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

| 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

| F275

Comment Letters, Creditor Risk Perception, and Corporate Leverage Manipulation

Wang Xiaojia, Mao Xinshu, Yu Fu

While comment letters have played significant roles in governance, they also signal potential risks to the market. If market participants use these signals to judge a company’s quality, n...

First published at: Oct 03, 2024

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doi:10.16538/j.cnki.jfe.20240511.201

Journal of Finance and Economics, Vol. 50, Issue 10, pp. 124 - 138

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

| D912.28

A Research on the Application of Financial Supervision Rules in Civil and Commercial Adjudication

Qian Yuwen, Guo Jiangxue

How to realize the coordination and good governance of financial justice and financial supervision is the core issue in the process of national financial legal construction. The applicatio...

First published at: Dec 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.06.010

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 06, pp. 137 - 152

| F812.2

How does Fiscal Regulation Affect Bond Market Pricing? Evidence from a Quasi-natural Experiment Based on Financing Platform Transformation Policies

Yao Dongmin, Dong Hongru, Meng Jing, et al

The Report to the 20th National Congress of the Communist Party of China pointed out the need to establish a modern fiscal and financial system, ensure financial stability, and regulate an...

First published at: Jun 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.201

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 34 - 48