金友良｜中南大学｜学者主页

2026

地方产业链政策创新能实现企业“经济—环境”双赢吗？——基于产业链“链长制”的准自然实验

曾辉祥，刘辰雲，周琼，金友良，龚方圆

《财经研究》，Vol. 52, No. 1

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2026

都市圈工业固废资源化协同治理价值补偿策略研究

金友良，尹伟

《生态经济》

2026

环保法治强化的企业债务融资效应——基于新《环保法》与环保法庭的双重视角

金友良，王岩溪，赵沁馨，曾辉祥

《财务与金融》

2026

Rebalancing: The effect of corporate investment under digital environmental regulation

Youliang Jin, Qinxin Zhao, Huixiang Zeng

Journal of Business Research

DOI

2025

委托运营模式下关联交易定价优化研究——以B高铁公司为例

孙舰波，金友良，陈婕

《财务与金融》

2025

政府数字化转型与企业税收规避——基于“大数据局”设立的准自然实验

金友良，孙天虹，曾辉祥，程序

《系统工程理论与实践》，Vol. 45, No. 5

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2025

基于预算绩效管理的关联交易激励约束机制研究——以J高铁公司为例

金友良，陈小琬，彭世淳

《商学研究》

2025

资源价值流会计的拓展研究——都市圈工业固废资源化协同治理视角

金友良，曾辉祥

《会计研究》，No. 3

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2025

Does tax incentive improve corporate resilience?A quasi-natural experiment based on value-added tax retained rebate policy

Youliang Jin, Xuan Feng, Huixiang Zeng

International Economics

DOI

2024

Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's environmental fees to taxes

Youliang Jin, Shujuan Wang, Xu Cheng, Huixiang Zeng

Journal Of Business Research，Vol. 171

DOI

2024

Does Digital Government Transformation Inhibit Corporate Environmental Violations Evidence From the Big Data Bureau in China

Youliang Jin, Xin Li, Huixiang Zeng, Xu Cheng

Ieee Transactions On Engineering Management，Vol. 71

DOI

2023

Does the Environmental Tax Reform Positively Impact Corporate Environmental Performance?

Manru Peng, Chendie Wei, Youliang Jin, Hangxin Ran

Sustainability，Vol. 15, No. 10

DOI

2023

Government environmental information disclosure and corporate carbon performance

Manru Peng, Shichun Peng, Youliang Jin, Shujuan Wang

Frontiers in Environmental Science

DOI

2023

Corporate Social Responsibility and Environmental Resource Governance

Huixiang Zeng, Zhifang Zhou, Zongfeng Xiu, Youliang Jin

Sustainability

DOI

2022

Impact of environmental taxes on remanufacturing decisions of a duopoly

You Qiu, Youliang Jin

Economic Change And Restructuring，Vol. 55, No. 4

DOI

2022

The financial effect of firm digitalization: Evidence from China

Huixiang Zeng, Hangxin Ran, Qiong Zhou, Youliang Jin, Xu Cheng

Technological Forecasting And Social Change，Vol. 1830

DOI

2022

Regional environmental supervision and corporate environmental investment: from the perspective of ecological damage compensation

Huixiang Zeng, Cheng Chen, Youliang Jin, Qiong Zhou

Environmental Science and Pollution Research

DOI

2022

Tightening of environmental regulations and corporate environmental irresponsibility: a quasi-natural experiment

Huixiang Zeng, Xinxin Zhang, Qiong Zhou, Youliang Jin, Jin Cao

Environment Development and Sustainability

DOI

2021

回收频率对企业废弃物资源化定价的影响——生态产业链视角

金友良，李玲娇

《价格月刊》

DOI

2021

Does China's river chief policy improve corporate water disclosure? A quasi-natural experimental

Qiong Zhou, Yuyao Wang, Meng Zeng, Youliang Jin, Huixiang Zeng

Journal of Cleaner Production

DOI

2020

Is evil rewarded with evil? The market penalty effect of corporate environmentally irresponsible events

Youliang Jin, Chen Cheng, Huixiang Zeng

Business Strategy And The Environment，Vol. 290, No. 30

DOI

2020

考虑负制品回收的产品生产过程经济性评价

彭满如，金友良

《湘潭大学学报(哲学社会科学版)》，Vol. 44, No. 1

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2020

“环保费改税”会影响企业绩效吗?

