 |
[ Name] Yue Cao |
[Gender] Male |
[Title] Professor |
[Address] No.11 South of Lushan Road Changsha City |
[Phone] 13808430424 |
[Date of Birth] Oct.11,1981 |
[Nationality] Chinese |
[E-mail] fengyun8415@126.com |
[Professional Experience Years] 2010-Until Now |
Academic Interests |
Property Rights Accounting and Tax Research |
Education Background |
Degree |
University |
Time |
Post-doctor |
Zhongnan University of Economics and Law |
2010-2014 |
PhD |
Renmin University of China, Accounting |
2007-2010 |
Master |
Hunan University, Accounting |
2005-2007 |
Bachelor |
Hunan University, Accounting |
2001-2005 |
Working Experiences |
Employer |
Time |
1. Professor, Department of Accounting, Business School of Hunan University |
2019.01-Unil Now |
2. Associate Professor, Department of Accounting, Business School of Hunan University |
2013.05-2019.01 |
3. Secretary of MBA Accounting Course Group, Business School of Hunan University. |
2011.10-2013.04 |
4. Assistant Professor, Department of Accounting, Business School of Hunan University. |
2010.07-2011.09 |
Visiting Experiences |
University |
Time |
City University of New York |
2015.09-2016.09 |
Projects |
Projects Name |
Time |
"study on financial integration and improvement of Hunan retail chain industry" |
2017-2018 |
General projects of national Social Science Fund：Research on the Financial Effect of large-scale tax reduction and fee Reduction on enterprises and countermeasures |
2020-2023 |
Tax saving strategy and wealth security |
2019-2020 |
Major project of Hunan Social Science Think Tank：Research on the Policy Effect and Countermeasures of the new round of "Mixed Reform of State-owned Enterprises" |
2018-2020 |
Key influencing factors of energy rebound effect in transportation industry，regional differences and policy simulation research |
2018-2020 |
National social science fund project "research on the financial effect and countermeasures of replacing business tax with value-added tax" on enterprises |
2017-2020 |
National Natural Science Fund Project "Institutional investors ' concentration of equity affects the risk of stock price collapse conduction path research" |
2017-2019 |
National Social Science Fund late-funded project "Study on property and accounting system" |
2015-2016 |
Key projects of national Accounting Research project of Ministry of Finance" Research on function mechanism, implementation route and promotion mechanism of audit supervision" |
2015-2018 |
Hunan Provincial Social Science Fund general project" Research on the function of audit supervision and governance under new normal conditions" |
2015-2017 |
Soft science project of Hunan Province" Research on integrated innovation mode of small micro-enterprises" |
2013-2014 |
Awards and Honors |
Awards |
Time |
The second prize of Hunan Provincial Social Science Outstanding Achievement Award, Property right, system and accounting change |
2020 |
National high-end accounting talents of the Ministry of Finance |
2020 |
121 Innovation Talent Project |
2018 |
First prize of Hunan Social Science Outstanding Achievement Award |
2017 |
Special award of Hunan Federation of Social Sciences, the role mechanism and implementation path of audit supervision and governance function under the new normal |
2016 |
First prize of Hunan Finance Society, Whether Replacing Business Tax with Value-Added Tax Reduced Income Tax Burden: Evidence from China's Listed Companies |
2016 |
Academic Memberships |
Name of the Academic Organization |
Time |
Chinese Certified Public Accountant |
|
Chinese Certified Tax Agents |
|
Social Service |
Name of the Social Organization |
|
|
|
International Conference |
Conference Name |
Topic of Presentation |
Time |
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Publications： |
Journal |
Article title |
Year, Issue, Page |
The Theory and Practice of Finance and Economics |
“One Belt and One Road” Initiative implementation and enterprise financial decision |
2021 |
Emerging Markets Finance and Trade (SSCI), 2020 |
Does Institutional Ownership Improve Firm Investment Efficiency? |
2020 |
Emerging Markets Finance and Trade (SSCI) |
Customer Concentration, Tax Collection Intensity, and Corporate Tax Avoidance |
2020 |
Journal of Hunan University (Social Sciences) |
If the two-round purchase restriction policy has reduced the business performance of real estate enterprises？ |
2021 |
Journal of Financial Research |
Does local competition hinder the improvement of local government debt performance？ |
2020 |
China Soft Science |
The impact of the implementation of the new《Environmental Protection Law》on the investment efficiency of heavy polluting industry |
2020 |
Management Review |
Customer relationship transactions，Executive compensation performance sensitivity and与non-efficiency investment |
2020 |
Journal of Accounting and Economics |
Academic Experience of senior executives and Enterprise Social Responsibility |
2020 |
Accounting Research |
Mixed reform of state-owned enterprises" and quality of internal control: empirical evidence from listed state-owned enterprises |
2020 |
FINANCE & ACCOUNTING GUIDE |
