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Core faculty

Yurun He

Depart: Accounting

Title: Professor

Office: Comprehensive Building 204

Email： hyrun2011@163.com

lOverview

Ø Working Experience

2005.07-Present Professor of Accounting, Business School, Beijing Technology and Business University

2010.5-2017.4 Chair and Vice-Chair of Accounting, Business School, Beijing Technology and Business University

2017.05-2020.12 Vice Dean, Business School, Beijing Technology and Business University

2020.12-2022.2 Deputy Director and Acting Director, Office of Financial Affairs, Beijing Technology and Business University

2022.03-Present Deputy Director, Office of Financial Affairs, Beijing Technology and Business University

lResearch Interests

Accounting Issues on Public Companies, Enterprise Internal Control, and Capital Gain Management of State-owned Enterprises

lCourses

Accounting Principal (English Instruction), Principles of Financial Accounting, Intermediate Financial Accounting, and Internal Control, and Risk Management

lPublications

Ø Papers

* denote article with no official English name, the English name given here was translated by the translator.

Selected Academic Articles

  1. Yunsen Chen, Yan Jiang, and Yurun He. “Accountability for Illegal Operation and Investment and State-Owned Enterprises’ Risk-taking”. Accounting Research. April 2022: 53-70.

  2. Huiting Lin, Yurun He, and Jinya Liu. “Financial Report Comment Letters and Firms’ Financialization”. Accounting Research. September 2021: 65-76.

  3. Yurun He and Jinya Liu. “State-owned Capital Gains Handover System and Enterprise Financialization”. Journal of Beijing Technology and Business University (Social Sciences). May 2021: 33-49.

  4. Lijuan Yan and Yurun He. “Mandatory Dividend: Pressure Downshift and Earnings Management -- Empirical Evidence from Central Listed Companies in China”. Accounting Research. February 2020: 60-73.

  5. Lijuan Yan, Yurun He, and Xun Wang. “Can Internal Audit Restrain Earnings Management?”. Communication of Finance and Accounting. September 2019: 30-34.

  6. Huiting Lin, Yurun He, and Maolin Wang . “The Speed of Market-Oriented Reform and Corporate R&D Investment--Empirical Research on Chinese A-Share Non-financial Listed Companies”. Accounting Research. August 2018: 28-34.

  7. Yurun He and Yun Xu . “Does Corporate Strategy Differentiation Affect Accuracy of Analysts’ Earnings Forecast?”. Journal of Beijing Technology and Business University. March 2017: 58-66.

  8. Maolin Wang , Huiting Lin, and Yurun He. “Does Firms’ Voluntary Accounting Changes Affect Value Relevance?”. Accounting and Economics Research. September 2016: 17-35.

  9. Huiting Lin, Yurun He, Maolin Wang , and Bing Zhu. “Media Coverage and Dynamic Adjustment of Corporate Capital Structure”*. Accounting Research. September 2016: 41-46.

  10. Yurun He and Lijuan Yan. “Investigation and Analysis of Influencing Factors on Internal Audit Quality”*. Finance & Accounting. June 2016: 65-67.

  11. Yurun He and Pei Wang. “Individual Statements or Consolidated Statement--Discussion on the Profit Appropriation Basis for the Parent Company”*. Finance & Accounting. March 2015: 36-38.

  12. Yurun He, Huiting Lin, and Maolin Wang. “Product Market Competition, Executive Incentives and Corporate Innovation--Empirical Evidence From Listed Chinese Companies”. Finance & Trade Economics. February 2015: 125-135

  13. Yurun He and Lijuan Yan. “Stewardship Approach or Decision-Usefulness Approach--Analysis of the Theoretical Basis of Integrated Report”*. Internal Auditing in China. September 2014: 97-100.

  14. Maolin Wang, Yurun He, and Huiting Lin. “Managerial Power, Cash Dividends and Enterprises’ Investment Efficiency”. Nankai Business Review. April 2014: 13-22.

  15. Yurun He and Xiaohui Li. “Study on Accounting Professional Talents Education Modes--Investigation Based on Ten Famous Universities in US”. Accounting Research. April 2013: 26-31+95.

  16. Lin Yuan, Lingyun Chen, and Yurun He. “Risk Management under Centralized Control of Funds--A Case Study on Large and Medium-Sized Enterprise Groups”. Accounting and Economics Research. March 2013: 40-49.

  17. Yurun He, Xuemeng Zhang, and Ruolei Ji. “Corporate Social Responsibility Disclosure of Multinational Companies Based on the Recall of Johnson & Johnson”*. Internal Auditing in China. February 2013: 86-88.

  18. Yurun He and Xinshu Mao. “Research on Innovation Education in an Accounting Major -- A Teaching Reform Centered Around Training Objectives”*. Commercial Accounting. December 2012: 110-112.

  19. Yurun He and Maolin Wang. “Earning Collections from State-Owned Capital: Issues and Regulations”. Accounting and Economics Research. November 2012: 19-24.

  20. Maolin Wang and Yurun He. “Hierarchical Analysis of Corporate Social Responsibility and Its Evaluation”*. Finance & Accounting. June 2012: 59-61.

  21. Yurun He and Youhong Yang. Information Transparency，Accountability and Global Financial Report. Journal of Beijing Technology and Business University. November 2011: 110-115.

