JOURNAL OF ZHEJIANG UNIVERSITY (HUMANITIES AND SOCIAL SCIENCES)

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	JOURNAL OF ZHEJIANG UNIVERSITY 2026 Vol.56 Number 8
	2026, Vol.56 Num.8
	Online: 2026-09-11

	Article

Article

	5	Zhou Liming, Liu Kaikai, Meng Xing, Wang Zheng

		The Impact of Cross-border M&As on Export Product Quality from the Perspective of Reverse Technology Spillover ^Hot!
		In the contemporary era marked by rising global economic uncertainties and intensifying anti-globalization trends, enhancing the international competitiveness of manufacturing enterprises through strategic initiatives has become a critical issue. One such initiative is cross-border mergers and acquisitions (M&A), which have been identified as a potent tool for upgrading the quality of export products. The central research question revolves around identifying effective strategies for leveraging cross-border M&A to enhance the quality of export products amidst an uncertain global economic landscape. Previous studies have predominantly focused on macro-level analyses or specific industry cases, leaving a void in understanding the micro-level impacts and mechanisms of cross-border M&A on export product quality. By constructing a comprehensive theoretical framework linking cross-border M&A, reverse technology spillovers, and export product quality, this research seeks to fill that gap.The theory of technology spillovers provides a foundational basis for exploring the technological acquisition paths facilitated by cross-border M&A. Prior research has extensively discussed the pathways of reverse technology spillovers, corporate absorption capacity, integration capabilities, and the evaluation of technology spillover effects. However, there remains a paucity of empirical studies at the micro level, particularly concerning the mechanism of action impacting export product quality. This paper addresses these inadequacies by integrating multiple dimensions—technological acquisition, transformation, and integration—into a cohesive analytical framework.To analyze the impact of cross-border M&A on export product quality, a three-stage model was constructed. This model encompasses stages of technology acquisition, conversion, and integration, aiming to elucidate how enterprises can harness advanced technologies, equipment, and talents acquired through M&A activities to improve their export product quality. Empirical analysis utilized Propensity Score Matching (PSM) and multi-period Difference-in-Differences (DID) methods to estimate causal effects.Baseline regression results indicated a significant positive relationship between cross-border M&A and the quality of export products. Even after controlling for various factors, the positive impact remained evident, suggesting that cross-border M&A substantially enhances export product quality. Dynamic effect analysis revealed a one-year lag period before the full benefits of cross-border M&A became apparent, highlighting the need for time and investment in integrating acquired resources. Heterogeneity tests further demonstrated that same-industry acquisitions, particularly those involving electronics and communication equipment manufacturing, and acquisitions of target companies holding patent grants, exhibited more pronounced positive effects on export product quality.Reverse technology spillover effects were confirmed to positively influence export product quality. Enterprises acquiring advanced technologies, equipment, and talents through cross-border M&A could effectively transfer these assets back to the parent company, leading to significant improvements in product quality. Additionally, the study found that firms with stronger absorption and integration capabilities benefited more from reverse technology spillovers. Absorption capabilities enabled firms to efficiently utilize the technological resources of acquired companies, facilitating technology diffusion and enhancing product quality and economic benefits. Integration capabilities, on the other hand, allowed for deeper exploitation of innovative resources, further promoting technology diffusion and improving product quality and economic performance.A detailed case study of Junsheng Electronics illustrated the practical implications of the theoretical findings. Through the acquisition of KSS in the USA and TS in Germany, Junsheng integrated high-quality R&D resources from five centers, significantly boosting its independent R&D capabilities and the quality of its export products. After the acquisition, the firm achieved notable improvements across R&D, production, and sales stages, including increased R&D investment, growth in technical patents, optimized production efficiency, and enhanced international market competitiveness. This case exemplifies the transformative potential of cross-border M&A in elevating export product quality and overall business performance.This study concludes that cross-border M&A significantly enhances the quality of export products, with lasting effects observed over time. Intellectual property-intensive acquisitions within the same industry yield particularly pronounced benefits. Reverse technology spillover effects are crucial in this process, with strong absorption and integration capabilities amplifying these effects. The findings offer valuable insights for policymakers and business practitioners, contributing to a better understanding of China’s manufacturing technology upgrade paths and strategies for enhancing global competitiveness. Future research should continue to explore the nuanced mechanisms and broader implications of cross-border M&A, providing actionable recommendations for stakeholders seeking to leverage these strategic initiatives effectively.
		2026 Vol. 56 (8): 5-28 [Abstract] ( 5 ) [HTML 1KB] [PDF 1008KB] ( 12 )

