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xuliping1 姓 名: 徐莉萍
系 别: 财务管理系
职 称: 教授
办 公 室: 工商管理学院办公楼204
办公电话:  
移动电话: 13308468003
E-mail: cyxlping@163.com

个人简介

  徐莉萍,教授,博士生导师,曾入选教育部新世纪人才支持计划,荣获湖南省人民政府颁发的湖南省第十一届哲学社会科学优秀成果三等奖。湖南大学工商管理学院财务管理系教授、会计学方向博士生导师,湖南大学工商管理学院财务管理系主任,中国会计学会财务成本分会理事,湖南省财务学会秘书长,湖南大学“企业并购研究中心”主任、湖南大学“产权会计研究中心”主任。湖南大学工商管理学院公共管理中财务、会计与成本问题梯队负责人。主要著作《企业财权预算管理研究》、《资本市场机构财务运作》等,主编与参编教材并参加编写教材《成本管理会计学》、《管理会计学》。主持《基于生态环境的地方政府资产、负债转换机理与多维度量及实证研究》、《主体功能区生态预算报告构建方法及其实证研究》等国家自然科学基金、国家社会科学基金4项,主持《湖南省企业社会成本投资现状描述及激励机制研究》、《以ABC为基础、以SCM为导向的企业预算管理研究》等省级课题多项,参与多项国家课题。在《会计研究》、《中国工业经济》、《高等教育研究》、《经济学动态》、《中国人口.资源与环境》、《农业经济问题》等刊物上发表论文60多篇。兼任湖南大学致公党总支副主委,湖南省致公党财经委员会副主任,湖南省致公党妇女委员会副主任,湖南大学致公党支部主委。兼任电广传媒、艾华集团等上市公司独立董事。

教育背景

2004-2008   湖南大学   会计学  产权财务与成本管理方向   博士

2000-2002   湖南大学   会计学   硕士

1985-1989   湖南财经学院   会计学   学士

职业经历

2010.9~至今 

湖南大学工商管理学院教授

2006.10~2010.9

湖南大学会计学院教授

2003.7~2006.10

湖南大学会计学院副教授

讲授课程

本科:财务管理学 成本会计学 管理会计学

硕士:高级成本管理会计学 财务信息解读与运用 公司战略与风险管理

研究领域

1.企业并购与创新创业研究

2.PPP 项目经营风险与财务风险及其治理研究

3.公司治理、公司财务、公司成本管理及预算管理研究

4.高校、医院、社会组织等非营利组织会计改革与财务成本管理及预算管理研究

5.政府会计改革与预算管理研究

研究成果

1、著作

 [1]《企业财权预算管理研究》独著,中国财政经济出版社出版,2010年11月

 [2]《管理会计学》副主编,湖南人民出版社,2007年6月

 [3]《资本市场机构财务运作》 参编 高等教育出版社 2000年7月

 

2、论文

[1]徐莉萍, 张淑霞, 李姣. 美国土地发展权转让定价主体, 模型, 制度的演进及启示[J]. 华东经济管理, 2016, 30(1): 171-178.

摘要:文章按时间顺序系统梳理了美国私人自由市场下土地发展权转让的产生背景及定价主体与模型,政府调控土地发展权转让的组织机构与相关制度的形成及制度的执行效果,政府调控与市场机制协调作用下土地发展权转让定价主体与模型、制度对定价主体与模型的影响及定价主体与模型对制度的再影响。中国目前推行的征地补偿政策缺失了土地发展权对价,导致土地开发配置呈现“底部竞争”势态,应充分借鉴美国土地发展权转让及其定价经验,建立适用中国特色的土地发展权转让定价模型,并以非营利组织形式确立中国特色的土地发展权组织管理制度。

Abstract:This paper chronologically clarifies three aspects:the background of transferable development rights and pricing subject and pricing model under the US private free market;the formation of organizations of transferable development rights regulated by the government and the relevant system and the effect of the implementation of the system;pricing subject and pricing model under the coordinating role of government regulation and market mechanism,the influence of the system on pricing subject and pricing model as well as the re-influence of pricing subject and pricing model on the system. China’s current land expropriation compensation policy lacks the equivalent value of transferable development rights,resulting in the configuration of land development presenting “the competition at the bottom”. Accordingly,China should make full use of the experience of the US transferable development rights and its pricing,and establish transferable development rights pricing model and organization management system in the form of nonprofit organization with Chinese characteristics.

[2]徐莉萍,赵冠男,戴薇.企业慈善捐赠下利益输送行为的实证研究-来自中国 2009~ 2013 年上市公司的经验数据[J]. 软科学, 2015, 29(7): 73-77.

