It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a...It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.展开更多
Since the age of digital intelligence,the government has introduced policies to actively promote the intelligent transformation of grassroots public cultural services.Based on the investigation and analysis of the dev...Since the age of digital intelligence,the government has introduced policies to actively promote the intelligent transformation of grassroots public cultural services.Based on the investigation and analysis of the development status quo of grassroots libraries in Henan Province,we put forward the path of high-quality development of grassroots libraries in Henan,namely,improving the mechanism and system,leading with digital intelligence technology,empowering by Yellow River culture(the heritage and values rooted in the history and traditions of the Yellow River region),and driven by users’demand.展开更多
Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each prov...Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each provider with reputation or money to ensure provider＇s reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers＇ evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors＇ evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers.展开更多
The rapid development of non-audit services(NAS)has jeopardized the independence of auditors,which has led many Western countries to enact regulations that restrict the provision of NAS.While in China,NAS have just em...The rapid development of non-audit services(NAS)has jeopardized the independence of auditors,which has led many Western countries to enact regulations that restrict the provision of NAS.While in China,NAS have just emerged,and its development in China is far less mature than in Western countries.The purpose of this paper is to explore whether NAS in China have damaged auditor independence and whether Chinese regulators need to emulate Western countries and strongly limit the provision of NAS.In order to achieve this objective,213 Chinese listed companies are selected in this study.The audit opinions issued by the auditors are used as substitute variables for auditor independence(dependent variables),and the ratio of non-audit service fees to the total of audit service fees and non-audit service fees as a substitute variable for the provision of NAS(independent variable),and meanwhile some suitable control variables are also selected.Analyse these data by building a binary logistic regression model.The results show that there is no evidence in China that NAS can undermine auditor independence and there is no need for China to enact regulations to prohibit the provision of NAS.展开更多
China’s service sector has developed a lot in the 13th Five-Year Plan period,and is positioned to upgrade on all fronts in the new era. In the 14th Five-Year Plan period,China’s service sector boasts huge potentials...China’s service sector has developed a lot in the 13th Five-Year Plan period,and is positioned to upgrade on all fronts in the new era. In the 14th Five-Year Plan period,China’s service sector boasts huge potentials and is expected to maintain steady growth. By2025, the service sector is expected to account for 59.05% of total value added, 54.96% ofemployment, 60.51% of fixed asset investment, and 50.04% of consumption. Service laborproductivity will rise from 143,400 yuan/person in 2019 to 178,400 yuan/person by 2025.It can thus be concluded that in the 14th Five-Year Plan period, China’s service sectorwill play a dominant role in the economy and head toward higher quality development. Toachieve this goal, we must allow for the decisive role of the market and the fundamentalrole of the government, and open up new prospects in development of the service sector withrespect to digilitalization, platform-based operations, smart technology, integration, andstandardization.展开更多
In this paper,we focus on providing data provenance auditing schemes for distributed denial of service(DDoS)defense in intelligent internet of things(IoT).To achieve effective DDoS defense,we introduce a two-layer col...In this paper,we focus on providing data provenance auditing schemes for distributed denial of service(DDoS)defense in intelligent internet of things(IoT).To achieve effective DDoS defense,we introduce a two-layer collaborative blockchain framework to support data auditing.Specifically,using data scattered among intelligent IoT devices,switch gateways self-assemble a layer of blockchain in the local autonomous system(AS),and the main chain with controller participation can be aggregated by its associated layer of blocks once a cycle,to obtain a global security model.To optimize the processing delay of the security model,we propose a process of data pre-validation with the goal of ensuring data consistency while satisfying overhead requirements.Since the flood of identity spoofing packets,it is difficult to solve the identity consistency of data with traditional detection methods,and accountability cannot be pursued afterwards.Thus,we proposed a Packet Traceback Telemetry(PTT)scheme,based on in-band telemetry,to solve the problem.Specifically,the PTT scheme is executed on the distributed switch side,the controller to schedule and select routing policies.Moreover,a tracing probabilistic optimization is embedded into the PTT scheme to accelerate path reconstruction and save device resources.Simulation results show that the PTT scheme can reconstruct address spoofing packet forward path,reduce the resource consumption compared with existing tracing scheme.Data tracing audit method has fine-grained detection and feasible performance.展开更多
Digital service trade has emerged as a pivotal engine for global economic transformation and development.However,the implementation of differentiated regulatory measures for trade in digital services among economies h...Digital service trade has emerged as a pivotal engine for global economic transformation and development.However,the implementation of differentiated regulatory measures for trade in digital services among economies has led to increasingly frequent trade disputes.This paper constructs a regulatory homogeneity network for digital service trade in 60 major economies,and systematically evaluates the structural characteristics of the network and the regulatory homogeneity among economies from 2014 to 2021.Furthermore,this paper empirically examines the impact of the partnership characteristics of regulatory homogenization in the network of major economies on their exports.The analysis of the network structure shows that major economies are more inclined to optimize and simplify existing trade partnerships,and are moving towards more diversified restrictive measures in the regulatory model of digital services trade,which has led to the rise of trade protectionism.The empirical text results show that expanding and deepening the regulatory homogeneous partnership of trade in digital services promotes the export of digital services in major economies.This promotion effect is mainly achieved by reducing the cost of digital service trade and enhancing business trust.In addition,the export promotion effect of developing regulatory homogenization partnerships is better than that of increasing the openness of digital service trade,and the homogenization of policies between openness and protection is more important.This paper provides important implications for coordinating the openness and security of digital services trade:China should actively cooperate with multilateral and bilateral digital service trade partners to jointly build a homogeneous environment for regulatory regulations.In particular,it is necessary to deepen the regulatory homogeneity partnership with Asian and developing economies to expand the infl uence of the“China model”in the global regulation of digital services trade.展开更多
文摘It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.