  22. Yurun He, Maolin Wang , and Lu Yuan. “Does the Level of Cash Dividends Affect the Return of State-Owned Capital--Based on the Analysis of China's Holistic Listed State-owned Enterprises”*. Finance & Accounting. September 2011: 20-22.

  23. Youhong Yang, Yurun He, and Maolin Wang . “Marketization Law Environment and Disclosure of Internal Control Self-Assessment Report--Descriptive Analysis on A Share Listed Companies in Shanghai Stock Exchange”. Accounting and Economics Research. January 2011: 9-16.

  24. Zhihua Xie, Yurun He, and Hongliang Zhang. “The Goal of Government "Good Governance" and the Governance Function of Government Accounting”*. Public Finance Research. April 2010: 41-45.

  25. Yurun He and Dandan Zhan. “Can Equity Incentives Solve Internal Control Issues”*. Finance and Accounting Monthly. March 2010.

  26. Yurun He. “Accounting Regulation, Rent-Seeking and Social Welfare Dissipation”*. Accounting Research and Education in China*. January 2009.

  27. Jianwei Ma, Yurun He, and Ping Xiao. “Probe into Information Disclosure of Enterprise Environmental Accounting”. Journal of Beijing Technology and Business University. September 2008: 66-69+108.

  28. Yurun He. “Improvement of Protection Mechanism for Minority Shareholders’ Interests under Pyramid Shareholding Structure”*. Communication of Finance and Accounting(Financing Version). July 2008: 32-33.

  29. Xinshu Mao  and Yurun He. “Direct Preparation of Consolidated Financial Statements under Cost Method”*. Finance & Accounting. June 2008: 35-37.

  30. Yanheng Song and Yurun He. “Regulatory Pressure and Audit Market Competition Pressure: The Tradeoff of CPA -- A Case Study of Long-term Asset Impairment Provision”*. Journal of Management World. May 2008: 144-150+165.

  31. Yurun He and Zhenting Yu. “The influence of enterprise transfer pricing method choice on tax regulation”*. Taxation Research. July 2006: 72-76.

  32. Zhenting Yu and Yurun He. “Research of the Method Choice of Foreign Investors’ Shifting Prices”. Journal of Shanxi University of Finance and Economics. June 2006: 106-112.

  33. Yurun He and Yan Zhang. “Factors Influencing Transfer Pricing of Foreign Invested Enterprises -- Based on Factor Analysis Method”*. International Taxation in China. May 2006: 25-29.

Ø Academic Monographs

  1. Yurun He. Accounting Contract and the Usefulness of Accounting Information-Empirical test Based on Accounting Changes of Chinese Listed Companies. Economic Science Press. 2017.

  2. Yurun He. The Transfer Pricing of Foreign-Funded Enterprises and Tax Regulation in China. Economic Science Press. 2013.

lFunded Projects

  1. 2021-2022 National Audit Office Internal Audit Project

Study on the role and mechanism of internal audits in "Risk Prevention and Development  Promotion" within state-owned enterprise.

  1. 2019-2022 Beijing Great Wall Scholar Training Program
    Study on the dynamics of stress transfer and organization efficiency of mandatory dividend in central state-owned enterprise.

  2. 2021-2023 Key Topics of the Beijing Education Bureau 14th Five Year Plan
    Total cost analysis of education resource allocation and cost performance evaluation of municipal universities.

  3. 2018-2021 National Social Science Fund General Program
    Distribution of the return on state-owned capital: governance mechanism, economic consequence, and system restructure.

  4. 2013-2016 Beijing Education Bureau General Program
    Study on the earnings collection of state-owned capital gain and its economic consequence of two-tiered governance structure in state-owned enterprise.

  5. 2014-2016 Beijing Social Science Fund General Program
    Evaluative study on the food safety of Beijing's central kitchens' internal control.

  6. 2013-2015 Outstanding Young Talents of Beijing Training Program
    Study on the effects and earnings collection of capital gains of state-owned enterprises with a two-tiered governance structure.

  7. 2010-2011 State-owned Assets Supervision and Administration Commission of State Council General Program
    Study on the profit distribution and earnings collection of holistic listed state-owned enterprise.

Ø Books

  1. Yurun He. Accounting Principles. Tsinghua University Press. 2019.

  2. Yurun He and Aiping Ouyang. Accounting Principles. Economic Science Press. 2013.

  3. Xiaohui Li and Yurun He. Internal Control and Risk Management. China Renmin University Press. 2022.

lServices & Awards

Ø Key Community Services

  1. Advisor to the Ministry of Education Funds Supervision Affairs Center, Executive Council Member of the Banking Accounting Society of China, Committee Member of the Accounting Society of China Accounting Education Committee, Council Member of the China Business Accounting Institute, Fellow Member of the Chinese Institute of Certified Public Accountants

  2. Member of the Eighth Beijing Fangshan CPPCC, Deputy to the Seventeenth Beijing Haidian People's Congress, Trustee of the Beijing Friendship Association for Non-party Senior Intellectuals

Ø Awards and Honors

  1. Outstanding Young Teachers of Beijing, Beijing Great Wall Scholar, Ministry of Finance National Leading Accounting Talents First Cohort, Outstanding Young Talents of Beijing

  2. Beijing Education and Teaching Achievement Award First Prize, Beijing Micro-Course Competition Third Prize, Beijing Technology and Business University Award in Undergrad Teaching Excellence First Prize, Young Teacher’s Basic Teaching Skill Competition Bilingual Section First Prize