ABSTRACT

SeekingfortheGreatSpiritoftheFoundingoftheCPCfrom

ZunyiMeeting

SUN Yan-hua1,WANG Hao2

(1.School of Foreign Language,Huaiyin Normal University,Huai’an,Jiangsu 223300;2.Huaiyin Normal University,Huai’an,Jiangsu 223300)

Abstract:Zunyi Meeting,a vital turning point of Chinese revolution and CPC,highlighted the spiritual connotation of firm faith,seeking truth from facts,democracy,unity,independence and bravery of breaking new ground,making great contribution to the formation of MAO Zedong Thought.The the spiritual pedigree of Chinese Communists and the spirit of Zunyi Meeting are right from the great spirit of the founding of the CPC.Zunyi Meeting is the first comprehensive and vivid presentation of the spirit to the senior leadership,which is valuable in reference for realizing the Chinese dream of the great rejuvenation.

KeyWords:CPC;Zunyi Meeting;the Great Spirit of the Founding of the CPC;Value of Times

TripleInterpretationofMarx’sMoralCriticalThoughtonHistoricalPhenomenology

GU Jian-hong

(School of Marxism，Huaiyin Normal University，Huai’an,Jiangsu 223001)

Abstract:The historical phenomenological narrative context of Marxist moral criticism mainly reflects three forms：humanist，naturalist and historical materialism.These three forms not only reflect the different thinking contexts in which Marx made his fundamental intuitive criticism of capitalism.It also reflects the progressive process of Marx’s moral examination of the historical structure of capital development in the sense of historical phenomenon.This series of transfer of thinking context reflects the fall of marxist critical thinking structure from transcendence to empiricism on the whole.

KeyWords:Marx;Moral Criticism;Historical Materialism;Historical Phenomenology

OnXiYushu’sThoughtofAuditLaw

XIE Dong-hui

(School of Law,Nanjing Audit University,Nanjing,Jiangsu 211815)

Abstract:Grew up with a good family education and law learning,Xi has sowed the seeds of "fairness and justice" and "loving the people" when he was young.Academic life in Soochow Law School equipped him with a substantial grasp of law and improved his cognition.As an accountant,he firmly practiced fairness and the spirit of the laws,believing that accountants must have legal literacy.He has a unique understanding of the audit system and believes that only when accountants be proficient in the audit standards and be familiar with the audit procedures,can they skillfully deal with cases,give full play to the role of audit in the identification and supervision of economic development so that better protect investors.

KeyWords:Xi Yushu;Law Science Education;Audit System;Legal Thought

OntheLegalSystemofSocialInsuranceforEx-servicemen

LIU Kai,LIU Li-ming,ZHU Liang-yun,GAO Yu-yu

(School of Law,Jiangsu Normal University,Xuzhou,Jiangsu 221116)

Abstract:The promulgation of the Security Law for Ex-servicemen marks the establishment of the legal system of social insurance for ex-servicemen in China.It includes systems of pension,health care,unemployment and casualty.Its existing problems are:the laws and regulations are intersecting without clear internal logic;it fails to fully cover and the security level is not high;it lacks of scientific and reasonable management and military-civilian linkage mechanism.The ways to perfect the legal system of social insurance for ex-servicemen are as follows:perfecting the legal system and realize the diversification of insurance types;socializing the ex-servicemen’s insurance business and introducing competition mechanism;establishing an military-civilian insurance mechanism.

KeyWords:Ex-servicemen;Social Insurance;Legal System;Comparative Law;System Construction

JudicialJudgmentofFairUseofCopyrightinChina—Basedon92JudicialDocuments

TAO Zhong-yi,ZHANG Yu-lian

(School of Law,Politics and Public Administration,Huaiyin Normal University,Huai’an,Jiangsu 223001)

Abstract:The judicial documents concerning fair use of copyright in China show that the courts have adopted standards like "three-step test","four-elements" and "transformational use" to identify new types of fair use and expand its scope.However,there are problems such as insufficient judgment reasoning,and different judgment standards for similar cases,unclear positioning of "three-step test " and unclear meanings of "transformational use".The operation of the fair use system of copyright requires courts to abide by the principle of judicial modesty,to adopt the standards of "four-elements" and "transformational use" for the legislative purpose of copyright law,and to enhance the predictability of the judgment results.

