Department of Valuation
Li Chang
Basic Information
Academic Title:Professor
Research Areas

Valuation and Business Valuation Research, Government Accounting and Financial Reporting Research, Auditing Research

Education Background

2008.12-2012.02 Postdoc, Financial Science Research Institute of the Ministry of Finance

2002.09-2006.07 PhD, Dongbei University of Finance and Economics, P.R. China

1993.09-1996.04 Master, Dongbei University of Finance and Economics, P.R. China

1989.09-1993.09 Bachelor, Dongbei University of Finance and Economics, P.R. China

Teaching Domains

Undergraduate: Accounting for Government and Nonprofit Entities; Evaluation of Intangible Assets; Fundamentals of Valuation

Graduate Student: New Institutional Economics and Corporate Governance Research

Intellectual Contributions

Papers:

1. CHANG Li, WU Xiao-nan, Research on Comprehensive Financial Reports of Local Governments Based on Dual Objectives, Finance & Accounting, 2019(09) 

2. CHANG Li, PANG Hao-dan, WANG Jing-sheng, Research on the Building of Cost Accounting and Report System in Public Sector – Based on the Perspective of Public Performance Management, Finance Research, 2016(06)

3. CHANG Li, Research on the Internal Control of Government Financial Reporting – Based on the Revolution of Accrual Basis, Accounting Research, 2016(03)

4. CHANG Li, LI Wen-jing, LU Xiao-yan, Government Engagement, Environmental Policy, and Environmental Performance: Evidence from the Most Polluting Chinese Listed Firms, Business Strategy and the Environment, 2015(01)

5. CHANG Li, CHEN Shi-ya, The Impact of the Specific Assets of Business Founders in Family Firms on Enterprise Value: A Study Based on the Perspective of Control Contests, Macroeconomics, 2015(04) 

6. CHANG Li, WANG Qing-kuo, Media Attention and Information Disclosure of Government Sector Financial Management and Control, Accounting and Economics Research, 2015(02)

7. CHANG Li, The Construction of Government Financial Performance Reporting System under the Framework of Public Performance Management, Accounting Research, 2013(08)

8. CHANG Li, Panorama Construction of Public Performance Management and Government Financial Information Disclosure, Public Finance Research, 2012(11) 

9. CHANG Li, International Comparison and Thinking on Entity of Government Financial Reporting, Accounting and Economics Research, 2012(03)

10. CHANG Li, Analysis of Supply and Demand of Government Financial Information under Public Finance Framework, Public Finance Research, 2011(12) 

11. CHANG Li, On Definition and Disclosure of Asset and Liability Elements in Government Accounting, Journal of Dongbei University of Finance and Economics, P.R. China, 2011(01)

Publications:

1. Research on Panoramic Government Financial Information Disclosure, People's Publishing House, 2014.06

2. On Improvement of China’s Government Financial Reports, Dongbei University of Finance and Economics Press, 2007.05

Research Grants:

1. Research on the Investment Performance Evaluation and Related Information Disclosure of Public Pension Insurance Fund from the Perspective of Public Trust in Governments (Project No. 18BGL062), The National Social Science Fund of China (General Project), Presider, 2018.06-2020.12

2. Research on Government Comprehensive Financial Reporting System (Project No. 2015KJA011), Accounting Society of China (Key Project), Participant, 2015.09-2017.12

3. Internal Control and Risk Management Innovation Team (Project No. DUFE2014T07), Innovation Team of Dongbei University of Finance and Economics, P.R. China, Participant, 2014.12-2017.12

4. Translation and Research of International Public Sector Accounting Standards Materials (Project No. G2011005), World Bank Fund of the Department of Treasury of the Ministry of Finance of the People’s Republic of China, Presider, 2011.08-2014.06

5. Standardizing Financial Accounting Management in China's Real Estate Market (Project No. 10ZD&033), The National Social Science Fund of China (Sub Project of Major Program), Presider, 2010.11-2014.02

6. Research on Public Performance Management and Government Financial Reporting Reform (Project No. 11BGL085), The National Social Science Fund of China (General Project), Presider, 2011.06-2013.08

7. Research on Internal Control of Administrative Institutions (Project No. 2012Kjzdkt002), Ministry of Finance of the People’s Republic of China, Participant, 2012.03-2012.10

8. Corporate Governance, External Audit, and Internal Control Information Disclosure: Theoretical Analysis and Empirical Evidence (Project No. 70872018), The National Natural Science Foundation of China (General Program), Participant, 2008.07-2012

9. Research on the Panorama Construction of Government Financial Information Disclosure under Public Finance Framework (Project No. 201003080), Special Foundation of China Postdoctoral Science, Presider, 2010.10-2012.02

10. Panorama Design of Government Assets and Liabilities Information Disclosure (Project No. 20090450339), China Postdoctoral Science Foundation, Presider, 2009.07-2012.02

11. Research on the Construction of Chinese Government Financial Reporting System (Project No. G2010003), Department of Treasury of Ministry of Finance of the People’s Republic of China, Presider, 2011.07-2011.12

Awards/Recognition

1. National Accounting Leading Talent (Phase III) of Ministry of Finance of People’s Republic of China (Academic), 2010.07-2016.11 (Graduated)

2. Second Prize for Outstanding Achievement Award of Philosophy and Social Sciences of the People's Government of Liaoning Province, 2010.07