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

| F223；F124

Industrial Credit Allocation, Supply-Credit Networks, and Economic Output

Cai Guiming, Jin Shan, Wu Mengfei, et al

Against the backdrop of China’s bank-dominated credit allocation system, the structural tilt in credit allocation, and the persistent difficulties and high costs of financing faced by SME...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260118.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 64 - 78

SPECIAL TOPIC | F270

The Supply Chain Spillover Effect of ESG Performance Aspiration Gap: Empirical Evidence from Trade Credit Financing

Luo Jinhui, Su Yang

With the government’s continuous promotion of the “dual carbon” strategy and the vigorous development of green productivity, the ESG concept of “balancing morality and benefits” is re...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20241224.201

Foreign Economics & Management, Vol. 47, Issue 07, pp. 3 - 19

| F832;F425

Will Financial Innovation Improve the Quality and Efficiency of the Real Economy? Evidence from Credit Risk Mitigation Tools

Chen Wenzhe, Shi Ning, Liang Qi, et al

In recent years, against the backdrop of the wave of bond defaults restricting the normal financing of bonds, China has innovated the regulatory system and practical model of Credit Risk M...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250220.301

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 81 - 95

| F239.44;F812.7

Technology-empowered Auditing: The Market Economy Effect of Informationization Construction in Audit Institutions—Micro Evidence from the Pricing of Local Treasury Bond Issuance

Wang Yu, Wei Lai, Pan Jun

As the era evolves, digital transformation is profoundly reshaping the audit industry’s development landscape. “Technology-empowered Auditing” becomes the core driver of audit work in t...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.008

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 109 - 123

| F274

Can Supply Chain Stability Achieve Stable Employment?

Dong Hao, Yan Qing

In the critical period of economic transformation and upgrading, affected by factors such as fluctuations in domestic and foreign market demand and international trade disputes, China’s u...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20240118.103

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 123 - 137

SPECIAL TOPIC | F270

A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries

Zhou Zejiang, Liu Jin, Lei Ling

As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37

| 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

| F279.2

Social Credit, Transaction Costs, and Division of Labor

Zheng Zhiqiang, He Jiali

Division of labor is an essential foundation for the generation and growth of enterprises and a fundamental source of economic growth for a country. It is also an important means to improv...

First published at: Feb 03, 2024

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doi:10.16538/j.cnki.jfe.20230917.301

Journal of Finance and Economics, Vol. 50, Issue 02, pp. 139 - 153

SPECIAL TOPIC | F270

Do Green Bonds Attract Investor Preference? From the Perspective of Credit Spreads

Zhou Donghua, Zhou Hua

In recent years, with the widespread concern about the climate crisis, green sustainable development has become a global hot topic. Since the seven ministries and commissions including the...

First published at: Nov 20, 2023

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doi:10.16538/j.cnki.fem.20230326.204

Foreign Economics & Management, Vol. 45, Issue 11, pp. 19 - 34,61

| F812.7；F832

Local Government Debt Governance and Real Enterprises’ Systemic Risk

Li Xiaolin, Dong Liyuan, Si Dengkui

To resolutely curb the disorderly expansion of local government debt and prevent and resolve major economic and financial risks, China has deployed a series of reform measures on local gov...

First published at: Aug 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.203

Journal of Finance and Economics, Vol. 49, Issue 08, pp. 49 - 63