文摘Since the age of digital intelligence,the government has introduced policies to actively promote the intelligent transformation of grassroots public cultural services.Based on the investigation and analysis of the development status quo of grassroots libraries in Henan Province,we put forward the path of high-quality development of grassroots libraries in Henan,namely,improving the mechanism and system,leading with digital intelligence technology,empowering by Yellow River culture(the heritage and values rooted in the history and traditions of the Yellow River region),and driven by users’demand.
基金National Natural Science Foundation of China(No.60903160)
文摘Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each provider with reputation or money to ensure provider＇s reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers＇ evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors＇ evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers.
文摘The rapid development of non-audit services(NAS)has jeopardized the independence of auditors,which has led many Western countries to enact regulations that restrict the provision of NAS.While in China,NAS have just emerged,and its development in China is far less mature than in Western countries.The purpose of this paper is to explore whether NAS in China have damaged auditor independence and whether Chinese regulators need to emulate Western countries and strongly limit the provision of NAS.In order to achieve this objective,213 Chinese listed companies are selected in this study.The audit opinions issued by the auditors are used as substitute variables for auditor independence(dependent variables),and the ratio of non-audit service fees to the total of audit service fees and non-audit service fees as a substitute variable for the provision of NAS(independent variable),and meanwhile some suitable control variables are also selected.Analyse these data by building a binary logistic regression model.The results show that there is no evidence in China that NAS can undermine auditor independence and there is no need for China to enact regulations to prohibit the provision of NAS.
基金the Innovation Project of the Chinese Academy of Social Sciences: “Study on Service Sector Upgrade Strategies and MajorPolicies in the 14th Five-Year Plan Period” (Grant No. 2020CJY01-B004).
文摘China’s service sector has developed a lot in the 13th Five-Year Plan period,and is positioned to upgrade on all fronts in the new era. In the 14th Five-Year Plan period,China’s service sector boasts huge potentials and is expected to maintain steady growth. By2025, the service sector is expected to account for 59.05% of total value added, 54.96% ofemployment, 60.51% of fixed asset investment, and 50.04% of consumption. Service laborproductivity will rise from 143,400 yuan/person in 2019 to 178,400 yuan/person by 2025.It can thus be concluded that in the 14th Five-Year Plan period, China’s service sectorwill play a dominant role in the economy and head toward higher quality development. Toachieve this goal, we must allow for the decisive role of the market and the fundamentalrole of the government, and open up new prospects in development of the service sector withrespect to digilitalization, platform-based operations, smart technology, integration, andstandardization.
基金supported by the Fundamental Research Funds under Grant 2021JBZD204 and 2022RC006in part by the National Natural Science Foundation of China under Grant 62201029in part by the China Postdoctoral Science Foundation under Grant Grant BX20220029 and 2022M710007.
文摘In this paper,we focus on providing data provenance auditing schemes for distributed denial of service(DDoS)defense in intelligent internet of things(IoT).To achieve effective DDoS defense,we introduce a two-layer collaborative blockchain framework to support data auditing.Specifically,using data scattered among intelligent IoT devices,switch gateways self-assemble a layer of blockchain in the local autonomous system(AS),and the main chain with controller participation can be aggregated by its associated layer of blocks once a cycle,to obtain a global security model.To optimize the processing delay of the security model,we propose a process of data pre-validation with the goal of ensuring data consistency while satisfying overhead requirements.Since the flood of identity spoofing packets,it is difficult to solve the identity consistency of data with traditional detection methods,and accountability cannot be pursued afterwards.Thus,we proposed a Packet Traceback Telemetry(PTT)scheme,based on in-band telemetry,to solve the problem.Specifically,the PTT scheme is executed on the distributed switch side,the controller to schedule and select routing policies.Moreover,a tracing probabilistic optimization is embedded into the PTT scheme to accelerate path reconstruction and save device resources.Simulation results show that the PTT scheme can reconstruct address spoofing packet forward path,reduce the resource consumption compared with existing tracing scheme.Data tracing audit method has fine-grained detection and feasible performance.
文摘Digital service trade has emerged as a pivotal engine for global economic transformation and development.However,the implementation of differentiated regulatory measures for trade in digital services among economies has led to increasingly frequent trade disputes.This paper constructs a regulatory homogeneity network for digital service trade in 60 major economies,and systematically evaluates the structural characteristics of the network and the regulatory homogeneity among economies from 2014 to 2021.Furthermore,this paper empirically examines the impact of the partnership characteristics of regulatory homogenization in the network of major economies on their exports.The analysis of the network structure shows that major economies are more inclined to optimize and simplify existing trade partnerships,and are moving towards more diversified restrictive measures in the regulatory model of digital services trade,which has led to the rise of trade protectionism.The empirical text results show that expanding and deepening the regulatory homogeneous partnership of trade in digital services promotes the export of digital services in major economies.This promotion effect is mainly achieved by reducing the cost of digital service trade and enhancing business trust.In addition,the export promotion effect of developing regulatory homogenization partnerships is better than that of increasing the openness of digital service trade,and the homogenization of policies between openness and protection is more important.This paper provides important implications for coordinating the openness and security of digital services trade:China should actively cooperate with multilateral and bilateral digital service trade partners to jointly build a homogeneous environment for regulatory regulations.In particular,it is necessary to deepen the regulatory homogeneity partnership with Asian and developing economies to expand the infl uence of the“China model”in the global regulation of digital services trade.
