Fa-Qun Wang

Restructuring of the Accounting System under the Background of New Productivity: An Empirical Analysis of ESG-Oriented Financial Performance Evaluation and Value Management Path

In response to the increasing demand for sustainable development under the framework of new-quality productivity, this study proposes an ESG-oriented financial performance evaluation and value management framework. Using panel data from Shanghai and Shenzhen A-share manufacturing enterprises during 2018–2023, principal...