Center for International Finance and Accounting Studies University of International Business and Economics (UIBE)

Center for International Finance and Accounting Studies University of International Business and Economics (UIBE) Ⅰ、Purpose、orientation、study field Research center’s purpose: This center is to serve the development of China's open economic It adheres to the principle of "Be committed to academic research and theory is for the service of practice”, and it is based on the reform and development of Chinese finance and accounting and oriented at the solving of the important problems of finance and accounting theory It integrates the advantages of international research of our school, treating the Construction of key research fields as the core and the improvement of our country’s accounting theory research and practice level as the fundamental objective, and provides intellectual support for the policy making and corporate decision making and planning ,so that it can be one of the important domestic center which study the international finance and accounting Research center’s orientation: This center is an open academic organization, its orientation is to sparing no effort to make the center as an open platform for academic research exchange and consulting which includes 、 academic research、education、personnel training and project development, and it implements the open model, small institutions and big social Main research field: It is based on the research projects which are ongoing, and integrates accounting auditing and financing ,focusing on the research topic of international finance and accounting ,mainly including five fields as follows (1)the analysis of corporate financial quality (2)value-model financial management research based on VMB framework(3)accounting theory research based on enterprise contract(4) china’s accounting internationalization research under the economic globalization(5)the research of company value and asset pricing (6)auditing research based on corporate management According to the research results from international and domestic accounting frontier, on the basis of analysis and grasp of our own advantages and characteristics, it emphasizes the practical and application of the research result and highlights the international features of research fields Ⅱ、The operating mechanism This center implements the center-responsible system which is leaded by Academic Committee It has a director of Academic Committee, a director of the center and a Secretary-General of the center The Sources of funding of the center is mainly from : (1) School funding (2) College Grants (3) National and provincial-and ministeriallevel funding that is applied by the researchers of the center (4)doing project developments based on the horizontal cooperation with some companies It will not set up independent establishment, using the appointment system, and hires the professors in and out of school as the researchers of the center It is committed to the innovation of the personnel training model, and enrolls master and PhD to help with the work of the researchers of the center The main international and domestic academic organizations that are to form stable contact with the center are: (!)Chinese Management Association (2)Chinese Accounting Association (3) Chinese Institute of Certified Public Accountants (4) ACCA-Association of Charted Certified Accountants (5) CGA-Certified General Accountants Association (6) CPA-Certified Public Accountants Ⅲ.Organization Structure (1) chairman of implemetation of the Center Professor Zhang Xinmin is the chairman of implemetation of the Center for Academic Committee Professor Zhang Xinmin ,born in December 1962, is a Doctor of Philosophy in Management He is now the Dean of Business School of UIBE.He is also the tutor of a Ph.D student、the professor of accountant 、the director of Beijing International Business,Operation research center 、 the member of the National MBA Education Steering Committee 、 the founder of the theory of the analysis of the corporate financial quality He enjoys special government allowances of the State Council Professor Zhang is the member of China AccountingSociety and an executive member of the Accounting Council,UIBE He was selectsd by NECT(Program for New Century Excellent Talents in University) Professor Zhang′s main Research and Teaching Areas shown as follows: accounting theory and practice, financial management, financial quality analysis:its management implication, Business Valuation, Capital Structure and Company Managemen, research of asset management and so on He teachs these courses for managers, MBA, postgradutes,such as Financial Management and Analysis, Analysis and Use of Financial Statement, financial analysis - the quality of analysis and management perspective, analysis of assets quality and management (2) the Director of the Center Director of the Center is Professor Tang Guliang Dr Tang Guliang, Business School professor, is doctoral