Our center held the fourth joint meeting on base
On the afternoon of July 26, the "Fourth Joint Meeting on 2022 Base Construction Work of Accounting Development Research Center of Xiamen University, Key Research Base of Humanities and Social Sciences of the Ministry of Education" was held in Conference Room 502 of Jiageng 2. The meeting was chaired by Professor Yu Li Sheng, Vice President of the School of Management.
Professor Liu Feng, director of the base, first reported on the implementation of the base construction, and then introduced the recent stage achievements of the base from the aspects of paper publication, advisory services, academic exchanges, personnel training and data information construction, as well as the work plan for the next stag
Professor Yu Li Sheng, vice president of the School of Management, proposed that the base should further strengthen the construction of the conference system and normalize and model the base conference.
Director Gao Herong of the Social Science Department of our school gave comprehensive guidance to the construction of the base. Director Gao pointed out that the work of the base should be carried out in combination with the "14th Five-Year Plan" development plan, establish and improve the management system of the work of the base, strengthen the integration of personnel, accelerate the implementation of the development plan, and actively expand the influence of the base.
Huang Shoufeng, deputy director of the Social Science Department of our school, pointed out that the base should be combined with the base construction standards, strengthen the management of scientific research projects, improve the information construction of full-time personnel of the base, and expand the achievements of talent training.
Professor Du Xingqiang, director of the Accounting Department of the School of Management, put forward suggestions and opinions on further improving the work of the base from the aspects of strengthening domestic and foreign exchanges and cooperation, think tank construction and system innovation.
Professor Li Jianfa, former executive deputy secretary of the Party Committee of Xiamen University and dean of the School of Management, said that the base is an important supporting platform for the construction of the school's disciplines, and the school attaches great importance to the construction of the base, and will jointly carry out a joint meeting of the base work with the Department of accounting and other departments and the school's Social Science Office to jointly promote the development of the base. President Li stressed that the base should fully demonstrate its historical accumulation and contribution, actively play an academic leading role, and build a characteristic brand of the base. At the same time, the base will strengthen its work in team building, advisory services, international exchanges, mechanism innovation and other aspects, and strive to produce high-quality research results to better serve economic and social development.
Associate Professor Xiong Feng, deputy director of the base, Song Meilin, staff member of the Social Science Department, and Wu Qiong, scientific research secretary of the School of Management, attended the meeting.
Our center held the fifth joint meeting on Base construction work in 2022
At noon on September 20, "The Fifth Joint Meeting on 2022 Base Construction Work of Xiamen University Accounting Development Research Center, Key Research Base of Humanities and Social Sciences of the Ministry of Education" was held in Conference Room 502 of Jiageng 2.
Professor Liu Feng, Director of the Center, first reported the implementation of the base construction objectives of the last joint meeting, and then introduced the recent achievements of the base in the aspects of project approval, paper publication, advisory services, academic awards, academic exchanges, personnel training, standard formulation and database construction, and detailed the work plan of the base in the next stage, such as publication promotion and high-end meeting They said they would further strengthen the construction of the base.
Professor Gao Herong, director of the Propaganda Department/Teachers' Work Department of the Party Committee of our University and director of the Social Science Department, gave comprehensive guidance to the construction of the base. Director Gao pointed out that the base should strengthen the signature of the results, the integration of personnel and the filling of scientific research results, accelerate the implementation of the development plan, and actively expand the influence of the base.
Professor Huang Shoufeng, deputy Director of the Department of Social Sciences, pointed out，Combined with the base construction joint meeting system, summarize the development of each meeting to discuss the base proposal, strengthen the base construction standard, improve the base full-time personnel information construction, and expand the talent training results.
Professor Du Xingqiang, director of the accounting Department of the School of Management, put forward suggestions and opinions on further improving the construction of the base from the aspects of strengthening the publication of articles, research fields and system innovation.
Professor Li Jianfa, former executive deputy secretary of the Party Committee of Xiamen University and dean of the School of Management, said the base should promote its development in combination with construction standards. He stressed that the base should fully demonstrate its historical accumulation and contribution, actively play an academic leading role, and build a characteristic brand of the base. At the same time, the base should strengthen its work in team building, consultation and administration services, international exchanges and mechanism innovation, and strive to produce high-quality research results to better serve economic and social development, he said.
Associate Professor Xiong Feng, deputy director of the base, Zhang Luyao, clerk of the Office of Social Sciences, Wu Qiong from the School of Management and Yang Yingyu from the Accounting Development Research Center attended the meeting.
Eight projects of full-time researchers of our center have been approved by national projects
On September 8, 2022, The official website of the National Natural Science Foundation of China released the "Notice on the Evaluation Results of the 2022 National Natural Science Foundation to Receive Applications". , the Center received a total of 6 funds, of which (1) two key projects were approved by the director of the Center, Professor Liu Feng, "Enterprise Investment, Financing and Risk Management in the Age of data Intelligence" and the full-time researcher of the center, Professor Wang Yanyan, "Accounting research based on enterprise's" value flow-energy flow-carbon flow "; (2) One general project, "Big Data-driven Tax Collection and Management and Financial Behavior of non-listed Companies -- Quasi-natural Experiment Based on the Golden Tax Phase III Project" by Professor You Jiaxing, a full-time researcher of the Center was approved; (3) Three projects of the Youth Science Foundation, which were respectively sponsored by the Center's full-time researcher, Assistant Professor He Yuan's "Research on Corporate Innovation and Collusion in the Context of Digital Economy: Based on Anti-monopoly Perspective", Assistant Professor Meng Qingxi's "Social Media" Opinion Leader and Corporate Information Environment Research ", and Assistant Professor Shen Jianghua's "Good Disclosure or Bad Disclosure? A perspective based on the tradeoff between predictive stock price Effectiveness and heuristic Stock price Effectiveness "was approved.
