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<title>Current Issue | Department of Academic Journals, SUFE</title>
<link>http://qks.sufe.edu.cn/J/WJGL/Article/CurrentIssue</link>
<language>en_us</language>
<copyright>Copyright 2017.4 by Department of Academic Journals, SUFE. all rights reserved</copyright>
<pubDate>Aug 28, 2026</pubDate>
<item>
<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]The Dynamic Evolution of Business Model Innovation in New Ventures from an Optimal Distinctiveness Perspective: A Case Study Based on Li Auto]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0RumyVpAg-Hhi2-ksnx-iZRY-BoyC2MVAr9Xs</link>
<description><![CDATA[Against the backdrop of rapid industrial evolution and institutional change in emerging industries, business model innovation in new ventures must address conformity requirements from institutional norms and market cognition while building distinctive competitive advantages through innovation. How...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Judicial Effectiveness Enhancement and Corporate Innovation: Evidence from the Reform of the Division between Complex and Simple Cases]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0PJMeDtNw-47y1-IaM1-UQ0k-fLUnAWfKSAL3</link>
<description><![CDATA[The reform of the division between complex and simple cases is a key measure for advancing the rule of law and promoting the modernization of the national governance system and governance capacity. This paper uses the pilot reform of the division between complex and simple cases as a natural exper...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Data Intellectual Property Protection and Enterprise Data Technology Innovation: Empirical Evidence from a Generative Large Language Model]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0h2ULO0mL-e8Gm-kx77-S4Cy-lY4jxGFDzYwE</link>
<description><![CDATA[Enterprise data technology innovation is a crucial process for realizing the value conversion of data elements. However, there is still a lack of systematic empirical research on how to effectively incentivize it through data intellectual property protection. Based on data from China’s A-share li...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]AI Value Alignment in Enterprises: Research Progress and Future Prospects]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0QybvY3vc-O696-TNTU-4V3m-1gvtO3KABMwG</link>
<description><![CDATA[The rapid development of artificial intelligence (AI) technology has brought significant opportunities for enterprise management, while also posing new governance challenges. As a critical governance pathway for mitigating value deviations, ethical risks, and security risks, AI value alignment in ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]National Audit Informatization and Debt Default Risk of State-owned Enterprises: A Quasi-natural Experiment Based on the Golden Audit Phase III Project]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0KOUPnfcO-80pV-Q4CN-axEq-6BO6XVl3JU6X</link>
<description><![CDATA[Managing default risk in state-owned enterprises (SOEs) is critical to national economic security and financial stability. The advancement of national audit informatization, centered on the Golden Audit Phase III Project, constitutes a key measure for risk prevention. Against the backdrop of Phase...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0oiqAEXmq-56S2-1ZRB-gbdL-2fImMR4tWMAC</link>
<description><![CDATA[Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the advancement of “data-driven tax governance”, tax administration has strengthened information transparency a...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]Synergistic Enhancement: How does Human-AI Collaboration Affect Enterprise Investment Efficiency?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0tj1IZsom-fj0j-7lN5-fOPA-RvQjCTNYMgYU</link>
<description><![CDATA[In the digital economy, collaboration between human capital and artificial intelligence (AI) provides a critical foundation for enterprises to optimize investment decisions and improve investment efficiency. Taking China’s A-share listed companies from 2018 to 2024 as the research sample, this pa...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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<title><![CDATA[[Current Issue | Department of Academic Journals, SUFE]From Resource Integration to Value Creation: Financial Shared Service Centers and Corporate Data Assetization]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0xDbUYDS8-0noU-4dJH-UjsX-8tXAxoY3d6WT</link>
<description><![CDATA[As data have become a pivotal factor of production reshaping the landscape of production and competition, how to effectively promote corporate data assetization has emerged as a critical and urgent question. Leveraging data from Shanghai and Shenzhen A-share listed companies from 2007 to 2024, thi...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-08-20</pubDate>
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