lOverview
Ø Education
2006/09—2009/07 Studied in School of Accountancy of Central University of Finance and Economics of China for Doctor’s Degree.
1991/09—1994/07 Studied in School of Economics of Heilongjiang University of China for Master’s Degree.
1987/09—1991/07 Studied in School of Economics of Heilongjiang University of China for Bachelor’ s Degree.
Ø Working Experiences
1994.7-Present Teaching at the Business School of Beijing Technology and Business University.
lResearch Interests
Management Accounting, Corporate Governance and Financial Management
lCourses
Management Accounting, Advanced Management Accounting, Analysis of Corporate Financial Statements
lPublications
Ø Papers
Selected Academic Articles
1. Ji Zhang, jian Zu, Linjuan Mu, Research on the Optimization of Intelligent Financial Reimbursement System for Railway Enterprises, Railway Economics Research, June, 2022
2. Linjuan Mu, Xiaoya Lu, Lingjun Zhao, The Research on the Comparison of Public Health Emergency Management System Between China and Foreign Countries,Financial management Research, April, 2020
3. Linjuan Mu, Xin Tong, A Study on the Financialization of Real Enterprises and ITs Economic Consequences, Financial management Research, January, 2020
4.Linjuan Mu, Weiwei Song, The impact of Executive Incentives on Innovation Investment in Asset-light Companies, Friends of Accounting , November, 2019
5. Xiaoya Lu, Linjuan Mu, Analysis of Financial Effects of Government Subsidies on New Energy Enterprises, Commercial Accounting, September, 2019
6. Jianling Gao, Linjuan Mu, Analysis of the Reasons on the Increase in holding, Journal of Metallurgy Accounting , February, 2018
7.Linjuan Mu, YIngran Jia, Why the Balance of Accounts Receivable of Haitian Flavoring & Food Is Zero?, Journal of Finance & Accounting, January, 2018
8.Xuejing Guo, Linjuan Mu, Chunyan Wang, Do Loss-making Businesses Need Dividends?, Journal of Metallurgy Accounting , July, 2017
9.Linjuan Mu, Qu Xinyi, Chen Jiayuan, Zhang Yuchun, Ren Qianyi, Yu Qing, College Student’s Enterpreneurship Situation and Related Supporting System in University, Education Teaching Forum, July,2017
10. Linjuan Mu,A Case Study on Value Chain Resource Integration Based on Potential Demand, Friends of Accounting, April, 2017
11.Linjuan Mu,Wenting Gao, How to The prevent the Spread of False Information under the Mechanism of Short Selling of Securities , Commercial Accounting, January, 2017
12.Linjuan Mu, Yanhui Bi, A Analysis on the Risk of e-commerce asset-light business model, Commercial Accounting, May, 2016
13. Linjuan Mu, Hongfang Wang, Research on the Financial Risk and Control Caused by Margin Trading, Journal of Beijing College of Finance and Commerce, December, 2015
14.Linjuan Mu, Nan Zhao, Analysis on the Characteristics & Risk of Light Assets Operation , Commercial Accounting , September, 2015
15. Linjuan Mu, Zhanming Zhang, The Impact and Implications of the Changes of the Long-term Equity Investment Guidelines (2014) , Commercial Accounting, May, 2015
16. Linjuan Mu, Yang Yang, The Arrangement of Ownership Structure in the Reform of Mixed Ownership of State-owned Enterprises, Journal of Finance & Accounting, March, 2015
17.Linjuan Mu, Haixia Liu, Yan Zhang, Unveiling the huge losses of “China Ocean”, Commercial Accounting, March, 2013
18. Linjuan Mu, Yan Zhang, Haixia Liu, Managerial Behaviors, Corporate Governance and cost Stickiness, Journal of Beijing Technology and Business University (Social science), January, 2013
19. Linjuan Mu, Qi Jia, The Across-organizational Integration of Resources Based on Value Chain Cost Management:A Field Study, Accounting Research, May, 2012
20. Linjuan Mu, Xiaoxuan Zhang, Weihua Zhang, The Embarrassment :Equity is Hard to Motivate, Commercial Accounting, April, 2012
21. Linjuan Mu, Xuegang Cui, Trust and Stimulus: Experimental Research on Governance Mechanisms for Cost of Value Chain, Nankai Business Review, October, 2011
22. Linjuan Mu, Review on the Supply Chain Management in Western Management Accounting, Communication of Finance and Accounting, September, 2011
