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• 2026 Volume 40 Issue 4
  Published: 15 July 2026

    

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  A Study of General Secretary Xi Jinping's Important Discourse on Foreign Economic Relations

  KUANG Xiaolu, XIE Fusheng

  2026, 40(4): 1-16.

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  General Secretary Xi Jinping's important discourse on foreign economic relations constitutes both a guide for the practice of China's foreign economic work and one of the significant research topics to advance the study of Xi Jinping Economic Thought.Approached through a perspective that integrates theoretical, historical, and practical logic, and taking “a community with a shared future for humanity”,“profound changes unseen in a century”,and “high-standard opening-up” as its core, General Secretary Xi Jinping's important discourse elucidates that a community with a shared future for humanity represents a new paradigm of global interaction that conforms to the laws of historical development.It reveals the historical evolution of profound changes unseen in a century and the historical opportunities to build a community with a shared future for humanity.It also demonstrates that expanding highstandard openingup policies constitute the practical pathway for transforming the community with a shared future for humanity from theory to reality.This important discourse offers a new framework for global interaction in an era of long-term coexistence between socialist and capitalist states.It innovatively proposes that countries with different civilizations and systems can achieve peaceful development, mutually beneficial cooperation, and common prosperity, and contributes Chinese wisdom to resolve common challenges facing humanity.It is an original contribution to Marx‘’s theory on world history.
   
  
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  Global Governance Initiative and the Formation of an International Society with General Trust

  ZHAO Yang

  2026, 40(4): 17-30.

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   One challenge facing today's global governance is the trust deficit, which is caused by the fact that states have insufficient trust in international organizations and in each other.This leads to the difficulty in international cooperation.The Global Governance Initiative proposed by China highlights that each state should practice the idea of “extensive consultation, joint contribution, and shared benefits” on the basis of equality and international law to promote international trust.On the basis of this initiative, China positively promotes an international society with general trust, in which a kind of generalized trust is expected to exist in international organizations and among states.This kind of international society is based on the continuous communication among states, so China actively promotes dialogues among the members of such international organizations as the United Nations, and among the members of the “Belt and Road” project as well.The basic ideas and principles of Global Governance Initiative have been internalized as the “background knowledge” by the members of international society, and serve as a kind of “common sense” guiding global governance.
  

  
  
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  The Essence of Government Debt:A Comparison of Two Fiscal Concepts and the Theoretic Choice of China's Policy

  YAO Dongmin, XU Yajing

  2026, 40(4): 31-46.

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  Accelerating the establishment of long-term mechanisms for government debt management that meet the needs of high-quality development constitutes a major practical issue requiring urgent responses from the fiscal sector during the 15th Five-Year Plan period.To consolidate a solid foundation of this long-term mechanism, it is imperative to theoretically re-examine the essential attributes and functional positioning of government debt.At the theoretical level, this article discusses the essential connotations and boundary constraints of government debt under the paradigms of “balanced finance” and “functional finance”.It further analyzes the applicability of these frameworks across four modern contexts: the fiat money system, fiscal-monetary synergy, lowinterest-rate environments, and tight fiscal conditionsAt the practical level, drawing on global shifts in debt management paradigms contextualized within China's specific needs and institutional strengths, this article explores concrete pathways to “leverage debt to facilitate reform” while coordinating economic development and national security.This article argues that government debt is essentially a manifestation of state creditIt holds that, under the premise of maintaining a firm bottom line in risk prevention, China should currently actively practice the government debt philosophy underpinned by the functional finance view, transitioning from an “annual budget balance” to an “intertemporal budget balance”.
  

  
  
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  A Study on the Synergistic Mechanism of Accounting Supervision and Government Trust in Promoting the Modernization of Tax Governance

  GAO Hongyu, ZHANG Bowen, ZHANG Qianqian, DAI Zhixin

  2026, 40(4): 47-62.

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   Accounting supervision plays an important guiding role in corporate tax decision-making。Using field investigation, priming, and scenario-based methods, this study examines how accounting supervision and government trust jointly influence professional accountants’ attitudes toward tax compliance and the reporting of tax violations。The results show that government trust significantly shapes accountants' tax-related behavioral preferences.Under high government trust, accountants show significantly lower support for tax evasion and for hiding tax violations committed by their firms than under low government trust, and in the meantime reveal stronger intentions toward tax compliance and whistleblowing.In addition, priming professional accounting norms significantly increases accountants' motivation to report corporate tax violations, and this effect exists under both high and low levels of government trust.The findings suggest that government trust and professional norms work together to promote the modernization of tax governance。Improving governmental transparency and the efficiency of using tax revenue, strengthening the perceptions of social fairness, and reinforcing professional accounting norms can effectively enhance tax compliance and optimize the effectiveness of accounting supervision.
  

  
  
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  On the Constitutional Supervision of Local Government Debt

  WANG Ye

  2026, 40(4): 63-78.

