History & Research Bases

This center was based on the Accounting Research Institute of the Accounting Department of Xiamen University, and at the basis of the Accounting Department of Xiamen University. The Accounting Research Institute of Xiamen University, established under the approval of Xiamen University, aimed at promoting scientific research in this discipline. Xiamen University accounting department was founded in 1924, after several generations of struggle, it has developed into a critical center for national wide accounting research, education & training and consulting services with strong teacher force, reasonable staff age structure and knowledge structure, abundant scientific research results, and excel teaching and research facilities, ranking in the first-class level in our country, and has a certain influence abroad as well.
Xiamen University’s accounting discipline is one of the national key disciplines, the first batch of master and doctoral station, backbone discipline of doctoral program under Business Administration subject of Xiamen University, supporting discipline of Business Administration postdoctoral research station, and one of the Xiamen University "211 Project" key construction disciplines as well. Over the years, Xiamen University has undertaken a number of national and provincial scientific research projects, published a large number of high quality academic research publications and a series of teaching materials, which have a significant impact on the accounting areas, among these, “Accounting Basis”, “Management Accounting” and "Western Financial Accounting" have issued nearly a million copies. Besides, Xiamen University won the national and provincial research rewards several times, including the National Social Science Foundation Excellent Award (the only one in Accounting) and the first class reward of general higher school humanities and social sciences research. In addition, it successfully organized the international and national academic conference many times and made an important contribution to the construction and development of the accounting discipline in China.
Accounting academic leaders and the backbone of Center for Accounting Studies of Xiamen University have been active in the domestic and foreign academic stage for a long time, so that academic achievements of the three generations of the old, middle-aged and young has been generally recognized by peer. In China's accounting academic leaders list in the first issue of the “Accounting Communication” in 2000, three generations of accounting academic leaders are researchers of our center.
The academic leaders of center occupied a series of important positions in related academic organizations and institutions both at home and abroad, such as: members of first and second State Council discipline appraisal group, vice president and consultant and director of Accounting Society of China, members of China Accounting Standards Committee, editorial consultants of “Accounting Research", members of the editorial policy division from "International Journal of Accounting" and distinguished committee experts from the talent center of Ministry of Finance, former director from Senior Economist Committee of State Education Commission, director of the Teaching Guidance Committee of Ministry of Education, the director from Business Administration Discipline Guidance Committee of Ministry of Education, president of Chinese Accounting Professor Association, chairman and members of the Liberal Arts Academic Committee of Xiamen University.
The young academic backbone of the research center of Xiamen University is growing rapidly, and has received recognition from the academia. Among them, two people are the cross-century talents of the Ministry of Education, two are top ten outstanding youth social science workers of Fujian Province, and two enjoy the government special allowance. In addition, there are members of Academic Committee of Accounting Society of China, directors of Chinese Accounting Professors Association, vice president of Chinese Youth Scholars for Financial Cost Research Association, editorial consultant for Journal of Accounting Education (English Edition), editorial members of "China Accounting and Finance Review” ( in Chinese and English Bilingual), judges from National Social Science Fund Project, judges from projects of National Natural Science Fund and Hong Kong University Grants Committee research project.
The full-time research staff in Research Center for Accounting Studies of Xiamen University cultivated a large number of high quality personnel for China. So far, 130 masters have been trained, 76 doctoral (not included students in school) and 4 postdoctoral have been graduated. Among them, there are the first master and Ph.D in Economics (Accounting) in China, the first Ph.D of accounting in Taiwan, the first Ph.D in auditing, the first accounting Ph.D achieved by female, the first foreign accounting Ph.D and the first accounting postdoctoral. These talents grew up and became the backbone in the national economic construction, scientific research and teaching area, such as presidents, vice presidents, department heads, professors and doctoral tutors of key universities directly under the Ministry of Education. In addition, there are domestic visiting scholars, teachers, senior management in securities exchanges and securities companies, leading finance executives in banks and large and medium-sized enterprises, the financial management of colleges and universities.

Research Base
The academic leaders of the Research Center for Accounting Studies in Xiamen University have always been in the leading position in the domestic academic research. In the early 1960s, the honorary director, Professor Jiashu Ge and Professor Xuying Yu founded "Fund Movement Theory" has a great nation-wide influence, which was known as the “Southern School” of accounting theory. In the process of exploring the socialist market economic mechanism, they are the first to introduce and develop the "Information System Theory", which is the most influential representative school in the field of accounting properties nowadays. Honorary director of the center, Professor Jiashu Ge had been in the academic frontier of accounting basic theory and methodology research, and made important contributions in bringing order out of chaos in the accounting theory, the open-up of accounting theory system and theoretical research about accounting standards in our country, accounting theory system in China's development and accounting standards. Another honorary director of the center, Professor Xuying Yu was known as one of the pioneers and founders of management accounting in China, who made important contributions in creating a modern management accounting theory and methodological system with Chinese characteristics and developing the "General Theory of Management Accounting System". From 1985, Professor Yu began to go to United States, Canada, Britain, France, Australia, Japan and other countries, undertook widely international academic exchanges, and achieved fruitful results. Professor Shuipeng Wu's achievements in accounting basic theory have also been widely recognized by his peers.
The full-time faculty of center are in the leading or dominant position in the following domestic research areas: (1) accounting basic theory and accounting standards; (2) corporate financial report; (3) modern management accounting theory; (4) strategic management accounting; (5) international management accounting; (6) the optimization of corporate capital structure; (7) accounting policies; (8)corporate governance structure; (9) price change accounting; (10) government and not-for-profit organization accounting; (11) management auditing; (12) equity investment management. In addition, the research staff of the center carried out a large number of consulting services for government departments and large and medium-sized enterprises.
After decades of academic accumulation, accounting discipline of Xiamen University has formed a rigorous and realistic academic style, rich and active academic atmosphere with deep and strong academic background, a broad and open-minded academic style. Undoubtedly, these are the precious wealth and building foundation of our center.