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

| D912.29;D913.99

Facing the Challenge: Improving the Supervisory Function of Audit Committees in Listed Companies

With the revision of the Company Law and its supporting rules, listed companies will now have audit committees fully take over the responsibilities of the supervisory board, becoming the s...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.010

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 141 - 152

SPECIAL TOPIC | F270

What Type of Corporate Governance Promotes New Quality Productive Forces in Family Firms: A Configurational Analysis under the Mediation of R&D Alliances

Chen Yuan, He Xiaogang

Developing new quality productive forces is essential for high-quality development, making their cultivation in family firms a significant research focus. Based on the data from family fir...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20241213.102

Foreign Economics & Management, Vol. 47, Issue 12, pp. 59 - 78

SPECIAL TOPIC | F270

Cross-sector Policy Dividends: How does Government Data Governance Shape Enterprises’ Market Competitive Advantages? Empirical Evidence from the Establishment of Regional Big Data Administration

Yang Yan, Lu Shiyu, Lin Ling

Data governance serves as the foundation for unlocking the value of data and offers new opportunities for enterprises to reshape their market competitiveness in the digital era. The establ...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20251006.201

Foreign Economics & Management, Vol. 47, Issue 12, pp. 24 - 40

| F0-0

Party Discipline Building Promotes Improved Governance in State-owned Enterprises: Historical Context and Innovative Development

Gong Xiaoying, Pu Zhang, Lang Xuhua

Party discipline building has played a positive role in promoting the improved governance of state-owned enterprises (SOEs). Academic circles have shown growing interest in the relationshi...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20251112.201

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 4 - 17

| F832；F272.92；F275.4

The Optimization Effect of Technology Finance on Income Distribution: From the Perspective of Intra-firm Pay Disparity

Wan Guangcai, Zhao Jiaqi

Enterprises are the core of social income distribution, and unreasonable intra-firm pay disparity not only suppresses employee motivation and harms long-term business development, but also...

First published at: Nov 03, 2025

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doi:10.16538/j.cnki.jfe.20251002.201

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 95 - 109

| F275；F832

Government-guided Funds and Corporate Resilience

Lu Siwei, Gao Bo

In an increasingly complex global economic environment marked by heightened market competition, how to enhance resilience has become critical for firms to effectively navigate uncertainty ...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.301

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 109 - 124

CORPORATE FINANCE | F270

Data Assets and Corporate Financialization: Data Governance or Conceptual Hype?

Li Shu, Zhao Can, Xie Yanxiang

As a novel factor of production characterized by both resource and productivity attributes, data assets play a critical role, and it is essential to explore whether they can empower the re...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250624.201

Foreign Economics & Management, Vol. 47, Issue 10, pp. 21 - 38

| 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

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

| F812

Digitalization of People’s Congress Supervision and Improvement of Fiscal Expenditure Efficiency: Evidence from County-level Budget Networking Supervision Systems

Gong Xiaoyun, Liu Rong, Yang Jin

Under the complex economic conditions characterized by the “triple overlay” challenges, China’s sub-provincial local governments are facing increasingly prominent contradictions between...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250417.401

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 66 - 80