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  Constitutional supervision of local government debt refers to a form of oversight grounded in the Constitution as the supreme normative authority, through which local debt is subjected to being guided and overall supervised。Local government debt embodies the attributes of both fiscal reform and risk-governance.In China, governance of local debt has largely relied on ex post legislative adjustments and “reactive” oversight conducted by specialized institutions, resulting in dispersed norms, fragmented value orientations, and insufficient organizational coordination.Characterized by the systematization of supervisory order, the integration of supervisory norms, and the coordinated exercise of supervisory authority, constitutional supervision is capable of remedying the institutional gaps inherent in reactive oversight and possesses indigenous legitimacy within Chinas constitutional frameworkIn practice, it is necessary to establish the normative foundations of “proactive fiscal policy,” “whole-process people's democracy,” and the “give full play to the initiative of both the central and local authorities” Drawing upon the theory of fiscal constitution, a coherent internal constitutional normative system should be constructed, together with a hierarchical legislative structure encompassing constitutional reservation, statutory reservation, and technical reservation.In the meantime, a democratic supervisory system centered on the People's Congress should be institutionalized, integrating normative oversight, budgetary supervision, coordinated supervision, and comprehensive oversight, so as to advance the modernization of the national governmental system and governing capacity through ruleoflawbased mechanisms.
  

  
  
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  Jurisprudential Reflections on the Principle of “Non-Conflict of Laws”

  ZHANG Fengming

  2026, 40(4): 79-94.

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   Many have argued that “Laws should not conflict with each other” is a fundamental principle that must be respected in any legal system, and that conflicts of legal rules always constitute defects in laws to some extent, which must be eliminated by removing the validity of one side (referred to as the cancellation model).Proponents of the cancellation model usually resort to the concept of legal rules, the certainty of law, and the systemic nature of law to defend it, but these defenses have not yet been successfulA conflict of legal rules is a special kind of conflict of reasons, and a conflict of reasons necessarily implies that agents cannot realize all requirements of reasons.This does not mean, however, that agents should always avoid conflicts of reasons, but rather that they should try to find suboptimal solutions to the full fulfillment of reasons.Legal rules are the intermediary between the agent and the background reasons for action, and the general principle for dealing with conflicts of legal rules is to consider how to deal with the requirements that best serve the totality of the background reasons.When conflicting laws reflect the same background reasons, the response should normally be the cancellation model.Where conflicting laws reflect different background reasons, the maintenance model should normally be adopted.
  

  
  
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  Socio-economic Status, Resource Conversion,and the Social Differentiation of Anxiety

  LIU Cheng

  2026, 40(4): 95-111.

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  This study uses the CGSS2021 data to analyze how socio-economic status influences social differentiation of anxiety from a resource conversion perspective.It finds that the social distribution of anxiety exhibits a differentiated gradient characteristic: educational resources and economic status largely conform to the anxiety gradient effect, while occupational status shows an incomplete gradient characteristic.The three types of resources follow differentiated conversion paths. Educational resources primarily function through direct effects, lifestyle, and stress mechanisms, reflecting a competenceoriented characteristicEconomic status has a secondary overall effect, exhibiting resource support characteristics.Occupational status simultaneously shows a dual effect of resource acquisition and stress accumulation, leading to the “statusstress paradox”.Stress mechanisms constitute the core mediating path, while lifestyle and social support function simultaneously through direct effects and stress chain paths-The resource conversion process and outcomes exhibit situational heterogeneity, reflecting how social contexts shape the efficiency of resource conversion through institutional arrangements and allocation of opportunities.
  

  
  
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  On the Formation and Practice of Organizational Structures in Literary and Historical Research in Republican China

  JIANG Meng

  2026, 40(4): 112-123.

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  Composed of different mechanisms of resource allocation, working methods, and evaluation systems, the organizational form of academic research is a significant factor influencing the production of knowledge.During the late Qing Dynasty, the transformation from the Four Categories of Learning to the Seven Disciplines of Learning gave rise to an initial awareness of disciplinary division and the division of laborAs the specialization of disciplines deepened in the 1920s, such scholars as Hu Shi and Liang Qichao formally proposed the concept of division of labor and collaboration to address the vast and complex body of national heritage.Division of labor and collaboration represented a further development of the specialization of disciplines since the late Qing Dynasty, which led to the further development of departmental systemsIt also showed respect to scholars' academic interests and, thus, gained widespread acceptance.This approach effectively organized scholars, made full use of resources, enhanced the efficiency of academic institutions, and significantly advanced the development of literary and historical research during the Republican era.The ideal vehicle for division of labor and collaboration was collaborative scholarship, with such prominent examples as the wellknown Institute of History and Philology (IHP), HarvardYenching Institute Sinological Index Office, the Yugong Society, and the Shihuo Society.A successful experiment, notwithstanding, the division of labor and collaboration fell short of expectations in terms of its epistemological levelAlthough the practice of division of labor and collaboration during the Republican era resulted from specific historical circumstances, it still valuable for the construction of a system of independent knowledge in the present day.
  