	29	Wang Cheng

		Word Identity in Chinese Compounds from a Character-Word Relationship Perspective: A Case Study of Coordinate Disyllabic Words ^Hot!
		This study examines word identity in Chinese disyllabic compounds through the perspective of character-word relationships, with a focus on coordinate compounds. Word identity refers to whether the same form (phonetic or written) represents one word or multiple words, or whether different forms represent the same lexical unit or distinct words. While previous studies have concentrated mainly on modern Chinese vocabulary, the identification of ancient compounds involves greater complexity due to evolving character-morpheme correspondences, phonological variation, and scribal conventions. This paper analyzes a series of historical compound groups to elucidate the mechanisms underlying the shifts between identity and non-identity.In disyllabic compounds, word identity is often reduced to morpheme identity. Imbalanced relationships between characters and morphemes—driven by variant graphs, phonetic loans, and cognate interchange—frequently generate multiple written forms for the same word. This research traces how graphic, phonetic, and semantic changes can alter lexical boundaries. The analysis first addresses the cases where variant forms represent the same word. For instance, “絜 (jie)” and “洁 (jie)” are functionally variant graphs representing the same morpheme. Although “絜” is the original form, “潔(洁)” emerged later and eventually predominated. “廉絜 (lianjie)” and “廉洁 (lianjie)” co-existed as variant forms of the identical lexical item. Another example is “録续 (luxu)” and “陆续 (luxu)”. The former represents the original phonetic-morphological form (録implying sequence/order). The character “陆 (lu)” functioned as a homophonic loan for “録 (lu)”, facilitated by the phonological convergence of the wu 屋, wo 沃, and zhu 烛 rhyme groups during the Tang and Song dynasties. Both forms represent the same coordinating compound meaning “in succession”.Lexical identity can emerge when originally distinct words, featuring a shared morpheme and a divergent morpheme represented by interchangeable graphs, functionally merge within specific semantic ranges. The compounds “专愚 (zhuanyu)” (stubborn ignorance) and “颛愚 (zhuanyu)” (naive simplicity) gradually merged in medieval texts, through character interchange between “专 (zhuan)” and “颛 (zhuan)”, yielding synonymous heterographic variants. Similarly, “瞻 (zhan)” (look towards) and “占 (zhan)” (divine/surmise; observe) are distinct yet likely etymologically linked morphemes. “瞻视 (zhanshi)” (looking/gazing) and “占视 (zhanshi)” (scrutinize for judgment/diagnosis) showed semantic overlap by the Six Dynasties period, as “占” was borrowed for “瞻” in certain contexts.Homophonic interference also plays a role in reshaping word identity. For example, “互 (hu)” and “护 (hu)” share the same pronunciation but represent distinct morphemes. “隐互 (yinhu)” and “隐护 (yinhu)” differ significantly in lexical and grammatical meaning. The former describes mathematical complexity (“interlaced concealment”), textual obscurity, or intricate patterns, while the latter means“conceal physically” or “shield (wrongs/thieves)”. While “隐互” primarily functions as an adjective and occasionally as a causative verb, “隐护” exclusively serves as a verb. Ming Dynasty literature contains examples where “隐互” is used in place of “隐护” to mean “shelter” or “concealment”. Such substitutions may be attributed to occasional phonological borrowing.Conversely, variant forms of the same word can produce misinterpretations unrelated to its original meaning and eventually be treated as different words. For example, “檃栝 (yinkuo)” is originally a single word meaning a carpenter’s frame for straightening wood, metaphorically “correct/conform” or “adapt (text)”. Graphic confusion between “栝” and “括” was common. In medieval times, “隐括 (yinkuo)” developed a new, disconnected meaning of “scrutinize/investigate”. Later, another unrelated meaning of “summarize/generalize” emerged. These novel meanings, arising from graphic-form interference and lacking etymological connection to the original sense, must be considered distinct lexemes from earlier “檃栝”. Likewise, the transition from “擗踊 (piyong)” to “躃踊 (piyong)” initially involved only a radical change, yielding a variant form of the same word. However, the graphic change obscured the compound’s bimorphemic nature (“chest-beating” and “foot-stamping”). Subsequently, “躃踊” semantically narrowed, losing the chest-beating component. “躃” developed meanings like “stumble/fall” and “躃踊” came to signify actions like leaping/jumping and falling down. The two forms have thereby become homophones with different morphemes.In conclusion, the interface between character and morpheme is decisive for determining the identity of disyllabic words. Asymmetries in this mapping require contextual analysis to distinguish variant representations of the same word from genuinely distinct lexemes. Diachronic fluidity permits bidirectional shifts between identity and non-identity: phonetic loans and graphic variation often generate alternative forms, while scribal errors and folk etymology can split or reconfigure semantic boundaries. These findings provide practical implications for Chinese historical lexicology. Future corpus-based research can further refine the identification and interpretation of ancient compounds.
		2026 Vol. 56 (8): 29-42 [Abstract] ( 5 ) [HTML 1KB] [PDF 895KB] ( 15 )