In October 2022, The National Office of Philosophy and Social Sciences and the Department of Social Sciences of the Ministry of Education announced the results of the relevant projects in 2022, among which, the National Social Science Fund annual project by full-time researcher Associate Professor Hu Jinshuai's "Social media governance, investor protection and machine learning text topic mining research" Approved, National Social Science Fund youth project by full-time researcher Associate Professor Zheng Zhen The Ripple Effect and Value Creation of Corporate Social Responsibility from the perspective of Multi-level supply chain was approved, and the Youth Fund for Humanities and Social Sciences Research of the Ministry of Education was approved by Associate Professor Wu Yibing's "Research on Tacit Knowledge Sharing and High-quality Development of Capital Market".
An article by Prof. Li Jianfa and Prof. Zhang Guoqing et al. was republished in Chinese Social Science Abstracts
Professor Li Jianfa, Dr. Lulu Bao and Professor Zhang Guoqing from our center published "Research on Governance of Government Assets from the Perspective of Public Property Rights" in Xiamen University Journal, No. 1, 2022, which was edited by China Social Science Abstracts, No. 6, 2022.
The paper points out that one way the government can provide public goods and services to society is through the efficient use of its assets. In the late 1980s, in Australia, the United Kingdom, and some cities in the United States, government asset management began to emerge as a distinct area of public administration. The driving force of government asset management reform largely comes from severe financial pressure and limited sources of fiscal revenue. This paper analyzes the current situation and problems of government assets management in our country, discusses government assets governance based on the theory of public property rights, and puts forward the framework of government assets governance.
At present, the "four abstracts" recognized by the Chinese social science academic circle are Xinhua Abstracts, Chinese Social Science Abstracts, Academic Abstracts of Liberal Arts in Colleges and Universities, and Renmin University Photocopying Newspaper Materials (Series). China Social Science Abstracts, administered by the Chinese Academy of Social Sciences and sponsored by China Social Sciences Magazine, is an authoritative journal with important influence in the field of social sciences in China and an abstracts journal reflecting the highest academic level of the humanities and social sciences in China. This time, the article of Professor Li Jianfa's team has been reprinted by China Social Sciences Abstracts, which reflects the high academic attests and influence of the article to a certain extent, and also reflects the recognition of scholars in the academic circle for the research achievements of the Center in the field of government accounting, which further enhances the academic influence of the Center in the country.
The article of Professor Liu Feng and Professor Du Xingqiang was reprinted by Renmin University Photocopying Newspaper Materials
In 2022, Professor Liu Feng, the director of our Center, and Professor Du Xingqiang, a full-time researcher, published an article entitled "Accounting General Courses: Theory and Practice" (" Chinese University Teaching ", No. 7, 2021), which was reprinted by "Renmin University Photocopying Newspaper Materials".
Renmin University of China Photocopy Newspaper Database, referred to as "Renmin University Photocopy Database", is a humanities and social science database of Renmin University digital Media Technology (Beijing) Co., LTD., based on the series database of photocopy newspapers and periodicals in Renmin University Book and Newspaper Data Center, supplemented by search functions, journals and paper recommendations.
Associate Professor Zeng Quan and Professor Du Xingqiang published their papers in the Journal of Beijing Technology and Business University (Social Science Edition)
In July 2022, the paper "Reform of the Stock Issuance Registration System and the Quality of Financial Reporting -- Based on the perspective of Earnings Management and Accounting Conservatism", written by Associate Professor Zeng Quan and Professor Du Xingqiang, was published in the Journal of Beijing Technology and Business University (Social Science Edition). Associate Professor Zeng Quan is the first author of this paper, first signed by the Accounting Development Research Center of Xiamen University.
Professor Chen Shaohua, Associate Professor Liu Xinming and doctoral student Zhu Xiaoyang published their papers in Economic Management
In July 2022, the paper "Indirect Deterrent Effect of Administrative Punishment on Independent Directors" written by Professor Chen Shaohua, Associate Professor Liu Xinming and doctoral student Zhu Xiaoqiao in our Center Published online in the journal of Economic Management. The corresponding author of this article is Associate Professor Liu Xinming, signed by the Accounting Development Research Center of Xiamen University.
Professor Wang Yanyan and her team partners published a paper in the Journal of Xiamen University (Social Science Edition)
In July 2022, the paper "Research on the Real Economy Effect of Exchange Interactive Inquiry - Based on Evidence of Private Enterprise Debt Financing" written by Professor Wang Yanyan and her team partners was published in the Journal of Xiamen University (Social Science Edition). Professor Wang Yanyan is the first author of this paper, and the first signatory is the Accounting Development Research Center of Xiamen University.
Associate Professor Xiong Feng of our center and h9 team published a paper in sustainability
In September 2022, Associate Professor Xiong Feng of our Center, his students and team partners wrote a paper "Design (Allocation) of a Carbon Emission System -- ALesson from Power Restrictions in Zhejiang, China" is published in sustainability. Associate Professor Xiong Feng is the first author of this article, and first signed by the Accounting Development Research Center of Xiamen University.
"Accounting in the Era of Change: Challenges and Future" National University Deans and Department Heads Forum was held in Xiamen University
On September 24, 2022, the National University Deans and Department Heads Forum "Accounting in the Changing Era: Challenges and Future" was held offline (online synchronous) at Xiamen University. Representatives from Anhui University, Beijing Jiaotong University, Beijing Normal University, Chongqing University, Chongqing Technology and Business University, Dalian University of Technology, Southeast University, University of International Business and Economics, Fuzhou University, Guangxi University, Guangzhou University, Hainan University, South China University of Technology, Huaqiao University, Jilin University, Jinan University, Jimei University, Jiangxi University of Finance and Economics, Nankai University, Ningde Normal College, Tsinghua University, Shandong University, Shaanxi Normal University, Shanghai University of Finance and Economics, Shanghai University, Shanghai Lixin College of Accounting and Finance, Sichuan University, Wuhan University, Wuhan University of Light Industry, Xi 'an Jiaotong University, Southwestern University of Finance and Economics, Southwest University, Xiamen University, Zhejiang University of Finance and Economics, Zhejiang University, Zhejiang Gongshang University, China University of Mining and Technology, Renmin University of China, Zhongnan Institute of Economics and Law More than 100 experts, scholars, teachers and students from universities, Minzu University of China and other sister universities, as well as the editorial department of Accounting Friends attended the conference. The conference was co-sponsored by the Accounting Development Research Center of Xiamen University, the key research base of Humanities and Social Sciences of the Ministry of Education, and the Accounting Department of the School of Management of Xiamen University.