23. Linjuan Mu, Qian Yang, What's the point of “Holding back”? A case study of how “WANGSU Technology” funds were used, Journal of Finance & Accounting, August,2011
24. Linjuan Mu, Xiao Li, The Influence on Chinese Enterprise by the IASB Changing the Lease Standards, Commercial Accounting, July, 2011
25. Linjuan Mu, Li Zhang, Research on Growth Factors of Listed Companies on GEM, China Soft Science MagazineSeeker,June, 2011
26. Linjuan Mu , Xiao Li, How to Alleviate“Labor Shortage” in Small and Medium-sized Enterprises from the Angle of Management Accounting, Journal of Introduction, June, 2011
27. Linjuan Mu, Yan Song, Investor Protection Based on Value Creation: A perspective of Management Accounting, China Chief Financial Officer, March,2011
28.Guliang Tang,Linjuan Mu, Jiajun Peng,SBU:Practice and Innovation on Strategy
29. Linjuan Mu,Li Zhang, Review on the Management Control System,Communication of Finance and Accounting , July, 2009
30.Linjuan Mu,Working Capital Management: An Effective way to Increase the wealth of Enterprises, China Township Enterprises Accounting,November,2008
31.Linjuan Mu,Financial Risk Characteristics and Financial Risk Prevention o Listed Groups,
Market Modernization,October,2008
32.Linjuan Mu, Hong Zhang,Research on the Correlation between Institutional Investors' shareholding and Listed Companies' performance, Journal of Beijing Technology and Business University (Social science), July,2008
33.Linjuan Mu,Aixiang Pan,Build the Activity-based Standard Cost System, Accounting Research,May,2004
Ø Monograph
1.Linjuan Mu,The Research on the Non-linear Growth of the Asset-light Business, Economic Science Press, January, 2022
2.Linjuan Mu, Core resources for survival and strategic cost control,Yunnan University Press,June,2021
3.Linjuan Mu, Research on the Cost of Cross-organization Control and Inter-organization cooperation,Economic Science Press, September, 2017
4.linjuan Mu,Study on Value Chain Management:Theory,Case and Experiment,Economic Science Press, January, 2010
Ø Selected Research Grants
1.Lead the General Program supported by the National Social Science Foundation of China, “The Research on the Non-linear Growth of the Asset-light Business ”, the number of project approval: 14BGL188（2014-2019）.
2.Lead the General Projects supported by the Humanities and Social Sciences Fund of Ministry of Education of the People's Republic of China, “Research on the Financial Risk on the Cross organizational Control : Incentive Models and Cooperative Performance”, the number of project approval:11YJA630080（2011-2014).
3.Lead the General Projects supported by the Fund of Ministry of Finance of the People's Republic of China, “Research on the History of Chinese and Foreign Management Accounting”, the number of project approval:2016GLKJ（2016-2017).
4.Lead the General Program supported by the Beijing Social Science Foundation , “Research on Financial Risks of the Light Asset Model of Beijing Enterprise Groups from the Perspective of Value Management, the number of project approval: 13JGB056（2013-2015）.
5.Participated General Projects supported by the The National Nature Science Fund of China as the leader of the sub-project, “Case Study on the Management and Control Issues in Natural Sino foreign Joint Ventures”, the number of project approval: 70772002（2019.-2024）
6.Participated General Projects supported by the The National Social Science Fund of China as the leader of the sub-project, “Performance Commitment and Financial Risk Mechanism of Physical Enterprises”, the number of project approval: 18BGL064（2018.-2023).
7.Participated Major Projects supported by the The National Social Science Fund of China as the leader of the sub-project, “Institutional Research on the State Owned Capital Operating Budget on the Perspective of National governance”, the number of project approval: 14ZDA027（2014.-2017）。
8.Participated Major Projects supported by the The National Social Science Fund of China as the leader of the sub-project, “Research on the Authorization Relationship and Implementation Model of State owned Capital ”, the number of project approval: 14AJY005（2014.-2015）。
lServices & Awards
Young and middle-aged backbone teachers in Beijing municipal universities