	43	Zhao Jing

		A Study on Dai Jin’s Biographical Events ^Hot!
		Dai Jin enjoyed great fame during his lifetime and remained highly celebrated for a long time after his death, earning the reputation of “the foremost painter of the Ming Dynasty”. A wealth of legends about him have circulated, yet extant records are a mixture of fact and fiction with numerous contradictions, which have hindered research into the authentic details of his life. This paper explores four key issues concerning Dai Jin’s life: first, whether he worked as a silversmith in his early years before turning to painting; second, whether he was reprimanded by grand secretaries for painting on behalf of Xie Huan; third, whether he was forced to return to his hometown due to a lack of recognition from the emperor and high officials after arriving in the capital in 1428, the third year of the Xuande reign; and fourth, the approximate time of his return to his hometown Hangzhou in his later years.The claim that Dai Jin initially worked as a silversmith and later turned to painting after his metalworks were melted down was widely circulated in the Qing Dynasty. Similar accounts appear in Biography of Dai Jin by Mao Xianshu and Miscellaneous Records of the Eastern City (Dongcheng Zaji) by Li E, and are still cited and accepted by many modern scholars. However, this story emerged relatively late, and no record has been found in surviving Ming-dynasty documents, rendering it highly questionable. Born into a registered artisan household, Dai’s family belonged to the Five Ink Artisans, professional painter-craftsmen of the Ming Dynasty. Therefore it would have been unreasonable for him to engage in metal craftsmanship. The earliest surviving work by Dai Jin is Returning to the Country for Birthday Celebration (Guitian Zhushou Tu), completed in 1407, the fifth year of the Yongle reign. A finely wrought painting, it was created when he was only nineteen years old, indicating that he had studied painting for at least five or six years, and maybe more than a decade. He simply did not have sufficient time to become a highly skilled, well-paid gold and silversmith before dedicating himself to painting. Therefore, the claim that Dai Jin was a master metal craftsman is untenable.Li Kaixian’s Zhonglu’s Commentary on Painting (Zhonglu Huapin) records that Dai Jin was reprimanded by four grand secretaries—Zhang Ying, Chen Xun, Gao Gu, and Miao Zhong—for producing paintings on Xie Huan’s behalf, and was consequently compelled to return home. Historical research verifies that the four officials entered the Grand Secretariat across a span of two decades. Zhang Ying served permanently in Nanjing after 1429, the fourth year of the Xuande reign, and passed away years before the other three assumed grand secretary posts. Chronologically, it was impossible for all four ministers to jointly discover Dai Jin acting as a ghost painter for Xie Huan. Furthermore, Dai Jin maintained close social ties with numerous grand secretaries and Hanlin Academy dignitaries throughout the Xuande and Zhengtong reigns. The story of his reprimand for ghost-painting is thus incredible.The argument that Dai Jin was forced to leave Beijing and dwell in his hometown for several years after his arrival in 1428, only to return to the capital during the Zhengtong reign, is also invalid. From 1428 to 1438, the third year of the Xuande reign to the third year of the Zhengtong reign, Dai Jin engaged in continuous artistic creation and social activities in Beijing. In a poem written for Dai Jin in 1438, Zhou Chen referred to him as “having settled by the golden terrace for ten years”, confirming that Dai Jin never left the capital for an extended home stay from the mid-Xuande to the early Zhengtong period.Regarding the exact time of Dai Jin’s final return to Hangzhou in his later years, documentary evidence of his works Leisure Pleasure Painting (Xingle Tu) and Double Integrity Painting offers clear clues. Dai Jin was still in Beijing in 1449, the fourteenth year of the Zhengtong reign, when he painted Leisure Pleasure Painting for Zhou Renjun, son of Minister of Works Zhou Chen. He also completed Double Integrity Painting for Censor Zhu Xuan in the late Zhengtong era, proving that his return to home town could not have occurred before 1449. Minister of Personnel Wang Zhi presented poems to Dai Jin upon his departure from the capital, which means his homecoming took place no later than 1457, the first year of the Tianshun reign, when Wang Zhi left Beijing. Based on the above evidence, it can be concluded that Dai Jin returned to Hangzhou between the end of 1449 and the early Jingtai reign.
		2026 Vol. 56 (8): 43-59 [Abstract] ( 5 ) [HTML 1KB] [PDF 1494KB] ( 13 )

