Abstracts

A Study on the M ultip le Co-governance Legal System for Forest Protection in Qing Dynasty（by GAO Lihong，XU Xi）

Abstract：After a long term accumulation and refinement of rationality and consensus，the Qing Dynasty formed a legal concept of“multiple co-governance”with Chinese characteristics in terms of forest protec⁃tion，and constructed a legal system in accordance with the intrinsic requirement of ecological governance of forest.Whether in the past or at present，manifestations of the forest protection issuemay vary，but com⁃monalities can be found in the inherent logical requirements of the legal systems for forest protection in re⁃gard tomultiple co-governance in the developmentutilization of forestry resources aswell as ecological pro⁃tection，due to the influence of such elements as history and tradition，law and culture，and the natural at⁃tributes of forests.The multiple co-governance legal system of the Qing Dynasty for forest protection can serve as an important reference for perfecting themodern forest protection legal system and improving the effectiveness of the Forest Law.

Key words：multiple governance；forestprotection；multi-norms；local regulations and conventions

Rule of Law Prob lem s in Poverty A lleviation and Solutions（by WANGW ei，LIU Jixu）

Abstract：China’s poverty alleviation hasmade a great achievement since the 18thNational Congress of the Communist Party of China.Yet，the legalization workingmechanism is needed in every part of the pov⁃erty alleviation work，in regulating the poverty relief powers and guaranteeing the rights of the impover⁃ished population，aswell as in the social environmentof fighting poverty.Themajor rule of law problems in poverty alleviation include the relative inadequacy of legislative supply，the still prominent lack of regula⁃tion on power，the severe lack of rights，and the imperfect rule of law environment in the poverty relief field.Hence，as counter action，a fundamental law on poverty alleviation should be established on the state levelwith the relationship between rights and obligations and governmental entity responsibility as the core.It should separate the power and further up the regulation of administrative behavior in poverty alleviation，guarantee the rights of the impoverished entities，create aworkingmechanism based on a rule of law mind⁃setandmethod，and ensure the orderly transition from poverty alleviation to rural revitalization.

Key words：poverty alleviation；rule of law problems；rule of lawmindset；rural revitalization

The Dilemma and Reconstruction of Rural Community Publicity in a Post Poverty Relief Era：Based on the Case of T Village in W anyuan City（by LIU Jie，YUAN Jitao）

Abstract：Community publicity，an important goal of community governance，can ensure a community to be in a good state of governance.Presently，the publicity of rural communities in China has fallen into not only the general dilemma caused by the under-crowding and atomization of rural society，but a new one as a resultof the anti-poverty policies.Therefore，publicity production has lost the precondition due to the ab⁃sence of social participants；it also lacks the impetus and carrier due to the absence of public interest and public space.In a post poverty relief era，the reconstruction of rural community publicity needs to be struc⁃tured and organized around public interest，the cultivation of public spirit，and the shaping of public space.To be specific，it needs to strengthen the construction of grassroot voluntary associations and find their proper positions；to fortify the construction of collective economic organizations and public interest as well；and to introduce socialwork organizations to participate in the governance so as to cultivate a public spirit.

Key words：post poverty relief era；rural community；publicity

An Effective Exp loration of Relative Poverty Governance in a Post Poverty Relief Era：Based on Investigation of the“Integrated Social Assistance”System of PCounty（by ZHANG Huifen）

Abstract：With the complete elimination of absolute poverty in 2020，the governance of relative poverty in China has become an important issue in the post-poverty relief era.An analysis of the integrated social as⁃sistance system of PCounty reveals that it is an effective solution to the problem of relative poverty by link⁃ing poverty governance with social assistance and establishing an urban-rural integrated social assistance system.In spite of the dual opportunities of rural revitalization and finishing building amoderately prosper⁃ous society in all respects，the connection between poverty governance and social assistance is faced with multiple difficulties，such as poverty identification，policy linkage，urban and rural coordination，and as⁃sistance supervision.In view of this，the integrated social assistance can establish a long-term mechanism to tackle the relative poverty issue by integrating the poverty relief and assistant functions，urban-rural re⁃gional information，and poverty relief and assistant policies.This long-term mechanism comprises a pover⁃tymonitoring and identification mechanism，an institutional guaranteemechanism，and a supervision and restrictionmechanism.It can lay a foundation of common prosperity for achieving the second centenary goal.

