The 20th National Congress reports common prosperity as the essential requirement of socialist modernization， and the distribution system is the basic system to promote common prosperity.Under the leadership of the central committee of the party in the new era， Chinas allocation system has always adhered to the peoplecentered people， the goal of common prosperity， and the main contradictions of the society， established the concept of sharing development， formulated three methods of allocation methods， and formulated three methods of allocation. The collaborative linkage mechanism has proposed a mechanism for regulating wealth accumulation.With the great changes of the allocation system， we have achieved significant results in common wealth. The initial allocation of the revenue structure is optimized， and the proportion of national total income has steadily increased. To realize a qualitative leap and under the guidance of ultimately realizing the value goals of common wealth goals， we need to further promote the optimization reform of the allocation system， emphasize more on equal opportunities and better regulate wealth accumulation， and at the same time pay attention to the role of the third allocation system.

The great Party building spirit was formed by the pioneers of the CPC in the process of creating the CPC， and it is the source of the spiritual pedigree of the CPC people. The Hongyan spirit originated in a special historical period， with rich connotations and unique historical background. The Hongyan spirit and the great Party building spirit share the same generation basis， value implication， internal logical connection and homogeneous connection. They are both important components of the spiritual pedigree of the CPC. Studying the relationship between the Hongyan spirit and the great Party building spirit is of great significance for indepth understanding of the Hongyan spirit and inheriting and carrying forward the great Party building spirit in the new era.

The “two roads” spirit belongs to the spiritual lineage of the CPC， and plays an indispensable role in safeguarding national unity， promoting national unity， and building a strong sense of the Chinese national community. Based on the perspective of collective memory， this study analyzes the memory presentation forms of the “two roads” spirit from three dimensions: symbol memory， plot memory， and value memory; and analyzes its relationship with strengthening the awareness of the Chinese national community in terms of logic and function， that is， the former provides conditions for the latter， while the latter is the value goal of the former， and the two are mutually penetrating and coupled. Therefore， it is necessary to activate the historical understanding of the Chinese national community among people of all ethnic groups in the symbolic memory inheritance and dissemination of the “two roads” spirit， and to develop a strong sense of the Chinese national community under the guidance of the memory of the “two roads” spirit plot. Ultimately， in the value memory of the “two roads” spirit， it is necessary to shape the awareness of the Chinese national community in the hearts of people of all ethnic groups， so that they can consciously practice the awareness of the Chinese national community.

2024 marks the 10th anniversary of General Secretary XI Jinpings important instructions on the “two roads” and the “four good rural roads”， and the 70th anniversary of the completion and opening of the Sichuan Xizang and Qinghai Xizang highways. The “two roads” spirit is a spiritual wealth collectively created by the older generation of transportation workers during the difficult period of the founding of new China， when everything was waiting to be revitalized. It is the historical inheritance and innovation of the great national spirit. Integrating the combat genes， scientific connotations， and contemporary values extracted from the “two roads” spirit into the construction， management， operation， and other fields of the “four good rural roads”， leading the “four good rural roads” to seek breakthroughs in coordinated development， functional improvement， efficient management， and guarantee measures. This is not only conducive to promoting and developing the spirit of transportation in the new era， but also conducive to solving the shortcomings and bottlenecks that restrict the highquality development of the “four good rural roads”. It provides solid support and strong guarantees for improving the road transportation conditions in rural areas， better promoting economic development along the route， improving peoples livelihoods， and promoting rural revitalization.

The “two roads” spirit constitutes a crucial component of the spiritual lineage of the Communist Party of China.The period from 2014 to 2024 marks a pivotal decade in the study of the “two roads” spirit， characterized by the publication of a series of seminal works， the continuous expansion of its academic influence， the emergence of landmark achievements， the establishment of two research centers， and the rise of three nationwide focal points of scholarly attention. Future research on the “two roads” spirit needs to break through the limitations of research materials， theories and perspectives. It should focus on the collection and activation of historical materials related to the “two roads” spirit， carry out research on the spirit of the transportation industry in the new era， actively empower the strategy of building a strong transportation country， distill the positive factors of “ethnic unity”， and strive to consolidate the awareness of the Chinese nation as a community. Open up new paths for the inheritance and promotion of the “two roads” spirit in the new era.

