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Accounting information quality,governance efficiency and capital investment choice

China Journal of Accounting research 2016年第4期9卷 251-266页

作者： Jinbu Zhai Yutao Wang School of Public finance Central University of Finance and Economics School of Accounting Central University of Finance and Economics

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information's governance *** capital investment choice as the correlation of growth of operating income between company and industry,this paper investigates whether and to what extent companies focus on their core *** results show that the higher the quality of publicly listed firms' accounting information,the stronger that correlation,particularly when the corporate governance of the listed company is *** findings imply that accounting information quality can thus optimize the capital investment choice,which complements and strengthens the functioning of corporate ***,regulators should pay more attention to the market's power to supervise the behavior of listed firms,improve the governance functions of accounting information and increase the efficiency of capital allocation.

关键词： Accounting information quality Governance efficiency Capital investment choice

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Two decades of tax-sharing system reform in China:a comparative study

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China finance and Economic Review 2015年第1期4卷 116-129页

作者： Bai Yanfeng Wang Kai finance institute Central University of Finance and EconomicsBeijingChina

Two decades have passed since the Tax-sharing System Reform began in *** discuss deep-seated problems in the financial management *** contend that from the point of fiscal relations among different levels of government,the marked decline of the central government’s fiscal revenue as a share of the national total indicates that the macroeconomic regulation and control function of the central government has weakened;from the point of the form of fiscal revenue,the constant downward trend of the proportion of the tax revenue indicates that the old problem of excessive types of fiscal revenue forms have reappeared;from the perspective of tax structure,although the proportion of direct taxes has grown,turnover tax continues to account for the majority of tax revenue and the unbalanced dual-subject tax system has changed little,which indicates China’s tax structure has brought about *** believe that China’s tax reform should be incorporated into the medium-term fiscal planning in order to solve deep-seated problems in operation of the financial management system.

关键词： tax-sharing reform tax structure medium-term fiscal planning

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