  
  
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  On the Dilemmas Inherent in the Making of Literary History

  CHEN Gang

  2026, 40(4): 124-137.

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  The making of literary history, including both its compilation and its pedagogical usage, faces several inherent dilemmas.From the perspective of the makers of literary history, there are always certain necessities in writing and teaching literary history; yet from the perspective of its recipients, such necessities are often met with skepticism.These dilemmas include the tendency toward the intellectualization of literary history, the persistent belief in its coherence, the pursuit of objectivity, and its entanglement with ideology.As literary history gradually becomes a major component of literary education, the increasing intellectualization of literary education has brought about a series of problems, such as substituting knowledge for lived experience.In dealing with fragmentary historical materials, the construction of a literaryhistorical framework is necessary, yet it also risks introducing numerous drawbacks by imposing a logical structure onto history.The linguistic turn in philosophy has led to the narrative turn in historiography, causing the production of literary history to oscillate between “historical representation” and “historical expression” .Literary history is closely intertwined with ideology, and their relationship can be examined through both the “repressive” and “productive” dimensions of powerWhile the heteronomous literary history imposed by ideological repression has inherent defects, a fully autonomous literary history is scarcely possible.These dilemmas can ultimately be traced to the tension between the “pastness” and “contemporaneity” of literary history, a tension that may be captured by adapting Croce's formulation that “all literary history is contemporary literary history”.
  

  
  
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  Founding Myths and the Construction of the Modern NationState in the East Asian Cultural Sphere

  ZHANG Shunyue

  2026, 40(4): 138-152.

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   Following the disintegration of the traditional China,centered tributary system, the process of modern nation-state building in China, Japan, the Korean Peninsula, and Vietnam began.In this process, countries within the East Asian cultural sphere have undergone a reconstruction of their founding myths.Japan centered its efforts on the myth of Amaterasu to establish what is known as State Shinto to construct a narrative of divine ancestry.The Korean Peninsula gradually moved away from the legend of Master Ji and instead emphasized the Dangun myth.Vietnam shifted from the legend of Thearch Yan to the worship of Hung Kings.In the meantime, these nations reconfigured their ritual systems by establishing such holidays as Japan's Foundation Day, Korea's Gaecheonjeol, and Vietnams National Day and Hung Kings Commemoration Day, as well as by constructing shrines, temples, and mausoleumsThese initiatives transformed traditional sacrificial rites into modern political ceremoniesMoreover, national histories were rewritten to disseminate this newly founded knowledge of origins through education.These efforts served to strengthen national consciousness and facilitate the construction of nation-state.The reconstruction of founding myths and the building of modern nationstates in East Asia are interconnected.
  

  
  
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  Materialist Dialectics and the Construction of Revolutionary Literary Theory:Focusing on the Later Society of Creation 

  LI Jinhua

  2026, 40(4): 153-162.

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  The theory of materialist dialectics has played a significant role in the construction of modern Chinese literary theory.Although the theory of dialectics was introduced to China together with that of materialism, it had not been given adequate attention for years since 1919Thanks to the efforts of the Later Society of Creation, the theoretical essence of materialist dialectics was presented systematically for the first time right after 1928.Cheng Fangwu, Li Chuli, Feng Naichao, Peng Kang, and others applied dialectical materialism as a theoretical weapon to engage in theoretical struggle within the literary community, to construct revolutionary literary theory, and to elucidate the inevitable transition from literary revolution to revolutionary literatureIn the meantime, however, there was a divergence between their literary works and their theoretical advocacyProletarian revolutionary literature has not yet been created thenIn the long run, the efforts that the Later Society of Creation made to construct the theories of revolutionary literature and put them into practices laid a foundation for the development of the dominant literature in 20thcentury China.
  

  
  
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  A Bidirectional Reconstruction of Husserl's Philosophy of History: Through the Lens of Landgrebe and Related Interpretations

  ZHOU Jianhao

  2026, 40(4): 163-174.

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  This article reconstructs Husserl's philosophy of history as a bidirectional movement from pre-reflective life to intersubjective tradition.Through systematic textual interpretation employing phenomenological retrospective reduction, constitutive analysis, and the dialogue with relevant interpretations advanced by Landgrebe, Fink, Lembeck, and Held, it argues that historicity is rooted, at the micro level, in temporality, kinesthetic capacity, embodiment, and the formation of prehistory, while, at the macro level, it unfolds the notions of the monad, the Absolute, and historical reduction into communal practice, cultural tradition, and universal historyOn this basis, this article shows that Husserls philosophy of history is not a marginal or merely a late concern, but a systematic project mediated by practice and oriented toward ethical teleology.