The meeting opened under the chairmanship of Professor Liu Feng, Director of the Accounting Development Research Center of Xiamen University.
The opening ceremony was delivered by Professor Li Jianfa, former Executive Deputy Secretary of the Party Committee of Xiamen University and Dean of the School of Management.
After the opening ceremony, the conference will move into keynote speeches, group reports and discussions.
In the keynote speech session, Professor Wei Minghai of Guangzhou University, Professor Zhang Xinmin of the University of International Business and Economics, Professor Chen Xiao of Tsinghua University, Professor Li Zengquan of Shanghai University of Finance and Economics and Professor Ye Kangtao of Renmin University of China respectively gave a speech entitled "On the Basic Theory of Accounting Some Thoughts on Construction ", "Accounting Education and Faculty Capacity Building in the Era of Change", "Accounting in the Era of Change: Sticking to the profession or cross-border Integration?" ", "Accounting Governance in the Age of Numerical Intelligence" and "Accounting Performance Evaluation Based on Strategic Orientation" keynote speeches.
Prof. Zhang Longping from Zhongnan University of Economics and Law, Prof. Song Xianzhong from Jinan University, Prof. CAI Chun from Southwest University of Finance and Economics, Prof. Sun Fangcheng from Chongqing Technology and Business University and Prof. Wu Zhongxin from Hainan University gave speeches entitled "Sino-US Cross-border Audit Supervision Cooperation: Challenges and Future", "Reflections on Accounting Reform in the Age of Number Intelligence", "Theoretical Explanations and Reflections of State Audit on Audit Power in Non-Public Domain", "Deep Insight into the Essence of Accounting Crisis and Future" and "Accounting: Messenger of Human Civilization" keynote speeches.
In the group discussion session, experts and scholars online and offline spoke actively and gathered many views. The meeting discussed the impact of The Times change on accounting, with rich content and unique perspectives, which was very enlightening to the research of the participating scholars. The successful holding of this conference aims to promote the construction and development of the accounting discipline, enhance the social cognition and social status of the accounting discipline, and better serve economic construction and social development.
The 2022 Academic Annual Meeting of the Management Accounting Committee of the Chinese Accounting Society and the centennial birthday memorial meeting of Professor Yu Xuying
On September 25-26, 2022, The 2022 Academic Annual Meeting of Management Accounting Professional Committee of Chinese Accounting Society and the centennial birthday memorial meeting of Professor Yu Xuying was held on the Xiangan Campus of Xiamen University. A total of 115 experts, scholars, practitioners, representatives of journal publishers, teachers and students from many well-known universities across the country attended the event. The conference was carried out live at the same time, attracting more than 12,500 people It was watched online by more than 1,000 people. The conference was organized by the Management Accounting Committee of the Chinese Accounting Society and the School of Management of Xiamen University, and jointly organized by the Management Accounting Research Center of Xiamen University, the Accounting Development Research Center of Xiamen University and the Department of Accounting of Xiamen University.
The opening ceremony of the conference was presided over by Professor Li Jianfa, former Executive Deputy Secretary of the Party Committee of Xiamen University and dean of the School of Management.
After the speech by Prof. Zhang Zongyi, President of Xiamen University, Zhu Guangyao, Counselor of The State Council, former member of the Party Leading Group and Vice Minister of the Ministry of Finance, Deputy Director of the Office of the Central Leading Group for Financial and Economic Affairs and President of the Chinese Accounting Association, delivered a speech via video link.
Distinguished representatives from all walks of life delivered speeches online and offline, expressing their deep memory and missing to Professor Yu Xuying.
This year marks the 100th anniversary of Professor Yu Xuying's birth,On the 101st anniversary of Professor Peng Jia Shu's birth, a flower basket presentation ceremony was held in front of the bronze statues of the two masters to commemorate their outstanding contributions to the development of accounting in China and express their high respect and deep memory. The ceremony was presided over by Qiu Qixing, secretary of the Party Committee of Xiamen University's School of Management.
With the theme of "Modern management Accounting enables enterprise organization and social and economic development", experts with high reputation in academia or practice gave 10 keynote speeches and reports from the perspectives of business transformation and development in the age of number intelligence, management accounting talent training, practical application of management accounting concepts, and promotion of sustainable development of enterprises.
During the period, five parallel forums were held, where participants exchanged views on five different topics.
On September 26, the round table session focused on the academic research and practical application of management accounting, and management accounting in the new era ,and thought deeply about important issues such as the development concept, profound connotation, goals and tasks, make a voice, build consensus and form a joint force.
The successful holding of this academic annual conference is an important measure for the School of Management of Xiamen University to implement the Outline of the 14th Five-Year Plan for Accounting Reform and Development, promote the research and development of management accounting in China, review the management accounting thoughts of Professor Yu Xuying, and build a broad platform for integrating the wisdom of the academic community and the experience of the industry, and promote theoretical discussion and experience exchange.
Hold the 2022 CJAR Summer Research Workshop online
On July 2, 2022, 2022 Summer Research Workshop of China Journal of Accounting Research was successfully held as an online conference. The seminar was jointly organized by City University of Hong Kong, Sun Yat-sen University and the Accounting Development Research Center of Xiamen University.
Professor Frank Zhang of Yale University did a paper entitled Winning is not enough: Changing landscapes of earnings surprises and the market reaction.
