µ±´ú»á¼ÆÆÀÂÛ:2022ÄêµÚ15¾íµÚ4¼­(×ܵÚ40¼­):Volume 15 Number 4 2022

Ŀ¼ÂÛÎÄ1 Êý×Ö¾­¼Ã±³¾°ÏÂÉÏÊй«Ë¾×ÔýÌåÐÅÏ¢Åû¶£ºÑо¿ÊöÆÀÓëÕ¹Íû»Æºê±ó ÕÅ«hÑî ËïÑÅÄÝ36 Âô¿ÕÄÜÔ¼ÊøÆóÒµ¼¯ÍŵÄÕ®Îñ×ʱ¾À©ÕÅÂð£¿Áõ±ó ÀîºÆÈ» ¸Ê¶57 ÂÌÉ«ÐÅ´ûÕþ²ßÓëÆóҵ˰ÊÕ¹æ±ÜÕÔ¾² »Æ¾´²ý ˾ͽº£Ó¨ ÁÖ±ó80 ÆóÒµÕ½ÂÔ²îÒì¶È¶ÔÔ¤ËãÖ´ÐÐÆ«²îµÄÓ°ÏìÑо¿¡ª»ùÓÚ×ÔÔ¸Åû¶µÄÔ¤ËãÐÅÏ¢ÓÐЧÐÔÊÓ½ÇÁõÁè±ù ÁõêÅ ÕÔµ¤112 ÆóÒµµÄÉÌÓþ¼õÖµÐÐΪÄܹ»Ìá¸ß¹ÜÀí²ãÓ¯ÓàÔ¤²â׼ȷÐÔÂð£¿ÕŽðÈô ¡Óê135 ÆóÒµµÄ̼³Ðŵ»áÓ°ÏìÉó¼Æ·ÑÓÃÂ𣿡ª¡ª Ò»¸ö×¼×ÔȻʵÑéÕŹúÇå µË¿­ÁÕ 160 ¿Ø¹É¹É¶«¡°Çå²Öʽ¡±¹ÉȨÖÊѺϵļõ³Ö¶¯Òò¡¢Â·¾¶¼°ºó¹ûÑо¿¡ªÒÔÓ¡¼Í´«Ã½ÎªÀýº«ÓñÁá Ö£ÁÕÇà ÀîÍò¸£ ÁõÃλ·Articles1 Disclosure on Self-Media by Listed Companies in the Digital Economy£ºA Literature Review and Prospects for Future ResearchHongbin Huang£¬Yueyang Zhang and Yani Sun36 Does Short Selling Restrain the Expansion of Debt Financing in Corporate Groups£¿Bin Liu£¬Haoran Li and Lu Gan57 The Green Credit Policy and Corporate Tax AvoidanceJing Zhao£¬Jingchang Huang£¬Haiying Situ and Bin Lin80 The Impact of Corporate Differentiation Strategy on Budget Deviations¡ªFrom the Perspective of Voluntary Disclosure on Budget InformationLingbing Liu£¬Yu Liu and Dan Zhao112 Can Goodwill Impairment Improve the Accuracy of Management Ear