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

INNOVATION RESEARCH | F270

Will the “Enlisting and Leading” System Improve Enterprise Innovation Performance? A Study Based on the Multi-period DID Method

Yang Xingquan, Gong Hongxi

From the perspective of scientific and technological system reform, this paper takes non-financial listed companies in Shanghai and Shenzhen A-share markets from 2013 to 2023 as the resear...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20250916.401

Foreign Economics & Management, Vol. 48, Issue 02, pp. 118 - 135

| 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

| F752.8

How does Hukou Reform Promote the Development of China’s Processing Trade

He Huanlang, Jia Yuxuan, Mao Jian

In recent years, China has experienced a new wave of international industrial relocation. Unlike Japan’s regionally homogeneous industrial structure, China exhibits a distinct east-west e...

First published at: Nov 03, 2025

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doi:10.16538/j.cnki.jfe.20250916.202

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 110 - 124

| 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