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

| X321

Environmental Big Data Supervision and Regional Green and Low-carbon Governance: From the Perspective of Collaborative Governance

Fu Kui, Liu Bingrong, Zhang Jie, et al

Driven by next-generation digital technologies, environmental big data supervision has profoundly disrupted traditional environmental governance models and emerged as a major engine for mo...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260125.402

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 139 - 153

| F270

A Research on Market Reactions to the Multi-dimensional Regulatory Framework in the Capital Market: Evidence from the New “Nine National Policies”

Zheng Dengjin, Xu Xinyuan, Xiao Tusheng

The new “Nine National Policies” hold significant importance in building a coordinated capital market, better leveraging the functions of the capital market, and advancing the constructi...

First published at: Mar 02, 2026

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doi:10.16538/j.cnki.jfe.20250814.101

Journal of Finance and Economics, Vol. 52, Issue 03, pp. 139 - 153

| F812

How does the People’s Congress Online Budget Supervision Stabilize Employment? Evidence from the Targeting of Job Stabilization Subsidies

Kuang Xin, Li Zengfu

Amid mounting fiscal pressure and employment challenges in China, improving the efficiency and targeting of fiscal expenditure has become increasingly important. Local People’s Congresses...

First published at: Mar 02, 2026

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doi:10.16538/j.cnki.jfe.20260129.201

Journal of Finance and Economics, Vol. 52, Issue 03, pp. 79 - 93

| F275

Financial and Accounting Supervision by the Government and Enterprise Cost Stickiness: Evidence from the Random Inspection of Accounting Information Quality by the Ministry of Finance

Yuan Lu, Wang Jisen, Pan Jun, et al

In recent years, the Ministry of Finance has consistently strengthened financial and accounting supervision in alignment with China’s economic development stage and policy objectives. Fin...

First published at: Feb 03, 2026

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doi:10.16538/j.cnki.jfe.20250506.101

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 124 - 138

SPECIAL TOPIC | F271;X322

Does Compulsory Public Supervision Empower Enterprises to Green Governance? An Empirical Test Based on the National “12369” Environmental Protection Hotline

Wang Zijia, Dong Yiwen

Public environmental protection hotlines, as an important supplement to the government-regulated environmental governance model, can force enterprises to improve the efficiency of green go...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251128.201

Foreign Economics & Management, Vol. 48, Issue 02, pp. 65 - 81

| 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

| 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