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

The Impact of Industry-referenced Executive Compensation Incentives on Corporate ESG Performance

Tian Lingyu, Xie Chengxuan, Cheng Xinsheng

As the principles of sustainable development become increasingly embedded in corporate practice, a firm’s environmental, social, and governance (ESG) performance has emerged as a pivotal ...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260429.101

Foreign Economics & Management, Vol. 48, Issue 06, pp. 78 - 95

| F425

Environmental Information Disclosure and Corporate ESG Performance: External Pressure, Internal Incentives, and Synergy Effects

Tang Maogang, Wang Tao, Shao Shuai

Against the backdrop of China’s “dual carbon” goals, environmental information disclosure mitigates information asymmetry and fosters multi-stakeholder collaboration among regulators, f...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260209.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 154 - 168

| F812

“Timely Helping” or “Additional Supporting”? Fiscal and Tax Policy Incentives and the Development of Specialized and Sophisticated Enterprises

Zhao Yonghui, Yu Hangyu, Zhang Chi

The Chinese economy is currently in a deep adjustment period characterized by weak external demand and subdued expectations. How to optimize the fiscal and tax governance mechanism to accu...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260216.301

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 124 - 138

| F810；F812

Tax-sharing Incentives, Counter-cyclical Adjustment, and Local Economic Stability

Wang Yinmei, Ma Wentao

Amid China’s complex economic transition, stable growth has emerged as a central policy objective, with fiscal and tax policies playing a critical role. Taking the 2016 VAT 50:50 sharing ...

First published at: Feb 03, 2026

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doi:10.16538/j.cnki.jfe.20251218.401

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 49 - 63

| F275；F832

Government-guided Funds and Corporate Resilience

Lu Siwei, Gao Bo

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

| 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

| 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

| F810.42

Can Tax Incentives for Technology Introduction Promote Independent Innovation of Enterprises?

Zhang Shuanglong, Jin Rongxue, Liu Ao

Under the background that the key core technology of China is “stuck” by developed countries, exploring whether tax incentives for technology introduction can promote the independent inn...

First published at: Aug 03, 2022

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doi:10.16538/j.cnki.jfe.20220519.301

Journal of Finance and Economics, Vol. 48, Issue 08, pp. 124 - 138