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

| F425

The Continuity of National Spirit and Corporate Risk-taking: A Perspective on Contingent Governance Capacity

Amid accelerating global transformation and profound environmental restructuring, the surge in corporate risk-taking poses a severe threat to the survival of firms, with excessive risk exp...

First published at: Aug 03, 2026

View: HTML | PDF | Download PDF(821.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20260619.302

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 154 - 168

THEORETICAL FRONTIER | F270

AI Value Alignment in Enterprises: Research Progress and Future Prospects

Wang Yanfei, Zhang Xiaonian, Zhu Yu

The rapid development of artificial intelligence (AI) technology has brought significant opportunities for enterprise management, while also posing new governance challenges. As a critical...

First published at: Aug 20, 2026

View: HTML | PDF | Download PDF(1276.8 KB) | ESI

doi:10.16538/j.cnki.fem.20260601.102

Foreign Economics & Management, Vol. 48, Issue 08, pp. 77 - 94

| F752.8

Will Standardized Governance “Stabilize Foreign Investment”?

He Weiwei, Zhang Yabin

As a key component of accelerating the establishment of a new development paradigm of “dual circulation”, “stabilizing foreign investment” constitutes an essential pathway for building...

First published at: Aug 03, 2026

View: HTML | PDF | Download PDF(797.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260519.201

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 35 - 48

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

View: HTML | PDF | Download PDF(960.7 KB) | ESI

doi:10.16538/j.cnki.fem.20260617.202

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

| F830

Does Patient Capital Promote Breakthroughs in Technological Bottlenecks?

Li Jie, Chen Chen, Zhang Yongjie, et al

Against the backdrop of intensified global competition and increasingly severe constraints on key core technologies, how to achieve breakthroughs in bottleneck technologies has become a ke...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(1278.6 KB) | ESI

doi:10.16538/j.cnki.jfe.20260314.102

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 65 - 78,93

| F812

Tax Revenue Growth Pressure and Corporate Tax Compliance Governance: A Perspective Based on Corporate Tax Repayments

Chen Sixia, Liu Kailai, Chen Aihua

Following decades of high-speed growth, the Chinese economy has entered a “new normal” characterized by a deceleration of growth. Concurrently, the government has implemented large-scale...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(1407.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260420.401

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 139 - 153

SPECIAL TOPIC I | F270

Linked in Form, United in Spirit: A Review of Innovation Consortium Research and Prospects

Ouyang Taohua, Cui Hongchao, Xie Yunhui

Innovation consortium, as a novel organizational form that links complementary innovation entities to address scientific and technological challenges, is of great significance for strength...

First published at: Jun 20, 2026

View: HTML | PDF | Download PDF(1446.1 KB) | ESI

doi:10.16538/j.cnki.fem.20250818.401

Foreign Economics & Management, Vol. 48, Issue 06, pp. 3 - 21

| F812；F832

Transition in Land Financing Models and the Prevention and Control of Local Debt Risks

Song Shangbin, Wang Chong

Under land financing models, the implicit debt of local governments not only triggers debt risks but also transmits these risks to financial markets. To prevent and control debt risks, the...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(898.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20260318.401

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 139 - 153

| F812

Local Debt Governance and Urban Industrial Upgrading: From the Perspective of Public Expenditure Control

Hu Bin, Zeng Linghan

In recent years, the rapid expansion of local government debt has made debt governance an important institutional arrangement for improving fiscal sustainability and enhancing the efficien...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(882.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260319.401

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 124 - 138

| F272

Local Government Internet Information Risk Governance, Information Costs, and Enterprise Vertical Specialization

Jiang Muzi, Lu Dong, Chen Ying

With data deeply embedded in enterprise operations, Internet information risks have become externalized and systemic, severely threatening enterprise stability. In this context, enterprise...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(976.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20250624.102

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 35 - 49