目錄 論文 1 如何讓中小股東有力量？——中國實踐與文獻梳理 何慧華 陳婧 方軍雄 32 文以載道——文本分析研究評述與展望 游家興 張哲遠 60 高管內(nèi)部薪酬差距與股價崩盤風險：“激勵效應(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)機構(gòu)與企業(yè)實際稅負 熊楓 周麗娟 119 國家審計能夠抑制地方國有企業(yè)過度金融化嗎？——來自省以下審計機關(guān)人財物管理改革的準自然實驗 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——基于人才流動知識溢出的視角 周楷唐 鄭毓敏 158 數(shù)智時代的財務(wù)與會計（Ⅱ）：產(chǎn)業(yè)引領(lǐng)VS資本驅(qū)動——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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