摘要: 基于上市公司2009~2013 年慈善捐赠数据,以企业设立慈善基金会、企业高层管理者在慈善基金会任职以及国有控股企业三种关联形式为自变量,验证其对企业慈善捐赠额的影响,以判断企业是否存在利益输送。研究发现: 企业的慈善捐赠出于税收优惠、声誉效应以及战略竞争优势效应的目的在弱化,而更多的是出于利益输送的目的。

Abstract: Based on the data of charity donation from 2009 to 2013, this paper certifies the influence on charitable donations exerted by three correlation forms, which are initially proposed as independent variables, including the establishment of charity foundations belonging to corporations,the inauguration of listed companies' senior managers in charity foundations and the shareholding of state-owned legal person. It help to decide whether profits transfer behaviors exist in corporations.Also,it finds that the charity donation of corporations is not for tax incentives,reputation charity and strategic charity but for profits transfer.

[3]徐莉萍, 王静. 国外出口加工区, 经济特区, 自贸区的效率评价及对中国的借鉴[J]. 上海经济研究, 2015 (11): 104-112.

摘要:该文跟踪国外自由贸易区在设区目标、区位选择、设区主体、市场准入、企业优惠、政府支持等方面的制度政策,以飞地经济模型为指导,收集国外各种自贸区在各国区域规划战略、国内发展战略、国际竞争战略定位下自贸区效率评价的发展规律。研究发现,采用区内要素的自贸区效率评价主要有出口额、就业率等基本指标,主要有附加值、净现值等综合指标;采用区内要素与国内流通要素、国际流通要素关联性的自贸区效率评价主要有联系效应、溢出效应、集聚效应等效应指标。同时发现,影响效率的主要原因在于政府服务制度的科学性,以及建设者决策的专业性、经营者执行的有效性与监管者监督的全面性。

Abstract: Based on enclave economy model, this paper tracks system polices of foreign Free Tarde Zone(FTZ) which include target, location choice, subject, market access, favorable tax system and government support of zone, and collects the development rule of efficiency evaluation of foreign FTZ under the regional planning, domestic development and international competition strategy. It finds that FTZ efficiency evaluation by regional elements contains basic index like export and employment rate, comprehensive index like value-added and net present value, and that FTZ efficiency evaluation by relating regional elements to domestic circulation elements and international circulation elements contains effect index like linkage effect, spillover effect, and agglomeration effect. It also finds that the main reasons influencing efficiency are the scientificalness of government service system, the expertise of developer in decision-making, the effectiveness of operator implement and the comprehensiveness of regulator supervision.

[4]徐莉萍,蔡雅欣.地方政府生态资产负债表结构框架设计研究[J].会计之友, 2015 (18): 62-68.

摘要:国务院已经批准财政部权责发生制政府综合财务报告制度改革方案,但是不包括生态资产负债的政府财报,会给地方政府许多操作空间,建立地方政府生态资产负债表是地方政府综合财务报告编制的前提。文章借鉴会计理论设计生态资产负债表逻辑结构,借鉴环境与经济核算理论设计地方政府生态资产负债表各要素的具体项目,借鉴会计计量理论设计地方政府生态资产负债具体项目的计量原则与计量方法,在满足预算管理等多功能条件下,进行地方政府生态资产负债表结构框架设计,为地方政府生态资产负债表的研究及进一步构建地方政府生态损益表等提供了基础。

[5]徐莉萍,陈玲.地方政府生态效率评价及影响因素研究-来自2010-2012年我国各省级地方政府的数据[J].财会通讯:综合(下),2015(2):123-128.

摘要:本文选取2010-2012 年我国各省级地方政府数据为样本,研究地方政府生态效率的影响因素。研究发现:虽然产业结构和城市化率都一如既往对地方政府的生态效率产生显著的正向影响,但是随着时间的推移,环保投资的影响却从显著的正向影响到不相关再到负向影响转化。

[6]徐莉萍,孙文明.主体功能区生态预算系统合作机理研究[J].中国工业经济, 2013, 7: 18-30.

