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The article deals with the legislative bases and tasks of the organization of accounting in the People's Republic of China. ; В статье рассматриваются законодательные основы и задачи организации бухгалтерского учета в Китайской народной республике.

China, Russia, and the United States are the three most active geopolitical actors today. One central question is whether the three powers can replicate the American-Chinese-Soviet strategic triangle of the 1970s that refashioned the global geopolitical landscape. That earlier triangle emerged as a consequence of a U.S. policy decision to reestablish relations with China as part of a strategic design to enable the United States to exit the war in Vietnam "with honor," restrain the Soviet Union's burgeoning power, and stabilize East Asia. Through deft diplomacy, Washington advanced its goals, but the triangle endured for most of the 1970s because it also advanced Soviet and Chinese interests. Today, the return of great-power competition has sparked debate about the emergence of a new strategic triangle. One does not now exist, primarily because the United States is not interested in establishing a working link with Russia. Because Washington does not believe that Russia adds much to the challenge it faces from China alone, it is unwilling to do much to disrupt growing Russian-Chinese alignment. Whether a strategic triangle comes into being depends largely on Russia. It has to convince both Washington and Beijing that its policy choices can significantly shift the balance between the two now and in the future. Neither capital believes that now, largely because they doubt Moscow's ability to revitalize the economy to generate the resources it needs to back up its great-power ambitions in the long run.

The article comments on the concept of «socialism with Chinese specificity», which forms the ideological basis of the «Chinese miracle». The ideological origins of this concept, starting with Confucianism, are revealed. It has evolved to become increasingly pragmatic and to adapt to the realities of national and global development. The relation of this concept with the Marxist concept of socialism is shown. The article substantiates the fundamental theoretical thesis that in the objective-essential sense (in the elimination of, in particular, national specifics) Chinese society is a transitional form to socialism (a certain analogue of the Soviet society of the NEP period). The author talks about a «heterogeneous», «mixed» socio-economic system, the vector and nature of the future evolution of which will depend crucially on the strategic course of the CPC.

The article examines the influence of V.S. Solovyov on the writers and poets of the Silver age. On the material of the works of Solovyov, related to the «сhinese theme»: the articles «Russia and Europe», «China and Europe», «Japan», «The enemy from the East»; the review of the first volume of works by E.E. Ukhtomsky; the poems «Panmongolizm» and «Dragon»;the tractate «The three conversations about war, progress and the end of world history»; the letter «About the recent events», – is evaluated his influence on D.S. Merezhkovsky's articles: «Yellow-faced positivists», «The coming ham», V.I. Ivanov's articles «Russia, England and Asia», «Inspiration of horror», V.M. Doroshevich's story «Goddess», V.V. Veresaev's story «Under the cedars»; «Chinese poems» and the articles of V.J. Bryusov. The political context of the works, the tradition of depicting China in Russian literature, literary and sinological works on this topic are taken into account. The comparative analysis of texts, the coincidence of a number of theoretical positions, and separate definitions and epithets are revealed. The numbers of Solovyov's positions are revealed, which are reflected in the works of Merezhkovsky and Ivanov: materialism and positivism of the Chinese, the «emptiness» of their philosophy, the denial of life and progress, the «yellow danger», the need for the Christianization of China (the last position in Merezhkovsky is not). Doroshevich's story, written at the height of the ikhetuan rebellion («boxer rebellion»), was influenced by the philosopher's eschatological prophecies. The negative image of China in the poetry of V.J. Bryusov is the textual confirmation of the influence of Solovyov, noted by modern literary criticism.

The article deals with the problem of intellectual migration (exodus of the highly-skilled personnel, especially in the ield of science and technology), in relation to the three emerging economies: China, India and Russia. A brief historical outline of policy in relation to the "brain drain" is presented, and the experience of the three above-mentioned countries in the ield of intellectual migration management is compared. The basic timeframe of the study is from 1990s to the mid-late 2000s, with some remarks about past decades and future prospects. Among the three examples of migration management the Chinese experience seems more systematical and includes a wide range of instruments for reversing the "brain drain" process. Indian "talent circulation" policy is more fragmented, despite obvious efforts of the government to put it in the strict conceptual framework. In the Russian Federation the "brain drain" policy is yet in the making, and range of appropriate instruments for "circulation of talents" management is to be developed. The inal conclusion is that the dynamics of perception of the "brain drain" phenomenon is generally of a similar character in all three cases: an initial negative attitude and attempts to restrict intellectual migration change over time to the recognition of the "brain drain" inevitability and the transition to a "talent circulation" policy begins, i. e., the using of intellectual diaspora resources for development of the national economy and S&T system.

В статье представлены обзорные исследования новейших публикаций, посвященные теоретическим проблемам политической лингвистики, дискурс-анализу, политическим метафорам и политическому тексту, которые могут быть полезно не только китайским специалистам, но и европейским лингвистам.

Political linguistics is a branch of linguistics on the borderline between linguistics and politology, active-ly developed in China today. It studies the regularities and strategies of the use of language in the process of political com-munication. Political communication presupposes a process of communication between the participants of political activity. Investigation of the theory and practice of political communication is important for graduate and post-graduate students, because it can facilitate better understanding, analysis and production (specifically in the process of translation into other languages) of the corresponding texts. The article dwells on the definition of political communication and its typical features (ritual and informative character; institutionalism and special personal characteristics; correlation of esotericism and free access, reductionism and holisticity of information, neutrality and expressivity, dialogue and monologue, aggression and tolerance; peculiarities of evaluation expression), as well as on the current state of political communication research devel-opment in China. In the light of theoretical aspects of consideration of language and linguocultural peculiarities, the article discusses the approaches to teaching political communication in Chinese higher education institutions. ; В статье раскрываются типичные особенности политической коммуникации. Рассматриваются подходы к преподаванию политической коммуникации в китайских вузах.

Foreword by the Editor-in-Chief and founder of the journal Comparative Politics Russia to special issues: "China as a Global Factor: A Comparative Analysis of Responses" and "Contemporary International Relations: Theory and Practice of Comparative Analysis of Responses to External and Internal Challenges" explaining the structure of the journal issues and the logic of interconnection between published articles within the journal. ; Предисловие главного редактора и основателя журнала «Сравнительная политика» к специальным номерам журнала: «Китай как глобальный фактор: сравнительный анализ вариантов ответов» и «Современные международные отношения: теория и практика сравнительного анализа ответов на внешние и внутренние вызовы», в. в котором обосновывается структура номеров журнала и объясняется логика взаимосвязи статей атворов.