金友良，谷钧仁，曾辉祥

《会计研究》，No. 5

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2020

The capital market reaction to Central Environmental Protection Inspection: Evidence from China

Huixiang Zeng, Beiyun Dong, Qiong Zhou, Youliang Jin

Journal of Cleaner Production

DOI

2020

A government value compensation model of waste recycling in an industrial park: A game theory approach

Youliang Jin, Zheng Tang, Qiong Zhou, Huixiang Zeng, Shaowan Mo

Journal of Cleaner Production

DOI

2019

区域矿产资源资产价值核算研究

曾辉祥，金友良，袁杨坚

《商学研究》

2019

园区工业废弃物资源化价格模型及应用--生态产业共生视角

金友良，贺蒙，曾辉祥

《系统工程理论与实践》，Vol. 39, No. 9

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2019

Pricing decisions about waste recycling from the perspective of industrial symbiosis in an industrial park: A game model and its application

Meng Dong He, Youliang Jin, Huixiang Zeng, Jin Cao

Journal of Cleaner Production

DOI

2018

资源价值流会计在园区的扩展研究——废弃物资源化视角

金友良，彭满如，李世辉

《会计研究》，No. 9

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2018

废弃物资源化理论研究综述:价值流转视角

金友良，沈玖柒

《资源开发与市场》

2017

基于雾霾治理的企业环境绩效指标构建

彭满如，金友良，范忞

《中南大学学报(社会科学版)》，Vol. 23, No. 5

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2017

信息化系统下内部审计风险与防范

金友良

《现代经济信息》

2017

工业废弃物交换价格及效益模型构建——基于产业共生视角

金友良，欧楠

《财务与金融》

2016

汽车产业再生资源利用的价格形成探讨

金友良，樊琦

《西安财经大学学报》

2015

机构投资者持股、政治联系与审计定价——基于民营上市公司的经验证据

金友良，徐文婷

《经济与管理》，Vol. 29, No. 4

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2015

基于生命周期的企业环境成本内部化探讨

金友良，李晶晶

《西安财经大学学报》

2013

估时作业成本法在酒店CPA中的应用研究——以某酒店为例

金友良，吴莹

《西安财经大学学报》

2012

资源价值在企业循环经济中的计量研究—以氧化铝生产为例

金友良

《财经理论与实践》，Vol. 33, No. 2

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2012

Research on the Measurement of Resources Value in the Circulation Economy:Take the Aluminum Oxide Production as an Example

Youliang Jin

Caijing lilun yu shijian

2011

基于循环经济的企业资源价值流转核算研究

金友良

《华东经济管理》，No. 1

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2011

循环水利用对企业经济效益的影响探讨

金友良

《企业经济》，No. 6

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2011

Research on the Enterprise Resource Flow Value Accounting Based on Circular Economy

Youliang Jin

Huadong jingji guanli

2010

铝工业环境影响研究及可持续发展建议

金友良，万红艳

《生态经济(学术版)》

2010

On Material Flow Cost Accounting's Logic Jumping-Off Point

Xiying Luo, Youliang Jin

DOI

2010

Enterprise Environmental Management Innovation and Resource Flow Accounting under a Recycling Economy

Zhifang Zhou, Youliang Jin

DOI

2009

基于环境视角的存货成本管理探讨

金友良，韩群红

《生态经济(学术版)》

2009

论流程制造业循环经济的价值流分析

肖序，金友良

《珞珈管理评论》

2008

论资源价值流会计的构建——以流程制造企业循环经济为例

肖序，金友良

《财经研究》，Vol. 34, No. 10

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2008

Discussion on Construction of Resources Value Flow Accounting——By Way of Recycling Economy in Process-based Manufacturing Enterprises