摘要:为避免主体功能区之间的同质竞争,一般赋予主体功能区异质的目标,这是实施《全国主体功能区规划》战略中的错误观点。为促进主体功能区之间的合作,需要在现有理论基础中融入经济发展权公平理论与生态预算理论。本文首先在对主体功能区生态预算系统现行外部环境分析的基础上,论证系统目标不明、子系统目标偏颇是妨碍主体功能区生态预算系统合作的根本原因。然后,创新提出异质主体功能区生态预算子系统应该具有同质的目标,并论证生态预算系统结构与合作机理。最后,建议政府通过各种压力标准对财政转移支付定价,建立纵横交错的财政转移支付制度,并对主体功能区之间财政合作资金加以配套。研究主体功能区生态预算系统合作机理,开启主体功能区规划的财政政策体系改革,将对“细化”推进主体功能区规划的战术方案有着重大影响。

Abstract: In order to avoid the homogeneous competition between the major function areas, they are usually endowed with heterogeneous goal,however,that is a misconception in the implementation of the strategies of National Function Area Planning. To promote the cooperation among the major function areas, it is necessary to combine the current theoretical basis with economic development right fairness theory and eco-budget theory. Based on the analysis of the current external environment of the eco -budget system of the major function areas,this paper demonstrates that the primary cause that hinders the cooperation among the eco-budget system of different major function areas is the unclear system goal and the biased subsystem goal. Then we propose that the eco-budget subsystem of the heterogeneous major function areas should share a homogeneous goal,and demonstrate the structure of the eco-budget system and the cooperation mechanism. At last, we suggest that the government should price the financial transfer payment through stress standards, build a crisscross financial transfer payment system, and support the corresponding fiscal funding cooperation among major function areas. Studying the cooperation .mechanism of eco-budget system of the major function areas, and starting the reform of the fiscal policy system of the major function areas planning will have a significant impact on specifically promoting the strategies of the major function areas planning.

[7]徐莉萍,孙文明.主体功能区生态预算系统:环境,结构与合作[J].经济学家, 2013, 9: 43-51.

摘要:《全国主体功能区规划》战略一直没有得到有效推进,国际环境行动理事会创建的动态权变生态资源配置模式“生态预算”是最有效的推进工具。文章对主体功能区生态预算系统的外部环境进行PSR模型分析,确定主体功能区生态预算系统的运行目标,设计子系统内部的结构,并论证了主体功能区生态预算子系统之间的合作机理。中国只有建立主体功能区生态预算系统,才能让主体功能区规划战略变成可执行的语言。

Abstract: The strategy of Planning on National Main Functional Areas has not been promoted effectively. “Ecological budget, the pattern of dynamic ecological resource allocation set up by the Council of International Environment Actions, could be the most effective tool. This article conducts PSR model analysis on the outside environment of ecological budget system of main functional areas, defines its operation targets, designs the inner structure of subsystems, and demonstrates the cooperation mechanism among the subsystems. As long as China sets up such system can we make the strategy of planning on main functional areas become executable language.

[8]徐莉萍,李姣好,张艳纯.政府生态预算绩效评价调查研究-基于问卷调查的实证分析[J].会计研究, 2013 (12): 74-80.

摘要:政府预算绩效评价侧重于社会经济方面的评价,难以全面反映政府环境管理效果。文章从理论上论证了创新政府生态资源环境管理绩效评价载体、建立政府生态预算绩效评价指标体系的优势,认为指标体系应由决策绩效和执行管理绩效两大模块组成,并以平衡计分卡为分析框架构建指标体系遴选模型。以问卷形式向968名公众展开调查,最终得到由2 个一级指标、4 个二级指标和22 个三级指标构成的政府生态预算绩效评价指标体系。以政府生态预算绩效评价指标体系为基础,设计调查问卷并进行实证分析,寻找政府环境管理的规律,为建立以生态预算绩效评价指标为基础的政府环境管理决策机制和约束机制,及以信息和网络技术为基础的公众监督约束机制提供支持。

Abstract: Government budget performance evaluation focuses on the evaluation of the socio -economic aspects; it is difficult to fully reflect the effect of government eco-environmental management. Based on the theoretical analysis,the article demonstrates the advantage of innovation on evaluation carrier of government eco-resource environment management and the advantage of government eco-budget performance evaluation index system which based on that evaluation carrier. The article also shows that an evaluation system should be consist of two modules with decision -making performance and management performance and should build an index system selection model by using Balanced Scorecard as the analytical framework. We made a survey on 968 people

by the form of questionnaires,and then we obtained the indicator system of government eco-budget performance evaluation constituted by 2 first grade indexes,4 second grade indexes and 22 third grade indexes. Based on the government eco-budget performance evaluation index system,the paper tries to find the objective laws of government eco -environmental management by empirical analysis of the questionnaires we collected.

[9]徐莉萍,濮娜嬛,杜晓敬.基于共同治理的高校财权预算管理制度设计[J].高等教育研究, 2013 (11): 32-34.

