目錄 論文 1 如何讓中小股東有力量？——中國(guó)實(shí)踐與文獻(xiàn)梳理 何慧華 陳婧 方軍雄 32 文以載道——文本分析研究評(píng)述與展望 游家興 張哲遠(yuǎn) 60 高管內(nèi)部薪酬差距與股價(jià)崩盤(pán)風(fēng)險(xiǎn)：“激勵(lì)效應(yīng)”還是“壓力效應(yīng)”？ 李鼎 周澤將 王亞男 94 涉稅專業(yè)服務(wù)機(jī)構(gòu)與企業(yè)實(shí)際稅負(fù) 熊楓 周麗娟 119 國(guó)家審計(jì)能夠抑制地方國(guó)有企業(yè)過(guò)度金融化嗎？——來(lái)自省以下審計(jì)機(jī)關(guān)人財(cái)物管理改革的準(zhǔn)自然實(shí)驗(yàn) 上官澤明 李昕柔 137 CFO事務(wù)所經(jīng)歷與公司債務(wù)融資成本——基于人才流動(dòng)知識(shí)溢出的視角 周楷唐 鄭毓敏 158 數(shù)智時(shí)代的財(cái)務(wù)與會(huì)計(jì)（Ⅱ）：產(chǎn)業(yè)引領(lǐng)VS資本驅(qū)動(dòng)——以共享單車案例為例 劉峰 蘇雅拉巴特爾 郭婷 CONTENTS Articles 1 How to Empower Minority Shareholders? Practices in China and Literature Review Huihua He，Jing Chen and Junxiong Fang 32 Text Stands for Information：A Review and Outlook of Textual Analysis Research Jiaxing You and Zheyuan Zhang 60 Executive Internal Pay Gap and Stock Price Crash Risk：“Incentive Effect”or“Pressure Effect”? Ding Li，Zejiang Zhou and Yanan Wang 94 Professional Tax Service Agency and Effective Corporate Tax Burden Feng Xiong and Lijuan Zhou 119 Can National Audit Inhibit the Excessive Financialization of State-Owned Enterprises? A Quasi Natural Experiment of the Reforms on Personnel and Property Management of Below Provincial Audit Agencies Zeming Shangguan and Xinrou Li 137 CFOs with Public Accounting Experience and the Cost of Debt：A Knowledge Spillover Perspective Kaitang Zhou and Yumin Zheng 158 Finance and Accounting in the Digital Era（Ⅱ）: Industry-Led VS Capital-Driven Development——The Case of Shared Bicycles Feng Liu，SuYaLaBaTeEr and Ting Guo
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