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Same Author Name Articles
【With the same author name:【Lei Ling】 Found 3 articles】
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SPECIAL TOPIC
| F270
A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries
Zhou Zejiang
,
Liu Jin
,
Lei Ling
As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...
First published at: Jan 20, 2025
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(799.2 KB) |
ESI
doi:
10.16538/j.cnki.fem.20240827.203
Foreign Economics & Management
, Vol. 47, Issue 01
, pp. 21 - 37
| F275
Climate Policy Uncertainty and Upgrading Dilemma of Chinese Enterprises
Wang Shun
,
Yu Lu
,
Lei Ling
Faced with the increasingly severe issue of climate change, as a responsible nation, China proposed the goal of “carbon peaking and carbon neutrality” in 2020, and promoted the goal and ...
First published at: Feb 03, 2024
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(1061.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20231120.103
Journal of Finance and Economics
, Vol. 50, Issue 02
, pp. 123 - 138
| F270.3
Does Discipline Commission Participation Improve the Governance Efficiency of the Supervisory Board in SOEs? Analysis from the Perspective of Agency Cost
Zhou Zejiang
,
Lei Ling
A major feature of Chinese SOEs’ corporate governance is party organization participation. SOEs’ party organization mainly includes two parts, one is the party commission and t...
First published at: Mar 01, 2020
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(1116.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2020.03.003
Journal of Finance and Economics
, Vol. 46, Issue 03
, pp. 34 - 48
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