The expansion of global markets by highspeed railway （HSR） firms is essential for their international reputation. However， few studies have been performed on the strategies for improving the international reputation of HSR enterprises. The purpose of this study is to conduct a promotion strategic framework for the international reputation of HSR enterprises. Firstly， data were collected through research， interview， web crawler and other means to build text information base， and twenty strategies for promoting the international reputation of HSR enterprises were identified by grounded theory， which were further divided into four components， namely normative strategy， publicity strategy， relationship strategy， and capability strategy. Based on the feedback of pilot study， the questionnaire survey was conducted. The confirmatory factor analysis was carried out on the recovered data， which proved the rationality of the constructed strategy framework. Finally， the strategy framework was discussed from the perspectives of being good and being known. The findings can aid in broadening the body of knowledge on strategies for promoting international reputation. Additionally， they can offer HSR firms a “onestop strategy package” for enhancing their international reputation in the competitive market.

In order to adapt to the reform of the insurance financial market， the financial aspect of insurance fraud should be clearly defined as the order of insurance market transactions. The relationship between insurance fraud and fraud is mutually exclusive and independent. In aviation extension insurance cases， if the behavior conforms to the regulatory structure of insurance fraud， the application of fraud should be excluded. The insurance subject of air delay insurance is the potential loss that may be caused to passengers due to the fact of aircraft delay. Only when the insurance company considers whether to board the plane as the substantive examination standard of air delay insurance， can the act of passengers forging the fact of boarding be recognized as a “fictitious insurance subject”. For the actual policy holder who fraudulently purchases insurance in the name of others， his nature is not different from that of the policy holder stipulated in the insurance contract， and he can constitute the subject of the crime of insurance fraud. The behavior of the actor who refunds the ticket before the scheduled departure of the flight and claims compensation after the flight delay must strictly follow the principle of unity of legal order. The criminal law cannot directly intervene in the behavior with undetermined effectiveness in civil law.

The state manages the development of railways according to their classification and level， the railway development planning is formulated or approved by the state. However， local governments generally actively consider and plan their own railway development. The paper reviewed the process of formulating Chongqing railway development planning， analyzed the current development status of Chongqing railway， proposed planning schemes for highspeed railway network， mixed passenger and freight railway network， intercity railway network， suburban railway network， and railway hub system. The experience of Chongqing railway planning has been summarized from the aspects of dealing with the relations of the whole and the part， formulating reasonable planning schemes， emphasizing perceptiveness of industry development in order to play the leading role of the plan， developing implementation plans for construction of railway major channels by stage， strengthening coordination to promote planning implementation. Suggestions were put forward from the aspects of strengthening the utilization of existing railway resources， strengthening the construction of freight railway system， increasing the market share of railway freight transportation， and promoting the integration of railway and other transportation modes， which has reference significance for local railway planning.

Based on a sample of 282 prefecturelevel cities from 2005 to 2019， this paper systematically examines the impact and internal mechanism of virtual agglomeration on FDI. The results show that virtual agglomeration significantly promotes FDI through innovationdriven effect and structural optimization effect， and the promotion effect is stronger in the cities with medium and low development levels and those with low level of digital economy development. Further research results show that virtual agglomeration has a spatial spillover effect on FDI， which not only promotes local FDI， but also shows an inverted Ushaped effect on neighboring FDI， and reaches a peak at about 300 km.

Servitization has become a new trend in the manufacturing at present. Based on the mathematical model of the influence of manufacturing servitization on manufacturing carbon productivity， this paper empirically tests the impact of manufacturing servitization on manufacturing carbon productivity based on the panel data of 43 countries and 56 industries from World InportOutput Table and OECD database from 2000 to 2018. This paper systematically investigates the impact of manufacturing service on manufacturing carbon productivity. The results show that manufacturing services in developed countries can enhance the carbon productivity by improving GVC position and manufacturing services in developing countries can weaken the inhibiting effect of GVC participation by reducing it. China should continue to promote the process of servitization of the manufacturing industry and take the serviceoriented investment of technologyintensive manufacturing industry as the gripper to create a new engine for the green development of Chinas economy.

