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

| F812；F832

Transition in Land Financing Models and the Prevention and Control of Local Debt Risks

Under land financing models, the implicit debt of local governments not only triggers debt risks but also transmits these risks to financial markets. To prevent and control debt risks, the...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(898.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20260318.401

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 139 - 153

| F275

Financial and Accounting Supervision by the Government and Enterprise Cost Stickiness: Evidence from the Random Inspection of Accounting Information Quality by the Ministry of Finance

Yuan Lu, Wang Jisen, Pan Jun, et al

In recent years, the Ministry of Finance has consistently strengthened financial and accounting supervision in alignment with China’s economic development stage and policy objectives. Fin...

First published at: Feb 03, 2026

View: HTML | PDF | Download PDF(749.0 KB) | ESI

doi:10.16538/j.cnki.jfe.20250506.101

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 124 - 138

| F812；F323

The Assistance Effect of Fiscal Support for Agriculture: From the Perspective of Productive and Welfare Subsidies

Zhou Jingkui, Han Lyu, Gong Mingyuan, et al

Since the reform and opening up, the government has gradually built a multi-level system of fiscal support for agriculture. As fiscal transfers to agriculture have intensified and pro-rura...

First published at: Feb 03, 2026

View: HTML | PDF | Download PDF(817.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20251217.401

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 64 - 78

| F812；F276

Fiscal Capacity, Tax Reduction Enforcement, and Tax Compliance: Evidence from Preferential Income Tax Policies for Small and Micro Enterprises

Zou Chen, Dai Xiaoyong

Despite the central government’s ongoing efforts to enhance tax reductions for small and micro enterprises (SMEs) in China, many eligible enterprises fail to benefit from these policies, ...

First published at: Jan 03, 2026

View: HTML | PDF | Download PDF(1042.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20251112.301

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 93 - 107

| 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

View: HTML | PDF | Download PDF(762.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20250817.402

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 140 - 154

| 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

View: HTML | PDF | Download PDF(910.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20250417.401

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 66 - 80

| F426

Artificial Intelligence, Fiscal Expenditures, and Manufacturing Upgrading

Shao Wei, Liu Jiahui

The targeted fiscal expenditures on artificial intelligence (AI) represent a key governmental strategy to support the widespread adoption of AI technology in manufacturing, which is expect...

First published at: Jun 03, 2025

View: HTML | PDF | Download PDF(725.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20240714.101

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 108 - 122

| F299.21;F812

Fiscal Digital Transformation and New Urbanization: Impact and Mechanism

Yu Wenguang, Sun Rong, Huang Yujuan

New urbanization is the key to promoting economic growth and an important way to achieve the Chinese path to modernization. With the development of the digital economy, the financial secto...

First published at: Feb 01, 2025

View: HTML | PDF | Download PDF(971.2 KB) | ESI

doi:10.16538/j.cnki.jsufe.2025.01.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 77 - 92

| F812.9

Exploration on the Construction of Discourse Power in Modern Chinese Fiscal Studies

Bi Xuejin, Ma Jinhua

Fiscal is the foundation and important pillar of national governance. In view of this, the academic community attempts to explain from different theoretical perspectives the issues of “ho...

First published at: Aug 03, 2024

View: HTML | PDF | Download PDF(792.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20240119.201

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 139 - 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

View: HTML | PDF | Download PDF(1319.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20240413.201

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