COVID-19 has amplified existing imbalances, institutional and financing constraints associated with a development strategy that did not take sufficient account of challenges with emissions, environmental damage and health risks associated with climate change in a number of countries, including China. The recovery from the pandemic can be combined with appropriately designed investments that take into account human, social, natural and physical capital, as well as distributional objectives, that can also address commitments under the Paris agreement. An important criterion for sustainable development is that the tax regimes at the national and sub-national levels should reflect the same criteria as the investment strategy. Own-source revenues, are essential to be able to access private financing, including local government bonds and PPPs in a sustainable manner. Governance criteria are also important including information on the buildup of liabilities at all levels of government, to ensure transparent governance.
Despite differences in political systems, the Chinese experiences are relevant in a wide range of emerging market countries as the measures utilize institutions and policies reflecting international best practices, including modern tax administrations for the VAT, and income taxes, and benefit-linked property taxes, as well as utilization of balance sheets information consistent with the IMF’s Government Financial Statistics Manual, 2014. The options have significant implications for policy advice and development cooperation for meeting global climate change goals while ensuring sustainable employment generation with transparency and accountability.

Both China and Korea have a rich culture of Chinese New Year, and there are similarities and differences between the customs of the two countries. The festival culture, as the essence of a country's culture, not only reflects the cultural connotation of the whole nation , but also reflects people's living standard to a certain extent. This paper discusses the similarities and differences of Chinese and Korean Spring Festival culture through a comparative analysis of Chinese and Korean Spring Festival culture, and proposes strategies for teaching Chinese Spring Festival culture in Chinese to Korean in order to help people better understand and pass on Chinese and Korean Spring Festival culture.

Based on the research on 31 provincial-level administrative regions at the end of 2022, we used the geographic concentration index, geographic imbalance index, SPSS and ARCGIS spatial analysis techniques to study the spatial distribution, distribution factor correlation, and accessibility of national 5A-level scenic spots. The research results show that the overall distribution of my country's 5A-level scenic spots is unbalanced, with a low degree of concentration, showing a pattern of denseness in the east and sparseness in the west, with large inter-provincial differences. The density of traffic highways is positively correlated with the distribution density of 5A-level scenic spots. The traffic lines in the central and eastern regions are dense, and there are a large number of 5A-level scenic spots, especially the Beijing-Tianjin-Hebei region, the Yangtze River Delta region, and the middle and lower reaches of the Yangtze River and Yellow River. Therefore, the spatial distribution of China's 5A-level tourist attractions is mainly affected by the interaction of economic, transportation and social factors, among which GDP, transportation network and attraction of scenic spots are the most critical factors. These research results can provide a reference for optimizing the spatial layout of China's scenic resources and promoting regional socio-economic development.

With the development of globalization and diversification, more and more people attach importance to English, and a great number of primary schools in China begin to attach importance to English teaching. As an international mainstream English teaching method, phonics has gradually been used in primary school education in China. Phonics guides students to match letters or letter combinations in the words with sounds, and read or spell words through these pronunciation rules, so that students can learn the vocabulary in a relaxed and pleasant way. It will also reduce obstacles to reading and writing words, and improve students’ learning efficiency. However, there are still some problems in primary school English teaching in China, such as lack of systematic teaching, neglect of phonetic symbol learning and neglect of word meaning, which need to be further improved so that phonics can better assist primary school English teaching.

[Objective] To understand the relationship between species diversity and tree growth in natural secondary forests in Northeast China, to determine the reasonable size of species diversity, and to carry out appropriate nurturing harvesting and artificial replanting, so as to provide a scientific and theoretical basis for secondary forest management and management. [Methods] A total of 123 sample plots were set up in the Xiaoxinganling (XXAL), Zhangguangcailing (ZGCL), Laojialing (LYL), Changbai Mountain (CBS), Hadaling (HDL) and Longgang Mountain (LGS) areas in Northeast China, they were used to investigate the species composition, importance value, diversity and tree growth in each area. [Results] A total of 48 species belonging to 17 families and 31 genera were investigated in all the sample plots, among which the sample plots in Longgang Mountain contained the largest number of families, genera and species, followed by Hada Ling, Changbai Mountain, Laoyaling, Zhangguangcai Mountain and Xiaoxinganling. The α-diversity index of species in the sample sites was the largest in Changbai Mountain and the smallest in Xiaoxinganling, and the difference between them was significant (P < 0.05), while the richness index was the largest in Longgang Mountain and the smallest in Xiaoxinganling. The difference between them was significant (P < 0.05), while the greater the difference in latitude between the regions, the more obvious the difference in β-diversity index of species in the sample sites, and the fewer species shared between the two regions. The higher the rate of community succession, the higher the average diameter at breast height and the average tree height in each region were CBS > LYL > LGS > ZGCL > HDL > XXAL. The largest breast tree species in each region was Mongolian oak in Changbai Mountain with a diameter at breast height of 64.8 cm, and the smallest breast tree species in each region was Tyrannus sylvestris in Longgang Mountain with a diameter at breast height of 4.0 cm. The highest tree species in each region was Liriodendron sylvestris in Longgang Mountain with a height of 28.9 m, and the smallest species is yellow pineapple with a height of 1.3 m in Longgang Mountain. [Conclusion] Within a certain range, species diversity has a facilitating effect on the average diameter at breast height and average tree height of species within a stand. Therefore, during the management of secondary forests, appropriate nurturing harvesting and artificial replanting should be adopted to ensure reasonable species diversity in the stands and provide optimal space for the growth of natural secondary forests.

This paper explores the distribution of educational resources from the perspective of public service equalization in China, with a particular focus on government responsibility and fiscal input. Initially, the paper reviews the theoretical foundations and empirical studies concerning the distribution of educational resources, analyzing the role of government in educational equity and the impact of fiscal expenditure. By employing quantitative analysis methods, this study utilizes data on provincial education expenditures over several years to examine the relationship between government fiscal input and the equalization of educational resources. Empirical results indicate that increasing educational fiscal input and optimizing the allocation mechanism significantly enhance the level of equalization in educational resources. Furthermore, through case analyses of several local governments, effective policy recommendations are proposed to promote the fair distribution and optimization of educational resources. Lastly, the paper discusses potential obstacles in policy implementation and suggests corresponding strategies.