	60	Liu Ying

		The Compilation of Wakan Rōeishū and Its Textual Relationship with the Seventy-volume Edition of the Baishi Wenji ^Hot!
		This essay argues that the excerpts of Bai Juyi’s poems collected in Wakan Rōeishū (《和汉朗咏集》) provide new evidence for reconstructing this anthology’s compilation process, and for investigating the textual history of Bai Juyi’s poems, and for the overseas pathways of its transmission.There is a series of systematic textual correspondences which links the excerpts collected in Wakan Rōeishū to the seventy-volume edition of the Baishi Wenji (《白氏文集》) which has been circulating in Japan. The scope of selected passages, their sequencing, thematic classifications, and the scroll assignments in the former largely conform to the ordering and internal regimen characteristic of the seventy-volume compilation. It is found that Fujiwara no Kintō’s selection strategy inherits the editorial practice exemplified by Senzaikaiku (《千载佳句》), which uses the Baishi Wenji in the Heian period as a lexicographic repository of poetic lines. The selected material also shows a clear preference for seven-character verse over five-character verse. In addition, the inclusion of song lyrics, prefaces, records, and fu compositions suggests that contemporary readers’ literary tastes and scope had undergone certain changes.Further textual tracing reveals that, compared with the current circulating editions of the Baishi Wenji, the excerpted lines of the excerpts from Bai Juyi’s poems preserved in the Wakan Rōeishū are textually closer to those of the old manuscript copies of the Baishi Wenji. The lines that coincide with ones found in the handwritten manuscript of Changhen ge （《长恨歌》） by Prince Son’en are identical, suggesting that they may have derived from the “imperial copies” transmitted through successive imperial households, sharing the same origin with the “seventy-volume edition of the Wenji” preserved in the hereditary tradition of the hakase families. The exchange of books between the court collections and Fujiwara family libraries facilitated the sustained preservation and use of the seventy-volume edition of the Baishi Wenji among the Japanese aristocratic circles. Although Northern Song printed editions of the Baishi Wenji had already been transmitted to Japan by that time, they did not replace the Tang manuscript copies. Instead, the two traditions coexisted, giving rise to a multi-lineage textual ecology.The distinctive textual ecology formed by printed and manuscript editions in Japan was certainly related to the rarity of Song printed editions during the Heian period. More importantly, however, it stemmed from the cultural practices whereby hereditary scholarly households transmitted their learning from generation to generation on the basis of Tang manuscript copies. By the late Heian period, ?e no Masafusa had begun to consult the Northern Song printed editions and used them to collate and annotate the relevant poetic excerpts. The differing attitudes toward the Baishi Wenji adopted by Fujiwara no Kintō, the compiler of the Wakan Rōeishū, and by ?e no Masafusa, its annotator, reveal the broader process by which Heian-period Japanese literati read, collated, and annotated Tang poetry.Although China and Japan belonged to the same Sinosphere, the formation and transmission of literary classics did not necessarily follow identical principles or follow the same path in the two countries. In China, Tang manuscript copies, including those of the Baishi Wenji, were superseded by Song printed editions for various reasons. Japan, by contrast, continued to regard Tang manuscripts as authoritative textual standards. This was closely related not only to the distinctive modes of intergenerational transmission within the scholarly learning of the hakase families and to the historical circumstances that made Song editions difficult to obtain, but also, conversely, to the fact that after Tang manuscripts were transmitted eastward to Japan, anthologies such as the Senzaikaiku and the Wakan Rōeishū were successively compiled. Based on Tang manuscripts, these two anthologies came to function as new classics, replacing individual collections and comprehensive anthologies as principal vehicles through which Japanese literati of the time and later periods studied Tang poetry. When ?e no Masafusa subsequently incorporated Song printed editions into his critical collation and annotation of Tang poetry, and medieval Japanese literati expanded their reading to include Su Shi and Huang Tingjian, this transition from compilation and selection to collation and annotation reflected the actual circumstances of the book exchange between China and Japan. It also demonstrates how overseas readers engaged with Chinese texts during the period when Song printed editions and Tang manuscripts converged and interacted in Japan, thereby reconstructing the overall trajectory of the book circulations between China and Japan in that era.
		2026 Vol. 56 (8): 60-74 [Abstract] ( 7 ) [HTML 1KB] [PDF 7818KB] ( 12 )

	75	Liu Yameng

		From Biographies of Confucian Scholars (Rulin Zhuan) to Biographies of Recluses (Yinyi Zhuan): The Writing of Historical Biographical Texts and the Transformation of Confucian Classics Scholarship in the Medieval Period ^Hot!
		As one of the most important documents for studying the development of Confucian classics during the Han, Wei, Jin, Southern and Northern Dynasties, Biographies of Confucian Scholars not only provides specific historical materials such as the life experiences and academic pursuits of Confucian classics scholars in its content, but also its changes in writing styles and discursive modes are closely linked to the evolution of the institutional system of Confucian classics since the Han Dynasty.The compilation of Biographies of Confucian Scholars in Book of the Han bears distinct characteristics of systematicity and institutionalization. It is not a mere continuation of Biographies of Confucian Scholars in Records of the Grand Historian, but a systematic consolidation and sorting of the Confucian scholars in the Western Han Dynasty and their interpersonal connections within the context of the academic official system of Doctoral Scholars. It follows the sequence of the Five Classics with the Book of Changes as the first set in Seven Summaries (Qi Lue) to arrange the biographies of Confucian scholars, and establishes a rigorous stylistic framework with formulations such as “a particular school of thought emerged for a certain classic” and “a specific branch developed from a given school” to depict the inheritance pedigrees of the teacher-transmitted and school-specific traditions of each classic. Such a well-regulated and structured writing style not only reflects the improvement and finalization of the institutional system of Doctoral Confucian classics scholarship after the reigns of Emperor Xuan and Emperor Yuan, but also embodies the discursive consciousness shaped under this institutional context.With the decline of the academic official system of Doctoral Scholars at the end of the Eastern Han Dynasty, the Confucian classics scholarship system founded on the rigorous transmission of teacher-specific and school-specific traditions collapsed, and the institutional writing model of Biographies of Confucian Scholars in Book of the Han was no longer applied in the historical works that followed. Starting with Biographies of Confucian Scholars in Book of the Later Han, the writing approach of this biographical genre in the historical records of the Wei, Jin, Southern and Northern Dynasties grew increasingly sketchy and perfunctory. The textual structure based on the fixed sequence of the Five Classics was abandoned, and the accounts of the inheritance of Confucian teachings also became more concise. Not only did the rigorous pedigrees of transmission—those that could even be presented in tabular form in the Book of the Han—vanish entirely, but in some cases, there was not even a clear account of the teacher-specific traditions that the Confucian scholars followed or the classics that they specialized in studying. Biographies of Confucian Scholars thus gradually converged with other categorical biographies, merely serving as a collective record of the life stories of Confucian classics scholars, and lost its function of structuring and defining the guiding principles of Confucian classics scholarship of its time. Behind the demise of the writing format of Biographies of Confucian Scholars in the Book of the Han lay the decline of the existential form and transmission methods of Doctoral Confucian classics scholarship in the Western and Eastern Han Dynasties.Meanwhile, the classificatory criteria between Biographies of Confucian Scholars and Biographies of Recluses grew increasingly blurred. The Book of the Song and Book of the Southern Qi even omitted Biographies of Confucian Scholars entirely; instead, they compiled the biographies of many great Confucian scholars well-versed in the classics into collective biographies of recluses such as Biographies of Recluses and Biographies of the Eminent Recluses. Mastering or being proficient in the Confucian classics was no longer an exclusive trait of Confucian scholars alone; rather, it became a foundational attribute and an important part of the life experience of the scholar-official class.These new phenomena in the compilation of historical biographies reflect that after the Wei and Jin dynasties, the focus of Confucian classics education shifted from official academies to private studies. Two forms emerged as the most important modes of transmitting Confucian classics in the era of ancient learning: the scholarship of renowned masters centered on local great Confucian scholars, and the transmission of family learning centered on aristocratic clans. The transformation and overlapping of the identities of Confucian classics scholars and recluses indicate that while studying the classics remained a path to gaining fame, it was no longer a ladder to official career advancement. Scholars’ interpretation and practice of the classical meanings gradually became more individualistic and integrated into daily life.This paper attempts to break away from the research paradigm centered on figures and events in traditional academic history and the history of Confucian classics scholarship. It focuses on the characteristics and evolutions of the writing styles of Biographies of Confucian Scholars in the standard histories of the medieval period such as the Book of the Han and the Book of the Later Han, examines their intrinsic connections with the changes in Confucian classics thought and academic institutions since the Han Dynasty, and further explores the intellectual history significantly inherent in the writing modes of historical biographical texts—as a manifestation of the ideological context and discursive characteristics of an era.
		2026 Vol. 56 (8): 75-87 [Abstract] ( 6 ) [HTML 1KB] [PDF 872KB] ( 12 )