tutor and Head of the Department of Accounting of UIBE Act as the Ministry of Finance Accounting Standards Advisory Committee of Experts, "accounting" editorial, the China General Chamber of Commerce expert member, Accounting Society of China, the American Accounting Association (AAA) member, British Accounting Association (BAA) member He is also outstanding young teachers of Colleges and universities in Beijing, one of a hundred members project of the new century theories of social science professional, the Ministry of Science and Technology Committee of Experts argument, and senior visiting scholar at British University of Cardiff in 2005 In 1996 Professor Tang obtain the Ministry of Finance doctorate in economics from the Financial Science Institute Since 2000, Professor Tang has served as the National Natural Science Foundation, the Ministry of Education, the Ministry of Finance host a number of research projects Professor Tang published more than 50 academic papers in many core journals, such as "Management World" and "accounting" Professor Tang Guliang has been engaged in corporate finance, accounting management of teaching, research, consulting, and he has contributed in the system of financial group, a comprehensive budget management, financial system, corporate governance and financial strategy analysis In addition, he is the advocate of company's "financial operator" theory (3)Academic Committee Academic Committee includes Accountng doctorial tutor and the leader of Bussiness Scchool.Its main authority are as follows: (1) Deciding the long term planning and short term,(2) evaluating the research That means Academic Committee should evaluate research process and academic exchange comprehensively each year.(3)Determining the achievements and problems ,concluding the gains and losses and pointing out the future directon each year The members basic information of the first Academic Committee display in the form1and as follows 、 Name Title Work Zhang Xinmin Doctoral tutor, professor,dean, director of academic UIBE commission Zhang Doctoral tutor,professor, Vice-President UIBE Jianping Tang Guliang Doctoral tutor,professor Department UIBE chairman、center director Wang Xiuli Doctoral tutor,professor, executive director UIBE Yu Shulian Doctoral tutor,professor UIBE Jiang pin Doctoral tutor,professor UIBE Lei Doctoral tutor,professor UIBE Guangyong Ye Chengang Doctoral tutor,professor UIBE Table Name Kenneth A Merchant Chee W Chow Joanna L Ho Mahmoud Ezzamel Tomo Suzuki okano kou u Anni Title Work professor University of Southern California professor professor professor professor professor professor San Diego State University University of California, Irvine Cardiff University Oxford University osaka city university Taiwan Cheng Wang Liyan professor Peking University Lu Zhengfei Chen xiao Yu Zengbiao Jing xing Wang Huacheng Liu Zhiyuan Sun Zheng professor professor professor professor professor professor professor Pan fei professor Lv Changjiang WeiMinghai Liu feng Song Xianzhong Hu Yuming Fu Yuanlue Yang Xiongsheng Wang Yonghai Liu xing Meng yan Lu Guihua Zhao Dewu professor professor professor professor professor professor professor professor professor professor professor professor Peng Shaobing professor Xie Zhihua Yang Youwu Liu Yuting Zhou Shuhua Chen Yugui Table professor professor professor professor professor Peking University Tsinghua University Tsinghua University Renmin University of China Renmin University of China Nankai University Shanghai University of Finance and Economics Shanghai University of Finance and Economics Fudan University Sun Yat-sen University Sun Yat-sen University Jinan University Jinan University Xiamen University Nanjing University Wuhan University Chongqing University Central University of Finance and Economy Central University of Finance and Economy Southwest University of Finance and Economics Southwest University of Finance and Economics Beijing Technology and Business University Beijing Technology and Business University China Accounting Society China Accounting Society CICPA （4（Researchers of the Center This center has set up a stable and the open research team which take the leader and the academic backbone as the core level The discipline research coverage is broad, meanwhil, the age, the knowledge and the title structure are reasonable, research ability and the level are high The center has the highly effective, capable, scientific research and the teachers troop who dares to develop The center researchers situation follows as table 3: Table Introduction of Center researchers Name Title Work Wang Surong professor UIBE Zhang Xueqian professor UIBE Liu Lixin professor UIBE Wu Ge professor UIBE Li Xiangzhi associate professor UIBE An Yuhua associate professor UIBE Shang Yuqin associate professor UIBE Zheng Jianming associate professor UIBE Yu Shouhua associate professor UIBE Qian Aimin associate professor UIBE Li Ou associate professor UIBE Kong Ningning associate professor UIBE Zhao Xiuzhi