/r6prd163","url":null,"abstract":"This paper uses non-financial A-share listed companies in China from 2010 to 2020 as research samples, utilizing the quasi-natural experiment conducted through the implementation of the \"Environmental Protection Tax Law\". The study investigates the short-term impact of the environmental protection fee-to-tax policy on corporate investment efficiency using a generalized difference-in-differences approach. The results indicate that the implementation of the environmental protection fee-to-tax policy significantly suppresses corporate investment efficiency in the short term and increases firms' inefficient investment. Furthermore, it is found that the policy exacerbates the problem of corporate overinvestment, whereas its impact on underinvestment is not significant. After conducting robustness tests by substituting the dependent variables, the conclusion remains valid. Subsequent heterogeneity analysis was conducted, differentiating between state-owned controlling enterprises and non-state-owned controlling enterprises based on the proportion of state capital, compared to state-owned controlling enterprises, the impact of the policy is more significant on non-state-owned controlling enterprises; Additionally, the policy effects across different economic regions of China were analyzed, revealing that the policy's effect is most significant in the eastern region, significant in the western region, but not significant in the central region. The conclusions of this study further enrich the empirical evidence of the micro-effects of environmental regulation, extending the research on the effects of the environmental fee-to-tax policy, and also provide suggestions for policymakers to formulate effective market-incentive-based environmental regulatory policies.","PeriodicalId":476071,"journal":{"name":"Frontiers in Humanities and Social Sciences","volume":"130 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140497987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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