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

| 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

| F812.2

Will the Reform of Budget Networking Supervision Improve the Investment Efficiency of SOEs? Based on the Perspective of the NPC’s Budget Supervision

Liu Changgeng, Ding Chengze, Wu Ting, et al

Strengthening the budget supervision functions of the National People’s Congress (NPC) is a crucial aspect of modernizing the national governance system and governance capacity. Against t...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250726.201

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 93 - 107

| F812

Digitalization of People’s Congress Supervision and Improvement of Fiscal Expenditure Efficiency: Evidence from County-level Budget Networking Supervision Systems

Gong Xiaoyun, Liu Rong, Yang Jin

Under the complex economic conditions characterized by the “triple overlay” challenges, China’s sub-provincial local governments are facing increasingly prominent contradictions between...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250417.401

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 66 - 80

| F832

Divergence among ESG Rating Agencies and Fund Investment Strategy Selection

Wang Lei, Li Kuan, Ding Lili

Enhancing the modern financial system and fully leveraging the “stabilizer” role of funds constitute a critical foundation for accelerating high-quality economic development. The accessi...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.007

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 93 - 107

| F275；F832.51

The CSRC’s Random Inspection System and Goodwill Impairments of Listed Companies

Hu Guoqiang, Sun Wenxiang, Hou Congcong

Listed companies in China commonly exhibit insufficient or delayed recognition of goodwill impairments (GI). While the China Securities Regulatory Commission (CSRC) plays a vital role in p...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.202

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 110 - 124

| F272;F822

How does the Supervision of State-owned Assets Alleviate the Investment-Financing Maturity Mismatch in State-owned Enterprises? Evidence from the Accountability System for Operation and Investment

Zhang Zhiyuan, Zhang Zhengyi, Gu Wei

Investment-financing maturity mismatch is a typical problem in investment and financing arrangements in China’s state-owned enterprises (SOEs), which will result in operational difficulti...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241122.301

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 154 - 168

| F272

The Innovation-driven Effect of Investor Accountability System: Evidence from the Innovation Efficiency of State-owned Enterprises

Chen Yunsen, Jiang Yan, Huang Jianqiao

To further strengthen investors’ supervision and administration over SOEs, the State Council and local governments have successively introduced accountability systems from 2016 to 2020. T...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241014.102

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 138 - 153

| F275

Investment Approval System Reform and Corporate Investment-Financing Maturity Match: Evidence from the Online Approval and Supervision Platform for Investment Projects

Qin Jiaqi, Zhang Linghao, Ma Zhenbang

The “14th Five-Year Plan” emphasizes that deepening the reform of the investment and financing system is an important measure to promote the formation of a market-oriented endogenous gro...

First published at: Jan 03, 2025

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doi:10.16538/j.cnki.jfe.20241220.201

Journal of Finance and Economics, Vol. 51, Issue 01, pp. 139 - 153

| F272；F275

How does Digital Intelligence Affect State-assets Regulation? From the Dual-function Perspective of Supervision and Counseling of SASAC

Liu Chun, Li Shanmin, Sun Liang, et al

In order to solve the problems of emphasis on ex ante approvals and neglect of supervision and services in state-assets supervision, the Party and the State propose to build a state-assets...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240119.101

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 4 - 18