associate professor UIBE Zhang Yadong associate professor UIBE Ren Guanhua associate professor UIBE Wu Weixing associate professor UIBE Pan Huifeng associate professor UIBE Zhao Yang Instructor UIBE Cao Yan Instructor UIBE Pu Jun Instructor UIBE Zhong Baigen Instructor UIBE Xu Qin Instructor UIBE The Center will absorb some doctors, masters and foreign scholars to become Research Center researchers, and the list will be determined soon The Center will absorb some foreign scholars to become Research Center researchers, the foundation of research team will provide the teachers and students of accounting profession in UIBE with the platform where they can communicate and inercourse with international forefront scholars And it is significant to our teachers and students to keep abreast of international academic dynamic, absorb thought of the international academic journals and publish in the core paper co-operatively （5（Secretary-General of the Center Secretary-General of the center is Professor Wang Xiuli Wang Xiuli, doctoral tutor, CPA of China, executive director of Accounting Department, obtaining bachelor degree of Renmin University of China in 1988, obtaining master degree of UIBE in 1988, obtained Doctorate of ecnomics of UIBE in 2006 She teached Undergraduates, graduates, MBA and Postgraduate studies classes successively, and the courses follow as Accounting Principles, Foreign trade accounting 、 Financial accounting 、 Financial Statement Analysis 、 Accounting English、Financial Management and Advanced Financial Accounting Her main areas of research is Financial accounting、corporate reporting and analysis, comparison of International accounting standards, and so on Professor Wang is editor in chief of many textbooks, such as Accounts of foreign trade, Accounting Principles, Intermediate Financial Accounting, Interpretation of financial statements She has released more than 20 papers, like Common means Recognition of manipulation of cash flows, systematic analysis of the financial position of enterprises, Analysis of the quality of listed companies profits, Analysis of asset quality, the research of Relations between accounting information disclosure and corporate governance structure, thinking about the quality of capital structure, Quality and Analysis of Cash Flow, Interpretation of Relationship among Cash Flow, Margin and Corporate Life Cycle These papers are released in economic academic journals like Accounting Research and accounting communication and Monthly accounting, International Business 、7、Orgnization Structure Orgnization Structure of Center shown as Chart Academic Committee Director of the Center Researchers Center of the SecretaryGeneral National/International Academic organizations Ⅳ.Main Contributions of the Research Center (1) Establish a Platform for Academic Research and Domestic and International Cooperation Guided by its tenet, the center conducts researches on national and related departmental program on frontiers of international financing and accounting, crucial theoretical and realistic problems faced in China’s economic construction practice It focus on the newest developments of accounting and financing theory and practice, emphasizes on the hot and difficult topics in the field, conducts special researches in the hot issues in the domestic and international circle of accounting and financial management, and gets the progenies and papers published in related core academic journals The center publishes a journal named Development of International Financing and Accounting every year, provides research materials for researchers, compiles related frontier information of all kinds, and holds symposiums and colloquia regularly or irregularly Through the website of the center, researchers can communicate with corporate managers and teachers and students of high schools directly First-class international and domestic accounting experts and scholars are hired by the center so as to promote cross-subject and cross-area academic communication and cooperation, and to improve the teaching and researching ability (2) Enhance the Domestic and International Academic Influence of the school as well as the University For the recent years, Members of the center have made a series of new and remarkable academic achievements in the related areas A large number of provincial rewards have been won, and the academic influences of the school and the university have been enhanced The comparatively important rewards are: Financial Accounting, a MBA course lectured by Professor Zhang Xinmin, wins the second prize of Higher Education Excellent Teaching Aachievements in Beijing Theoretical Research on Quality Analysis of the Company’s Financial Position written by Professor Zhang Xinmin wins the second prize of the Seventh Philosophy and Social Science Excellent Teaching Aachievements in Beijing Comprehensive Analysis Method of Listed Company's Financial Position written by Professor Zhang Xinmin wins the second prize of