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【With the same column:【专刊·技术变革下的企业会计与财务行为】 Found 4 articles】 /Page Order by: Asce Desc

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SPECIAL TOPIC | F270

National Audit Informatization and Debt Default Risk of State-owned Enterprises: A Quasi-natural Experiment Based on the Golden Audit Phase III Project

Liu Yangyang, Wang Shengnian

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 th...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260508.201

Foreign Economics & Management, Vol. 48, Issue 08, pp. 59 - 76

SPECIAL TOPIC | F270

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Wang Chensheng, Yang Le, Zhang Yue

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...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

SPECIAL TOPIC | F270

Synergistic Enhancement: How does Human-AI Collaboration Affect Enterprise Investment Efficiency?

Yuan Shuai, Yu Xiang

In the digital economy, collaboration between human capital and artificial intelligence (AI) provides a critical foundation for enterprises to optimize investment decisions and improve inv...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260226.202

Foreign Economics & Management, Vol. 48, Issue 08, pp. 21 - 38

SPECIAL TOPIC | F270

From Resource Integration to Value Creation: Financial Shared Service Centers and Corporate Data Assetization

Wang Fangjun, Liu Zenglian, Li Xiaorui, et al

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 a...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260617.202

Foreign Economics & Management, Vol. 48, Issue 08, pp. 3 - 20

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