ABSTRACTS

（1）On the Happiness Dimension of Ecological Ethics

Zhang Pengsong

Ecological ethics explores the intrinsic value of nature,demonstrates the ethical relationship between man and nature,provides moral grounds for the protection of nature.However,based on the understanding and practice concerning the integrity of man and nature,the ecological ethics is improperly identified as“natural centralism”,or even be taken as“environmental fascism” which sacrifices interests and happiness of human beings and falls into moral blame for the absence of human values.The reason lies in the exploration of ecological ethics is often restricted within the framework of“modernity” morality,so that it cannot be examined from the historical perspective of human society development and ethical,cultural inheritance beyond “modernity” morality,making the humanistic spirit and happiness dimension of ecological ethical thought covered.Through the ethical reflection on the paradox of happiness in modern society,and with the help of ecological literature and ecological psychology,ecological ethics,this paper seeks ethical beliefs and moral practice of happiness in accord with virtue along with the intrinsic guidance of the value of spiritual ecology and the dimension of happiness.Consequently,ecological ethics can not be confined to the explicit level of ecological axiology,but should go deep into the “internal nature” of human society,awaken or activate the “ecological subconsciousness” of the inartificial link between human and nature,explore the“environmental virtues” of human beings in dealing with nature,obtain the internal balance of spiritual ecology and gradually achieve the ecological happiness of moderate consumption and spiritual self-sufficiency in social life.

（2）Research on Profit Transfer Behavior Based on Tax Avoidance Motivation——Evidence from Enterprise Income Tax Reform

Pan Hongbo Wu Diqian

Based on the change of tax rate caused by the enterprise income tax reform in 2008,this paper analyzes the profit transfer behavior of group companies based on tax avoidance motivation,using Chinese listed companies and their subsidiaries as samples.The study finds that when the difference in tax rate between the listed company and its subsidiaries expands,the two parties will carry out more related transactions based on non-fair pricing,thereby increasing the pre-tax profit level of the party with the tax rate advantage;further,when the internal tax rate difference expands,the group's overall profit level would be higher than that of the group companies with the constant tax rate difference,indicating that the group companies will transfer profits to the member companies with lower tax rates through related party transactions,thereby reducing the overall tax burden and improving the overall profit.In addition,the above phenomenon occurs more often in private enterprises.Stateowned enterprises do not adjust the level of profit distribution based on tax rate changes because of high costs,high risks,weak ability and motivation of tax avoidance.The results provide direct evidence of the group companies’avoiding taxation through internal profit transfer,and also a basis for the further implementation of the tax and fee reduction policy in China.

（3）Two Opposite Hermeneutic Concepts and Their Literary Products

Jin Yuanpu

Literary hermeneutics is an important field of Chinese literature research since the reform and opening up.Traditional psychological reconstruction hermeneutics and contemporary philosophical hermeneutics form two opposing concepts of hermeneutics,especially on view of“meaning”.This paper holds that“meaning” is third products of the opposite intermediary,which is constructed by four elements in the forming process of “meaning”:the opposite view,the intermediate view,the “third statement” view and the generation view.Literature is an “event” in terms of its practical character.Events are dialogues,negotiations,mutual interpretation and integrative innovation among subjects,and reading is an event.

（4）Ouyang Xiu’s Quality of Cherishing Talents and Its Influence on the Northern Song Politics

Li Changshu

The Northern Song government attached great importance to the literature and its civil officers possessed the unprecedented statuses.Compared with the people born in powerful families from Wei Dynasty to Tang Dynasty,most of the Northern Song Dynasty’s scholars were born in the impoverished ones,starting their official career by attending the imperial examination.Therefore,in order to maintain and develop the needs of his political ideal,the scholars generally had the characteristics of recommending talents and Ouyang Xiu was a model in this aspect.He not only found and recommended the talents by his personal discovery but also cultivated more talents by drawing up many policies.The talents recommended by Ouyang Xiu,such as Wang Anshi,Si Maguang and Su Shi,became the dominators in the Northern Song Dynasty.Most importantly,they inherited Ouyang Xiu’s political personality.In this sense,Ouyang Xiu’s quality of “Cherishing the Talents” had a lasting effect on the Northern Song’s political trend.

（5）Macro-Economic Control Legalization:Transition of Chinese New Energy Vehicle Industry Regulation

Feng Hui

The development of market economy,the requirement of fair competition and the construction of a law-based government have prompted the government to continuously reform and improve the industrial regulation mode.The transition from the capital subsidy to the integrating system shows the progress of the ideals,mechanisms and methods of the new energy vehicle industry regulation.In addition to the need to overcome the path dependence formed by long-term capital subsidies,the integrating system regulation also has problems and hidden dangers such as the immature design of rights trading mechanism,the high cost of organization and supervision,and the lagging construction of supporting systems.Under the requirements of legalization of macro-regulation,the improvements of the integrating system regulation on the new energy vehicle industry include:to improve the legislative hierarchy of the integrating system regulation,and to construct a rationality examination system of regulating rules;to respond to the “double-edged sword” effect formed by capital subsidies reasonably,and to improve the integration trading rules with the grading limit and price adjustment as the cores;to decentralize regulating powers to industry associations reasonably in the links of organization and supervision,and to introduce market entities to participate in regulation actively；to strengthen the management of information and credit,and the construction of the new energy vehicle industry infrastructures and other supporting systems.

（6）Supply-side Structural Reform:Main Line of Resolving Principal Social Contradictions of China

Cong Songri Li Zhaoyu

According to the report of the 19th national congress of the communist party of China(CPC),major social contradictions in China have been transformed into contradictions between the evergrowing needs of the people for a better life and unbalanced and inadequate development.“Imbalance”is the main aspect of the social contradictions,structural imbalance is the strong representation of “imbalance”.In order to solve the main aspect of contradiction,it is necessary to analyze the causes of structural imbalances,taking deepening the supply-side structural reform as the main line with problem-oriented and target-guided attitude.In order to balance the system structure,industrial structure,income distribution structure,supply-demand structure and achieve a dynamic balance between supply and demand,and constantly meet people’s needs for a better life,it is necessary to strengthen the system innovation,provide effective system supply,implement effective system of industry,improve the income distribution system and reduce the decentralization system.