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学者姓名：黄轩昊
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Abstract ：
Using a sample of private enterprises listed on China's A-shares from 2003 to 2021, we find that, identity issues increase the degree of short-term debt for long-term investments. Furthermore, mechanism tests indicate that identity issues aggravate the short-term debt for long-term investment by exacerbating information asymmetry, increasing operational risk and financing cost. We also reveal that the influence of identity issues weakens with high corporate analyst attention and strong board of directors' independence. The study contributes to the literature by examining the impacts of private enterprises’ identity issues on financial decision-making from the evidence from China. © 2024
Keyword ：
Financing cost Financing cost Identity issue Identity issue Private enterprises Private enterprises Short-term debt for long-term investment Short-term debt for long-term investment
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| GB/T 7714 | Chen, L. , Mu, R. , Dai, Y. et al. Private enterprise identity and short-term debt for long-term investment: Evidence from China [J]. | Finance Research Letters , 2024 , 67 . |
| MLA | Chen, L. et al. "Private enterprise identity and short-term debt for long-term investment: Evidence from China" . | Finance Research Letters 67 (2024) . |
| APA | Chen, L. , Mu, R. , Dai, Y. , Huang, X. . Private enterprise identity and short-term debt for long-term investment: Evidence from China . | Finance Research Letters , 2024 , 67 . |
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Abstract ：
Using a sample of private enterprises listed on China's A-shares from 2003 to 2021, we find that, identity issues increase the degree of short-term debt for long-term investments. Furthermore, mechanism tests indicate that identity issues aggravate the short-term debt for long-term investment by exacerbating information asymmetry, increasing operational risk and financing cost. We also reveal that the influence of identity issues weakens with high corporate analyst attention and strong board of directors' independence. The study contributes to the literature by examining the impacts of private enterprises' identity issues on financial decision-making from the evidence from China.
Keyword ：
Financing cost Financing cost Identity issue Identity issue Private enterprises Private enterprises Short-term debt for long-term investment Short-term debt for long-term investment
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| GB/T 7714 | Chen, Lirong , Mu, Ruirui , Dai, Yanwen et al. Private enterprise identity and short-term debt for long-term investment: Evidence from China [J]. | FINANCE RESEARCH LETTERS , 2024 , 67 . |
| MLA | Chen, Lirong et al. "Private enterprise identity and short-term debt for long-term investment: Evidence from China" . | FINANCE RESEARCH LETTERS 67 (2024) . |
| APA | Chen, Lirong , Mu, Ruirui , Dai, Yanwen , Huang, Xuanhao . Private enterprise identity and short-term debt for long-term investment: Evidence from China . | FINANCE RESEARCH LETTERS , 2024 , 67 . |
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This paper investigates the international accounting network memberships' impact on audit fees. We find that, firstly, the audit fees charged by the member audit firms are significantly higher; secondly, if the revenue, ranking or audit and accounting business share of the international network the audit firm join is higher, the charge is also higher. Additional results show that economic policy uncertainty will intensify this positive relationship, and member audit firms charge higher fees by improving their overseas expertise. We also find that international network memberships will reduce abnormal audit fees, and improve the quality of financial reports.
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| GB/T 7714 | Xiong, Xuemei , Zheng, Ruoting , Liu, Yanjian et al. International accounting network memberships and audit fees: Evidence from China [J]. | PLOS ONE , 2024 , 19 (1) . |
| MLA | Xiong, Xuemei et al. "International accounting network memberships and audit fees: Evidence from China" . | PLOS ONE 19 . 1 (2024) . |
| APA | Xiong, Xuemei , Zheng, Ruoting , Liu, Yanjian , Huang, Xuanhao . International accounting network memberships and audit fees: Evidence from China . | PLOS ONE , 2024 , 19 (1) . |
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Enterprise digital transformation can reshape corporate internal governance models, but it may also influence the workforce in the firms. This study explores the impact of enterprise digital transformation on employee treatment. We find that, enterprise digital transformation significantly promotes better employee treatment. Mechanism analysis reveals that the improvement of internal control and labor income share are potential pathways. Furthermore, the positive correlation between digital transformation and employee treatment is more pronounced in non-stateowned enterprises, technology-oriented firms, and firms with higher operational risk. Moreover, the results suggest that enterprise digital transformation can further enhance corporate value by improving employee treatment. The research suggests that the improvement of digital transformation can be an effective factor for the firms to enhance labor relations.