	88	Huang Yanping

		Textual Transformations in Extant Han Edicts and the Editorial Approaches of Court Historians ^Hot!
		Ancient historical works are the primary source of extant Han imperial edicts. Scholars, like Wang Tong in the Tang Dynasty and Hong Zikui in the Song Dynasty, had already pointed out that historians, when they incorporated imperial edicts into their historical accounts, often resorted to deletions, revisions, and stylistic polishing. However, from ancient times to the present, scholars often use Han edicts based on the positioning of historical materials or focus on the historical information contained therein, while neglecting or underrating issues related to textual transformations of the edicts. In fact, ancient historians, when recording Han edicts in their works, not only changed the form of the articles, but also affected the accurate expression of historical facts. By comparing and analyzing existing texts of Han edicts, three basic methods of historian editing can be identified.First, transforming citations into narratives. When historians recorded Han edicts from historical works into their own collections, phrases such as “The Edict states”, “The Imperial Decree states”, “The Emperor states”, etc, were often used as citation markers. However, the compliance of this standard objectively obscured the fact that original edicts were hidden by the historians when they transformed citations into narratives. For example, the original Great Amnesty Edict issued upon Emperor Hui’s ascension had been recorded in his chronicle of the Book of Han. But it was not collected in subsequent literary collections because it was paraphrased rather than directly quoted by later historians. Moreover, Han edicts were originally classified into three categories. The second and third categories were composite edicts, which were also the mainstream form of original Han edicts. Yet these edicts are rarely seen in the historical records as they were subjected to excision and abridgment by the historians and were consequently remolded into the first category.Second, deletions, omissions, splitting, and merging. Historians mainly deleted introductions as well as text related to administrative affairs in Han edicts. These deletions damaged the integrity of the articles, leading to the loss of textual structures and functions. On the other hand, the inappropriate consolidation of two edicts into one led to errors in historical facts. For instance, by combining the Great Amnesty Edict, issued in April, with the Edict on Changing the Reign Era, issued in May, the era name was changed in advance by one month in the Book of Han.Third, rewriting based on meaning. Historians rewrote edicts using their own language, resulting in completely new articles. For example, while the Edict Enfeoffing Lord Zhou Zinan issued by Emperor Wu of Han is recorded in both Records of the Grand Historian and the Book of Han, the wordings and styles differ so significantly that they look like two different articles.These kinds of reshaping, similar in meaning but vastly different in wordings, blur the original appearance of the edicts and even lead to the creation of new edicts. We should place great emphasis on how historians edited Han edicts—resulting in textual transformations and variations—which significantly impacts the study of literature, literary genres, bibliography, and historiography. In the short term, identifying patterns in how historians edited Han edicts helps us determine more accurately whether extant texts represent their complete versions, prompts scholars to reassess the authenticity of historical information in similar edicts, and offers approaches for examining textual integrity, thereby enabling the reconstruction of certain original Han edicts. In the long run, revealing the patterns of creating Han edict texts in historical works and proposing solutions for dealing with variant texts can provide methodological guidance for: (1) studying similar texts in works like Records of the Three Kingdoms and the Book of Song; (2) analyzing other literary genres in historical works, such as memorials, petitions, and declarations; and (3) current AI-enhanced digital textual analysis of ancient documents.
		2026 Vol. 56 (8): 88-99 [Abstract] ( 7 ) [HTML 1KB] [PDF 886KB] ( 11 )

