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

Phenomenon-based Research: Connotation, Paths, and Methods

Based on the current status and problems in management research, this paper highlights that phenomenon-based research is a critical approach that can lead to high-quality research. Upon an...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20250317.101

Foreign Economics & Management, Vol. 47, Issue 12, pp. 135 - 151

CORPORATE FINANCE | F270

Supplier Structure Changes and Audit Fees

Yuan Meng, Wang Zhongyang, Zhou Tao, et al

Enhancing the resilience of industrial and supply chains is a crucial aspect of constructing a new development paradigm. Against the backdrop of increasing supply chain instability, how au...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20250905.201

Foreign Economics & Management, Vol. 47, Issue 12, pp. 97 - 112

| F812.4

How does the Reform of Fiscal Electronic Invoice Management Curb the High Growth of Non-tax Revenue? From the Perspectives of Flexible Collection Space and Regulatory Effectiveness

Li Zhicong, Chen Zhiyong, Liu Feng

Under the influence of multiple factors such as the slowdown of economic growth and tax and fee reductions, local fiscal balance is facing severe challenges. The sluggish growth of tax rev...

First published at: Nov 03, 2025

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doi:10.16538/j.cnki.jfe.20250817.402

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 140 - 154

SPECIAL ISSUE | F270

Organizational Management from the Perspective of Intersubjectivity: Why Is It Necessary, Possible, and Presented?

Kong Jianan, Guo Yi

In modern organizational management, the problem of “subjectivity-deficiency” still persists. Organizational management from the perspective of intersubjectivity not only helps to resolv...

First published at: Nov 20, 2025

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doi:10.16538/j.cnki.fem.20250303.101

Foreign Economics & Management, Vol. 47, Issue 11, pp. 18 - 30

INNOVATION RESEARCH | F270

The Impact of Geographical Distance on the Performance of Government-guided Funds: From the Perspective of Political-Economic Interaction

Yang Ye, Zuo Jiahong

In recent years, the scale of China’s government-guided funds has expanded rapidly, but their operational efficiency is still uneven. Existing research has mainly focused on market-level ...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20241014.401

Foreign Economics & Management, Vol. 47, Issue 10, pp. 134 - 152

CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152

THEORETICAL FRONTIER | F270

The Gap between Management Theory and Practice: A Balanced View Based on Historical Revelations and Multidimensional Perspectives

Jing Runtian, Ma Pei

Since its inception, management has developed in the pendulum movement between theoretical rigor and practical relevance. In response to the widely discussed gap between management theory...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20240319.103

Foreign Economics & Management, Vol. 47, Issue 08, pp. 53 - 67

| D922

Legal Reflection and Path Upgrade of Public Data Governance under the Background of New Quality Productive Forces

Jia Shaoxue, Wang Lihua

Data transforms the traditional nature of production factors and serves as a high-caliber production factor for the development of new quality productive forces. As an important part of da...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 122 - 136

MARKETING | F270

The Application of Traditional Chinese Culture in Marketing Management: A Review and Prospects

Ye Weiling, Zhang Murong, Xu Su

With the proposal of cultural confidence and the rise of the China-Chic economy, elements of traditional Chinese culture have been widely applied in marketing management. The relevant acad...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20250318.301

Foreign Economics & Management, Vol. 47, Issue 06, pp. 3 - 17

| F279

Vertical Management System Reform of Environmental Agencies and Heterogeneity of Firm Entry

He Lingyun, Yu Chuanxi

Under China’s fiscal decentralization system and the GDP-oriented performance evaluation mechanism, local governments possess strong incentives to attract enterprises for tax base cultiva...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250315.301

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 140 - 154