Ma Zhiming, an associate professor at Peking University, gave a paper entitled Financial benefits of joining standards setting Keynote address for organizations. The symposium conducted in-depth discussion on nine papers through four discussion topics: capital market, innovation, State-owned enterprises and taxation. Prof. Wu Chaopeng from Xiamen University, Prof. Kong Dongmin from Zhongnan University of Economics and Law, Prof. Xue Jian from Tsinghua University and Prof. Fan Ziying from Shanghai University of Finance and Economics hosted four discussion topics respectively. Nine professors, associate professors and assistant professors from the City University of Hong Kong served as reviewers of the paper. After the evaluation of the organizing committee, the paper co-authored by Professor Liu Hang and Zhao Yi Tong of Dongbei University of Finance and Economics, "The spilover effect of VAT supervision attributes - Based on the Empirical Evidence of" Replacing Business Tax with VAT ", won the Best paper Award of 2022 CJAR Summer Research Workshop!
Academic Lecture Series / Guanya Interdisciplinary Workshop
Accounting research has entered the era of "Juan" 2.0.
Now the accounting research, the degree of ”Neijuan” is high. More than half of a paper is devoted to solving problems such as robustness, and the methods are becoming more and more complex. How to solve this problem? Change the direction of the "Juan" from the "Neijuan" to the "Waijuan", or "Juanwai", expanding outward.
Many years ago, I tried to use "economic imperialism" to propose "accounting imperialism." Today, let us pick up this term, let the accounting research "out of bounds", "Juan" outside, let the accounting research subject diversity, methods diversity, let the accounting color more rich.
How to ”Waijuan” ?
The first step, turn your eyes outward. The world is diverse, and so are the ways to understand it. In an oracle bone, Chinese medicine sees medicine, philologists see seal script and characters, archaeologists see archaeological discoveries, sociologists see the social order and living environment at that time, and historians find supporting evidence for a certain historical event. Therefore, the first step of the interdisciplinary Forum is to invite scholars from different disciplines who are active in research to introduce their recent work and the latest developments of their respective disciplines. In addition, it is expected to promote accounting scholars to have a broader vision, more tools and more diversified topics, enrich the research of accounting, and make accounting research reproduce the brilliance of Western economics in the 1970s to 1990s: expand the foundation of accounting, use accounting to explain all social phenomena, further reconstruct the research logic of accounting, and establish an "accounting empire".
The second step is to learn from the theories and methods of various disciplines to enrich the "capital" of accounting scholars to see the world and do research.
In the third step, scholars from different disciplines collide with each other and produce "sparks" of thought. A single spark can start a prairie fire. Let us hope that such cross-border exchanges can also generate new peak.
"Guanya Interdisciplinary Workshop" was established in this context. The lecture is jointly sponsored by the Accounting Development Research Center of Xiamen University, a key research base of Humanities and Social Sciences of the Ministry of Education, and the Accounting Department of the School of Management of Xiamen University, and supported by the "Xiamen University Guanya Accounting Department Development Fund". The current plan is to hold one in the first and one in the second half of the month.
Look forward to your joining.
Let's "Juan" up!
Professor Augustin F. C. Holl delivered the keynote speech for the eighth session of the "Guanya Interdisciplinary Workshop"
On the evening of September 27, 2022, the eighth lecture "Guanya Interdisciplinary Workshop" was held both online and offline. Under the auspices of Prof. Liu Feng, Director of the Accounting Development Research Center, Xiamen University, Prof. Augustin F. C. Holl, School of Sociology and Anthropology, Xiamen University, will give a lecture on "Thinking and Doing Anthropology".
Professor Augustin F. C. Holl first introduces the background of the rise of anthropological thought. Professor Augustin F.C.Holl then introduced the main framework of anthropological research, which can be specifically subdivided into cultural anthropology, linguistic anthropology, biological anthropology and archaeology. For a more intuitive understanding, Professor Augustin F. C.Holl shared a further example of archaeological methods - funerary rituals, megalithic production and ancestral lines in ancient Senegbia. By introducing the basic features of megalithic culture, Professor Augustin F. C. Holl reveals the burial practices of human culture.
In the end, Professor Augustin F. C. Holl exchanged and discussed with the teachers and students online and offline, and the lecture was successfully concluded!
Associate Professor Zheng Zhen gave an academic speech at the "Xiamen University Accounting Teachers and Graduate Students Seminar Series"
At 3:00 p.m. on September 23, 2022, the first semester of the Autumn semester of 2022, under the chairmanship of Professor Zhang Guoqing, The 107th "Xiamen University Accounting Teachers and Graduate Students Series Seminar" was held in Room 201, Jiageng Building 2. The keynote speaker was Associate Professor Zheng Zhen, accounting teachers, and more than 100 master's and doctoral students attended the seminar.
Associate Professor Liu Xinming gave an academic speech at the "Xiamen University Accounting Teachers and Graduate Students Series Seminar"
At 3:00 PM on September 30, 2022, the 108th "Xiamen University Accounting Teachers and Graduate Students Series Seminar" was held both offline in Room 201, Jiageng Building 2 and online at Tencent Conference. Under the chairmanship of Professor Zhang Guoqing, Associate Professor Liu Xinming presented his research results "Does Education Discrepancy between CFOs and Audit Partners affect Audit Quality?"
Our center held an interdisciplinary symposium on "Accounting + Anthropology"
On September 27, 2022, in order to strengthen interdisciplinary research, the "Accounting + Anthropology, Interdisciplinary Symposium" organized by the Accounting Development Research Center of Xiamen University, the key research base of Humanities and Social Sciences of the Ministry of Education, was held in Conference Room 502 on the 5th floor of Chengfeng Building. More than 10 people participated in the symposium, including Prof. Augustin F.C.Hull from the School of Sociology and Anthropology of Xiamen University, Associate Professor Li Maoliang, full-time researcher of the Center, Assistant Professor He Yuan, Assistant Professor Zhai Weihuan from the Accounting Department and doctoral students. Prof. Liu Feng, Director of the Accounting Development Research Center of Xiamen University/Department of Accounting, School of Management, presided over the symposium.