	100	Wang Xin

		Burgeoning Revival: The Genesis and Transformation of Civilization Discourse from Modern China ^Hot!
		The concept of “civilization” originated in the European Enlightenment. Initially framed by a monistic worldview that juxtaposed “civilization” against “barbarism”, it evolved into a hierarchical standard tinged with western-centrism alongside western global expansion, forcing non-western countries to passively accept the narrative that “civilization is Europeanization”. Though controversial, Huntington’s “clash of civilizations” theory underscored the centrality of civilization in international discourse. In China, the traditional concept of “civilization” denoted well-established culture and education, fostering a sense of cultural superiority rooted in the distinction between the Central States and foreign tribes. Yet in modern times, western civilization shattered China’s traditional order through military force. As Chinese intellectuals reflected on this upheaval, they gradually adopted western criteria of civilization while embarking on a critical re-evaluation of their own cultural heritage. Interpreting Chinese history through the lens of civilization has emerged as a fresh analytical framework following revolutionary and modernization narratives. A string of military defeats in the late Qing and early Republican eras dismantled the traditional Confucian system, shifting intellectuals’ attitudes toward Western civilization from disdain to fervent admiration. Thinkers including Tan Sitong and Kang Youwei decried the nation’s existential crisis, ushering in an era of comprehensive Western learning—spanning technology, institutions and culture—as China strove to integrate into the Western-dominated “global civilization”. However, World War I laid bare the flaws of Western civilization, prompting Chinese intellectuals to rethink blind Westernization. Du Yaquan put forward the dichotomy of “static civilization versus dynamic civilization”, arguing that Chinese and Western civilizations differed in essence rather than in developmental stage, and that Chinese civilization could remedy the defects of its Western counterpart. Liang Qichao advocated building a new integrated civilization rooted in Chinese culture while absorbing Western strengths. Both sought a balance between tradition and modernity, the East and the West, trying to rebuild the subjectivity of Chinese civilization. Nevertheless, China’s diplomatic defeat at the Paris Peace Conference convinced intellectuals that Western powers would never accept a prosperous and powerful China, creating an urgent demand for a new path that rejected both pure traditionalism and Westernization. Against this backdrop, the term “culture” gradually displaced “civilization” as the core focus of intellectual debate. The introduction of Marxism offered a new route for the renewal of Chinese civilization, as its critical and practical feature resonated with traditional Chinese ideals of “applying knowledge to state governance” and a “Great Harmony society”. Guided by Marxism and grounded in China’s national realities, the Communist Party of China blazed a socialist path to civilization that neither replicates old Chinese traditions nor copies Western models, accomplishing the creative transformation of the concept of civilization. Therefore, “civilization” is not merely a product of cultural exchange, but also a vital instrument of national construction. Through the evolution of modern Chinese discourse on civilization, China has transcended revolutionary and modernization narratives and re-established historical continuity. Today, China advocates exchanges and mutual learning among civilizations, showcasing its distinctive cultural soft power. The construction of discourse on civilization inherits the essence of traditional Chinese culture while drawing on the finest achievements of all human civilizations. It provides spiritual impetus for the great rejuvenation of the Chinese nation and offers Chinese wisdom to resolve the clashes between civilizations worldwide.
		2026 Vol. 56 (8): 100-114 [Abstract] ( 8 ) [HTML 1KB] [PDF 795KB] ( 13 )

	115	Liang Wenting, Su Yang, Yu Deguang

		Study on the Spatial Implementation Forms and Corresponding Function Exertion of National Cultural Park: With a Comparative Discussion on National Parks ^Hot!
		Relevant documents and plans for national cultural parks have clearly specified that national cultural park intended to be specific open space of cultural homogeneity. However, given the current status of development, there exists a disconnection between the value interpreting spaces and physical management spaces within the national cultural parks. On the whole, a regularized spatial management entity and the corresponding resource management system have not yet been formed. There are no real spatial boundaries, and in particular, there is no difference in the management system between the interior and exterior of such boundaries. At present, neither governments at all levels nor cultural and tourism administrations have formulated specific guidance requirements and acceptance indicators for the systematic implementation and full-function exertion of national cultural parks, which are as detailed as those for the institutional construction of national parks. Given the large scale of national cultural parks and the difficulty in applying the experience of national park system construction to the system of “provincial government assuming overall responsibility”, it is only possible to develop an industry management model with consistency in several aspects. In response to these management dilemmas, based on the theory of spatial production and from the perspective of spatial interpretation in cultural heritage protection, this study compares the Great Wall National Cultural Park with Wuyi Mountain National Park as well as its protection and development belt. By drawing on the experience of Hadrian’s Wall, which achieves unified management through co-governance and shared benefits with unified planning as a starting point, and the Rideau Canal in Canada, where professional management institutions and local governments perform their respective duties to form unified management, starting from the perspective of consistent management in utilization and guided by the theory of spatial production, a reasonable spatial implementation form for national cultural parks can be formed and unified management can be achieved. However, it is necessary to implement differentiated policies based on the classification of resource attributes. On the basis of this, the following four measures need to be taken to strengthen unified management. Firstly, strengthen the formulation of technical standards and norms for national cultural parks. Secondly, strictly define the spatial scope and connect it with the national territorial spatial planning to reflect the differences between the interior and exterior of the boundaries and the regulatory binding force of the planning. Thirdly, coordinate the funds from various sources. Fourthly, innovate management mechanisms and promote park interactions.
		2026 Vol. 56 (8): 115-130 [Abstract] ( 5 ) [HTML 1KB] [PDF 803KB] ( 16 )