Key words：post poverty relief era；relative poverty；poverty governance；integrated socialassistance

Research on the Developm ent of Enterp rise M anagem ent Accounting in the New Development Pattern of Dual Circu lation：From the Perspective of Enterprise Financial Statem ent M anagem ent（by YU M in，LIU Chunying）

Abstract：Management accounting is more and more extensively applied in enterprises.As an important step in the closed loop of corporate strategic management，financial statementmanagement plays an in⁃creasingly important role in the application of new management accounting tools.When the sudden out⁃break and rapid spread of the COVID-19 pandemic has brought the global economy to a downward track，enterprises，with their developmentbeing greatly influenced，have also revealed certain problems in the de⁃velopment of enterprise management accounting.In a post pandemic era，enterprises should explore，through constant summarizing and reflection，the developmental strategies of enterprise management ac⁃counting in the new development pattern of dual circulation.Facing the new development stage，new devel⁃opment theory，and new development pattern，enterprises should prepare for an accelerated development，and actively carry out transformation，giving full play to the comprehensive role ofmanagement accounting in corporate operation，and promoting the high-quality developmentof enterprises.

Key words：dual circulation；new development pattern；management accounting；financial statement management

The Connection Logic and Strategy of Content Production in Government Short Videos（by CHEN Xiaojuan）

Abstract：Government short videos differ greatly from non-government short videos in the composition of core elements，with a completely different“top-down”positioning，function，connotation，and require⁃ment.The developmentof government short videos is faced with a series of difficulties，and the path of set⁃tlement should start from delving into the content.An analysis of the content production logic in government short videos from the perspective of connection discovers that connection should be strengthened in at least three dimensions：the sensory，emotional，and spatial connections.Connection can be constructed through the condensation of symbols to set the agenda，the delivery of ultimate values，and intertextual narration，so that the deep mechanism of technology functioning on mankind can be continuously perfected and con⁃tent production can enter a virtuous circle.

Key words：governmentshortvideo；contentproduction；connection logic；narrative

The In fluence of Integrated Leadership on Emergency Partnership：A M odel of Intermediation and M oderation（by ZHOU Enyi，ZHANG Xiaofei）

Abstract：Based on an empirical research on staffwith emergency partnership experience in Shaanxi，Si⁃chuan，and Henan provinces，amultiple regressionmodel is employed to analyze the influence of integrat⁃ed leadership on emergency partnership.The result shows integrated leadership has a positive effect on emergency partnership.Emergency communication works as intermediation between integrated leadership and emergency partnership，and the power distance of organization members plays the role ofmoderation between integrated leadership and emergency communication.The process of integrated leadership influenc⁃ing emergency partnership is also examined，which is conducive to the implementation of integrated leader⁃ship in practice，and has a guiding role in emergency cooperation between organizations.

Key words：integrated leadership；emergency partnership；power distance；emergency communication

Relative Deprivation and Belief in a Just W orld：The Psychological Influence of Upward Social Com parison on SNS on College Students（by NIU Gengfeng，SHIXiaohan，SUN Xiaojun）

Abstract：In the current information society，the use of social networking site（SNS）and its influence on individuals are the focus of research.This project probes into the relationship between upward social com⁃parison on SNSand undergraduates’life satisfaction，aswell as the inherentworkingmechanism therein of relative deprivation and the belief in a just world.A questionnaire on 712 college students shows that the upward social comparison on SNS has a prominent negative effect on college students’life satisfaction through the intermediation of relative deprivation，and that the belief in a justworld can prominently adjust the direct effect of the relation between the upward social comparison on SNS and life satisfaction，aswell as the intermediate effect of relative deprivation therein；both effects are salient in the population with a low belief in a justworld.This study notonly deepens the research on the use and influence of SNS，butal⁃so provides practicalguidance for the rationaland healthy use of SNSand positive socialmentality.