the Excellent Paper of Accountion Society of China in 2003 Analysis of Financial Statements edited by Professor Zhang Xinmin wins the title of excellent textbook in 2004 Analysis of Financial Statements lectured by Professor Zhang Xinmin wins the title of excellent course in 2005 Theoretical Research on Quality Analysis of the Company’s Financial Position written by Professor Zhang Xinmin wins the third prize of China Academic Humanities and Social Sciences Excellent Aachievements Recognition of the Financial Statement written by Professor Zhang Xinmin wins the title of excellent paper in the Symposium on Financial Management Innovation and VBM of Accountion Society of China Accounting supported by Professor Zhang Xinmin wins the award of Project Establishment of International Characteristics Professional in 2007 Training Mode Test Area of International elite of Industrial and Commercial Management supported by Professor Zhang Xinmin wins the award of Project Establishment of Elite Training Model Innovation Test Area in 2007 10 Prof Zhang Xinmin won the title of “Propellent for China’s Progress in Business Education 2006” in China Management 100, a public appraisal held by CCTV economic channel and other media in Dec 2006 11 Analysis of Financial Statements supported by Professor Zhang Xinmin wins the award of Project Establishment of Elaborate Curriculum of Chain in 2008 12 Accounting Series teaching team led by Professor Zhang Xinmin wins the title of Outstanding Teaching Team in 2008 13 Research on the Product’s Life Cycle and the Leading Guideline about the Turning Point of Profit and Loss written by Professor Zhang Jianping wins the third prize of the 10th An Zijie International Trade Research.(2003) 14 Eight Conflicts and their Co-ordination in Operator Finance written by Professor Tang Guliang wins the first prize of the Excellent Paper of Accountion Society of China in 1999 15 The Theory of Operator Finance written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of Chinain 1999 16 New Discussion to Financial Control written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of Chinain 2001 17 The Theory of the Company’s Financial Management Challenged by Enron’ bankrupt written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of China in 2003 18 The Manager's Value Orientation: Book Profits or Cash Flow written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of China in 2004 19Design of Group Organization and Arrangement of Financial Institutions on the Basis of Strategy written by Professor Tang Guliang wins the Excellent Paper of Accountion Society of China in 2004 20 The Three-dimensional Balanced Strategic Management for Business Growth, Profitability and Risk written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of Chinain 2005 21 The Comparative Analysis of the Model of Sustainable Growth and the Method Research written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of China in 2006 22 FIV Glission Traction Strategic Decision-making and Operational Restructure written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of China in 2006 23 Enterprise Financial Study edited by Professor Tang Guliang wins the first prize of the Ministerial-level Excellent Textbook 24 Advanced Financial Study written by Professor Tang Guliang wins the second prize of the Ministerial-level Outstanding Achievements 25 The Subject of Ministry of Finance: Financial and Accounting Issues of Enterprise Restructure,Merger and Assets Reorganization chaired by Professor Tang Guliang have been identified as excellence in 2002 26 The Mysterious Long-term “double high” Phenomenon: Debt Financing, Systematic Environment and the Characteristics of the Major Shareholders written by Professor Tang Guliang wins the second prize of the Excellent Paper of Accountion Society of China in 2007 27 Accounting of Contracting (Published in July 2004 in China Financial and Economic Press) written by Professor Lei Guangyong wins the Excellent Dissertation in the First National Award for Yang Ji Wan Scholarship (2003.9), the Hubei Provincial Award for Outstanding Doctoral Dissertation (2004.12), and National Award for Outstanding Doctoral Dissertation (2005.6) 28 The Control of Corporate Financial Cost written by Professor Lei Guangyong wins the second prize of the Fifth Hunan Provincial Award for the Excellent Achievement of Social Science(1999); 29 The Confirmation of the Qualifications of Certified Public Accountants and Maintaining the Logic of Economy written by Professor Lei Guangyong wins the second prize of the excellent paper for the Fourth Accounting achievement of scientific research hosted by Hubei Accounting Society (2001) 30 Accountancy Morals (published in April 2002 in Northeast University of Finance and Economics Press) written by Professor Ye Chengang wins the first prize of Excellence Books in Liaoning Province 31 The Realistic Thinking of No cooking the Books and Accounting Integrity written by Professor Ye Chengang wins