At the symposium, Professor Liu Feng first discussed the evolution of anthropological research paradigm with Professor Augustin F.C.HA11. He Yuan, Zhai Weihuan, a full-time researcher of the Center, and other young teachers discussed their views on anthropology with Augustin
Professor F.C.Holt had an in-depth exchange with Augustin. Prof. Augustin F.C.HURl shared his insights on the origin of human civilization and anthropology.
Finally, Professor Liu Feng once again stressed the necessity and importance of interdisciplinary studies, hoping that accounting scholars can look beyond accounting and do more interesting research.
Associate Professor Zheng Zhen attended the annual meeting of the American Accounting Association
On August 11-12, 2022, Associate Professor Zheng Zhen, a full-time researcher, attended the annual meeting of the American Accounting Association and presented a paper entitled "Does the Experience of"Cooperation between Audit Partners Affect Earnings Comparability.
Assistant Professor Meng Qingxi attended the 4th China Accounting Scholars Forum
On August 27-28, 2022, Assistant Professor Meng Qingxi, a full-time researcher, attended the 4th China Accounting Scholars Forum (organized by the Department of Accounting, School of Economics and Management, Tsinghua University) and presented a paper entitled "The Governance Effect of Information Disclosure Regulation - Evidence from the Batch Implementation of Industry Information Disclosure Guidelines".
Associate Professor Liu Yuanyuan participated in the 2022 academic seminar of the Accounting Basic Theory Professional Committee of the Accounting Society of China and served as a comment expert
On August 12-13, 2022, Associate Professor Liu Yuanyuan, a full-time researcher, participated in the 2022 Academic Seminar of the Accounting Basic Theory Professional Committee of the Accounting Society of China (sponsored by the Accounting Basic Theory Professional Committee of the Accounting Society of China), and held the title "How to attack Jade from other rocks? -- Non-R&D annual Report Inquiry on spillover governance of Enterprise R&D manipulation ".
Associate Professor Liu Yuanyuan participated in the Maritime Silk Road Accounting and Finance academic seminar and served as a review expert
On August 20-21, 2022, Associate Professor Liu Yuanyuan, a full-time researcher, participated in the Maritime Silk Road Accounting and Finance academic Seminar entitled "nstitutional Change and Change. IPO Ownership Discrimination: Empirical Evidence from the Registration System
"Reform in Chinese Capital Market".
Prof. Li Jianfa attended the annual conference of the Management Accounting Committee of the Chinese Accounting Society
In September 2022, Professor Li Jianfa, former executive Deputy secretary of the Party Committee of Xiamen University, dean of the School of Management, and full-time researcher of the Center, attended the transformation and development of "Business (Finance and Accounting)", the academic annual meeting of the Management Accounting Professional Committee of the Accounting Society of China, and presided over the opening ceremony.
Professor Liu Feng attended the 2022 China Accounting Academic Research Annual Forum
On June 11-12, 2022, Professor Liu Feng, Director of our Center, attended the 2022 China Accounting Academic Research Annual Forum (co-sponsored by the Editorial Department of Accounting Research of the Accounting Society of China and the Business School of Southern University of Science and Technology), and gave a keynote speech entitled "The Significance of Accounting -- On the Theoretical Basis of Accounting as a first-level Discipline".
The fifth special training course for key young teachers was launched
From August 7 to 9, 2022, the Fifth Special Training Class for Key Young Teachers was successfully held in Xiamen. The activity was sponsored by the Accounting Development Research Center of Xiamen University, the key research base of Humanities and Social Sciences of the Ministry of Education. More than 40 teachers from more than 20 universities at home and abroad participated in the workshop.
Professor Liu Feng, director of the Accounting Development Research Center of Xiamen University and editor-in-chief of Contemporary Accounting Review, presided over the opening ceremony. He briefly introduced the original intention, goals and vision of the Accounting Development Research Center of Xiamen University to hold the special workshop for young backbone teachers, and expressed a warm welcome to the teachers. This workshop closely meets the research and development needs of young teachers in brother colleges and universities, and tailor-made curriculum themes are closely combined and each has its own focus.
A total of seven professors were invited to this seminar, and the topics explained by the professors were: Professor Li Jianfa, former executive Deputy Secretary of the Party Committee of Xiamen University, dean of the School of Management, and full-time researcher of the Accounting Development Research Center, "Promoting and Deepening China's Government Accounting Reform: Empirical Studies on Individual DecisionMakers: A "Human-Like" Perspective Professor Wu Chaopeng, Executive Vice Dean of the School of Management, Department of Finance, and full-time researcher of the Accounting Development Research Center of Men University, "Research on Enterprise Innovation from the Perspective of Finance and Governance - and Experience in Project Declaration", Professor Long Xiaoning, Executive editor of Intellectual Property Research Institute of Xiamen University, "Economic Analysis of the System and Accounting Application", and Professor Liu Feng "Economic Analysis of the System and Accounting Application". Accounting and Human Civilization: The New Position of Accounting.
The course of this seminar will focus on the policy implementation and implementation of government accounting reform, and the dynamic financial match management which is closely related to the reality; To the method level of empirical research technology, scientific research topic selection and project declaration; Then to the analysis and application of the system level, macro and profound accounting and philosophy, the professors jointly provided students with a rich academic feast.
Students trained by our center full-time researchers graduate successfully
In 2022, a total of 143 students trained by the full-time researchers of our center will graduate, including 6 with doctoral degrees and 137 with master's degrees.
