林志军
	经济学（会计学）博士 澳门科技大学教授 博士生导师 中国会计学会海外学术交流委员会副主任委员 粤港澳大湾区物流和供应链管理创新联盟理事长 澳门创新发展研究会理事长
	电邮：zlin@must.edu.mo 电话：(853)8897-1966 传真：(853)2882-3281

 

教育背景

集美高等财经学校会计学本科

1982获厦门大学经济学硕士学位

1991获加拿大Saskatchewan大学商学硕士学位

1982-1985厦门大学经济学（会计学）博士

 

研究领域

会计学、公司治理、财务管理、金融科技

 

近期发表的文章

一、出版著作：

1. 林志军主编．创新型企业战略质量成本管理研究．经济科学出版社．2020
2. 林志军主编．巴西投资环境报告．经济科学出版社．2019
3. 林志军主编．中国与葡语国家经济合作蓝皮书. 中国社会文献出版社．2018
4. 林志军．Routledge Handbooks on Accounting in Asia． Routledge Co. London．2017
5. 林志军等著．现代西方会计理论．厦门大学出版社．2011,2006,2001
6. 林志军等译．簿记论．立信会计出版社．2009
7. 林志军主编．会计信息系统原理与应用．中国东北财经大学出版社．1999
8. 林志军主编．会计资讯系统. 台湾五南图书出版公司．1999

9. 林志军等著．Accounting and Auditing in China: Transition and Development．Ashgate Publishing Ltd. 1998

10. 林志军主编．管理会计．台湾五南图书出版公司．1997

11. 林志军主编．管理会计习题与解答．台湾五南图书出版公司．1997
12. 林志军主编．西方审计理论与实践. 中国审计出版社. 1996

13. 林志军等译．货币、银行与经济. 上海人民出版社. 1994

14. 林志军等著．现代西方财务会计理论．厦门大学出版社．1990

15. 林志军等译．巴其阿勒会计论. 立信会计图书用品社. 1988

16. 林志军等译．会计理论结构. 中国商业出版社. 1987

二、发表论文：

1. Business Intelligence Capabilities and Firm Performance: A Study in

China. International Journal of Information Management. 2020

2. Customer concentration and over-investment. Journal of Applied Economics. 2020(04).

3. 机构投资者持股、异质性与互联网公司的企业绩效——基于与制造业的比较研究. 财会通讯. 2019(06)

4. 行稳致远:澳门成功实践“一国两制”20周年. 港澳研究. 2019(01)

5. 基于因子分析模型的BIM关键评价指标研究. 施工技术. 2018(21)

6. 战略质量成本管理:质量成本管理新发展. 管理会计研究. 2018(02)

7. 质量成本管理对企业绩效影响的实证研究. 经济与管理研究. 2018(02)

8. 利润贡献损益确定模式的逻辑基础及其建构——基于收入与费用配比逻辑的分析框架. 会计研究. 2018(01)

9. 最优质量成本管理在实际应用中存在的问题及对策. 财务与会计. 2017(17)

10. 质量成本管理与实践纵谈——基于重庆建设摩托股份有限公司案例视角. 商业会计. 2017(13)

11. 通用目的水核算在我国应用的潜力、障碍和路径——以北京密云水库为例. 中国会计评论. 2017(01)

12. 建立与实施企业战略质量成本体系. 中国财政. 2017(05)

13. Impact of Financial Constraints and Agency Costs on Corporate

R&D Investment: Evidence from China. International Review of Finance.2017

14. Does Director-level Reputation matter? Evidence from Bank Loan Contracting. Journal of Banking and Finance. 2016

15. The impact of corporate governance on informative earnings management in the Chinese market. ABACUS. 2016

16. Audit quality and IFRS information comparability. Academy of Accounting and Financial Studies Journal. 2016 (20.1)

17. Analyst Following, Information Environment and Value Relevance of Comprehensive Income: Evidence from China. Asia-Pacific Journal of Financial Studies. 2015

18. Does Timely Loss Recognition Improve the Board’s Ability to Learn from Market Prices? Evidence from Worldwide CEO Turnover. The Journal of International Accounting Research. 2015

19. The Implied Cost of Equity Capital, Corporate Investment and CEO Turnover.

Accounting and Finance. 2015

20. Performance outcomes of BSC application in hospital administration in China. China Economic Review.2014(09)

21. Historical evolution of the balance sheet in the People’s Republic of China. The Accounting Historians Journal. 2014(41)

22. VAT Replacing Business Tax: A Major Tax Reform in China. The International Tax

Journal. 2013(39)

23. The Application of Balance Scorecard in Public Hospital Administration in China. International Journal of Management: Theory and Applications. 2013(01)

24. The Effects of Managerial Shareholdings on Audit Fees: Evidence from Hong Kong, International Journal of Auditing. 2013(17)

25. Accounting Conservatism and IPO Underpricing: China Evidence, Journal of International Accounting. Auditing and Taxation. 2012(21)

26. Ethical Awareness of Chinese Business Managers and Accountants and Their Views on Use of Off-book Accounts. Advances in Accounting Incorporating Advances in International Accounting. 2011(27)

27. The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union. Journal of International Financial Management & Accounting. 2011(21)

28. The Determinants of Auditor Switching from the Perspective of Corporate Governance in China. Advances in Accounting, Incorporating Advances in International Accounting, 2010(26)

29. Audit Committee Essentials (Book Review). The International Journal of Accounting. 2010(45)

30. Market Implications of the Audit Quality and Auditor Switches: Evidence from China. Journal of International Financial Management & Accounting. 2010(20)

31. The Impact of Corporate Governance on Auditor Choice: Evidence from China, Journal of International Accounting. Auditing and Taxation. 2010(18)

32. The Determinants of Auditor Switching from the Perspective of Corporate Governance in China. Corporate Governance: An International Review. 2009(17)

33. Value-added Tax in China and Its Reform. International Tax Journal. 2009(05)

34. HealthSouth Corporation: The First Case Against a Company under the Sarbanes-Oxley Act. Journal of Business Case Studies. 2009(05)

35. 从公司治理的视角看中国上市公司审计师变更的影响因素. 当代会计评论2009(01)

36. An exploratory study on accounting for quality management in China. Journal of Business Research,2004,57(6).

37. An experimental study of users’ responses to qualified audit reports in China. Journal of International Accounting, Auditing and Taxation,2003,12(1)

38. Auditor independence issues in China. Managerial Finance,2003,29(12)

39. An empirical evaluation of the new system of business accounting in China. Journal of International Accounting, Auditing and Taxation,2001,10(1)

40. Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence. International Journal of Accounting,1999,34(4)

41. 遵循国际惯例 增进会计信息的可比性——《企业会计准则》和《国际会计准则》的比较与分析.中国农业会计,1993(05)

42. 我国近年通货膨胀的原因及其治理措施.福建论坛(经济社会版),1989(12)

43. 国际会计协调化的新发展.会计研究,1989(05)

44. 改进中外合资经营企业外汇业务核算的设想.中国经济问题,1988(06)

45. 评述美国财务会计概念体系研究.当代财经,1988(01)

46. 经济体制与经济体制改革.社会科学研究,1987(05)

47. 关于会计计量的认识.会计研究,1986(05)

48. 对我国会计制度的几点认识.财会通讯,1985(12)

49. 会计是一种管理活动.会计研究,1982(03)

 

科研基金