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

| 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

| F812.2

Will the Reform of Budget Networking Supervision Improve the Investment Efficiency of SOEs? Based on the Perspective of the NPC’s Budget Supervision

Liu Changgeng, Ding Chengze, Wu Ting, et al

Strengthening the budget supervision functions of the National People’s Congress (NPC) is a crucial aspect of modernizing the national governance system and governance capacity. Against t...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250726.201

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 93 - 107

| 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

| F832

Divergence among ESG Rating Agencies and Fund Investment Strategy Selection

Wang Lei, Li Kuan, Ding Lili

Enhancing the modern financial system and fully leveraging the “stabilizer” role of funds constitute a critical foundation for accelerating high-quality economic development. The accessi...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.007

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 93 - 107

CORPORATE GOVERNANCE | F270

Seniority, Implicit Norms, and Corporate Violations: A Study from the Perspective of Informal Institutions

Lin Cuiliang, Xu Xixiong, Wu Linchun

The implicit norms of segregation and hierarchical order embedded in seniority culture may impede the flow of corporate information, weaken internal oversight, and thus breed corporate vio...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20240827.204

Foreign Economics & Management, Vol. 47, Issue 02, pp. 53 - 68

| 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

| F239.4

Legal Infrastructure Construction and Audit Fees: Evidence from China’s New Securities Law

Guo Fei, Li Xin, Wang Liang

Building a unified and open capital market with orderly competition is the key to achieving economic development. The basic securities law is the foundation for the construction of an effe...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.006

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 80 - 94

| F272.3

The Governance Effect of Investor Site Visit on Corporate Ponzi Financing: Seeing the Truth or Seeing in the Fog?

Wang Yipan, Zhang Hanxiao

In recent years, the financial market has witnessed frequent incidents of uncertainty and instability, with various risks overlapping and continuing to ferment. As the main financing body ...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.005

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 61 - 76

| F832；F273.1

Fintech “Enabling” and Enterprise Green Innovation: From the Perspectives of Credit Allocation and Credit Supervision

Tan Changchun, Wang Zhuo, Zhou Peng

In recent years, China has constructed the green financing system, in which green credit is the largest component, to stimulate the green innovation of enterprises. However, green credit i...

First published at: Jan 03, 2023

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doi:10.16538/j.cnki.jfe.20220519.101

Journal of Finance and Economics, Vol. 49, Issue 01, pp. 34 - 48,78