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

| 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

| F812.2;F272.2

How does the Sub-provincial Fiscal System Reform Stimulate County-level Entrepreneurial Vitality? A Mechanism Analysis Based on Fiscal Governance Methods

Zhou Zelin, Fan Fan, Zhang Cong

As a vital component of the modernization of national governance systems, the fiscal system reform reshapes the entrepreneurial environment by redefining vertical fiscal relationships. How...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250218.401

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 155 - 168

| F279

Vertical Management System Reform of Environmental Agencies and Heterogeneity of Firm Entry

He Lingyun, Yu Chuanxi

Under China’s fiscal decentralization system and the GDP-oriented performance evaluation mechanism, local governments possess strong incentives to attract enterprises for tax base cultiva...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250315.301

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 140 - 154

| F063

A Research on the Impact of Minimum Wage Adjustments on Urban Household Consumption Inequality

Li Wenjie, Ning Lei

The impact of minimum wage adjustments on common prosperity is notably complex due to its dual focus on both enterprises and workers. Although a raise in the minimum wage can tangibly boos...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20241216.403

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 124 - 138

| F272.3；F274

A Research on the Impact of Supply-chain Digital Divide on Supply-Demand Imbalance in Supply Chains

Li Qi, Liu Ligang, Tian Weijian

Addressing the bottlenecks and key issues in the process of supply-chain digitalization is crucial for achieving lean supply-chain management and promoting the coordinated development of s...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20241219.301

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 110 - 123,153

| 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

| F323；F241

Work-Family Balance: Gender Division of Migrants Based on Education Access

Gong Yuhan, Zhang Jinhua

With the deepening of reform and opening up, the scale of migrants between inter-regions and urban-rural has been expanding rapidly. The production activities of migrants cannot be separat...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240819.402

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 155 - 169

| F812

Optimization of the Taxation Business Environment and Realization of the Goal of Employment Stabilization: From the Perspective of Macro and Micro Integration

Chu Deyin, Cheng Yangfan, Liu Wenlong

In recent years, the Chinese government has set positive employment goals, signaling an increase in efforts to stabilize employment. Existing literature does not pay enough attention to th...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240615.403

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 140 - 154

| F062.1

Why do They Emit? A Study on the Impact of Expected Performance Reference Point Dependence on Enterprise Carbon Emissions

Zhang Ke, Qian Jing, Fang Shijiao

As the “Dual Carbon” goal continues to be promoted, enterprises, as the main emitter of carbon dioxide, have always been the focus of discussion in the academic community on ho...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240718.301

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 94 - 108