Based on the quasi-natural experiment of the Ministry of Finance's special inspection of the accounting information of pharmaceutical companies, the effect of government financial supervision on the research and development (R&D) manipulation of pharmaceutical companies was examined. It is found that government financial supervision can effectively curb the R&D manipulation of pharmaceutical companies. This governance effect mainly comes from two mechanisms of "internal and external improvement". First, as a supplementary mechanism of internal governance in pharmaceutical companies, it exerts a governance effect on R&D manipulation. It is found that when the internal control of pharmaceutical companies is weaker and the governance ability of independent directors is poorer, the governance effect of government financial supervision on R&D manipulation is more significant. Second, as a collaborative mechanism of external supervision, it exerts a collaborative governance effect on R&D manipulation. It is found that when external supervision such as media supervision or tax authority supervision is stronger, the governance effect of government financial supervision on R&D manipulation is more significant. Further research shows that the special financial supervision of pharmaceutical companies by the government also has an industry-wide warning effect. It is found that compared with other industries that have not been subject to financial supervision, the degree of R&D manipulation in the pharmaceutical industry that has been subject to government financial supervision is lower. Therefore, when conducting financial supervision, government financial departments should adopt targeted supervisory measures based on the internal governance status of companies and the strength of external supervision.

Based on financial report data from A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2011 to 2022, a systematic investigation was conducted on the impact of enterprise artificial intelligence development level on new quality productive forces. The research results explicitly demonstrated that the widespread application of artificial intelligence significantly enhanced enterprise new quality productive forces. Through in-depth mechanism analysis, two major pathways were identified through which artificial intelligence improved new quality productive forces： promoting intelligent innovation (digitalization and technological innovation) and optimizing resource allocation efficiency through improved operational efficiency (including fixed asset turnover and working capital turnover). Heterogeneity analysis further indicated that artificial intelligence exhibited particularly significant positive effects on profit growth, small and medium-sized enterprises, and non-state-owned enterprises. Moderation effect analysis revealed substantial differences in artificial intelligence's impact on new quality productive forces under varying financing environments and investment efficiency conditions. These findings provided novel perspectives for understanding artificial intelligence's specific roles across different enterprise types. The empirical evidence also offered guidance for policymakers and enterprise managers on leveraging artificial intelligence technology to promote high-quality enterprise development.

New quality productive forces is not only a new driving force for China's economic growth, but also a booster of high-quality development. New quality productive forces was generated by the revolutionary breakthrough of technology. And emerging digital technology has become one of the most important means, which empowers the new quality productive forces through mechanisms such as realizing the digital transformation of the three elements of productivity, promoting the significant improvement of production efficiency, creating new fields and new tracks, cultivating the growth of emerging industries and future industries, leading the optimization and upgrading of traditional industries with digital-real integration, and forming green productivity through low-carbon transformation. From the perspective of specific development paths, the effective implementation of representative emerging digital technologies, such as artificial intelligence, industrial robots, metaverse, and digital content, has strengthened the quality of factors of production, spawned new demands, new forms and new modes, and increased the momentum for the development of new quality productivity. In the future, China should firmly grasp the role of emerging digital technologies in promoting new quality productive forces, increase the investment in innovation in the field of emerging digital technologies, actively cultivate innovative talents in the field of emerging digital technologies, and improve the construction of a modernized industrial system to support the development of emerging digital technologies, so as to accelerate the formation and growth of new quality productive forces.

In recent years, the problem of equalization supply of local public services has been increasingly concerned by all sectors of society. The report of the Party's 20th National Congress and the decision of the Third Plenary Session of the 20th Central Committee also stressed the need to "enhance the equalization and accessibility of basic public services". How to better straighten out the fiscal management system among multi-level governments, and give full play to the two positivity of "superior government" and "local government" in the supply of public services is particularly important for ensuring the equalization and accessibility of public services. From the perspective of the fiscal management system, the relevant theoretical literature on the equalization supply of local public services in China was sorted out. It find that, firstly, significant regional and urban-rural differences exist in the supply of local public services in China, with the imbalance in the supply of education and healthcare being particularly prominent. Secondly, factors including the fiscal decentralization system, local governments' promotion incentives and the fiscal expenditure structure are major causes for the imbalance in local public service supply. Thirdly, public policies like increasing public expenditures, enhancing transfer payments, promoting household registration reform and encouraging government service procurement are conducive to improving the supply of local public services. Finally, reform measures of the fiscal management system, such as the division of affairs rights and expenditure responsibilities and the optimized design of inter-governmental fiscal relations, have a remarkable impact on the balance and accessibility of local public service supply.

Resistance to change plays a key role in the success or failure of organizational change, and most studies regard change resistance as a negative change reaction behavior. Recently, some scholars believe that resistance to change has not only negative side, but also positive side. However, there is no relevant measurement tool to represent the full connotation of resistance to change, which will affect the academic and practical circles' comprehensive understanding of resistance to change. Based on grounded theory, the literature on resistance was combed to change and open interviews with enterprise workers was conducted, the connotation and structure of resistance to change in depth was exploved, and a resistance to change scale was developed. And through the content validity, structure validity and criterion validity of the resistance change scale, the measurement scale was revised and verified. The results show that resistance to change consists of two dimensions, individual orientation and organization orientation, with a total of seven items. In addition, further empirical research is conducted to test the differentiated impact of individual-oriented and organization-oriented resistance to change on turnover intention. It is clarified the connotation and structure of resistance to change and developed a measurement scale of change resistance, which provided a reference and measurement basis for expanding the theory of organizational change and condensing the behavior law of change response.

