Huang Jingru: female, CPC member, born in October 1980 in Nan'an, Fujian Province, doctor, associate professor.
Email: sophia0880@126.com
Education background
Bachelor: 1998.09-2002.06, Department of economics and management, China Youth University of Political Studies
Master: 2003.09—2006.06, Department of accounting, Xiamen University
Ph. D: 2008.09-2012.06, Department of accounting, Xiamen University
Main courses:
Accounting research methods, accounting principles, intermediate financial accounting, corporate governance, internal control, etc
Research interests
Financial accounting and capital market
Research results
Research papers
1. Fair Value Accounting and Procyclicality: Based on the Perspective of Balance Sheet, Accounting Research, 2013.4
2. Effect of Media Attension on the Cost of Corporate Debt Financing – Based on the Mediator of Accounting Conservatism, Review of Investment Studies, 2020.2
3. The Suppression Effect of Corporate Financialization on Industrial Investment ———Based on the Empirical Evidence from A-share Listed Companies, Journal of Jimei University(Philosophy and Social Sciences), 2019.3
4. Discussion on Issues Related to Asset Securitization of Enterprises, Communication of Finance and Accounting, 2016.3
5. Discussion on Revenue Recognition of Internet Game Virtual Currency, Finance & Accounting, 2015.2
6. Application of Fair Value Option and Earnings Volatility: a Test Based on Panel Data of Listed Banks in China, Modern Management Science, 2012.4
7. Review and Reflection of National Language Romanization——Comparison of the Spellings between New Testament Romanised Mandarin and National Language Romanization, Journal of Jimei University, 2016.9
8. Review on Bank Internal Control Study in China, Journal of Technical Economics & Management, 2014.12
9. Discussion on the Improvement Path of Internal Control of Rural Banks, Development Research, 2014.11
10. Empirical Research of Audit Fees in Listed Companys in Fujian Province, Journal of Jimei University(Philosophy and Social Sciences), 2011.10
11. On the Choice of Accounting Treatment Methods for Stock Exchange and Merger, Finance and Accounting Monthly, 2008.14
Research projects
Vertical subjects:
1. (chair) major projects of Fujian Social Science Base: FJ2020JDZ039, cost accounting and control research of public hospitals in Fujian Province, 2020 / 12-2022 / 12, 50000 yuan;
2. (chair) soft science project of science and Technology Department of Fujian Province, 2019R0071, research on the impact mechanism of industrial funds funded by Fujian provincial government on the innovation efficiency of high-tech enterprises from the perspective of corporate governance, RMB 40000 from July 2019 to July 2020;
3. (chair) Fujian Social Science Planning Project: FJ2015C217, risk prevention research of Fujian Free Trade Zone offshore financial market, 2015 / 07-2017 / 07, 15000 yuan;
4. (chair) Fujian young and middle-aged teacher education research project: JAS150308, research on the application of fund transfer pricing in bank management accounting under the background of interest rate marketization, 2015 / 07-2017 / 07, 10000 yuan;
5. (chair) academic research project of Fujian Accounting Society: case study on internal capital transfer pricing system of commercial banks -- Taking Fujian Free Trade Zone Bank as an example, RMB 10000 from July 2015 to July 2017; Approval number: Min Hui Xue [2016] No. 001
6. (chair) Xiamen social science research project: XMSK201413, Xiamen cultural industry and financial services integration development research, 2014 / 04-2014 / 10, 15000 yuan;
7. (participation) National Social Science Foundation project, 17BGL067, research on financial reporting objectives, accounting information function and capital market adaptability, 2018 / 1-2020 / 12, 200000 yuan;
8. (participation) the Ministry of finance's training project for famous accountants, and reconstructed the theoretical system of Financial Accounting: Based on the impact analysis of fair value measurement, RMB 400000 from December 2013 to December 2016;
9. (participation) key projects of Fujian provincial finance department, problems and Countermeasures of Fujian CPA industry, 2008 / 09-2009 / 05, 40000 yuan.
Horizontal subjects:
1. (chair) performance evaluation of food hygiene project in primary and secondary schools and kindergartens in Nan'an City in 2017
2. (chair) performance evaluation of urban safety information system construction project in Nan'an City in 2017
Monograph:
1. Reconstruction of financial accounting theory system: impact analysis based on fair value measurement, Economic Science Press, October 2018
2. Research on the procyclical effect of fair value accounting, Economic Science Press, December 2015
Main Awards:
In 2016, it won the third prize of the 11th Fujian Social Science outstanding achievement award.
In 2018, the second prize of the first teachers' teaching skills competition of Xiamen municipal government organs and institutions trade union federation.
In 2018, Jimei University won the special prize in the 16th teachers' teaching skills competition.
Academic part-time jobs:
Director of Xiamen Institute of accounting, director of Xiamen Association of chief accountants