Xiamen University has achieved AAPEQ's A-level certification for the first time
Recently, The National AccountingProfessional Degree Graduate Education Steering Committee (hereinafter referred to as the "Accounting Education Advisory Committee") announced the Accreditation for AccountingProfessional Education of Xiamen University Quality, hereinafter referred to as the "AAPEQ Accreditation ") accreditation results. Our school has obtained the highest level of A-level certification.
In September 2021, Xiamen University applied to enter the AAPEQ certification fast track process. On April 25, 2022, Xiamen University's fast-track application was reviewed and approved by the Accounting Education Advisory Committee. In July 2022, the Committee organized and completed the online evaluation and online inspection of Xiamen University's AAPEQ certification. From July 20 to 25, 2022, all members of the Committee reviewed the certification conclusion of Xiamen University and passed the A-level certification conclusion of Xiamen University.
Zhang Zhe and the team's articles were selected into the "Sixth New Silk Road Accounting Forum in 2022" and reported at the meeting
On July 16-17, 2022, Associate Professor Liu Yuanyuan and Zhang Zhe collaborated on the topic "Will the Establishment of Intellectual Property Model Cities Affect the MD&A Information Content of Enterprises?" The article was selected for the 6th New Silk Road Accounting Forum in 2022 and reported at the meeting.
Zhang Zhe and the team's articles were selected into the "2022 Academic Seminar of the Professional Committee of Basic Theory of Accounting of Chinese Accounting Society" and reported at the meeting
On August 12-13, 2022, Associate Professor Liu Yuanyuan and Zhang Zhe collaborated on the topic "Will the Establishment of Intellectual Property Model Cities Affect the MD&A Information Content of Enterprises?" One paper was selected for the 2022 Academic Seminar of the Professional Committee of Basic Accounting Theory of the Chinese Accounting Society and reported at the meeting.
Chen Yinghang and the team's articles were selected for the "Maritime Silk Road Accounting and Finance Academic Seminar" and reported at the meeting
On August 20-21, 2022, Associate Professor Liu Yuanyuan and Chen Yinghang co-authored a paper entitled "Enterprise Digital Transformation and Organizational Empowerment - Evidence from China's Listed Companies", which was selected and presented at the "Maritime Silk Road Accounting and Finance Academic Conference".
The Center actively serves the major strategic needs of the country. From July to October 2022, in the third quarter, full-time researchers of the Center continue to regularly submit decision-making consultation information topics to government departments at all levels, and undertake the Ministry of Education.
The leaders of our center accompanied the school leaders to Fujian Radio, Film and Television Group for research and discussion
In order to strengthen exchanges and cooperation, on August 4, 2022, a delegation from the Liberal Arts Periodical Center of our University went to Fujian Radio, Film and Television Group for exchange. Professor Li Jianfa, former executive deputy secretary of the Party Committee and dean of the School of Management of Xiamen University, Professor Gao Herong, director of the Propaganda Department of the Party Committee and director of the Social Science Department, Professor Liu Feng, director of the Accounting Development Research Center and editor-in-chief of Contemporary Accounting Review, Professor Li Zhaoxia, assistant editor of the Liberal Arts Journal Center, participated in the research, Chen Jiawei, member of the Party Group and vice chairman of the Fujian Radio and Television Group, and Li Jin, president of the Fujian Radio and Television Newspaper Office Yao, Liu Junrong and Xu Xianglong attended the discussion.
Vice Chairman Chen Jiawei welcomed the arrival of Xiamen University and introduced the development history of Fujian Radio, Film and Television Group, especially the operation status and development prospects of its publications.
Professor Li Jianfa stressed that journals are an important position for academic voices. Running journals well is of strategic significance to the discipline construction and academic development of Xiamen University, and can play a role in leading academics and consolidating positions. Professor Gao Herong introduced the basic situation of the Liberal Arts Journal Center of Xiamen University, and shared the experience of running the journal from the aspects of ideology, subject needs, and the quality of manuscript sources.
The two sides expressed the need to further strengthen exchanges and cooperation.
Visited alumni enterprises: China Science Merchants Holdings
Clouds gather summer color, wood leaves move autumn sound. In order to better enhance the emotion between alumni and Alma mater, build a bridge of communication between alumni and Alma mater, and realize the win-win development of the university and alumni. On October 8, 2022, Professor Liu Feng, director of the Accounting Development Research Center of Xiamen University and Professor of the Department of Accounting, visited the alumni enterprise - China Science Merchants Holdings. During the visit, he was warmly received by alumni such as Mr. Shan Xiangshuang, President of Zhongke Merchants and Mr. Xue Laidong, co-president of Zhongke Merchants.
Professor Liu Feng sincerely expressed his Alma mater's greetings and concern to the alumni and thanked them for their contributions to the Alma mater. At the same time, he deeply cares for the caring alumni of his Alma mater and hopes that the university and alumni enterprises can further develop more interactions and exchanges. The alumni and the University are not only an emotional community, but also a development community. I hope that the alumni will continue to care and support the construction of the accounting discipline of Xiamen University, and move forward hand in hand with the university for common development. Professor Liu Feng also presented books to Xue Laidong alumni.
Shan Xiangshuang and Xue Laidong alumni warmly welcomed Professor Liu's visit, thanked their Alma mater for his care and training, and said that they would continue to pay attention to and support the development of their Alma mater.
Afterwards, they visited CCM and learned about the office environment and business sectors of the company. This visit to the alumni enterprise deepened the contact between the alumni and the university, strengthened the sense of identity and belonging of the alumni, and promoted the integration, exchange and cooperation between the school and alumni, and between alumni and alumni.
Contemporary Accounting Review is a professional academic collection published by Science Press and sponsored by the Accounting Development Research Center of Xiamen University, co-organized by the Department of Accounting, School of Management, Xiamen University and the Institute of Financial Management and Accounting of Xiamen University.
