In this study, the entropy weight method, the α convergence model, the absolute β convergence model and the conditional β convergence model are used to evaluate the 31 provinces’ innovative potential in China from 2011 to 2022. It is found that the innovative potential in nationwide China and in various regions are all increasing year by year, and the innovative potential in the eastern region is obviously better than that in the central region and western region. No matter considering the influence of external factors or not, the gap of innovative potential among provinces in different regions will gradually expand over time, with the largest gap among provinces in the eastern region, followed by the central region and the smallest in the western region. The conclusion of this study is instructive to enhance the innovative potential of China and promote the balanced development of regional innovative potential in China.

Comparative analysis of the development history of sports social organizations in China, Japan and South Korea from multiple perspectives, in order to provide reference suggestions for solving the existing problems of the development of sports social organizations in China as well as for the sustainable development in the future. This paper explores the optimization path of sports social organizations in China by using the literature method and comparative analysis method. The study finds that the current development of sports social organizations in Japan and South Korea is characterized by independence and autonomy, a relatively rich number and variety of organizations, mutual separation of powers and responsibilities between government agencies and social organizations, and autonomous operation and efficient governance of sports social organizations. The development of sports social organizations in China has reached a new level since the founding of New China, and the Party’s attention to and support for their development has been increasing, but China still has deficiencies in the number of organizations, organizational capacity, and policy system. The study concludes that Japan and South Korea have three development conditions for sports social organizations: a socially oriented governance system, a more complete policy and regulation system, and a standardized and efficient financial support system. The study concludes that the prosperity of sports social organizations is crucial in building a strong sports nation at the present time. Combining the successful experiences of Japan and South Korea and integrating into China’s national conditions, we strive to build a governance system that combines government and society, construct a diversified financial support system, and improve the policy support system for sports organizations to promote the progress of sports social organizations in China, and open the way for the autonomy and independence of sports social organizations in China, and put the improvement of the governance system of sports social organizations on the agenda.

In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.