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

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| F812.42;F273.1

Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies

Liu Jindong, Li Yimeng

In recent years, as market expectations have relatively weakened, firms are facing increasing uncertainty. R&D strategies are becoming more conservative, making the problem of “quanti...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63

| D922.6;X32

The Demonstration and Competition Effects of Central Environmental Interviews: An Empirical Analysis Based on Industrial SO2 Emissions

Gao Xinyu, Wang Fanfan, Song Malin

The central environmental interview system was established as a new tool for environmental governance to address the governance failure caused by inefficient policy implementation under th...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230418.202

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 154 - 168

| F241.34

Multi-level Pension Security System, Delayed Retirement and Pension Sustainability

Yu Xinliang, Guo Wenguang, Li Qian, et al

The continuous decline in China’s labor supply and the gradual disappearance of the traditional demographic dividend have put greater operational pressure on the basic pension insurance a...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230414.302

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 34 - 48

| F840.67;F810.45

Participation Choice of Pension Insurance for New Format Practitioners: Is the Higher the Contribution Index and Payment Period, the Better? Based on the Perspectives of Fund Sustainability and Pension Substitution Rate

Zeng Yi, Lin Yiyang

New format practitioners belong to the urban employment population, but the characteristics of de-employer work make them lack fixed labor relations. The basic pension insurance for urban ...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.006

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 73 - 87

| F275;C913

Do “Good Deeds” Bring Consistent Performance Returns under the Goal of Common Prosperity? A Resource Variance Test Based on Donation Motivations

Wang Shaohua, Zhang Wenjing, Gao Mingmin

The donation behavior of enterprises can not only improve the level of their own moral capital and improve the relationship with stakeholders, but also temporarily relieve some pressure on...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.010

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 137 - 152

| F812

Fiscal Competition，Soft Budget Constraints and Local Fiscal Sustainability

Du Tongwei, Zhang Yishan, Li Tianyu

Given the complex and severe external economic environment and the increasing downward pressure on the domestic economy, fiscal policy, as a structural policy, is expected to stabilize gro...

First published at: Nov 03, 2020

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doi:10.16538/j.cnki.jfe.20200616.402

Journal of Finance and Economics, Vol. 46, Issue 11, pp. 93 - 107

| F840.61

Decreasing the Premium Rate of Pension Insurance and the Sustainability of Pension Insurance Fund: Can You Have Your Cake and Eat It?

Zeng Yi, Li Xiaolin

At present, the social insurance contribution rate of urban employees in China is as high as 40%. The excessive payment rate will bring heavy burden to enterprises and employees. Report of...

First published at: Aug 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.04.008

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 04, pp. 100 - 111

| F840.684

The Impact of Universal Two-child Policy on the Solvency of Pooling Fund of Basic Medical Insurance for Urban Employees: Improving or Worsening?

Zeng Yi, Ling Yun, Zhang Xinjie

With the rapid population aging, the payment pressure of China’s social insurance fund is increasing year by year. To relieve population aging and solve relevant problems induced by popul...

First published at: Oct 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.05.005

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 05, pp. 52 - 63