This collection mainly publishes original research results in accounting, auditing, finance and related fields based on China's institutional environment and characteristics, and encourages the exploration and refining of general economic theory laws on the basis of reform and development practices in related fields, with a view to enhancing the understanding of China's social and economic operation and generating accounting knowledge based on China's institutional context. It hopes to provide a platform of "local issues, scientific narratives, inspiring thoughts and gathering wisdom" for China's accounting research, focusing on introducing and supporting the original achievements of new academics, and promoting the formation of Chinese style accounting research.
Since its inception in 2008, this collection has been selected into the "Chinese Social Science Citation (CSSCI) Source Collection" in January 2014 and filed in the State Press and Publication Administration at the same time. The full article has been collected by China National Knowledge Network, Wanfang database and other databases, and the wechat public number has been widely concerned by scholars in the field of accounting and finance research.
In the third quarter of 2022, the final versions of the third and fourth editions of the 2022 edition have been completed.
major projects 1: capital structure selection and corporate governance mechanism optimization
Project leader: Liu Feng
Project approval number: 16JJD790034
This project has been concluded. Interim results: Firm Digitization and Auditor Decision Making: Evidence from Text Analysis of Annual Reports, Gao Chong, Shi Xin, Liu Feng (Accepted, to be published)
Main content: The existing literature mainly examines the relationship between enterprise "Internet +", big data and blockchain application and audit fees, and has not discussed the impact of corporate digital transformation on auditor decision-making from the business model of "digitalization", which is a collection of multiple digital technologies. Based on the audit risk theory, this paper takes A-share listed companies from 2012 to 2019 as research samples, constructs enterprise digitization indicators through the analysis of the listed companies' annual report text, empirically analyzes the relationship between the company's digitization degree and audit opinions and audit fees, and explores its internal influence mechanism. The results show that auditors incorporate the degree to which companies are digitized into their pricing and risk decisions. Specifically, the more a company digitalizes, the more likely auditors are to issue fewer non-standard audit opinions and raise audit fees. The mechanism test shows that the company's operational risk and auditor's effort are the important channels leading to the above effect. Further research shows that when the enterprise digitization level is lower than the industry level, the impact of digital transformation on audit opinions and audit costs is more significant; When a company's chairman or CEO has a digital background, the impact of digital transformation on audit fees is weaker. The impact of digital transformation has a certain continuity, which can continue to affect the audit opinions and audit fees in the next two periods. At the same time, the higher the degree of digitization, the lower the probability of earnings management and financial restatement, and the higher the audit quality. The results of this study expand the boundaries of research on audit decision making, and have implications for understanding how digital business models affect audit risk and auditor decision making. At the same time, it has a certain guiding value for doing a good job in auditing and promoting the digital transformation of enterprises.
Major project 2: Research on management and control mechanism theory and industrial value chain collaborative governance
Project leader: Fu Yuanlue
Project approval number: 16JJD790033
This project has been carried out smoothly under the organization and leadership of the head of the research group. The project progress in this quarter is as follows:
Stage results: "The theory of Inter-enterprise Cooperative Control of agent behavior under the industrial value chain -- the interaction synergistic effect between agent and manager team", has been formed and will be published.
Main content: The interaction and synergistic effect between agents and manager teams in the industrial value chain is an important interdisciplinary problem. From the theory of agent behavior and human-centered AI-human interaction, and from the impact of CFO's new core function of "three designs and one decision" on cross-enterprise collaborative management and control of agents, this research draws the following conclusions:
First, this study finds that the current application of artificial intelligence in finance and accounting still remains in the function of business process automation RPA, and there is a lack of AI agents that interact with accountants and support cross-enterprise managers to coordinate management and control decisions. This paper makes a preliminary exploration of the behavior of cross-enterprise collaborative management and control agents, and finds that the interaction, learning and collaborative evolution of collaborative management and control agents and managers are the main source of co-creation value of industrial value chain business and cost collaborative management and control is more important than the challenges of enterprise Internet informatization that we focused on in the past (2005-2015). It is even about the competitiveness of the industrial chain. This is one of the major issues in the integration of enterprise managers and macroeconomic industrial chain and supply chain.
Second, from the research on the behavior development and evolution orientation of AI agents, this paper finds that human-AI interactive learning behavior is rarely considered in the design of financial soft robots, and the research on the theory and application of collaborative control agents is still rare. This paper proposes to strengthen the "three designs and one decision" theory of CFO's new core skills to study collaborative management and control agents, and from the theoretical perspective of interactive learning and collaborative evolution between managers and agents, carry out collaborative management and control agents with actual cloud chain platform enterprises (including management and control internal reporting agents; Three-level collaborative control agent; The development of cross-enterprise collaborative control decision support agents. The expected goal of the three agents is to integrate into a strong intelligent collaborative management and control soft robot, which can prompt an enterprise to react automatically and quickly when external conditions change in an uncertain manner, adjust the original strategy and measures, and achieve the established enterprise goals in a changeable environment.
Third, the theoretical proposition of interactive learning and collaborative evolution of managers and collaborative control agents proposed here is a tentative proposal. However, from the conclusion of the above two aspects, we can now start from the cloud platform of the industrial chain and smart phone as a convenient terminal to research and develop experience platforms, and the positive effect of interaction and collaboration between managers and collaborative control agents can become a reality A real goal. This paper predicts that by 2028, the application of collaborative control agents will achieve the desired effect of a new type of AI system (this part can be further studied in a separate topic).
The application of artificial intelligence in industrial value chain management is a new subject, and it is also an interdisciplinary subject. In the research process, theories and methods of cognitive science, brain science, sociology, artificial intelligence and other disciplines should be gradually absorbed, and new problems and phenomena arising from corporate finance and accounting, capital market and supply chain management should be combined. This paper takes the first step from the theoretical research of the interaction and cooperation of managers and collaborative control agents, and has obtained preliminary results. More importantly, it has found the lag and great potential of the theoretical research of agents in this field. As the application of AI in economy and management continues to deepen, intelligent financial theory, as a new branch in the field of finance, faces many new problems to be solved:
(1) How to constitute the theoretical system of cooperative control agent, and how to promote the development and application of AI-cooperative control agent?