As the most dynamic market entities, small and micro enterprises (SMEs) play a significant role in promoting China's economic development. Therefore, SMEs have always been the key support target of China's tax reduction policies and the focus of scholars' attention. The literature collection process was first introduced, with an analysis of literature characteristics and an exploration of the basic connotation of “SMEs” from multiple perspectives. Secondly, based on the dual perspectives of micro-enterprise operations and macroeconomic impacts, the research findings on the effectiveness of tax reduction policies for SMEs were comprehensively reviewed. After that, the main factors influencing the tax reduction effects for SMEs were analyzed from three aspects: the tax system, micro-enterprises and macroeconomic environment. Furthermore, the optimization path for tax reduction policies for SMEs was discussed. Finally, the current research deficiencies related to SMEs were analyzed, and four directions that future research in this field should focus on were pointed out. These include conducting in-depth research on the implementation effects and impact mechanisms of tax reduction policies for SMEs, thoroughly examining the linkage effects among tax reduction policies and between tax reduction policies and other macroeconomic policies, introducing more precise analytical tools to enhance the accuracy and effectiveness of tax reduction policy design, and conducting international comparative studies to provide references for the improvement of tax reduction policies in China.

New quality productive forces, spurred by scientific and technological innovation, are the key driving factors leading global innovative and sustainable development. Science and technology innovation enterprises, as the core force driving technological breakthroughs, play a crucial role in promoting the development of new quality productive forces in China. Therefore, exploring how these enterprises leverage technological breakthroughs to achieve the formation of new quality productive forces is of paramount importance. Based on resource orchestration theory, Chengzhi Yonghua was taken as a case study and employs an exploratory case analysis method to deeply analyze the process of how science and technology innovation enterprises utilize breakthroughs in key core technologies to promote the formation of new quality productive forces. It finds that in the three stages of material technology breakthrough, full-chain technology upgrading, and multi-dimensional industrial layout, core technologies have advanced from autonomy to diversification and then to high-end development. Driven by resource orchestration strategies, the strategic positioning has shifted from domestic technology breakthrough to market expansion leadership and finally to technology innovation leadership, while the productive forces have evolved from a substitutive form to an innovative form and ultimately to new quality productive forces. It opens the "black box" of the process by which breakthroughs in key core technologies by science and technology innovation enterprises drive the formation of new quality productive forces, providing practical guidance for the development of new quality productive forces within these enterprises under the context of technological innovation.

Talent governance is the cornerstone of local governance modernization. However, some regions excessively prioritize talent competition in reality, exacerbating the issue of governance fragmentation. A single-case study of talent governance practices in S Province was conducted from the theoretical perspectives of holistic governance and performance management to explore how local governments address governance fragmentation through the integration of policy tools and governance mechanisms, thereby responding effectively to the dual logic of talent governance: enhancing external competitiveness and optimizing internal resource allocation. The findings indicate that the talent governance system in S Province achieves structural coordination, functional integration and external collaboration through top-level design, while its implementation is energized by a performance evaluation mechanism centered on goal accountability. Grounded in the case analysis, the practical pathways and intrinsic mechanisms of the talent governance system in S Province are deeply analyzed, and a practical framework for local talent governance under the dual-logic perspective is developed, which provide some reference for advancing the modernization of local talent governance.

In order to guide and promote the trading and circulation of data elements, and promote the healthy development of the data trading market, a new quality productive forces "new quality" analysis framework was constructed, and based on this framework, the new quality characteristics of data elements and market development laws were analyzed in depth. The factors that restrict data trading and smooth circulation were deeply explored. The study showed that the trustworthy mechanism is a key link affecting data trading circulation, and credit management for data trading is the future development direction. This system draws on mature experience in credit supervision in other fields, aiming to guide the behavior of all parties involved in data transactions through credit management systems, and solve the problems of insufficient and irregular development of the data element market. The results indicate that building a credit management system for data transactions can ensure the fairness and transparency of on exchange transactions, guide more data transactions to be conducted on the exchange, reduce the risks caused by information asymmetry in off exchange transactions, enhance trust between trading parties, reduce fraudulent behavior, help promote the trustworthy trading and circulation development of data elements, and provide institutional guarantees for the efficient development of new productive forces.

The popularity of AI big models has set off a wave of AI investment, innovation, and application worldwide. From the perspective of industrial policy system, industrial talent cultivation, industrial technology research and development, industrial security creation, and industrial ecological construction are included in the analysis framework, and the industrial policy analysis framework to promote the development of AI grand model in the United States was constructed. At present, the development of China's AI big model industry has made a series of achievements, including the increasing improvement of the policy design to promote the development of AI big models, the increasing enrichment of the number and type of domestic AI big models, and the increasing number of users and applicable scenarios of AI big models. However, there are a series of shortcomings and shortcomings in terms of lack of technology, lack of human resources, ecological construction, international cooperation, etc., thus resulting in the slow development of related industries. So, it is necessary to systematically increase R&D investment in AI, actively cultivate and introduce AI talents, make efforts to build an AI ecosystem, and comprehensively promote international cooperation in the field of AI, in order to promote the construction of China's AI big model industrial policy system and further realize the rapid development of the industry.