Xi Jinping's new era of socialist economic thought, rooted in the great practice of China's economic construction, systematically explains the issue of China's economic development and reform, and clearly answers the important questions of how the economic situation is to be judged, how to judge the development stage, how to determine the development goals, and how to do economic work. Xi Jinping's new era of the socialist economy with Chinese characteristics, system integrity, broad depth, logic and strict, each aspect of the discourse has a creative and vital point of view, forward-looking strategic deployment and four beams and eight pillars of the key initiatives. Combining the in-depth study of Xi Jinping's new era socialist ideology with Chinese characteristics and the spirit of the Party's 19th National Congress, this paper tries to sort out Xi Jinping's new era socialist economic thought with Chinese characteristics from five aspects, such as direction theory, goal theory, epistemology, strategy theory, and bottom-line theory. (C) CIKD Publishing

Islamic banks in Malaysia must conform to Shariah rules in their operations. Islam's prohibition of usury is the main justification for the necessity of Islamic banks (IBs). Indeed, the implementation of Shariah governance through the Shariah Supervisory Board (SSB) is essential to monitor and govern the operations of IBs for ensuring the integrity, credibility and transparency of 'Bs. Failure to conform to good Shariah governance practices will result in the IBs' failure to uphold Shariah in their operations. The objective of this paper is to examine the Shariah governance practices of lBs in Malaysia. This study employs content analysis to identify the extent to which the Shariah governance is being practised by IBs. A disclosure checklist was developed based on a review of previous studies and regulations, namely the Guidelines of Financial Reporting for Islamic Financial Institutions (GP8-i) 2005, Islamic Financial Services Act (IFSA) 2013 and Shariah Governance Framework (SGF) 2010 and Exposure Draft of SGF 2017. It consists of five dimensions: i) Shariah Committee; three control functions under Shariah governance, ii) Shariah Risk Management, iii) Shariah Review, iv) Shariah Audit and v) Transparency and Disclosure. The findings suggest that IBs were more likely to disclose Shariah committee attributes, whereas Shariah control function items (Shariah risk management, Shariah review, Shariah audit) and transparency and disclosure were less likely to be disclosed, indicating that lBs seem to be heavily dependent on the competency of SSB members rather than the Shariah compliance mechanisms. This study contributes to the interest of IBs and the Shariah Committee themselves to consider various mechanisms of Shariah governance practices to garner trust and confidence of a wide range of stakeholders. Future studies can be carried out to suggest best practices of Shariah compliance mechanisms in relation to the SGF issued by the Central Bank of Malaysia.