2 keyan

Faculty & Research

Property Right Accounting Center

The market economy is the property right economy. Property right accounting is the product of the combination of modern property right theory and accounting. It is also the concrete application of macroeconomic theory in microcosmic aspect, and establishes the concept of property right accounting and carries on the comprehensive reform of accounting, and establishes and perfects our society Market economy has an important role. Based on this reality, the center aims to rely on the strong scientific research force of Hunan University, the use of college academia strong academic strength, to attract domestic and foreign equity financial accounting field of outstanding scholars, joint practice of the financial elite, together to build a dynamic, Level, theoretical research and social practice, the international frontier and realistic situation of the integration of open research platform.

The Center conducts research in areas such as financial accounting, corporate finance, corporate cost management and budget management and government accounting reform. It focuses on academic research, academic exchange and personnel training to promote property rights accounting in contemporary China. Research and practical practice of development, and cultivate the field of outstanding scientific research, teaching and practice and other professional talents.

Xu Liping, He Jinli, Liu Duan, Gong Guangming, Zhang Ling, Liu Guiliang, Chen Gongrong, Huang Jun, Peng Taoyin, Zhu Xiangping, Zhang Biao , Zhu Qiming, Dai Zili, Jiang Weiping, Ling Zhixiong, Zhu Yan, Yang Yan, Du Jing, Wang Yuewu, Wang Yongyang, Zhou Hong, Wang Wenming, Peng Jiangping, Zhu Guocai, Ding Fangfei, DENG Yongqin, XIAO Jun, XIE Pingfeng, XU Yuxiang, WANG Yufeng, ZHOU Lan, CAO Yue, JIANG Wen, XIAO Xiaofeng, PU Danlin, ZHU Wei Lin, Gong Huiyun, Wu Lan, Liu Yixiang, Cao Lihong, Hong Yun, Liu Jin, Cao Feng, Li Guangrong.

Books:

[1] Study on The Budget Management Of Chinese University Financial Rights

[2] The Research on Corporate Financial Rights Budgets Management

[3] Management Accounting

[4] Research on Irrational Self-interest Behavior in Institutional Investor Profit Forecast

[5] Fair value: the forefront of international accounting research

[6] Present value of accounting measurement

[7] China Certified Public Accountant Auditing Standards No. 1322 - Audit of Fair Value Measurement and Disclosure
[8] Corporate Finance

[9] Study on Oil and Gas Accounting Standards

[10] Accounting analysis of property rights

Paper:

[1] Liping Xu, Shuxia Zhang, Pan Xu, et al. A Concealed Wrongdoing of Corporate Philanthropy: Evidence from China[J]. Voluntas, DOI 10.1007/s11266-017-9842-4,2017.

[2]XU Liping, ZHAO Guannan and DAI Zili. Foreign Market Mechanism of Forest Ecological Benefit Compensation Pricing Theoretical Review and Reference [J]. Issues in Agricultural Economy, 2016(8):101-109.

[3]XU Li-ping, LIU Ning,ZHANG Ke.Study on the Efficiency of Converting Local Government Economics and Resource Assets to Environmental Liabilities under the Fiscal Restraint—An Empirical Analysis Based on Panel Data of the Sample of Chinese 29 Provinces from 2009 to 2013[J].Soft Science,2016.30(10):36-42.

[4]XU Li-ping, ZHANG Shu-xia,LI Jiao. Evolution and Inspiration of Pricing Subject,Pricing Model,Pricing System of Transferable Development Rights in the United States[J]. East China Economic Management,2016.30(1): 171-178.

[6]XU Li-ping, WHANG Jing. The Efficiency Evaluation of Foreign Export Processing Zone, Special Economic Zone and Free Trade Zone and its reference to China[J].Shanghai Journal of Economics, 2015(11):104-112.

[7]Ding Fangfei, Chen Min and Wu Zhongxin. Do Institutional Investors Use Earnings Forecasts from Financial Analysts? -Evidence from China’s Stock Market. Emerging Markets Finance and Trade,50(S1), pp23-38, 2014.

