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.

China’s annual government work report (GWR) contains terms with Chinese characteristics (TCC), reflecting unique policy frameworks. Translating these terms into English poses significant challenges due to cultural disparities between China and the West. This paper examines the English translation methods used for such terms, using the 2020 GWR as a case study, aiming to provide valuable insights for future translation practices.

"Accelerate the construction of a strong education country, strive to open up a new situation, and consolidate the foundation of the country's prosperity and strength." On May 29, 2023, General Secretary Xi Jinping stressed that education, as an important foundation for national development, should accelerate the pace of reform and innovation. As the cradle of talent training, colleges and universities should fully recognize the country's urgency for high-level talents, and further breakthroughs should be made in the reform and development of education and teaching. Textbook construction is an important measure to strengthen China's academic construction and promote the development of China's education. At present, it is still facing problems such as slow renewal speed, single form of expression and low utilization rate of achievements. Taking Z University as an example, this article briefly discusses some suggestions for the construction and reform of postgraduate textbooks in combination with the actual situation.

"One Village, One Product" is an effective measure to fully tap local resources, develop rural characteristic industries, innovate economic growth methods, and drive rapid regional economic development. Rural tourism is an important component of industrial revitalization in rural revitalization. Under the "one village, one product" model, the development of rural tourism needs to optimize the industrial structure, explore unique culture, vigorously promote the construction of "beautiful rural characteristic countryside", achieve the transformation and upgrading of traditional rural tourism, and promote the high-quality development of rural characteristic tourism.

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.