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

| F812；F272

Walk Toward “Intelligence”: Can VAT Credit Refund Promote Enterprise Intelligent Development?

Artificial intelligence (AI) stands as the core driving force behind the new round of technological revolution, playing a pivotal role in the high-quality development of China’s economy a...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250315.401

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 125 - 139

SPECIAL TOPIC | F270

The Supply Chain Spillover Effect of ESG Performance Aspiration Gap: Empirical Evidence from Trade Credit Financing

Luo Jinhui, Su Yang

With the government’s continuous promotion of the “dual carbon” strategy and the vigorous development of green productivity, the ESG concept of “balancing morality and benefits” is re...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20241224.201

Foreign Economics & Management, Vol. 47, Issue 07, pp. 3 - 19

| F275.5;F832.1

Will Interbank Cooperation Affect Corporate Leverage Manipulation? A Quasi-natural Experiment Based on Joint Bank Credit

Wang Shengnian, Huang Jichen, Ren Chao

High leverage is one of the significant risk challenges currently facing the Chinese economy. The Administrative Measures for Joint Credit by Banking Financial Institutions (Trial) aims to...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250319.301

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 138 - 152

| F812

Bank Credit Lines, Credit Utilization Rate, Urban Investment Bond Pricing

Chen Shanshan, Cai Dongmei, Zhong Ninghua

As of the end of 2023, local government finance vehicles (LGFVs) had 72 trillion yuan in interest-bearing debt, with only a 71.48% coverage ratio for maturing debt from operating cash flow...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250222.201

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 96 - 109

| F832;F425

Will Financial Innovation Improve the Quality and Efficiency of the Real Economy? Evidence from Credit Risk Mitigation Tools

Chen Wenzhe, Shi Ning, Liang Qi, et al

In recent years, against the backdrop of the wave of bond defaults restricting the normal financing of bonds, China has innovated the regulatory system and practical model of Credit Risk M...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250220.301

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 81 - 95

| F239.44;F812.7

Technology-empowered Auditing: The Market Economy Effect of Informationization Construction in Audit Institutions—Micro Evidence from the Pricing of Local Treasury Bond Issuance

Wang Yu, Wei Lai, Pan Jun

As the era evolves, digital transformation is profoundly reshaping the audit industry’s development landscape. “Technology-empowered Auditing” becomes the core driver of audit work in t...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.008

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 109 - 123

| F274

Can Supply Chain Stability Achieve Stable Employment?

Dong Hao, Yan Qing

In the critical period of economic transformation and upgrading, affected by factors such as fluctuations in domestic and foreign market demand and international trade disputes, China’s u...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20240118.103

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 123 - 137

| F832.4

Can Bank Fintech Extend Corporate Credit Term? From the Perspective of Bank Credit Allocation

Niu Hua, Lian Mengyao, Zhu Li

The development of Fintech provides an important opportunity to alleviate the supply-demand imbalance between banks and enterprises. From the perspective of bank credit allocation, this pa...

First published at: Jan 03, 2025

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doi:10.16538/j.cnki.jfe.20241022.302

Journal of Finance and Economics, Vol. 51, Issue 01, pp. 154 - 168

SPECIAL TOPIC | F270

A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries

Zhou Zejiang, Liu Jin, Lei Ling

As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37

| F241

Bankruptcy Trial Reform, Creditor Protection, and Employment Stabilization

Zhou Lei, Hu Keyu, Zhang Zhengping

Employment protection is crucial for socio-economic stability, and employment growth remains a key focus in economics. Local governments often implement fiscal subsidies and other rescue m...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20241014.301

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 62 - 75,136