	131	Chen Shuaidi, Liu Qiang, Han Hongling

		Unintended Effects of the Merger of State and Local Taxation Administrations: Empirical Evidence from Audit Pricing ^Hot!
		Against the backdrop of 2018 merger of China’s state and local taxation administrations, this study systematically examines the impact of this major tax collection and administration institutional reform on corporate audit pricing as well as its transmission mechanisms. Unlike prior studies that primarily focus on the reform’s direct effects on corporate tax burdens, tax compliance, or financing efficiency, this paper adopts the perspective of third-party audit institutions—key external governance actors—to explore the institutional spillover effects of the reform. It further reveals how auditors adjust their risk assessments and audit pricing in response to the changes in the tax administration system. Identifying whether and how the merger of state and local taxation administrations influences audit pricing enhances our understanding of the governance implications of China’s fiscal and tax modernization.Drawing on a sample of non-financial A-share listed firms in Shanghai and Shenzhen from 2012 to 2020, the study employs a difference-in-differences research design to systematically evaluate the impact of the tax administration reform on audit pricing and to uncover its transmission channels. The empirical results show that the merger significantly reduces audit fees, suggesting that the reform reshapes auditors’ perceptions of tax-related risks and corporate information quality, thereby affecting the allocation of audit effort. A series of pla cebo tests, alternative variable and model specifications, controls for concurrent tax policies, and comprehensive sensitivity and robustness checks consistently confirm the reliability of the causal findings.The mechanism analysis identifies two primary transmission channels—risk mitigation and information governance. First, through the lens of risk mitigation, the merger improves firms’ tax compliance and reduces the complexity of tax-related matters, leading auditors to perceive lower tax uncertainty and ultimately reduce required audit work. Second, regarding information governance, the reform significantly decreases leverage manipulation and corporate violations, lowers the likelihood of financial restatements, and enhances overall disclosure quality, indicating that strengthened external oversight effectively improves the corporate information environment.Heterogeneity analyses further show that the reform’s effect on audit pricing varies across institutional contexts and firm characteristics. The reduction in audit fees is more pronounced in regions with weaker tax enforcement and poorer government–business relations, as well as among private firms, smaller firms, and firms in traditional industries. Moreover, when firms are audited by larger accounting firms or when auditor tenure remains continuous, the information effects generated by the reform are more readily identified and more fully incorporated into audit pricing.This study makes three major contributions. First, it identifies the institutional spillover effects of the merger of state and local taxation administrations from the perspective of auditors as external governance agents, thereby expanding the research frontier on the economic consequences of tax administration reforms. Second, it constructs a dual-mechanism framework—risk mitigation and information governance—to reveal how changes in the tax administration system reshape auditors’ risk-assessment logic, enriching the institutional underpinnings of audit pricing research. Third, by documenting the contextual heterogeneity of the reform’s effects, the study provides valuable micro-level evidence to inform differentiated policy design in tax administration and audit regulation.Overall, this research demonstrates the deep spillover effects of tax governance reforms on the audit market and offers new empirical and theoretical insights into how major public policies influence third-party intermediaries through changes in risk and information environments.
		2026 Vol. 56 (8): 131-147 [Abstract] ( 5 ) [HTML 1KB] [PDF 848KB] ( 12 )

