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<title>Current Issue | Department of Academic Journals, SUFE</title>
<link>http://qks.sufe.edu.cn/J/CJYJ/Article/CurrentIssue</link>
<language>en_us</language>
<copyright>Copyright 2017.4 by Department of Academic Journals, SUFE. all rights reserved</copyright>
<pubDate>Oct 11, 2026</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]The Continuity of National Spirit and Corporate Risk-taking: A Perspective on Contingent Governance Capacity]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0wuGN3ZW6-dslj-7cRi-AXjV-kLx849JAF0kz</link>
<description><![CDATA[Amid accelerating global transformation and profound environmental restructuring, the surge in corporate risk-taking poses a severe threat to the survival of firms, with excessive risk exposure prone to triggering cascading failures. Consequently, exploring governance models that balance developme...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Research on Debt Maturity Mismatch in Family Firms]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0nUAUgYZW-sSzI-L1Fj-awL3-jzvMxTmdvHO2</link>
<description><![CDATA[Despite decelerating economic growth, China’s macro leverage ratio remains on the rise. Concurrently, the widespread debt maturity mismatch, characterized by “short-term borrowing for long-term investment”, has intensified the buildup of corporate default risks. There have been rich discussions...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Fiscal Transfer Payments and the Development of Agricultural New Quality Productive Forces]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0R0s8DfMZ-mtxt-usXf-Bluo-AaAL8l5du324</link>
<description><![CDATA[Building a strong nation requires strong agriculture. Developing agricultural new quality productive forces (ANQPFs) is the key to achieving a leap from a major agricultural country to an agricultural powerhouse. The financial difficulties and hidden loss of benefits in agricultural counties have ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Will Flexible Environmental Enforcement Promote Corporate Tax Compliance? Evidence from the Principle of “No Penalty for First Violation” in Ecological Environments]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/eJ2qnopo-bPmX-9hnS-GmN8-kTa9QHRFLBHy</link>
<description><![CDATA[In the modern environmental governance system, strengthening environmental regulation is an inevitable choice for driving corporate green transformation. However, the rising costs of environmental compliance may also stimulate tax avoidance, posing a potential threat to the integrity of the nation...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]The Boosting Effect and Mechanism of Investing in People on Resident Consumption]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0eRoX5nQC-kLP6-pPQi-qZCN-RrsmgdVzKYWi</link>
<description><![CDATA[As the marginal benefits of traditional material capital investments decline, the 2025 “Govern- ment Work Report” and the 14th Five-Year Plan explicitly propose a strategic orientation towards investing in people. How to leverage fiscal resources to favor sectors such as education, healthcare, v...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Artificial Intelligence and Firms’ Asset Structure Allocation]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0E3RrbI5U-wHlN-GG6S-KP2c-TtYJe80MMzSm</link>
<description><![CDATA[Under the dual background of global industrial chain intelligent restructuring and industrial-digital integration, artificial intelligence (AI) is reshaping the logic of corporate asset structure allocation and has become a core engine driving micro-level resource allocation. However, existing lit...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]The Development of Artificial Intelligence and Women’s Fertility Intentions: Promotion or Inhibition?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0V7f3eSTE-qmQ1-zr67-byme-QltvBYpLsGoS</link>
<description><![CDATA[The rapid advancement of artificial intelligence (AI) has profoundly reshaped the labor market and may further affect fertility intentions, which poses significant challenges to intergenerational renewal and sustainable development. Using data from the 2014, 2018, and 2022 China Family Panel Studi...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Artificial Intelligence, Task Restructuring, and the Distribution of Productivity Gains]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0qidEfPM4-Vnng-E1Pa-AYZg-JnITbJD6pRLb</link>
<description><![CDATA[Artificial intelligence (AI) not only improves production efficiency but also reshapes the structure of job tasks and the distribution of income between labor and capital. AI can both substitute for existing tasks and create new ones, so different forms of task restructuring may have divergent eff...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Will Standardized Governance “Stabilize Foreign Investment”?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0u91OVZOf-X2SE-KU6Y-sUgo-2m5L2o60r1FF</link>
<description><![CDATA[As a key component of accelerating the establishment of a new development paradigm of “dual circulation”, “stabilizing foreign investment” constitutes an essential pathway for building a unified national market and advancing the Chinese path to modernization. Standardized governance serves as ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Credit Spatial Allocation Efficiency, Technology Innovation, and Upgrading in Global Value Chains]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0N4CyhS2Q-FBUp-Ooas-uJQf-rtMtYsONjIIe</link>
<description><![CDATA[Against the backdrop of Global Value Chain (GVC) restructuring, the spatial misallocation of credit constrains enterprises’ R&amp;D and value chain upgrading. This paper constructs a three-stage theoretical framework—production function expansion, an export domestic value-added ratio (DVAR) mode...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Global Supply Chain Risks, Domestic Substitution for Imports, and Innovation among Upstream Suppliers]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0dJkMM7Vq-aD6y-Qu3K-3XS6-l8obq6B2EQHh</link>
<description><![CDATA[Against the backdrop of rising global protectionism and increasingly stringent export controls on critical technologies, downstream firms in China face heightened risks of disruptions in the supply of key intermediate inputs and breakdowns in production chains. To enhance the resilience and securi...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-03</pubDate>
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