the third prize of the Excellent Paper of Accountion Society of China in 2003 32 The change of auditing mechanism for Corporate Governance written by Professor Ye Chengang wins the third prize of the Excellent Paper of Accountion Society of China in 2005 33 Management Accounting chaired by Professor Yu Shulian wins the title of Elaborate Curriculum of Beijing in 2006 34 International Financial Management chaired by Professor Jiang Ping wins the award of Project Establishment of Elaborate Curriculum of Beijing in 2008 （ （ Series of High Level Scientific Research Achievements published and released The center has published and released a series of high level scientific research achievements in recent years Some important research projects that have finished or are going on are as follows: Research on Relationship between the Enterprise Financial Quality and the management quality, a project of the National Social Science Foundation of China, chaired by Professor Zhang Xinmin.(NO.04JBJY012) Research on Financial Quality Evaluation of Beijing Listed Company, a project of Beijing Philosophy and Social Science during the 10th Five-Year Plan Period, chaired by Professor Zhang Xinmin.(NO.04JBJG112) Index System Establishment of the Company’s financial quality analysis, a program of Humanities and Social Sciences foundation supported by Ministry of Education, chaired by Professor Zhang Xinmin Analysis of Enterprises’ Financial Position and Management Perspective, a project of Ministry of Finance, chaired by Professor Zhang Xinmin Strategic Financial Management、a project of Ministry of Education during the 10th Five-Year Plan Period, chaired by Professor Zhang Xinmin (NO.01JA630066) Implement Go-out Policy and the Use of Foreign Talents, a subject of the State Administration of Foreign Expert Affair, chaired by Professor Zhang Xinmin Research on Capital Internationalization and Beijin Development Strategy, a project of the Beijin Municipal Education Commission Co- construction Program, chaired by Professor Zhang Xinmin Study on the Operation and Management Mode of Interprovincial NSEETCS (No Stop Electronic Toll Collection System, a program of the Department of Transportation, chaired by Professor Zhang Jianping Research on the EVA’S Performance of Listed Companies in Beijing, a project of the Beijing central project, chaired by Professor Zhang Jianping (NO.07AbJG162、 10 Research on case teaching of Industrial and Commercial Management, a project of the Ministry of Education chaired by Professor Tang Guliang 11 Reconstruction of Beijing State Assets Management System after the 16th National Congress ,a project of the Beijing Academy of Social Sciences, chaired by Professor Tang Guliang 12 Overall Budget Management of Enterprise, a project of the Ministry of Finance, chaired by Professor Tang Guliang 13 Creating the Financial Management Theoretical System of VBM, a project of the Ministry of Finance, chaired by Professor Tang Guliang 14 Overall Budget Management System, a project of Jiaming Group, chaired by Professor Tang Guliang 15 Comparison Case Study on Management Control of Sino-foreign Joint Venture Corporation, a project of the National Natural Science Foundation of China chaired by Professor Tang Guliang.、No.70772002 、 16 Budgeting, Planning and Control for Business Enterprise, a project of World Bank Technical Assistance Project for the Accounting Reform and Development, chaired by Professor Tang Guliang 17 The study on Formation Mechanism and Regulation in Rent-seeking and Collusion of Accounting Intermediary Organization, a project of the Social Science Foundation of Hunan, chaired by Professor Lei Guangyong.(NO.02BY37) 18 Research on Formation Mechanism and Prevention System of Certified Public Accountant (CPA) Auditing, a project of the Humanities and Social Sciences Foundation Program of Ministry of Education, chaired by Professor Lei Guangyong 、NO.02JA790022、 19 Research on Alienation of Auditing Behavior and Supervision in Securities Market, a project of the Ph.D Programs Foundation of Ministry of Education of China, chaired by Professor Lei Guangyong (No.2003034074) 20 Research on Alienation of Accounting Behavior in Listed Company and Supervision Innovation, a program of the National Natural Science Foundation of China, chaired by Professor Lei Guangyong.、NO.70372037、、 21 Legal System, Audit Quality and Investor Protection, a project of the Special Fund Project for National Excellent Doctor Degree Disseration’s author, chaired by Professor Lei Guangyong.(NO.200566) 22 The Functional Orientation and Realization Channels of Harmonious Governmental Audit, a project from Ministry of Finance, chaired by Prof Lei Guangyong 23 Research on the Accounting Consequences of Shareholder Structure Reform and it’s Monitoring, a project of the National Social Science Foundation of China, chaired by Professor Lei Guangyong.