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

| F230.9

Accounting Philosophy Reconstruction: Grounded in China’s Institutional Framework and the Intelligent Industrial Revolution

Huang Sujian, Yang Yimin, Zhang Qiwang

This paper examines how accounting philosophy can be reconstructed under the dual conditions of China’s socialist basic economic system and the Intelligent Industrial Revolution. It argue...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260215.201

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 4 - 18

| 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

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

| F230

The Evolution and Prospects of Research Topics in Chinese Accounting: An Analysis from the Perspective of Scholars

Qi Haodong, Gong Weilian, Su Qiqi, et al

The construction of Chinese modernization requires the concerted support of the independent knowledge system of philosophy and social sciences including accounting. The construction of Chi...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250201.101

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 4 - 20

| 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

| F092

Modern Exploration of Chinese Accounting: An Investigation on the Dispute between Improving and Reforming Chinese Accounting in the 1930s

Li Yan, Zhang Shen, Cheng Lin

As a branch of philosophy and social science, Accounting faces the mission of promoting theoretical innovation based on China’s local conditions, that is, the establishment of “Chinese A...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240220.201

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 34 - 48

| F230

“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets

Liu Hao, Xu Huaxin

Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122

CORPORATE FINANCE | F270

Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

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doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

CORPORATE FINANCE | F270

“With Food in Hand, You will not Feel Panic”: Does Customer Stability Improve the Quality of Accounting Information?

Qiu Baoyin, Cheng Bo

“With food in hand, you will not feel panic”, which is in Mao Zedong’s poem, can be a good explanation of the importance of customers to enterprises. In October 2017, the...

First published at: Apr 20, 2022

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doi:10.16538/j.cnki.fem.20211111.201

Foreign Economics & Management, Vol. 44, Issue 04, pp. 81 - 94

CORPORATE FINANCE | F270

Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction

Mao Zhihong, Li Yan, Jin Long

With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to iss...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210831.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 88 - 102