	148	Han Mengmeng

		The Normative Dilemmas and Systematic Adjustment of Corporate Decision-making Power ^Hot!
		The newly revised Company Law provides an institutional foundation for the normative allocation of corporate decision-making power by adjusting the distribution of powers between the shareholders’ meeting and the board of directors, and by strengthening the regulation of controlling shareholders, de facto directors and shadow directors. Nevertheless, the revision has not fully resolved the deeply-rooted tensions in corporate governance practice. The boundary between mandatory rules and default rules governing the powers of the shareholders’ meeting and the board of directors remains unclear, and judicial divergences still exist over such issues as whether the articles of association may reallocate statutory powers and whether the shareholders’ meeting may overturn business decisions already made by the board of directors. At the same time, the expansion of board powers coexists with the statutory positioning of the shareholders’ meeting as the “organ of power”, resulting in the uncertainty over the attribution of residual powers in matters not expressly enumerated by the Company Law. In the local governance context of highly concentrated shareholding, controlling shareholders may hollow out the board of directors through capital majority voting, the appointment of directors and supervisors, and other mechanisms, thereby exposing the statutory structure of corporate separation of powers to the risk of distorted control. These intertwined problems constitute systematic obstacles to the balanced allocation of corporate decision-making power. They are not only key issues to be addressed in the application of the current Company Law and the formulation of judicial interpretations, but also core constraints on the modernization of corporate governance in China. Existing studies mostly focus on the repair of individual rules and lack a systematic examination of the allocation of decision-making power, making it difficult to resolve the deeper conflicts arising from practice.Against the institutional background of the implementation of the new Company Law and the formulation of its judicial interpretations, this article takes the development of new quality productive forces as an important contemporary driver and China’s highly concentrated ownership structure as the practical premise of local corporate governance. By comprehensively employing normative analysis, case-based empirical analysis and comparative research, this article systematically examines the threefold dilemma in the allocation of corporate decision-making power and constructs an integrated value framework consisting of “theoretical logic, practical context and contemporary demands”. It seeks to explore a systematic adjustment path suited to China’s local corporate governance practice. First, the article proposes a dual standard of “norm type plus power attribute”. Under this standard, rules on corporate decision-making power are divided into organ-establishment rules, power-allocation rules and power-exercise rules, while the relevant powers are further differentiated into the inherent powers of the shareholders’ meeting, the business decision-making powers of the shareholders’ meeting, and the inherent business decision-making powers of the board of directors, so as to unify judicial standards.Second, the article proposes differentiated rules according to company type: limited liability companies should mainly be governed by enabling default rules; non-listed companies limited by shares should adopt a model of “mandatory rules as the main framework and autonomy as a supplement”; and listed companies should be subject to stricter mandatory rules and enhanced requirements for board independence.Third, with the statutory clarification of board centralism as the core, the article advocates a legislative model of “enumeration plus general residual clause” to make clear that the board of directors enjoys residual business decision-making power except for matters falling within the inherent powers of the shareholders’ meeting. Meanwhile, control power should be corrected through procedural rules, fiduciary duties, rules for identifying de facto directors and shadow directors, allocation of the burden of proof, and standards for determining the reasonable price in share repurchase.
		2026 Vol. 56 (8): 148-164 [Abstract] ( 6 ) [HTML 1KB] [PDF 776KB] ( 16 )

	165	Lu Yang, Cao Li

		Empirical Study on the Reform of Criminal Second Instance Protest System: Based on the Analysis of 15,256 Judicial Documents ^Hot!
		This study focuses on the “precision in criminal appeals by protest” reform initiated by the Supreme People’s Procuratorate, and seeks to uncover, through large-scale empirical analysis, the actual effects and limitations of this normative reform in institutional practices. Drawing on 15,256 criminal appeal judgments from 2018 to 2023, the study employs descriptive statistics and regression analysis to examine the factors associated with the success of prosecutorial appeals. Key factors are further identified to assess both the strengths and weaknesses of the reform.In terms of scholarly significance, the study directly responds to long-standing critiques in the academic community that the appeal by protest system tends to “emphasize substantive issues over procedural ones”, “focus on serious crimes while neglecting minor ones” and “favor appeals unfavorable to defendants”. By adopting a large-sample empirical approach, the study tests whether the precision reform has corrected these institutional tendencies. Through systematic analysis of over 15,000 judgments, the study reveals the operational logic and actual outcomes of the reform: the procuratorate has made notable progress in both its willingness to appeal (dare to appeal) and its accuracy (appeal with precision); the problem of privileging substance over procedure has been partially alleviated; new evidence and new facts have played a more decisive role in supporting successful appeals; and follow-up appeals in plea-bargaining cases have effectively curbed improper appeals, thereby strengthening the supervisory function of law. Nevertheless, challenges remain: the “relay-style appeals” between higher and lower procuratorates have not achieved the desired effect; appeals favorable to defendants remain limited in both the number and success rate; the success rate of appeals in duty-related crimes and minor offenses is still relatively low; and the heavy caseload burden on judges has had an undue impact on the success of appeals.The innovations of this study lie in three main aspects. First, through large-sample quantitative analysis, it empirically reveals the relationships between different factors (such as offense and sentencing variables, reasons for appeal, and other procedural factors) and the likelihood of appeal success. Second, based on these findings, it provides a systematic empirical evaluation of the reform’s effectiveness, testing the procuratorate’s improvements in both willingness and accuracy, while also demonstrating the reform’s role in alleviating the tendency to prioritize substance over procedure, strengthening the use of new evidence, and restraining improper appeals in plea-bargaining cases. Third, the study proposes a series of targeted reform measures to address the remaining problems, including improving the coordination mechanism between higher and lower procuratorates, establishing special procedures for appeals favorable to defendants, optimizing the appeal system for minor offenses and duty-related crimes, and strengthening the evidentiary supplementation mechanism.In conclusion, this research not only provides empirical evidence on the effects of reform in the criminal appeal by protest system, but also offers policy insights for future improvements. Specifically, while advancing the goal of precision, equal attention must be given to institutionalizing procedural oversight, so as to prevent the system from evolving into a tool focusing excessively on the uniformity of conviction and sentencing at the expense of judicial independence and procedural justice. Only by striking this balance can the criminal appeal by protest system achieve healthier and more sustainable development between precision and fairness.
		2026 Vol. 56 (8): 165-180 [Abstract] ( 5 ) [HTML 1KB] [PDF 762KB] ( 16 )

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