摘要:目前我国高校财权预算管理在预算管理的决策制度、财政协调配置等方面存在不少缺陷,已严重影响了高校的发展。加强高校财政预算管理,应从整合高校会计与财务制度,充分发挥教授会和教职工代表大会的作用,建立财权一致的配置分类体系,优化学术服务

与行政服务之间的费用比重等方面来实现。

Abstract: There were some defects in the university financial rights budget management, such as decision-making system and financial coordinate system, which had seriously undermined the university development. To strengthen the university financial budget management, it should integrate the accounting system with the financial system, play the role of the professor’s association and the teachers’ representatives conference fully, establish the configuration and classification system with the consistency of financial rights, and optimize the expense ratio between the academy service and the administrative service.

[10]徐莉萍,廖鑫,胡倩蕙.基于社会责任的公益组织财务信息披露研究[J].上海大学学报:社会科学版, 2013 (2): 62-75.

摘要:以共同治理理论为基础,以评价公益组织履行社会责任状况为切入点,从公益组织财务信息披露的确认披露目标、认定披露主体、完善披露内容、选择披露形式创新构建公益组织财务信息披露理论,并重点从向上社会责任、向下社会责任、成本控制责任、投资风险与收益管理责任4个方面具体设计公益组织财务信息披露的内容。采用这一研究成果将能降低公益组织运行的社会成本,帮助国家制定出更加科学、合理的公益慈善政策,弘扬慈善行为。 

Abstract: Based on co-governance theory,this article researches commonweal organizations in terms of financial information disclosure by evaluating their fulfillment of social responsibility. An information disclosure theory is innovatively proposed from the following four aspects: finding disclosure goals,identifying disclosure subjects,improving disclosure content and selecting disclosure forms.Accordingly, four responsibilities should be clarified in financial information disclosure: upward social responsibility,downward social responsibility,cost management responsibility and investment risk and revenue management responsibility.The research results are expected to help reduce the social cost of commonweal organizations and develop more reasonable charity policies to better promote philanthropy.

[11]徐莉萍,凌彬,谭天瑜.我国农村扶贫利益共同体综合绩效评价模式研究[J].农业经济问题, 2013,12: 58-64.

摘要:传统农村扶贫绩效评价方法未能有效解决当前扶贫资金支出存在的使用低效、“造血”功能不足问题。本文以合作博弈理论为指导、以信贷扶贫项目为研究对象,构建以农技推广组织为核心并包括贫困农民组织、农村金融组织的扶贫利益共同体,提出将传统以扶贫资金管理为核心的扶贫绩效评价模式改革为以农业技术为核心的扶贫利益共同体综合绩效评价模式。

Abstract: The traditional performance evaluation methods failed to address current financial public spending problems such as inefficient pro-poor capital expenditure and “blood” shortage effectively. Guided by the cooperative game theory and taking agro-technique extension units as organization core,the paper built a pro-poor interest community,which covered the poor farmers and rural financial institutions. The article innovatively proposed that traditional pro-poor performance evaluation model which focused on pro-poor fund management should be reformed to comprehensive performance evaluation model of pro-poor interest community,which focused on agricultural technology.

[12]徐莉萍,李姣妤.生态预算研究述评及展望[J].经济学动态,2012 (10):91-94.

内容提要:本文在回顾生态预算研究现状基础上,提出将生态预算从财政预算中分离出来,建立从属或平行于财政预算的生态预算,将其作为各级地方政府综合绩效评价与确定生态转移支付的基础,最终实现公共服务均等化。

[13]徐莉萍,刘越,邓永梅.经理报酬激励强度的综合评价研究[J].湖南大学学报:社会科学版, 2011, 25(4): 52-58.

摘要:旨在建立一个运用多维度定量指标判断经理报酬激励强度的评价方法, 有利于全面认识各上市公司经理报酬的激励程度。根据评价结果把经理报酬激励强度分为激励不足、适中、过度, 并实证研究不同激励强度上市公司治理结构的特征, 进而提出改进经理报酬激励公平和效率的有效手段, 提高对不同类型企业高管薪酬管理的针对性。

Abstract: We aim to build up an evaluation method of manager remuneration by using mul- tridimensional quantified indexes. It will be of great help to evaluate the strength of manager remuneration in listed companies from all-around directions. According to the results, incentive remuneration can be divided into three types: insufficient, moderate and excessive. Then we tested the corporate governance structure characteristics of listed companies with different types of incentive intensity. Finally, we give some recommendations to make the executive remuneration system more equal and more efficient, and hope that it will improve the management of executive pay in different types of enterprises.

[14]伍中信,徐莉萍.基于企业理论的 “农民工” 权益保护研究[J].财贸研究, 2011 (1): 28-33.