Abstract:Copyright;Fair Use;Judicial Determination Standard

TheSuzerain-vassalRelationshipbetweenChinaandRyukyuinMingandQingDynasties—AnInvestigationoftheTombofZhengWenying,ImperialEnvoyofRyukyu

XU Ye-long

(Committee of Culture and History,C.P.P.C.C.of Huaiyin District of Huai’an,Huai’an,Jiangsu 223300)

Abstract:Wangjiaying is located at the intersection of Huaihe River,Sihe River and Huanghe River,Huaihe River and Yunhe River.It is an important rotating axis among the history of the Beijing-Hangzhou Grand Canal of more than 2,000 years.In 1793,Zheng,with his his delegation,came to China.He then on his way died of illness in Qingkouyi of Wangjiaying and was buried in Tonghua Palace beside Qingkouyi.His tomb is a famous historic site along the Grand Canal,as well as a historical witness of Ryukyu as a vassal state of China.It is of great significance to the study of the political and cultural exchanges between China and Ryukyu as well the development of Ryukyu Ethnic Chinese.

KeyWords:Ryukyu;Zheng Wenying;Pay Tribute;Wangjiaying

TheChangesofRulingThoughtsinQinDynastyafterShangYang’sReforms

FENG Guo-liang

(School of History and Culture,South China Normal University,Guangzhou,Guangdong 510631)

Abstract:Shang Yang carried out the severe punishment by law,abandoned the ruling concept of benevolent rule,and initially established the centralized state system.From King Huiwen of Qin to King Zhaoxiang of Qin,the idea of severe punishment by law was strengthened,and the controlling technique was used to control the bureaucrat.During the period from King Xiaowen of Qin to the First Emperor of Qin,scholars represented by Lu Buwei promoted the idea of benevolent rule,which changed the ruling idea of the Qin Dynasty.The First Emperor of Qin advocated the idea of benevolent rule while returning to the ruling idea of severe punishment by law,which reflected the constant attempts and choices of the ruling group of the Qin Dynasty on the political line.The combination of the two opposing ideas resulted in the contradiction of ruling logic,and the expectation of integrating "rule by law " and "rule by virtue " in the Qin Dynasty was finally disappointed.

KeyWords:Shang Yang;the Qin Dynasty;Ruling Thoughts;Severe Punishment;Benevolent Rule

OnSocialIssuesandUniqueArtisticExpressioninWilde’sDramas

ZHAO Jun

(School of Literature,Huaiyin Normal University,Huai’an,Jiangsu 223300)

Abstract:When comes to dramas on social issues,we would think of Ibsen or Bernard Shaw.And we usually regard Oscar Wilde as a representative of aestheticism.Although his dramas satirize English upper class,they are often remembered for the witticisms (paradoxes)of his styles,and the underlying issues addressed in his dramas are not receiving much attention.In fact,his dramas also reflect social issues with his own way.Aestheticism is an artistic response to and formed in the examination and resistance to social issues.Wilde’s dramas are not merely folksy comedies.Although his drama creation in the early,middle and late periods are distinctly different in artistic ways,same attention to social issues are paid.To sort out the social issues in Wilde’s dramas and ways of expression is helpful for a more comprehensive interpretation of his dramas.

KeyWords:Wilde;Drama;Social Issues;Unique Expression;Pioneer of Modern Drama

UnspeakablePaininLife—OnNarrativeArtofZhuWenying’sNovels

DONG Jun

(School of Literature,Huaiyin Normal University,Huai’an,Jiangsu 223300)

Abstract:The novel of contemporary female writer Zhu Wenying is unique in its different expression of history and reality.Love and loneliness are two important narrative elements in the works.The unique delicacy and sensitivity of women show the survival and emotional plight of urban men and women.The novel has obvious regional characteristics,not only the modern sense of Shanghai,but also the gentle and elegant of Suzhou.

KeyWords:Zhu Wenying,Novel Narration,Love,Loneliness,Region

DoNon-auditServicesAffectAuditors’Independence?—EmpiricalEvidencefromGoodwillImpairments

DU Chun-ming,LI Shuo

(School of Economic and Management,Huaiyin Normal University,Huai’an,Jiangsu 223001)

Abstract:The influence of non-audit services on auditors’independence has been concerned by all parties for a long time,and auditors’independence is being challenged by goodwill impairments system.Now there is a lack of research results on the influence of non-audit services on auditors’independence from the perspective of goodwill impairments.Taking A-Share listed companies that jointly purchased audit and non-audit services in Shanghai and Shenzhen stock markets from 2007 to 2018 but was zero when the closing balance of goodwill and the amount of goodwill impairments were different as a research object,the relationship between non-audit services and goodwill impairments is investigated.The results show that there is a significant positive correlation between the non-audit service costs and the proportion of total costs and the possibility and amount of goodwill impairments;The positive impact of non-audit costs on goodwill impairments of state-owned enterprises is more obvious.To draw a conclusion,in China,non-audit services do no harm to auditors’independence and audit quality,and the independence of auditors in state-owned enterprises is stronger.

KeyWords:Non-audit Services;Audit Independence;Goodwill Impairments;State-owned Business