Keyword ：
Employee treatment Employee treatment Enterprise digital transformation Enterprise digital transformation Firm value Firm value Internal control Internal control Labor income share Labor income share
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| GB/T 7714 | Huang, Xuanhao , Zhu, Linping , Yang, Qiuyi et al. Enterprise digital transformation and employee treatment: Evidence from China [J]. | INTERNATIONAL REVIEW OF ECONOMICS & FINANCE , 2024 , 96 . |
| MLA | Huang, Xuanhao et al. "Enterprise digital transformation and employee treatment: Evidence from China" . | INTERNATIONAL REVIEW OF ECONOMICS & FINANCE 96 (2024) . |
| APA | Huang, Xuanhao , Zhu, Linping , Yang, Qiuyi , Xiong, Xuemei . Enterprise digital transformation and employee treatment: Evidence from China . | INTERNATIONAL REVIEW OF ECONOMICS & FINANCE , 2024 , 96 . |
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Abstract ：
党的二十届三中全会提出深化整治权力集中、资金密集、资源富集领域腐败.国有企业是权力集中、资金密集、资源富集的交汇点.在新时代,有必要对国有企业内部审计体制进行整体性重构,以充分发挥内部审计力量,推动国有企业反腐时间窗口前移,进而实现从事后反腐向事中反腐和事前防腐的转变.本文主要论证加强党对国有企业内部审计全面领导的制度逻辑、理论逻辑和历史逻辑,创新性地提出国有企业内部审计体制应进行整体性重构,变革为隶属于党委(党组)审计委员会直接领导,构建国有企业集团内部审计垂直领导制,实行总审计师的中央或地方各级审计委员会办公室直接委派制.为此,进一步提出与这一改革相适应的配套政策措施,以期推动我国国有企业内部审计工作的高质量发展.本文的理论推断、研究结论与政策建议同样适用于中央和地方各级党政部门、事业单位和人民团体等单位内部审计体制的整体性重构.
Keyword ：
中国特色社会主义 中国特色社会主义 体制重构 体制重构 内部审计 内部审计 国有企业 国有企业
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| GB/T 7714 | 陈汉文 , 黄轩昊 , 陈俊 . 论中国特色社会主义内部审计体制的整体性重构 [J]. | 财会月刊 , 2024 , 45 (21) : 10-17 . |
| MLA | 陈汉文 et al. "论中国特色社会主义内部审计体制的整体性重构" . | 财会月刊 45 . 21 (2024) : 10-17 . |
| APA | 陈汉文 , 黄轩昊 , 陈俊 . 论中国特色社会主义内部审计体制的整体性重构 . | 财会月刊 , 2024 , 45 (21) , 10-17 . |
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Abstract ：
本文以2014—2017年我国A股上市中央企业为样本，基于内部审计全流程监督视角，从事前、事中、事后三个维度检验了内部审计对高管薪酬契约的影响。结果发现，内部审计事前资源投入、事中项目活动和事后意见反馈越多，高管薪酬业绩敏感性越高。进一步地，当外部审计监督力较弱、管理层权力较大时，内部审计对高管薪酬业绩敏感性的影响更加显著。此外，高质量的内部审计有助于降低管理层的超额薪酬与内部薪酬差距，反映了内部审计通过抑制高管过高薪酬有助于实现薪酬管制目标，然而，内部审计对降低高管薪酬粘性的作用较为有限。研究结果揭示了内部审计全过程监督对推动国有企业高管薪酬契约合理化的作用，丰富了内部审计发挥治理功能的相关研究。
Keyword ：
中央企业 中央企业 全流程监督 全流程监督 内部审计 内部审计 薪酬业绩敏感性 薪酬业绩敏感性 高管薪酬契约 高管薪酬契约
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| GB/T 7714 | 黄轩昊 , 刘思义 , 鲁威朝 et al. 内部审计与高管薪酬契约有效性——基于内部审计全流程监督视角 [J]. | 财经论丛 , 2023 , 11 (07) : 68-78 . |
| MLA | 黄轩昊 et al. "内部审计与高管薪酬契约有效性——基于内部审计全流程监督视角" . | 财经论丛 11 . 07 (2023) : 68-78 . |
| APA | 黄轩昊 , 刘思义 , 鲁威朝 , 陈汉文 . 内部审计与高管薪酬契约有效性——基于内部审计全流程监督视角 . | 财经论丛 , 2023 , 11 (07) , 68-78 . |
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In this study, we provide evidence on the effect of introducing state-owned shareholders in non-state-owned enterprises from the perspective of firms' short-term debt for long-term investment. Using Chinese Non-SOEs listed companies from 2010 to 2020 as the sample, we find that the introduction of state-owned shareholders in Non-SOEs significantly promotes the level of short-term debt for long-term investment. We also find the scale of short-term debt, the scale of long-term investment and the quality of internal control play a mediating effect in the relationship between the mixed-ownership reform and the short-term debt for long-term investment. Regional marketization level, economic downcycle, regional banks competition level, the economic policy uncertainty and the firms' market competition power can influence the effect of introducing state-owned share-holders in Non-SOEs. Further, our analysis of the economic consequences of the short-term debt for long-term investment implemented by Non-SOEs demonstrates that it indeed can reduce the cost of debt financing. Overall, the results shed light on the effectiveness of the mixed-ownership reform, and our findings enrich the literature of investment and financing strategy and provides empirical evidence to promote the mixed-ownership reform.
