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The socialist political economy with Chinese characteristics is a systematic economic discipline, which theoretically summarises the socialist economic system and the path of economic development with Chinese characteristics. It is a systematic economic theory of adapting Marxism to the Chinese context. The theoretical system construction for the discipline of socialist political economy with Chinese characteristics is currently a major task.

From the perspective of disciplinary cognition, the theoretical system of the discipline of socialist political economy with Chinese characteristics includes the disciplinary attributes and connotations, theoretical basis, the origin of thoughts, major principles, logical starting point, main logic and problem-based study of major theoretical and practical issues.

Developing the discipline and building the theoretical system of the socialist political economy with Chinese characteristics, several major principles should be adhered to, including building the socialist political economy with Chinese characteristics on the basis of historical materialism; building the theoretical paradigm of socialist political economy with Chinese characteristics around the analysis of production relations; adhering to the people-centred principle; taking common prosperity as the main logic of the socialist political economy with Chinese characteristics; studying the major theoretical and practical issues of building the socialism with Chinese characteristics in the new era based on problems; and reflecting the innovative development of the discipline in the textbook, The Socialist Political Economy with Chinese Characteristics.

Disciplinary cognition involves the connotations, attributes, mission and development path of the discipline, which is related to how to construct the discipline system and is a significant part of the disciplinary construction.

In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, comprehensively summarize China's practical experiences in economic development, strengthen research on capital issues, construct theories of socialist political economy with Chinese characteristics regarding capital and provide scientific theoretical guidance for further promoting the positive role of various types of capital while preventing and overcoming their negative effects, which is a major theoretical issue and a glorious task for the theoretical and economic circles in China.

From the perspective of Marx's theory on capital and historical development, modern capital represents the organizational mode of socialized mass production and market economy. It serves as both the economic foundation of bourgeois society and a tool for socialist economic development.

The market economy represents an inevitable historical stage and form of socialist economic development, necessitating the adoption of capital as an organizational form within socialist economies.

The utilization of capital to advance a socialist economy is a remarkable achievement by the CPC and Chinese people, representing a significant innovation in both theory and practice. The role of capital is inherently dual under any social condition. In the context of a socialist system, capital can play a positive role effectively, and its behavior can be guided and regulated correctly to curb its negative or even destructive impact.

This study aims to contribute to social identity theory in tourism by exploring the reflections of Chinese tourists visiting North Korea and how they negotiate their intergroup identity in this similar-others destination.

Data were collected via online platforms and in-depth interviews. A qualitative approach, i.e. thematic analysis, was used to analyse the two sets of data.

Results showed that when encountering North Koreans perceived as similar others amid the social, economic and political environments in which they were embedded, Chinese tourists often categorised themselves as ordinary tourists, preferentially treated tourists and vicarious tourists based on intergroup similarities to North Koreans. They also performed intergroup comparison to boost their self-esteem at group and collective levels and developed corresponding strategies to generate distinct emotional group commitments.

It is recommended that destinations reinforce the friendly and unique relationship with their similar-others source markets to improve their attractiveness. Destinations should also strive to enhance the experience of tourists from their similar-others markets by arousing their positive collective-level affection, emotional resonance and nostalgic memories and avoiding negative emotions.

This study offers a theoretical framework analysing the features of tourists’ social identities while visiting a similar-others destination, contributing to our understanding of the interactive and contingency nature of social identity in tourism, and responding to the call for addressing the broader social contexts in which tourists’ group identity is embedded.

本文致力于探索赴朝中国游客的反思以及他们在这个“类似他者”目的地如何协商群际身份, 以对旅游领域的身份认同理论做出贡献。

本文运用主题分析方法; 资料来源于网络文本和深度访谈。

当中国游客面对被视为“类似他者”的朝鲜人时（具有相似的社会、经济和政治环境）, 他们会根据与朝鲜人的群际相似性, 将自我分类为“普通游客”、“受优待者”和“过来人”三类。此外, 他们还会通过群际比较来提高群体层面和集体层面的自尊, 并且采取对应策略以产生不同的群体承诺。

本文提出了一个分析游客访问“类似他者”目的地时的社会认同的理论框架, 对理解旅游中的社会认同的互动性和偶然性做出了贡献, 并响应了在考察游客群体认同时关注其所处的更广泛的社会背景的呼吁。

目的地应该强化它们与“类似他者”客源市场之间友好且独特的关系, 以提升自身吸引力。目的地还应该唤醒游客积极的集体情感和怀旧, 产生主客情感共鸣, 并避免负面情绪, 以尽力提升来自“类似他者”客源地的游客的体验。

Este estudio pretende contribuir a la teoría de la identidad social en turismo mediante la exploración de las reflexiones de los turistas chinos que visitan Corea del Norte y cómo negocian su identidad intergrupal en este destino similar a otros.

Los datos se recogieron mediante plataformas en línea y entrevistas en profundidad. Se utilizó un enfoque cualitativo a través de análisis temático para analizar los dos conjuntos de datos.