Based on the panel data of 284 prefecturelevel cities in China from 2006 to 2021， a spatial econometric model is used to explore the impact of industrial structure upgrading on urban scale. The results show that industrial structure upgrading can inhibit urban expansion， and after replacing the spatial weight matrix， replacing the explanatory variables and shrinking tails， the results are still significant， and the direct effect of industrial structure upgrading is significantly negative in the SAR and SDM models; the heterogeneity test shows that industrial structure upgrading significantly promotes the scale expansion of the neighbouring areas of megacities but has no significant effect on their own city scale; industrial structure upgrading inhibits the scale expansion of megacities more significantly， and industrial structure upgrading inhibits the scale expansion of megacities more significantly. The heterogeneity test shows that industrial structure upgrading will significantly promote the expansion of the neighbourhood of megacities， but has no significant effect on its own city scale， the inhibiting effect of industrial structure upgrading on the expansion of megacities is more obvious， while the direct effect on the expansion of the scale of megacities and the following cities is weak and significant. The mechanism test shows that the increase of consumption level can inhibit the expansion of urban scale， and industrial structure upgrading affects urban scale through consumption level， and the effect of industrial structure upgrading on urban scale under the perspective of consumption level is an inverted “U” shape. The impact of industrial structure upgrading on city size from the perspective of consumption level shows an inverted “U” shaped nonlinear relationship. The conclusion of the study provides new perspectives and new ideas for the synergistic development of industrial structure upgrading and city scale.

With the rapid development of the Internet， many new business models have been derived in contemporary society， and network broadcast is one of them. The emergence of webcast has promoted the development of Chinas economy and added new tax sources to Chinas tax revenue. At the same time， it has also brought tax collection and management problems such as increasing tax evasion， serious loss of tax revenue， and great difficulty in monitoring tax sources. This paper takes the network broadcast platform as the research object， analyzes the tax collection and management difficulties in the process of network broadcast， and puts forward corresponding countermeasures and suggestions.

The purpose of the paper is to examine whether green credit policies enhance financial performance through the intermediary role of agency costs and achieve highquality development. According to the Green Credit Guidelines implemented in 2012， the paper selects the data of manufacturing enterprises from 2008 to 2021， studies the relationship between them. The results indicate that GCP can enhance financial performance， agency costs play an intermediary role. Innovation output has a positive moderating effect. The results of heterogeneity analysis indicate that GCP can enhance financial performance of stateowned enterprises and large scale enterprises.

This paper is based on 17817 academic literature in the field of corporate governance collected by Web of Science from 2000 to 2023. With the help of CiteSpace bibliometric analysis tool, this paper comprehensively applies research methods such as literature cocitation clustering analysis, time line view analysis and literature keyword emergence analysis to explore the knowledge base, development and research frontiers of international corporate governance research in the time domain. The findings are as follows: 1) research on corporate governance mechanisms and performance, corporate governance environment and regulation, incentive mechanisms and committees, information environment and disclosure, and corporate ownership structure collectively form the knowledge base of international corporate governance; 2) driven by knowledge spillover, research on international corporate governance in the time domain has experienced a shift from focusing on single governance elements to multiple governance elements, from corporate governance structure to corporate governance mechanism, and from internal governance to external governance. Overall, theoretical research on corporate governance tends to be improved; 3) with the continuous advancement of the research, the focus of international corporate governance research has also changed from the early focus on the agency and economic consequences between the controlling majority shareholders and minority shareholders to the current focus on corporate social responsibility, political relevance and other issues, highlighting the transformation of international corporate governance research from the values of shareholders to the values of stakeholders.Finally, based on the review and analysis of international corporate governance research, the paper puts forward some suggestions and expectations for future corporate governance research from different dimensions.