Key words：social networking site（SNS）；upward social comparison；life satisfaction；relative depriva⁃tion；belief in a justworld

The Psychological Resilience of On line Learning Power：A M oderated M ediation M odel（by WANG Saibo，WANG Zhanjun）

Abstract：Based on the psychological resilience theory，a model of factors influencing postgraduate stu⁃dents’online learning power is constructed to explore the relationship between emotional state，interper⁃sonal interaction，social support and online learning power.An analysis of questionnaire data of 515 post⁃graduate students discovers that emotional state and interpersonal interaction have a salient positive influ⁃ence on online learning power.Interpersonal interaction partially plays amediating role between emotional state and online learning power，which ismoderated by social support.Therefore，suggestions are given from the perspectives ofemotional concern，teaching interaction，and home-school association.

Key words：emotional state；online learning power；social support；interpersonal interaction

M easurement of College Students’Sense of Academ ic Acquisition：Analysis Based on M ultidim ensional Psychological Structure（by XU Lei，CHEN Jiwen，W ANG Huan）

Abstract：The Sense of Academic Acquisition（SAA）is amultidimensional psychological structure.Exist⁃ing researches，without an unanimous cognition about the connotation and structure of SAA，have not yet completed a measurement and evaluation index system for it.Through literature analysis and semi-struc⁃tured interviews，items are compiled for a questionnaire of 807 college students.The exploratory factor analysis and confirmatory factor analysis are employed to ascertain themental structure of college students’SAA，which comprises the sense of resource ownership，the sense of self-improvement，positive emotional experience，and the sense of achievement.The reliability and validity analysis shows that thismultidimen⁃sional psychological structure is a reliable and valid evaluation system for college students’sense of aca⁃demic acquisition.

Key words：college students；sense of academic acquisition；multidimensional psychological structure；measurement；evaluation

From“Aesthetic Self-discip line”to“Cultural Enlightenm ent”：Existentialism and the Know ledge Genealogy of the Construction of Chinese M odern Literary Theory（by PEIXuan）

Abstract：The existentialist literary theory is not only a theoretical construction and knowledge resource but an enlightening discourse concerning human nature.It keenly probes into a variety of alienated scenes in which the subject exists in themodern society.The existentialist literary theory fitwellwith the theoreti⁃cal anxiety of China in the 20thcentury，and was translated and introduced into China as an important re⁃source of knowledge.Nietzsche’s“Dionysian spirit”and“will to power，”greatly affirming the existential value of the individual subject as well as the independent spirit of literature and art，provided a powerful theoretical resource for China’s New Culture Movement in the May 4th Movement period and the New En⁃lightenment Movement in the 1980s.Heidegger’s theory，communicating and resonating withmodern Chi⁃nese literary theory in terms of theoretical speculation，artistic self-discipline and aesthetic independence，promoted themodernity process of Chinese literary theory.Meanwhile，Sartre’s existentialist thoughts on human，freedom，and intervention，all in linewith the appeals of China’s New EnlightenmentMovement，became a knowledge resource to promote themodern humanist trend.The existentialist literary theory has profoundly affected the progress of China’s culturalmodernity in the 20thcentury.As an effective knowl⁃edge source，it has penetrated into the studies on contemporary literature，literary theory，aesthetics and culture，and facilitated the adjustmentof knowledge ontology andmethodology.

Key words：existentialism；cultural enlightenment；aesthetic self-discipline；humanism；“aesthetic heat”