Los resultados mostraron que, al encontrarse con norcoreanos percibidos como otros similares en el entorno social, económico y político en el que estaban integrados, los turistas chinos a menudo se categorizaban a sí mismos como turistas ordinarios, turistas con trato preferente y turistas vicarios basándose en las similitudes intergrupales con los norcoreanos. También, realizaban comparaciones intergrupales para aumentar su autoestima a nivel grupal y colectivo, y desarrollaban las estrategias correspondientes para generar distintos compromisos emocionales grupales.

Se presenta un marco teórico en el que se analizan las características de las identidades sociales de los turistas que visitan un destino similar a otro, lo que contribuye a nuestra comprensión de la naturaleza interactiva y contingente de la identidad social en turismo y responde a la necesidad de abordar los contextos sociales más amplios en los que se inserta la identidad de grupo de los turistas.

Se recomienda que los destinos refuercen las relaciones amistosas y únicas con sus mercados emisores similares para mejorar su atractividad. Los destinos deberían esforzarse por mejorar la experiencia de los turistas de sus mercados emisores similares, estimulando su afecto positivo a nivel colectivo, su resonancia emocional y sus recuerdos nostálgicos, y evitando las emociones negativas.

This paper aims to determine the status of the socialist market economy through a logical analysis of the evolution of economic systems in human society.

This paper presents an analysis of uncertainty and the functions performed by different economic systems in managing and resolving it, thereby explaining the evolutionary rationale behind economic system evolution.

Firstly, the socialist market economy empowers the market to play a decisive role in resource allocation, which serves as the foundation for activating individuals' motivation to engage in economic activities. Secondly, the socialist market economy adheres to the basic socialist economic system, which is the basis for the socialist market economy to stabilize the economy and society or to address the risk of economic uncertainty that may trigger macro-level inconsistencies in economic operations. Thirdly, the advantages of a socialist market economy in adapting to economic uncertainties do not arise spontaneously and must be exerted through continuous improvement of the socialist market economy.

The innovation of this paper lies in introducing uncertainty to clarify the logic behind the evolution of economic systems in human society and explaining the typical significance of the socialist market economy and its advantages in accommodating and resolving uncertainty.

Nested within institutional theory and the political economy perspective, this study aims to examine Chinese outward foreign direct investments (OFDI)-supporting organizations and fostering mechanisms for its SMEs in Europe’s largest economy, Germany.

The authors conduct a multiple-case study to present rich insights from elite interviews with representatives of Chinese and German governmental organizations, intermediary parties and specialized OFDI consultants. In addition, the authors analyze secondary data such as presentations, websites, brochures, social media and recent Chinese OFDI policies for SMEs. The findings are triangulated by interviewing business owners and senior executives of seven Chinese SMEs that have invested in Germany.

Cooperating with Germany’s federal government, China’s ministries implemented an effective OFDI support network in Germany, which connects and benefits both economies. This includes Chinese governmental organizations, privately-held national champions, German–Chinese business associations and linked intermediary parties. These organizations support SMEs through four main mechanisms: networking and information, mutually beneficial knowledge transfer between innovation partners, lobbying for potential cooperation and an objective picture of Chinese OFDI and facilitating investment services.

This study advances OFDI theory and contributes to the growing discussion on the internationalization of Chinese SMEs by shedding light on China’s OFDI support organizations and mechanisms in the German market. The study also offers practical contributions. Understanding better how governments can spur internationalization is vital, as it determines the effectiveness of policymaking and fosters international mutual understanding, cultural exchange and firm growth and innovation (Ahlstrom, 2010), and hence ultimately contributes positively to society. Moreover, knowing the specific OFDI support organizations and measures China is currently adopting can serve as a helpful orientation for Chinese entrepreneurs who plan to invest in Germany.

The integration of the digital economy and the real economy has been a key focus in promoting digital economic development. It denotes a comprehensive digital transformation of national economic activities regarding technological infrastructure and production modes, which is crucial for establishing a modern economic system, advancing industrial infrastructure and modernizing industrial chains.

Firstly, the study delves into the internal logic behind the emergence of the new development dynamic resulting from digital technology's evolution. Secondly, it explores the mechanism of mutual promotion and support between the new development dynamic and the digital economy based on China's shift in focus from international engagement to the domestic economy during different stages of industrialization. Subsequently, it analyzes the characteristics and critical factors of digital economy development and examines the macro-, meso- and micro-level constraints on these factors. Finally, the paper explores approaches to promoting digital economy development while constructing the new development dynamic and provides relevant policy suggestions.

The construction of the new development dynamic and the development of the digital economy are inextricably linked, and only by mutually reinforcing each other can they provide an inexhaustible impetus for China's high-quality economic development.

The new development dynamic and the digital economy development form an indivisible whole. The new development dynamic creates the necessary conditions for digital economy development and promotes the formation of digital production modes. In turn, the development of the digital economy should strive to improve the mainstay position of the domestic economy, enhance the synergy between the domestic economy and international engagement, upgrade value chains while improving the supply and the industrial chains in China and ensure a parallel increase in labor income alongside improved productivity.