(2) What is the path of interaction synergy and collaborative evolution between agents and manager teams in the digital economy? Can it be at the forefront of other AI application fields? (3) Can the behavior of collaborative management agent be integrated with the original manager behavior research and applied to the construction of collaborative management agent? .
Major project 3: Accounting measurement model, reporting model and enterprise comprehensive report
Project leader: Qu Xiaohui
Project approval number: 16JJD790035
The project was carried out smoothly during this stage of research, and the progress was as follows:
Phased results: Research on regulatory framework and accounting issues of digital assets - and comments on the Executive Order of digital assets in the United States, has been formed and will be published.
Digital assets that use distributed ledger technology and develop in digital form not only change the traditional payment landscape through the decentralized payment model of cryptocurrency, but also develop new asset classes including utility (security) tokens, NFT virtual goods, central bank digital currencies and so on. However, due to lagging regulation, the disorderly development of digital assets poses severe challenges to investor protection, preventing financial crimes and maintaining financial stability, and potential hidden dangers and risks cannot be ignored. By analyzing the development and research status of digital assets, as well as the specific content of the executive order on digital assets in the United States, this paper reviews the regulatory objectives, principles and key regulatory content of digital assets. At the same time, based on the existing research on cryptocurrency accounting standards by relevant international standards such as IFRIC and EFRAG, the paper focuses on the controversial issues and solutions covering a wider range of digital asset accounting in terms of classification, recognition, measurement, presentation and disclosure. In the context of the gradual clarity of the broad definition of digital assets and the regulatory framework of digital assets, it is recommended that IASB, FASB and China's accounting standard setting bodies no longer revise the narrow digital cryptocurrency standards, but start the development of a broad digital asset new standards project, and classify different types of digital assets based on characteristics and confirm them into the table. A hybrid measurement model can be used to meet the information needs of financial statement stakeholders and address issues related to digital asset disclosure, custody and audit.
Major Project 4: Reform of government accounting and reporting model and control of public resources
Project leader: Li Jianfa
Project approval number: 18JJD790009
The project is in the process of completion, which is scheduled to be completed in November 2022. In the second and third quarters of 2022, we carried out relevant research work, mainly in the following three aspects:
First, Identify the relationship between public resources, state-owned assets, government assets and public assets
In the relevant regulations and policy documents at home and abroad, public resources, state-owned assets, government assets, public assets, etc., are applied, and these concepts are overlapping and easy to be confused. Public resources are the public benefits (as opposed to private benefits) that citizens share from the state and society; Public assets are the economic resources that can bring future economic benefits or have service potential among public resources. State-owned assets refer to all the property or the sum of property rights legally owned by the state. State ownership is owned by the whole people and is the common precious wealth of all the people. Government assets are economic resources controlled by a government entity due to past events that are expected to result in future economic benefits or service potential flowing to the government. This topic takes public resources as the research object, but from the operational level, it mainly focuses on government assets or state-owned assets, including assets occupied and used by administrative institutions, assets managed by the government, state-owned equity assets of enterprises, and natural resources assets.
Second, sort out and elaborate the theoretical basis and theory of the subject On frame
In the context of the global new public management, new public financial management and new public governance movement, the management (or governance) of public resources (public assets or government assets) originated in the United Kingdom, Australia, New Zealand, Canada, the United States, etc., in the 1980s and 1990s, it has become a topic of academic research and practical debates for more than 40 years, to better manage public funds The need for property and public accountability has led many countries to reform public asset management (Pallot, 1992; Ouda, 2015; Christiaens, 2020; Detter et al., 2020; Roje and Redmayne, 2021; IMF, 2022; Connett, 2022; Ivannikov et al., 2022; Jiao Jie, 2021; Geng Jianxin et al., 2021; Li Jianfa et al., 2022), especially emphasizing the importance of state-owned assets management framework and good governance, classified management of state-owned assets, state-owned assets lifecycle management, state-owned assets value management and performance management, state-owned assets auditing and supervision, and accrual accounting in the state-owned assets accounting and management process. In China, the management of state-owned assets is a key element of public finance and public management, which has been paid more and more attention under the background of the construction of the national governance system.
The public sector around the world holds a vast and diverse array of assets. The need for effective management of public assets is increasing. The widespread appreciation of asset management comes as ongoing government reforms and budget cuts force government departments to increase revenues and lower expenditures. Due to the importance and great value of the state-owned asset portfolio, the government has to manage public assets more effectively and efficiently. As the largest custodian of property, the government is expected to drive change and innovation in asset management. However, public authorities responsible for state assets may manage them passively, rather than treating them as valuable and scarce resources that need to be nurtured and optimized. The growing focus on asset management was primarily driven by the new Public management and new public finance management reforms introduced more than 40 years ago, which later evolved into new public governance and state governance, always taking into account the public property nature of state assets. NPM and the National Performance Management mechanism mainly focus on improving productivity, performance management, accountability, transparency, and efficient asset management. Therefore, active state-owned asset management is often considered a last resort option for generating revenue and reducing government expenditure in developing countries. Why do we need public resource control? How to govern? What are the motives and mechanisms of action? We analyze from the public property theory, national governance theory, new public management theory and so on, and establish the corresponding theoretical framework.
Third, summarize the research results of each sub-topic
Each sub-topic mainly studies how the accrual basis of government accounting and financial reporting mode helps the control (governance) of various public resources, including public public resources, original ecological public resources, public resources occupied by the operation of administrative institutions, and operational public resources. These public resources have major differences in attributes, functions, financial objectives, public welfare, spatial distribution and other dimensions, which require differentiated classification management, different asset accounting information required, and different government accounting and financial reporting modes that play a supporting role. Therefore, we were divided into several sub-topics to explore, and at present, a number of related research results have been formed. This stage is mainly to summarize and condense the results.