[8]Fang-fei Ding, Jin-hua Chen, Chan Gu. Heterogeneous institutional investors’ stock investment returns effect research. 2012 International Conference on Education, Economics, Management and Social development.2012, 8:70-75

[9]Ding Fangfei, Hou Ningning, LI Su. Institutional Investors Heterogeneity, Future Earnings and the Informativeness of Stock Prices.In:Third International Conference on Intelligent System Design and Engineering Applications 2013,Hong Kong,887-890

[10]On the Value of Corporate Social Responsibility Disclosure:An Empirical Investigation of Corporate Bond Issues in China, Journal of Business Ethics, 2016, Forthcoming,

[11]Bond Covenants and the Cost of Debt: Evidence from China, Emerging Markets Finance and Trade, 2015, Forthcoming

[12]Measurement of Formal Convergence of Vietnamese Accounting Standards with International Financial Reporting Standards, Australian Accounting Review,(2),2014]

[13] Property rights, the company's unique risks and corporate investment behavior, "Journal of Zhongnan University of Economics and Law", (1) 2014

[14] Property Right Protection, Public Domain and Accounting System Change [J]. Accounting Research, 2013, (06): 26-32 + 95.

[15] Cao Yue, Wu Zhongxin. Property Right Protection, Fair Value and Accounting Reform [J]. Accounting Research, 2009, (02): 28-33 + 93.

[16]Wu Zhongxin, Cao Yue. Property Right Protection, "Three Domain" Order and Audit Information Authenticity [J]. Accounting Research, 2007, (12): 82-87 + 97.

[17]Cao Yue, Wu Zhongxin. Property Right Protection, Fair Value and Accounting Reform [J]. Accounting Research, 2009, (02): 28-33 + 93.

[18]Wu Zhongxin, Cao Yue. Property Right Protection, "Three Domain" Order and Audit Information Authenticity [J]. Accounting Research, 2007, (12): 82-87 + 97.

[19]Wu Zhongxin, Cao Yue. Property Right Protection, "Three Domain" Order and Audit Information Authenticity [J]. Accounting Research, 2007, (12): 82-87 + 97.

[20]Wu Zhongxin, Zhang Rongwu, Cao Yue.Study on Accounting of Property Right Paradigm: Review and Exhibition.Journal of Accounting Research, 2006, (07): 83-89.

[21]Xiao Xiaofeng, Wang Shanping. The rise and prospect of the school of property rights in China [J]. Time Accounting, 2001, (03): 24-27.

[22]Wu Zhongxin, Gong Huiyun, Du Jing. Modern Property Right and Green Accounting [J] .Computer & Communication (Academic Edition), 2004, (12): 88-90 + 87.

Project:

[1]Director of National Natural Science Foundation of China (NSFC)“Conversion Mechanism of Local Government Assets and Liabilities, Multidimensional Measurement Based on Ecological Environment and Empirical Research”NO: 71573075 2016.1.1-2019.12.31.

[2] National Natural Science Fund Project "main functional area ecological budget report construction method and its empirical research" NO: 71273084 2013.1.1-2016.12.31

[3]Director of National Natural Science Foundation of China (NSFC)“The Construction Method of Eco Budget Report of Major Function Area and Its Empirical Research”NO: 71273084 2013.1.1-2016.12.31.

[4]Director of National Natural Science Foundation of China (NSFC)“Research on the eco-BUDGET Theory and Method”NO: 71073051 2011.1.1-2013.12.31.

[5]Director of National Social Science Foundation of China, general project,“Study On The Budget Management Of Chinese University Financial Rights”NO: BIA100075 2011.1.1-2013.12.31.

[6]Director of Sub project of key projects of National Social Science Foundation of China“Research on Environmental Auditing Based on property right allocation and transaction ” directed by WU Zhong-xin, NO: 11AZD030, 2011

[7]Participator of National Social Science Foundation of China, general project, “Research on the innovation of financial system for the increase and protection of residents' property income”directed by WU Zhong-xin, NO: 08BJY012, 2008.

[8]Natural Science Fund of Hunan Province: Present Value Technology Based on Value Measurement and Fair Value Accounting, NO: 05JJ3013, 2005-2008

[9]Ministry of Education Humanities and Social Sciences Research Project: Auditing of Fair Value Accounting Estimates and Related Disclosures, NO: 08JA790040, 2009-2013

[10]Research on Environmental Audit Problem Based on Property Right Allocation and Transaction - Research on Environmental Accounting Measurement, NO: 11RZD030

[11]National Social Science Fund later funded projects: property rights and accounting system research NO: 2015FJY010, 2015-2016