To celebrate the 100th anniversary of the Southwestern University of Finance and Economics (SWUFE), the 2024 National Innovation Forum for Doctoral Students in Accounting was grandly opened on the afternoon of November 22 in Room 650 of the Chengzheng Building at the School of Accounting (SOA). The forum aimed to bring together outstanding doctoral students in the field of accounting from across the country to discuss cutting-edge issues and innovative directions in accounting, further promoting the development and progress of the discipline. The opening ceremony was chaired by Professor Chen Lei, Assistant Dean of the SOA at SWUFE. Over 50 doctoral students from nearly 10 prestigious universities nationwide and several experts and scholars attended the forum.
Tang Xuesong, Dean of the SOA at SWUFE, delivered an opening speech, congratulating the successful convening of the forum and briefly outlining the development and achievements of the SOA. He emphasized the SOA's focus on innovation, mechanism construction, and academic exchange and cooperation for actively exploring cutting-edge areas in the field of accounting. He encouraged the attending doctoral students to seize the opportunity, make full use of the forum for in-depth exchanges, extensive collaboration, consensus-building, and sparking new ideas to collectively drive the continuous progress and prosperity of the accounting discipline.
Following the opening ceremony, experts and doctoral students proceeded to parallel sessions for academic exchanges and discussions.
Parallel Session 1 took place in Conference Room 650 of the Chengzheng Building, with Associate Professor Li Zhi as the moderator and Associate Professors Li Shaopeng and Tu Zhiyuan as guest commentators.
Centered around the theme of "Regulatory Innovation and Corporate Modernization", doctoral students Chen Huixia and Zhang Zihan from the Renmin University of China, along with Guo Anqi and Liu Liang from SWUFE, presented academic reports on topics such as the Quantity and Quality of R&D Capitalization under International Financial Reporting Standards, Labor Costs on the Road to Recovery, Fault Tolerance, Political Promotion, and Risk-taking Behavior of Chinese State-owned enterprises, and Disloyal Executives and Corporate Compensation Policies.
Parallel Session 2 took place in Conference Room 740 of the Chengzheng Building, with Associate Professor Hua Chen as the moderator and Professor Tu Guoqian and Associate Professor Da Hengguo as guest commentators.
Focused on the theme of "Government Regulation and High-Quality Development of Capital Markets", doctoral students Ma Qing and Lu Yi from SWUFE, along with Jiang Fei from Peking University and Lin Hui from Xiamen University, presented academic reports on topics such as the Impact of Regulatory Risks on the Behavior of Independent Directors in the Chinese Capital Market, Selective Enforcement of Securities Regulations in Impoverished Areas and Its Economic Consequences, "Parent Debt, Subsidiary Use" and Bond Credit Spreads, and Tax Evasion Behavior in the Initial Public Offerings of Local Enterprises.
Parallel Session 3 took place in Conference Room 731 of the Chengzheng Building, with Associate Professor Li Yan as the moderator and Associate Professors Zhao Hailong and Li Xin as guest commentators.
Addressing the theme of "Enterprise Risk Management and Interaction with Capital Markets", doctoral students Jiang Lin from SWUFE, Feng Wanxin from Shanghai University of Finance and Economics, Xiao Yichen from the University of International Business and Economics, and Sun Mengna from Zhongnan University of Economics and Law presented academic reports on topics such as the Capital Market's "Stabilizing Expectations" Being Driven by Innovation Implementation, Role of the Law of the People's Republic of China on Promotion of Small and Medium-sized Enterprises in Improving Commercial Credit Financing, State-owned Capital Participation and Labor cost Stickiness in Private Enterprises, and Influence of Preventive Regulation on Discretionary Disclosures in Auditing.
This forum represents our university's profound understanding and active practice of connotative development in higher education and the establishment of new heights in discipline construction in the context of the new era. It plays a proactive role in advancing the development of the accounting discipline at SWUFE, enhancing academic reputation, and increasing social impact.
