Articles with the same tag -- Department of Academic Journals, SUFE

| F275；F832

Government-guided Funds and Corporate Resilience

In an increasingly complex global economic environment marked by heightened market competition, how to enhance resilience has become critical for firms to effectively navigate uncertainty ...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.301

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 109 - 124

| F304.7

How does the Transformation of Government Performance Evaluation System Promote Growth in Grain Production? From the Perspective of Eliminating “GDP-Centric” Assessment

Feng Litao, Zou Wenjin

For a long time, China implemented a government performance evaluation system characterized by a "GDP-centric" approach. While this system effectively incentivized local officials to promo...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250515.302

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 79 - 92

SPECIAL TOPIC | F270

Partitioning of Property Rights and ESG Performance of State-owned Enterprises: A Quasi-natural Experiment Based on the Bonus Incentive Reform of Central State-owned Enterprises

Ma Xinxiao, Yin Zhengxiang, Huang Xiaoshan, et al

Excellent ESG performance is crucial for stimulating the vitality of micro entities and achieving sustainable macroeconomic development. Effectively improving the ESG performance of state-...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20250401.203

Foreign Economics & Management, Vol. 47, Issue 07, pp. 20 - 36

| F276.6

Is the Chairman Compensation of Private Enterprises a “Tightening-crown Spell” for Executives? An Explanation Based on Large Shareholders’ Specific Assets

Cao Zhehan, Liu Hao

The compensation of the Western chairman is generally lower than that of the CEO, but in Chinese private enterprises, the opposite is true. Based on the unique context of personalized tran...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20230812.101

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 152 - 166

| F323.8

Targeted Poverty Reduction, Dual Incentive Mechanisms, and Rural Employment: An Empirical Study Based on County-level Data and Micro Survey Data

Zhou Bin, Zhao Xuyu, Niu Na, et al

Targeted poverty reduction is an innovative policy with Chinese characteristics that promotes comprehensive poverty alleviation. To summarize the experience of targeted poverty reduction p...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240519.401

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 48 - 62

| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

Zhao Yichao, Liu Hang

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

| F275

“Digital-driven Incentives”: The Empowering Effect of Enterprise Digital Transformation on Human Capital Property Rights Incentives

Yuan Chen, Ma Lianfu, Zhang Xiaoqing

With the vigorous development of the digital economy, the mode of corporate value creation has changed from “product-oriented” to “customer value-oriented”. The long-term value of inte...

First published at: Aug 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.04.003

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 04, pp. 32 - 48

| F275

Environmental Governance Effect of Executive Equity Incentive: Be Worthy of the Name or a Mere Facade? Empirical Evidence Based on A-share High-pollution Enterprises

Wang Jing, Fan Mingzhu, Lin Hui

Equity incentive affects the environmental attitude of senior executives, and the variation in the environmental attitude and interest orientation of senior executives will lead to differe...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.302

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 50 - 64

| F424

VAT Reform, Tax Incentives and Firm Green Development

Li Zhen, Wang Beibei, Cao Yunhui

Promoting the green transformation of development mode is an important link in achieving high-quality development. At the same time, tax incentives have played a positive role in stimulati...

First published at: May 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.303

Journal of Finance and Economics, Vol. 49, Issue 05, pp. 109 - 123,153

| F206

Can Tax Incentives Improve Enterprise Energy Efficiency? Empirical Evidence Based on a Quasi-natural Experiment of VAT Structural Reform

Sun Pengbo, Ge Liming

Under the realistic background of increasing downward pressure on domestic economy and tightening constraints on the “dual carbon” goal, taking effective measures to boost social and eco...

First published at: Jan 03, 2023

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doi:10.16538/j.cnki.jfe.20221116.301

Journal of Finance and Economics, Vol. 49, Issue 01, pp. 154 - 168