(NO.07BJY029) 24 Research on Stakeholders Audit System, a project in the New Century Talents Support, chaired by Professor Lei Guangyong (NO.NCET-06-0144) 25 Research on Corporate Social Responsibility, Ethics Governance and Evaluation System - Based on the Analysis of Corporate Governance Perspective, a General Program of the National Natural Science Foundation of China, chaired by Professor Ye Chengang (NO.70672060) 26 Research on the Company’s Governance Mechanism of the Ethical and Moral Structure, a program of Humanities and Social Sciences foundation supported by Ministry of Education, chaired by professor Ye Chengang (06JA630014) 27 Research on the corporate stakeholders’ moral structure and ethnical governance mechanism, a program in “Project 985” in Nankai University, chaired by Prof Ye Chengang 28 A Study on the Career Scalization and International Development of CPAs, a project in CICPA, chaired by Prof Ye Chengang 29 System Research on methodology and cost theory of business ,a program of Humanities and Social Sciences foundation supported by Ministry of Education, chaired by Professor Yu Shulian (NO.06JA630015) 30 Choice of Exchange Rate Regime, Performance of Macro and Financial Stability: A Global Perspective and Strategy of China, a project of the National Social Science Foundation of China, chaired by Associate Professor Zheng Jianming (NO.06BJL052) 31 Market Imperfection and Theory of Exchange Rate Regime for Renminbi - the best balance of the RMB exchange rate, a project of Fund for the Doctoral Program of the Ministry of Education of China, chaired by associate professor Zheng Jianming (NO.03JB790033) 32.Gradual Opening Up and RMB Exchange Rate Decision Also on Issue of Changes in RMB Exchange Rate after the Accession to the WTO, a project of Henry Ying Tung Fok Education Foundation young teachers fund, chaired by Associate Professor Zheng Jianming.(NO.91084) 33 How to Improve the Western Region's Exports Technology, a project of Political Research Office in Foreign Trade and Economic Cooperation, chaired by Associate Professor Zheng Jianming 34 Related Indicators and Analytical Methods of U.S Monetary Economy Pattern, a project of Political Research Office in Department of Commerce, chaired by Associate Professor Zheng Jianming 35 Chinese Oil Distribution Model Study, a project of Petroleum Industry Association belonged to National Association of Industry and Commercial, chaired by Associate Professor Zheng Jianming 36 The International Supply and Demand Pattern and Trend Studies on the Bulk of the Resources Commodity, a project of Political Research Office in Department of Commerce, chaired by Associate Professor Zheng Jianming Ⅴ Academic Activities Center based on International Business School strengthens the communication and cooperation with the institutes of higher learning at home and abroad, scientific establishments, professional organizations and enterprises.It has held high-level academic activities and invited part-time researchers at the Institutes for academic reports and lectures to our teachers on-the-job and students in reading,which has created a good academic atmosphere for accounting.What’s more,the centre holds international academic seminars every two years, national symposiums every year and regional or school academic exchanges irregularly scheduled.Academic activities of recent years are shown below: June of 2006, the secretary-general meeting of China Accounting Society and the joint meeting of the chairman and the secretary-general of the fifth council of the financial cost branch of China Accounting Society was held in our school At the same time, the fifth appraisal review meeting of 2003 focal accounting topics survey of Ministry of Finance was also held More than ten topic masters who came from finance research institutes of Ministry of Finance,CUFE,CUEB,NKU,BTBU,Shanxi Finance and Economics University, Tianjin University of Finance & Economics , Dongbei University of Finance and Economics , Renmin University Of China and UIBE replied in that meeting; March of 2007, CGA Professor of Accounting & Finance Forum of Beijing-Tianjin area was held in our centre (Theme: The independence of the board of directors); May of 2007, ”VBM” (Value-Based Management) and Financial Management Innovation" proseminar was held in our centre; June of 2008, CGA Professor of Accounting & Finance Forum of Beijing-Tianjin area was held in our centre (Theme: The new accounting standards and its consequences)  ... Wuhan University Chongqing University Central University of Finance and Economy Central University of Finance and Economy Southwest University of Finance and Economics Southwest University of Finance. .. professor University of Southern California professor professor professor professor professor professor San Diego State University University of California, Irvine Cardiff University Oxford University. .. Finance, CUFE,CUEB,NKU,BTBU,Shanxi Finance and Economics University, Tianjin University of Finance & Economics , Dongbei University of Finance and Economics , Renmin University Of China and UIBE replied in