On June 30, the Ministry of Education officially announced the list of winners for the Tenth Outstanding Achievement Award in Scientific Research (Humanities and Social Sciences). The paper titled “VAT Rate Reduction, Tax Cost Trade‑offs, and Corporate Earnings Management Strategies” by Professor Hang LIU of our School, published in Economic Research Journal, was awarded the Third Prize.

The Ministry of Education Outstanding Achievement Award in Scientific Research (Humanities and Social Sciences) is designed to recognize and reward outstanding contributions made by scholars in philosophy and social sciences in higher education institutions. It showcases major theoretical and practical achievements of the academic community in serving national and Party strategies, and serves as a key initiative to promote the research and interpretation of the Party’s innovative theories and to accelerate the construction of a philosophy and social sciences system with Chinese characteristics. The award is currently the most credible and influential accolade in the field of philosophy and social sciences in China.

In recent years, our university has closely aligned with the goals of “double first‑class” development, actively promoting the accelerated construction of an independent knowledge system in philosophy and social sciences, and advancing high‑quality development in these fields. This award is a testament to the quality and impact of our faculty’s research in humanities and social sciences. Looking ahead, our School will further foster a vibrant academic atmosphere, stimulate faculty research enthusiasm, continuously enhance research innovation capabilities, and contribute greater wisdom and strength to accelerate the building of a strong education nation and to advance the great rejuvenation of the Chinese nation through Chinese‑style modernization.

【Faculty Profile】

Hang LIU is Dean and Professor at the School of Accounting, Dongbei University of Finance and Economics, and a Doctoral Supervisor. He received his Ph.D. from Renmin University of China. His primary research field is tax accounting. He has been honored as a Distinguished Professor under the National Major Talent Project of the Ministry of Education (2024), a Young Scholar under the National Major Talent Project of the Ministry of Education (2019), a National High‑End Accounting Talent of the Ministry of Finance, an Outstanding Teacher of Liaoning Province, and an Outstanding Science and Technology Worker of Liaoning Province (13th session). He has received the Fok Ying‑Tung Higher Education Young Teacher Award and the 14th Liaoning Youth Science and Technology Award. He has presided over four projects funded by the National Natural Science Foundation of China, as well as multiple provincial‑level projects including the Liaoning Higher Education Innovative Talent Support Program and the Liaoning Outstanding Talent Support Program. He has published over 50 academic papers in top domestic and international journals such as The Accounting Review, Journal of Financial and Quantitative Analysis, Economic Research Journal, and Management World. He also serves as Chairman of the Financial Cost Branch of the Accounting Society of China, Deputy Director of the University Academic Committee, and is an editorial board member or academic committee member for five Chinese and English academic journals. His research achievements have received an “Excellent” rating in the performance evaluation of National Natural Science Foundation projects, five provincial‑level philosophy and social sciences achievement awards, and more than 20 other awards.