Accounting treatment of COVID-19 epidemic prevention and control tax preferential policies |
2020 |
Accounting Research |
The Improvement and advancement of Coase Theorem in Accounting |
2019 |
Accounting Research |
Property right structure and accounting changes in forty years of reform and opening- up |
2019 |
The Theory and Practice of Finance and Economics |
Market reaction and influencing factors of deepening VAT reform |
2019 |
Securities Market Herald |
Economic policy uncertainty and corporate tax avoidance |
2019 |
Finance and Trade Research |
Research on the Trust function of financial accounting based on property right protection |
2019 |
Journal of Hunan Finance and Economics University |
Existing problems and improvement suggestions of goodwill accounting in China |
2019 |
SECURITIES MARKET HERALD |
Social trust and corporate tax avoidance |
2018 |
Pacific-Basin Finance Journal (SSCI) |
The Individual Characteristics of Board Members and Internal Control Weakness: Evidence from China |
2018 |
Financial Research Letters (SSCI) |
Institutional Ownership and Corporate Transparency in China |
2018 |
Auditing Research |
Customer concentration， internal control quality and corporate tax avoidance |
2018 |
Journal of Zhongnan University of Economics and Law |
If the growth of the industry has reduced the company's tax burden？ |
2018 |
Journal of Central University of Finance &Economics |
Policy effect of accelerated depreciation of fixed assets: empirical evidence from fiscal and taxation [2014] no.75 |
2017.11 |
Accounting Research |
Property rights protection, double measurement and triple reporting |
2017.8 |
Friends of Accounting |
Research on the function of national audit supervision and governance under the new normal |
2017.8 |
Economic Management Journal |
Will environmental regulations affect the company's tax burden? |
2017.7 |
Finance and accounting monthly |
Study on the function mechanism of audit supervision and governance under the new normal |
2017.4 |
Journal of Central University of Finance & Economics |
Local governments' demands for performance, government subsidies and corporate taxes |
2017.3 |
Securities Market Herald |
Market reaction and influencing factors of "replacing business tax with value-added tax" -- empirical evidence from fiscal and taxation [2016] no. 36 |
2017.3 |
Journal of Jiangxi University of Finance and Economics |
Product market forces, corporate tax avoidance and share price information content |
2017.1 |
Finance and Trade Research |
Property rights protection, dual measurement and accounting conservatism |
2017.1 |
Audit & Economy Research |
Whether "replacing business tax with VAT" reduces the income tax burden |
2017.1 |
Chinese Review of Financial Studies |
Will the bank-enterprise relationship affect the avoidance of corporate tax? |
2017.1 |
Journal of Audit & Economics |
Does "replace business tax with value-added tax" reduce income tax burden: Empirical evidence from Chinese listed companies |
2017(1) |
Journal of Zhongnan University of Economics and Law |
Local governments Performance demands， government subsidies and corporate taxes |
2017 |
China Economist |
Effects of China’s BT-to-VAT Reform on Listed Companies’ Turnover Tax Burden |
2017 |
Business Management Journal |
Will environmental regulation affect corporate tax burden？ |
2017 |
Securities Market Herald |
The market reaction and influence factors of "replace business tax with value-added tax": from the experience evidence of the tax |
2016(12） |
Finance & Trade Economics |
Property protection, two-yuan measurement and accounting conservatism |
2016（12） |
Tsinghua University Press |
Taxation |
2016.9 |
Finance & Trade Economics |
Whether the "replace business tax with value-added tax" reduces the tax burden on the circulation: Empirical evidence from Chinese listed companies |
2016(11) |
Journal of Zhongnan University of Economics and Law | J Zhongnan Univ Econ Law |
Media coverage, market-oriented process and executive pay |
2016（4） |
The Theory and Practice of Finance and Economics |
Research on China's National Audit system: History and Logical Sketch |
2016（1） |
China's prices |
A study on the influence of stock mispricing on earnings forecasting |
2016（10） |
Finance and accounting monthly |
Marketization process, change of voluntary auditor and degree of tax avoidance |
2016（6） |
Monograph and Textbook |
Publisher |
Name |
Time |
China Renmin University Press |
Analysis of the difference between the new income criterion and the enterprise income tax law |
2020 |
China Renmin University Press |
Tax Law (Fourth Edition) |
2020 |
Chinese financial & Economic Publishing House |
Accounting reform in the Process of Property rights in China |
2019 |
Chinese financial & Economic Publishing House |
The financial mission in the Process of Property rights in China |
2018 |
China Renmin University Press |
Tax Law (2nd Edition) |
2017 |
China Renmin University Press |
Research on Property Rights and Accounting System |
2017 |
Chinese financial & Economic Publishing House |
Property Right， Institutions and Accounting Changes |
2016 |
Tsinghua University Press |
Taxation (3rd Edition) |
2016 |
