目录 论文 1 如何让中小股东有力量?——中国实践与文献梳理 何慧华 陈婧 方军雄 32 文以载道——文本分析研究评述与展望 游家兴 张哲远 60 高管内部薪酬差距与股价崩盘风险:“激励效应”还是“压力效应”? 李鼎 周泽将 王亚男 94 涉税专业服务机构与企业实际税负 熊枫 周丽娟 119 国家审计能够抑制地方国有企业过度金融化吗?——来自省以下审计机关人财物管理改革的准自然实验 上官泽明 李昕柔 137 CFO事务所经历与公司债务融资成本——基于人才流动知识溢出的视角 周楷唐 郑毓敏 158 数智时代的财务与会计(Ⅱ):产业引领VS资本驱动——以共享单车案例为例 刘峰 苏雅拉 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