(Monthly)No.12, 2023(General Serial No. 374)
Contents
Basic Parameter of the Journal:CN14-1221/F鄢1979鄢M鄢A4鄢128鄢ZH鄢P鄢预20鄢4000鄢9鄢2023-12
Digital Technology Innovation, Cross-Industry Technology Spillover and
Enterprise Environmental Performance
——From the Perspective of Digital Patent R&D of Listed Companies
SHEN Chen-rong,GAO Bo(1)
Economic Effects of Artificial Intelligence Policy
——Quasi-Natural Experiment Based on the Artificial Intelligence Policy
in 2015 SUN Hao-ying, LI Sheng-hu(i 16)
Digitization of Inclusive Finance, Equalization of Public Service and
Common Prosperity of Farmers in Rural Areas
——Empirical Analysis on County Statisics
ZHANG Xiang, RAN Guang-he(30)
How Does the Debt Servicing Pressure of Local Government Affect the
Actual Payment of Enterprise Social Insurance Contributions
——Discussion on the Effect of Local Debt Governance and Social
Security Levy Subject Reform
ZENG Xiang-jin, WEI Xiao-lin, FENG Meng-long(44)
E-Commerce Development and Rural Non-Farm Payrolls Growth
——Analysis Based on CFPS Data
CHEN Jian-lei, WANG Chun(57)
Digital Technology Empowers Farmers to Increase Income:
Action Mechanism and Influential Effect
SU Qun, XING Huai-zhen, LIU Chen(72)
Doesthe Hidden Debt of Local GovernmentsIntensify the“Innovation Trap”
——Evidence from the Substantial Innovation of Listed Companies
DONG Xiang-shu, ZHAO Meng-chao, WANG Jin-me(i 87)
How do Policies’“Pushing Force”and“Pulling Force”Affect Enterprise
Innovation
——Theoretical Analysis and Research Prospect
YE Wen-hui, ZHOU Jing(101)
Why does Enterprise Digital Transformation Increase the Difficulties of
Taxation
——Evidence from the Tax Avoidance Activities of Chinese Listed
Enterprises CHEN Kai, YANG Ya-ping(111)
JOURNAL OF SHANXI UNIVERSITY
OF FINANCE AND ECONOMICS
No . 12. 2023
General SerialNo. 374
(Monthly)
Editor-in-chief: Tian Xiang-yu
Assistant Editor-in-chief: Mi Zi-chuan
Editorial Director:
Assistant Editor-in-chief:
Vice Editorial Director:
Assistant Editor-in-chief:
Supervised by: Shanxi University of Finance
& Economics
Sponsored by: Shanxi University of Finance &
Economics
Edition & Publication: the Editorial Office of
Journal of Shanxi University of Finance & Eco原
nomics
Issue Scope: Open
Issued by: Shanxi Postal Distribution Bureau
Issued abroad by: International Book Trading
Corporation of China ( P.O. Box 399, Beijing,
China)
Printed by: Shanxi Kelin Printing Co., Ltd
Price: 预20
Address: No.140 Wucheng Road of Taiyuan,
Shanxi, China
Tel: 0086-0351-7666806
Post Code: 030006
E-mail: sxcdxbbjb@163.com
Submission System: http://xb.sxufe.edu.cn
Advertising License: 2019019
Publication Date: Dec. 28, 2023
CN Serial Number: CN 14-1221/F
International Standard Serial Number:
ISSN 1007-9556
Qin Xing-jun
Ma Ke-wei