摘要:随着农村劳动力的过剩,很多农民选择了城市务工,但是损害农民工权益的现象屡屡

发生。研究“农民工”权益在企业的保护方案,首先要解决企业理论与“三农”政策的内在一致性。从原有企业理论出发,可以建立社会网络产业结构信息系统、各地区各行业“农民工”权益信息系统,给不同区域企业与“农民工”传递“农民工”权益及其变动信息,保护“农民工”的权益。

Abstract: As rural labor force is overmuch in the country,a lot of farmers choose to work in cities, but cases of harming the rights and interest of peasant-workers happen repeatedly. To Study the protection scheme of peasant-workers' rights and interest,the first thing is to settle the internal consistency of firm theory and “agriculture,rural and farmer”( San Nong) policies. This paper tries to find out the rationale of protecting the rights and interest of peasant-workers from basic firm theory to protect rights and interests of peasant-workers.

[15]徐莉萍,王雄武.生态预算模式在中国的价值实现研究[J].中国人口资源与环境,2010,20(12): 87-91.

摘要:以传统经济学、生态经济学、绿色GDP、生态承载力、生态足迹等其中一种或者几种理论为指导的生态环境管理方法已经不能有效解决当前存在的生态环境问题。生态预算模式以生态环境资源管理为对象、以全面性与全员性为优势特征, 能通过生态预算报告向生态环境管理者、投资者与监督者提供决策有用信息, 突破了现行生态环境部门分割式管理“ 瓶颈“ , 是一种值得全面推广的生态环境管理模式。生态预算模式为建立更为有效的生态环境管理方法提供了思路, 将有利于提高国家生态战略执行力, 有利于社会经济长久可持续发展。为实现生态预算模式价值, 文章提出以下三种路径:第一, 为各级政府建立生态责任预算;第二, 为各地方政府与企业的生态责任预算提供生态预算先进标准;第三, 为企业建立生态责任评价机制。为保障生态预算模式有效运行, 我们应该建立独立于财政预算的中央、各级地方政府生态预算;以民间社团组织为基础确定生态预算先进标准;以生态预算为基础建立企业生态责任评价机制。

Abstract: Based on one or several theories: traditional economics, ecological economics, green GDP, ecological carrying capacity, ecological footprint and so on, the ecological environment management can' t effectively solve the ecological environment problems. The Eco-Budget Model, whose object is the eco-environmental resources management and whose outstanding features are comprehensiveness and all participation , provides useful decision-making information to environmental managers , investors and supervisors with ecological budget reports, and breaks the ecological environment management' s department division “ bottleneck” .So , the Eco-Budget Model is the ecological environment management which is worthy to promote .To realize the Eco-Budget Model value , the paper provides the following three paths: first, to establish the ecological responsible budget for the government ;second, to provide the ecological budget advanced standard for the local governments and enterprises ;third , to establish the ecological responsible assessment mechanism for enterprises. In order to run the Model effectively, firstly, we should set up for the central and local governments of the Eco-Budget Model which is independent of financial budget;

secondly, we should determine the advanced standards of the ecological budget based on non-government mass organizations; thirdly, we should set up the enterprise evaluation mechanism of ecological responsibility based on the Eco-Budget Model.

 

3、研究项目

主持

   主持人 国家自然科学基金项目“主体功能区生态预算报告构建方法及其实证研究”NO:71273084  2013.1.1-2016.12.31

   主持人 国家自然科学基金项目“生态预算理论与方法”NO:71073051 2011.1.1-2013.12.31

   主持人 国家社科一般项目 教育科学单列 教育部“十一五”规划 “高校财权预算管理研究”NO:BIA100075 2011.1.1-2013.12.31

   主持人 湖南省软科学项目“湖南省新型工业化进程中生态预算控制研究”NO:2007ZK3018 2006.1.1-2007.12.31

   主持人 湖南省社科基金“以ABC为基础、以SCM为导向的企业预算管理研究”NO:05YB23 2005.1.1-2006.10.1

   主持人 湖南省软科学项目“湖南省企业社会成本投资现状描述及激励机制研究”NO:2010ZK3019 2010.06-2011.12

   主持人 湖南省一般课题 湖南省教育基建与会计学会项目“我国政府会计改革若干问题的研究”NO:B06003 2006.1.1-2007.12.31

   主持人 湖南省一般课题 湖南省情与决策咨询研究课题项目“农村扶贫利益共同体综合绩效评价模式研究” NO:2012BZZ122 2012.5.2-2013.6.31

参与

   国家社科基金一般项目 居民财产性收入增加与保障的财务体系创新研究 NO:08BJY012主持人:伍中信,2008

   国家社科基金重点项目子课题负责人:基于产权配置与交易的环境审计问题研究NO:11AZD030主持人:伍中信,2011

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