With the development of the times, the political party system with Chinese characteristics has shown a strong vitality, promoted the development of the world's political party system, and made important contributions to human political civilization. At present, the political party system with Chinese characteristics has far-reaching influence and its discourse is of greater significance. Strengthening the construction of its discourse system can enhance the self-confidence and confidence of the Chinese people, highlight the superiority of China's political party system, and also effectively curb the discourse hegemony of Western political party systems, so that China has a strong discourse in the international arena, promoting the development and growth of China and achieving long-term stable development. This paper is mainly based on the study of the construction of the theoretical discourse system of the political party system with Chinese characteristics in the new era to develop the discussion.

This study focuses on the improvement strategy of information technology application ability of science education teachers and students under the background of informatization. Firstly, the current status of informatization of science education and the importance of the information technology application ability of teacher training students are analyzed. Subsequently, the promotion strategies were discussed, including curriculum design and implementation, teacher training and development, provision of practice environment and conditions, and construction of evaluation mechanisms. These strategies are expected to systematically improve the information technology application ability of teacher training students and provide effective support for the development of science education. However, these strategies also need to be tried and refined in practice to adapt to the development needs of information technology and science education.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.