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

This paper examines the in-depth relationship between religious beliefs and individual social class mobility expectations in China.

The data used in this article are mainly from the China Comprehensive Social Survey in 2010 (CGSS2010). Compared with other years' CGSS data, CGSS2010 includes a module on religious topics, and the questionnaire information related to religion is more comprehensive and suitable for in-depth analysis.

The results show that religious beliefs have a significant positive impact on personal social class mobility expectations. Based on the principle of diminishing marginal returns on capital, the positive impact of religious belief on the expectation of individual social class mobility is more significant in groups with nonagricultural household registration, higher education level, older age and better family background conditions. However, with the further improvement of family background conditions, this positive impact begins to weaken. In addition, possible channels of action include prejudice effects, psychological effects, individual capital effects and social capital effects. The results of other effects are positive except for the prejudice effect. Overall, religious beliefs, as one of the important components of contemporary Chinese culture, have a positive significance for the “Chinese Dream”.

There is also little literature globally that provides an in-depth analysis of the relationship between religion and economic development. Studies have led to an understanding of the relationship between religious beliefs and individual social class mobility expectations. But it is unclear whether theories developed based on Western spiritual experience will be applicable to China or not. The authors have tested for China.

This study explored the mediating effect of political embeddedness on the relationship between gender and performance of private enterprises in the emerging economy of China. Political embeddedness is examined in terms of personal characteristics of owners and their firm.

Secondary data were collected from the Chinese Private Enterprises Survey for the years 2002, 2006, 2014 and 2016 using responses to identical questions. Tobit models were implemented to examine hypotheses related to the gender gap. A bootstrapping approach was applied to examine hypotheses related to mediation through political embeddedness.

The gender effect on enterprise performance was found to be partially mediated by political embeddedness at the personal level and even more strongly by political embeddedness at the firm level, which is beyond the well-known mediation effect of bank loans.

The Chinese sample, in which guanxi plays a significant role with respect to women-led firms, may limit the generalizability of the findings to other emerging economies.

Given the mediating effects on firm performance of political embeddedness at the personal and firm levels, women business owners in China should pursue political involvement, possibly with the support of policymakers and mentors.

The relationship between businesswomen and political embeddedness is underexplored. This study innovates by applying the gender lens to the notion of political embeddedness and extending the construct of personal political embeddedness to the firm level.

The purpose of this paper is to empirically analyze the impact of chief executive officer (CEO) turnover on strategic change and explore the mediating role of organizational slack between them, as well as the moderating role and joint moderating role of top management team (TMT) external social network, ownership nature and industry type.

Based on the upper echelons theory, resource allocation theory and structuration theory, this paper takes the unbalanced panel data of A-share listed companies in Shanghai and Shenzhen Stock Exchanges of China from 2001 to 2018 as the research sample, uses ordinary least squares (OLS) regression method and fixed effect model to study the relationship between CEO turnover and strategic change, and focuses on the mediating mechanism and moderating mechanism between them.

The authors find that CEO turnover is positively related to strategic change. When a CEO turns over, a new CEO will initiate strategic change. Precipitation organizational slack plays a mediating role between CEO turnover and strategic change. Non-precipitation organizational slack has no mediating effect between CEO turnover and strategic change, which is embodied as “suppressing effects.” When the non-precipitation organizational slack variable is controlled, the impact of CEO turnover on strategic change will be enhanced. TMT external social network, ownership nature and industry type all negatively moderate the relationship between CEO turnover and strategic change. TMT external social network and ownership nature have a joint moderating effect between CEO turnover and strategic change. When TMT external social network is small, CEO turnover has a positive effect on strategic change in both state-owned enterprises and non-state-owned enterprises, but the promotion effect is stronger in non-state-owned enterprises. When TMT external social network is large, the positive effect of CEO turnover on strategic change in state-owned enterprises is from strong to weak, but in the non-state-owned enterprises is from weak to strong. TMT external social network and industry type have a joint moderating effect between CEO turnover and strategic change. When TMT external social network is small, CEO turnover has a positive impact on strategic change in high-tech enterprises and non-high-tech enterprises, but the promotion effect is stronger in non-high-tech enterprises. When TMT external social network is large, the positive impact of CEO turnover on strategic change in high-tech enterprises is from strong to weak, but in the non-high-tech enterprises is from weak to strong.

On the basis of previous studies, this paper further expands the research scope of the mechanism of CEO turnover on strategic change, echoing the research arguments of relevant scholars. At the same time, the research results reveal the mechanism of organizational slack, TMT external social network, ownership nature and industry type in the relationship between CEO turnover and strategic change, and further deepen the application of upper echelons theory, resources allocation theory and structuration theory in China. In addition, the research conclusions of this paper also provide reference value for Chinese enterprises in carrying out strategic change, promoting enterprise transformation and improving the level of corporate governance, and help to enhance the understanding and attention of Chinese enterprises to CEO turnover, organizational slack, TMT external social network, strategic change and corporate governance under the background of high-quality economic development.