Keyword ：
China China Mixed-ownership reform Mixed-ownership reform Short-term debt for long-term investment Short-term debt for long-term investment
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| GB/T 7714 | Chen, Lirong , Gao, Feiyang , Guo, Tongtong et al. Mixed ownership reform and the short-term debt for long-term investment of non-state-owned enterprises: Evidence from China [J]. | INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS , 2023 , 90 . |
| MLA | Chen, Lirong et al. "Mixed ownership reform and the short-term debt for long-term investment of non-state-owned enterprises: Evidence from China" . | INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS 90 (2023) . |
| APA | Chen, Lirong , Gao, Feiyang , Guo, Tongtong , Huang, Xuanhao . Mixed ownership reform and the short-term debt for long-term investment of non-state-owned enterprises: Evidence from China . | INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS , 2023 , 90 . |
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Abstract ：
财务工作智能化是会计行业发展的最新趋势，把握财务工作智能化的内在逻辑，能够促进财会人员应对与适应会计行业发展变革。基于马克思劳动价值论，本文将马克思关于劳动价值与劳动者的重要论断与会计职业发展特征广泛结合，首先针对“会计消亡论”，从劳动者、劳动资料和劳动对象三大生产力要素剖析人工智能并非导致财务会计职业消亡的深层理论原因；其次，基于马克思劳动价值创造过程观点，分析智能财务劳动的价值创造特性，认为其通过推动内部沟通协作和数据共享产生协作增值价值，并促使财务价值创造向管理或决策环节聚集；最后，结合劳动价值论剖析智能化背景下财会行业挑战与机遇并存的内在原因，并从业务转型、人本理念和伦理道德建设角度提...
Keyword ：
价值创造 价值创造 劳动价值论 劳动价值论 智能财务劳动 智能财务劳动 财务会计职业 财务会计职业 财务工作智能化 财务工作智能化
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| GB/T 7714 | 黄轩昊 , 熊雪梅 , 蔡金叶 . 财务工作智能化的内在逻辑剖析——基于马克思劳动价值论 [J]. | 财会月刊 , 2022 , 5 (15) : 50-54 . |
| MLA | 黄轩昊 et al. "财务工作智能化的内在逻辑剖析——基于马克思劳动价值论" . | 财会月刊 5 . 15 (2022) : 50-54 . |
| APA | 黄轩昊 , 熊雪梅 , 蔡金叶 . 财务工作智能化的内在逻辑剖析——基于马克思劳动价值论 . | 财会月刊 , 2022 , 5 (15) , 50-54 . |
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在全球化趋势下,研究各国或地区文化对审计活动影响的实践意义日益凸显。本文对关于文化对审计影响的文献进行了梳理,主要包括跨国文化差异和我国文化特征对审计活动的影响。本文旨在通过全面把握以文化作为审计影响因素的研究,并通过研究述评,展望未来审计研究如何在文化层面拓展,同时为审计的实践工作提供一定参考。
Keyword ：
全球化 全球化 “关系”型文化 “关系”型文化 审计活动 审计活动 文化差异 文化差异
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| GB/T 7714 | 熊雪梅 , 黄轩昊 . 文化与审计：一个文献综述 [J]. | 财会通讯 , 2021 , (07) : 21-25 . |
| MLA | 熊雪梅 et al. "文化与审计：一个文献综述" . | 财会通讯 07 (2021) : 21-25 . |
| APA | 熊雪梅 , 黄轩昊 . 文化与审计：一个文献综述 . | 财会通讯 , 2021 , (07) , 21-25 . |
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高质量的内部控制有利于完善企业内部激励机制,进而促进企业经营效率效果的提升.然而,现有研究多集中于管理层视角,对普通员工的激励效果则缺乏关注.从员工视角出发,以2014—2017年我国A股上市公司为样本,考察了内部控制对上市公司员工持股计划的影响.研究发现:内部控制质量越高,公司内部推行员工持股计划的可能性越大;同时,内部控制能够显著提高员工持股计划实施后的企业长期绩效.进一步地,内部控制对推行员工持股计划的影响在薪酬激励水平较低、非国有企业和业绩波动较大的企业中更加显著.这意味着,有效的内部控制不仅能够有助于推进员工持股计划,还将提升员工持股计划的实施效果.有效的内部控制将为完善员工激励机制提供重要的保障.
Keyword ：
业绩波动 业绩波动 产权属性 产权属性 内部控制 内部控制 员工持股计划 员工持股计划 员工激励 员工激励 长期绩效 长期绩效
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| GB/T 7714 | 陈汉文 , 欧娟 , 黄轩昊 . 内部控制能够改善员工激励吗?——基于员工持股计划视角 [J]. | 北京工商大学学报（社会科学版） , 2019 , 34 (6) : 23-36 . |
| MLA | 陈汉文 et al. "内部控制能够改善员工激励吗?——基于员工持股计划视角" . | 北京工商大学学报（社会科学版） 34 . 6 (2019) : 23-36 . |
| APA | 陈汉文 , 欧娟 , 黄轩昊 . 内部控制能够改善员工激励吗?——基于员工持股计划视角 . | 北京工商大学学报（社会科学版） , 2019 , 34 (6) , 23-36 . |
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