In this study, the policy of green finance reform and an innovation pilot site in 2017 was used as a quasi-natural experiment to investigate the influences of green finance reform on corporate green innovation. It was found that corporate green innovation improved significantly after the implementation of green finance reform. According to the mechanism test, green finance reform promoted corporate green innovation by relieving financing constraints, optimizing credit resource allocation, and guiding the fiscal subsidies of the government. It was found in the analysis of heterogeneity that the promoting effect of green finance reform on corporate green innovation concentrated on green enterprises, non-state-owned enterprises, and enterprises in regions with high financial development levels. Furthermore, the PZGFRI could improve market value of enterprises.This study provides clues to disclose the action and mechanism of green finance reform on corporate green innovation and lays a policy foundation for China's green financial development.

在中国式现代化的新征程中,新型数字基础设施已成为推动经济增长质量提升的源头基础和新生动力.基于 2010-2020 年中国 272 个城市的政府工作报告爬虫数据和包容性全要素生产率,考察新型数字基础设施与经济增长质量间的因果关系和作用机理,研究发现:新型数字基础设施能够显著促进区域经济增长质量提升,在借助工具变量法、双重差分法缓解内生性问题和多重稳健性检验后依旧成立.拓展性分析发现资源配置效应、技术创新效应和产业升级效应是新型数字基础设施影响经济增长质量提升的重要路径,且新型数字基础设施的经济增长质量提升作用具有显著的空间溢出效应;异质性分析表明新型数字基础设施对经济增长质量的提升效应在东部城市、一般地级市和规模较小城市更为明显.因此,完善新型数字基础设施建设,推动区域间互联互通是促进经济包容性增长和高质量发展的有效路径.

In the context of the accelerated evolution of the new round of scientific and technological revolution and industrial change, and the high quality development becoming the distinctive feature of the new era of China's economy, the construction and application of new infrastructure become an important support for the high quality development of China's economy. On the basis of clarifying the connotation and development status of new infrastructure, the article analyzes the impact effects of new infrastructure on the quality of economic growth based on the five development concepts, and digs deeper into the mediating role of entrepreneurial activity, industrial structure upgrading and environmental optimization effects between the two, and finally puts forward relevant policy recommendations.

Climatic changes and environmental pollution caused by traditional urban development models have increased due to accelerated urbanisation and industrialisation. As a new model of urban development, smart city construction relies on digital technology reform to achieve intelligent urban governance, which is crucial for reducing carbon emission intensity and achieving regional green development. This paper constructs a multi-period DID model based on panel data from 283 cities from 2007 to 2019 to explore the impact of smart city construction on urban carbon emission intensity. This study found that smart city construction decreased urban carbon emissions intensity significantly and decreased carbon emissions per unit GDP in pilot areas by 0.1987 tonnes/10,000 CNY compared to that in non-pilot areas. According to a heterogeneity analysis, the integration of smart city developments could decrease carbon emission intensity in northern China’s cities and resource-based cities significantly but had an insignificant influence on carbon emission intensity in southern China’s cities and non-resource-based cities. The reason for this finding is that northern cities and resource-based cities have a higher carbon emission intensity and enjoy more marginal benefits from smart city construction. Based on an analysis of the influencing mechanisms, smart city construction can decrease urban carbon emission intensity by stimulating green innovation vitality, upgrading industrial structures, and decreasing energy consumption. These research conclusions can provide directions for urban transformation and low-carbon development, as well as a case study and experience for countries that have not yet established smart city construction.

探究"课程思政"实践教学满意度及其影响因素对于提升学生综合素质、振兴高等教育至关重要.在对安徽省5所高校808名学生进行问卷调查的基础上,建立结构方程模型对调查结果进行分析,结果显示:学生期望、生师互动、生生互动和感知价值正向影响"课程思政"满意度,而学校形象的影响并不显著.进一步通过差异性分析发现:独生子女的感知价值、生生互动和生师互动水平高于非独生子女;城镇户口学生的感知价值、生生互动水平低于农村户口学生;父母受教育程度越高,学生期望、感知价值、生生互动水平以及生师互动水平越高;不同专业学生的期望、感知价值、生生互动水平和生师互动水平存在差异.因此,应加强教学中的师生互动和生生互动,增强学生感知价值,关注群体差异,提高"课程思政"实践教学效果以及学生的满意度.

在新发展格局下,增值税由"生产型"转向"消费型"的过程中,企业税负明显降低,对企业技术创新产生正向激励作用.文章在已有文献的基础上,通过分析增值税转型的时代背景,发现其能够通过现金流效应、投资成本效应和产业竞争效应三个层面促进企业技术创新,望这些发现能够为激励企业创新提供参考.

文章基于2009-2018年安徽省中等职业教育财政支出效率评价指标数据,在投入、产出指标通过Pearson相关性检验后,运用DEA模型测算安徽省中等职业教育财政支出的综合技术效率、纯技术效率和规模效率,结果表明存在投入冗余、产出不足的情况,并进一步与完全有效省份进行对比分析发现其存在缺乏顶尖专任教师、图书和教学、科研仪器设备资产更新率较低、财政经费使用存在浪费等问题.文章最后提出相关政策建议,旨在为安徽省中等职业教育财政支出效率提高提供参考.