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

| F275；F832

Government-guided Funds and Corporate Resilience

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

CORPORATE FINANCE | F270

Data Assets and Corporate Financialization: Data Governance or Conceptual Hype?

Li Shu, Zhao Can, Xie Yanxiang

As a novel factor of production characterized by both resource and productivity attributes, data assets play a critical role, and it is essential to explore whether they can empower the re...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250624.201

Foreign Economics & Management, Vol. 47, Issue 10, pp. 21 - 38

| 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

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

| 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

| D912.28

Cooperative Governance of Data Privacy Risks of Embodied Intelligent Agents

Li Zhi, Chen Yingying

Embodied intelligent agents, as the physical form of artificial intelligence, possess core features such as perception interaction, autonomous decision-making, and trust matching. While dr...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.010

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 138 - 152

| D922

Exploration of the Market Competition Governance Architecture for AI General-purpose Large Models

Chen Bing, Dong Siyan

The general-purpose large model is a model that can provide universal and fundamental artificial intelligence (AI) capabilities, and can be applied to multiple fields and industries as a b...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 124 - 137

| F293.1

New Media for Government Affairs and Urban Attraction for High-skilled Entrepreneurial Talents: Evidence from Local Governments Opening WeChat Official Accounts

Zhang Xingyu, Tang Xudong

High-skilled entrepreneurial talents are key to promoting technological innovation and industrial development. This paper systematically studies the impact of new media for government affa...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20241115.401

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 95 - 109

| F242.1

Governance of Local Government Arrears and Confidence Boosting in Private Enterprises

Xie Xiangjie, Wang Shuai, Shi Yuntong, et al

In recent years, the central government of China has intensively introduced supporting policies to stimulate the vitality of private enterprises. However, the issue of local government arr...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20250308.301

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 19 - 34

| F276.6

Supply Chain Diversification, Public Governance Level, and Stock Liquidity

Cao Zhehan

Under the backdrop of escalating global economic uncertainty and frequent supply chain disruptions, supply chain diversification has emerged as a critical strategy for enhancing firms’ re...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 47 - 61