Youliang Jin

Cai-jing yanjiu

2002

具体会计准则中存在的三个问题

金友良，肖序

《财会通讯》

2001

战略管理会计几个基本理论问题的探讨——兼论邯钢运用战略管理会计创佳绩的经验

金友良，肖序

《广西财务与会计》

精选作品

期刊论文

地方产业链政策创新能实现企业“经济—环境”双赢吗？——基于产业链“链长制”的准自然实验

都市圈工业固废资源化协同治理价值补偿策略研究

环保法治强化的企业债务融资效应——基于新《环保法》与环保法庭的双重视角

Rebalancing: The effect of corporate investment under digital environmental regulation

委托运营模式下关联交易定价优化研究——以B高铁公司为例

政府数字化转型与企业税收规避——基于“大数据局”设立的准自然实验

基于预算绩效管理的关联交易激励约束机制研究——以J高铁公司为例

资源价值流会计的拓展研究——都市圈工业固废资源化协同治理视角

Does tax incentive improve corporate resilience?A quasi-natural experiment based on value-added tax retained rebate policy

Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's environmental fees to taxes

Does Digital Government Transformation Inhibit Corporate Environmental Violations Evidence From the Big Data Bureau in China

Does the Environmental Tax Reform Positively Impact Corporate Environmental Performance?

Government environmental information disclosure and corporate carbon performance

Corporate Social Responsibility and Environmental Resource Governance

Impact of environmental taxes on remanufacturing decisions of a duopoly

The financial effect of firm digitalization: Evidence from China

Regional environmental supervision and corporate environmental investment: from the perspective of ecological damage compensation

Tightening of environmental regulations and corporate environmental irresponsibility: a quasi-natural experiment

回收频率对企业废弃物资源化定价的影响——生态产业链视角

Does China's river chief policy improve corporate water disclosure? A quasi-natural experimental

Is evil rewarded with evil? The market penalty effect of corporate environmentally irresponsible events

考虑负制品回收的产品生产过程经济性评价

“环保费改税”会影响企业绩效吗?

The capital market reaction to Central Environmental Protection Inspection: Evidence from China

A government value compensation model of waste recycling in an industrial park: A game theory approach

区域矿产资源资产价值核算研究

园区工业废弃物资源化价格模型及应用--生态产业共生视角

Pricing decisions about waste recycling from the perspective of industrial symbiosis in an industrial park: A game model and its application

资源价值流会计在园区的扩展研究——废弃物资源化视角

废弃物资源化理论研究综述:价值流转视角

基于雾霾治理的企业环境绩效指标构建

信息化系统下内部审计风险与防范

工业废弃物交换价格及效益模型构建——基于产业共生视角

汽车产业再生资源利用的价格形成探讨

机构投资者持股、政治联系与审计定价——基于民营上市公司的经验证据

基于生命周期的企业环境成本内部化探讨

估时作业成本法在酒店CPA中的应用研究——以某酒店为例

资源价值在企业循环经济中的计量研究—以氧化铝生产为例

Research on the Measurement of Resources Value in the Circulation Economy:Take the Aluminum Oxide Production as an Example

基于循环经济的企业资源价值流转核算研究

循环水利用对企业经济效益的影响探讨

Research on the Enterprise Resource Flow Value Accounting Based on Circular Economy

铝工业环境影响研究及可持续发展建议

On Material Flow Cost Accounting's Logic Jumping-Off Point

Enterprise Environmental Management Innovation and Resource Flow Accounting under a Recycling Economy

基于环境视角的存货成本管理探讨

论流程制造业循环经济的价值流分析

论资源价值流会计的构建——以流程制造企业循环经济为例

Discussion on Construction of Resources Value Flow Accounting——By Way of Recycling Economy in Process-based Manufacturing Enterprises

具体会计准则中存在的三个问题

战略管理会计几个基本理论问题的探讨——兼论邯钢运用战略管理会计创佳绩的经验

预印本

Power Equilibrium: Bidirectional Transmission Between Supply Chain Digitalization and Trade Credit

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