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

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

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

| F812.2;F272.2

How does the Sub-provincial Fiscal System Reform Stimulate County-level Entrepreneurial Vitality? A Mechanism Analysis Based on Fiscal Governance Methods

Zhou Zelin, Fan Fan, Zhang Cong

As a vital component of the modernization of national governance systems, the fiscal system reform reshapes the entrepreneurial environment by redefining vertical fiscal relationships. How...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250218.401

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 155 - 168

| F323.9

From Fragmentation to Scale Operations: Agricultural Subsidy Reform and Agricultural Green Total Factor Productivity

Yuan Yuesi, Du Jianjun, Zhang Junwei

Since May 2015, the central government has reformed the “Three Agricultural Subsidies” into “Agricultural Support and Protection Subsidies”. This reform prioritizes support for appropr...

First published at: Aug 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.04.008

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 04, pp. 109 - 122

CORPORATE GOVERNANCE | F270

How does the “Reverse Mixed-ownership Reform” Affect the Substantive Green Innovation of Private Enterprises? From the Institutional Theory Perspective

He Jia, Wang Fenmian, Sun Wanlin, et al

Green innovation is integral to the high-quality economic and social development in China. Private enterprises, as pivotal agents of green innovation, still face problems such as weak will...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20241024.201

Foreign Economics & Management, Vol. 47, Issue 02, pp. 69 - 83

SPECIAL TOPIC | F270

Judicial Specialization Reform and Corporate Short-term Loans for Long-term Investment: Evidence from the Establishment of Bankruptcy Courts

Zhen Yuhan

This paper utilizes the establishment of bankruptcy courts across China since 2019 as a quasi-natural experiment to empirically investigate the impact of judicial specialization reform on ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.201

Foreign Economics & Management, Vol. 47, Issue 01, pp. 54 - 69

| F241

Bankruptcy Trial Reform, Creditor Protection, and Employment Stabilization

Zhou Lei, Hu Keyu, Zhang Zhengping

Employment protection is crucial for socio-economic stability, and employment growth remains a key focus in economics. Local governments often implement fiscal subsidies and other rescue m...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20241014.301

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 62 - 75,136

| F812

Optimization of the Taxation Business Environment and Realization of the Goal of Employment Stabilization: From the Perspective of Macro and Micro Integration

Chu Deyin, Cheng Yangfan, Liu Wenlong

In recent years, the Chinese government has set positive employment goals, signaling an increase in efforts to stabilize employment. Existing literature does not pay enough attention to th...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240615.403

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 140 - 154

| F205

Does Environmental Protection Hinder Economic Growth? Based on the Vertical Reform of Environmental Protection Departments in the National Key Ecological Function Zones

Lin Liguo, Du Hongyu

Over the past decade, China has made many remarkable achievements in ecological civilization, but some regions still face the problem of frequent natural disasters. In 2010, the State Coun...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240804.101

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 78 - 93