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

| F832

The Capital Guidance Effect of Supervisory Attention on Problem Banks

Zeng Qi, Qin Xiaoyu, Liu Fang

Insufficient capital in small and medium-sized banks (SMBs) constitutes a central challenge to financial system stability, raising the critical question of whether regulatory authorities c...

First published at: Mar 02, 2026

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doi:10.16538/j.cnki.jfe.20251218.102

Journal of Finance and Economics, Vol. 52, Issue 03, pp. 154 - 168

| 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

| F270

Bank Regulatory Penalties and the Upgrading of Corporate Human Capital Structure: Evidence from NEEQ-listed Companies

Jiang Yuqun, Xiong Jiacai, Guo Xuejing

Human capital, as a key production factor driving innovation-driven development, serves not only as a core pillar for achieving the Chinese path to modernization, but also as a critical le...

First published at: Jun 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.03.008

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 03, pp. 106 - 121

| 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

| 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