From August 7th to 9th in 2020, "the Fifth Training Seminar for Young Backbone Professors" was successfully held in Xiamen University. This event was hosted by the Center for Accounting Studies of Xiamen University, and more than 40 teachers from nearly 20 universities across the country participated in this seminar.
Professor Liu Feng, director of the Center for Accounting Studies of Xiamen University and Editor-in-Chief of Contemporary Accounting Review, presided over the opening ceremony. He briefly introduced the original intention, authentic intention, goal and vision of the seminar for young backbone teachers held by the Accounting Development Research Center of Xiamen University, and expressed a warm welcome to all the teachers. This seminar highly meets the needs of young teachers from counterparts universities for their future development. The tailor-made courses are closely integrated and have different focuses.
Seven professors were invited to give lectures for this seminar, including highly respected academic researchers, as well as rising academic stars. Some of them are well-known experts in the field of accounting and finance, some are senior professors who are good at social science research.
The topics presented by the professors were: "Promoting and Deepening China's Government Accounting Reform: From Policy to Research" by Professor Li Jianfa, former executive deputy secretary of the Party Committee of Xiamen University, President of the school of management, and full-time researcher of the Center for Accounting Studies of Xiamen University; "Dynamic Balance Management - The Underlying Logic of Financial Management" by Professor Mao Fugen; "New Advances in Audit Research and Empirical Methods" by Associate Professor Liu Xinming, full-time researcher at the Center for Accounting Studies of Xiamen University; "Recent Empirical Studies on Individual Decision Makers: A ‘Human-Like’ Perspective" by Assistant Professor Shentu Lirong, full-time researcher at the Center for Accounting Studies of Xiamen University; "Research on Corporate Innovation Based on Finance and Governance Perspective - Also Talking about the Experience of Subject Declaration" by Professor Wu Chaopeng, Executive Vice Prisident of School of Management, full-time researcher at Department of Finance and the Center for Accounting Studies of Xiamen University; "Economic Analysis of Institutions and Accounting Application" by Professor Long Xiaoning, Executive editor of Contemporary Accounting Review, Xiamen University; "Accounting and Human Civilization: The New Positioning of Accounting" by Professor Liu Feng. From the policy implementation and implementation of the government accounting reform, closely related to the actual dynamic financial match management; to the methodological level of empirical research techniques, scientific research topics and project declaration; in addition to the analysis and application of the system, the macro and profound accounting and philosophy, the professors jointly provided participants with a rich academic feast.
Professor Li Jianfa combined his academic research achievements and systematically sorted out the reform background and history of governmental accounting, while further proposing the future development direction of governmental accounting with the needs of national governance and encouraging the participants to pay attention to the research in the field of governmental accounting.
Professor Liu Feng shared with the participants some ideas about liberalizing accounting. Professor Liu pointed out that liberal education can make students' knowledge structure more complete and more adaptable to the complex and changing social environment. In the case of accounting, it is related to everyone's daily life, so it should be popularized as a liberal arts course. Professor Liu called on all students to join the team to make accounting liberalized so that accounting can become a common "gene" for everyone.
Professor Mao Fugen proposed the dynamic balance mechanism of growth, revenue and risk from the perspective of enterprise value drivers, and vividly showed the underlying logic of the dynamic balance of financial management to the participants by combining the specific financing, investment and operation activities of enterprises.
By building a framework for the participants on audit research, Associate Professor Liu Xinming combed in detail the papers on audit research in top journals in recent years from three perspectives: companies, auditors and regulators. At the same time, he brought new inspirations to the participants from the latest research methods, data and regulatory policies.
Assistant Professor Shentu Lirong focused on the study of personal traits, introducing the "humanization" process of individual decision makers from the perspective of economics, and then analyzing the intrinsic and acquired characteristics of decision makers in the context of literature.
Professor Wu Chaopeng discussed in detail with the participants the issues related to corporate innovation in the context of his research. Innovation makes the economy grow exponentially, so Prof. Wu discussed the motivation, resource acquisition, strategy selection and risk prevention of corporate innovation. Finally, Prof. Wu also shared his experience of applying for projects with the participants.
Professor Long Xiaoning combined the analysis of accounting and economics, starting from the macro level of investment in China, and then discussing the important role of institutions, and further interpreting Coase's theorem, and finally introducing the specific application of accounting methods in economic analysis with actual IPR litigation cases, which broadened the participants' research ideas.
Professor Liu Feng combined accounting and human civilization with each other, providing participants with a new perspective to explore the importance of accounting. Professor Liu guided the participants to think about the future development direction of accounting from three perspectives: accounting and words, capital and trust, with various data and real-life applications, and strengthened their confidence and sense of mission as "accountants".
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