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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,会计学博士,教授,博士生导师。 湖南大学工商管理学院会计学教授,湖南大学企业并购研究所所长,湖南大学产权会计研究所所长,湖南大学工商管理学院学术委员会委员。国家教育部“新世纪”人才计划专家,教育部专业学位水平评估论文评议专家,湖南省发改委PPP项目专家,湖南省正高级会计师评审专家。湖南省财务学会秘书长,湖南省会计学会常务理事。企业财务、成本与税收管理资深培训专家。

   主要研究方向:盈利模式创新与企业重组及预算管理,税收筹划,环境会计与企业社会责任,政府与非营利组织会计。在国内外学术刊物上发表学术论文80多篇,主编参编专著《资本市场机构财务运作》、《企业财权预算管理研究》等,教材《管理会计学》等共5部。主持国家自然科学基金项目与中国社会科学基金5项,主持湖南省基金多项;作为主要研究人员参与国家项目、省级项目多项。EMBAMPAccEDPMBA与湖南省会计领军人才班的学术导师与相关课题责任教授与主讲教授。获MPAcc 全国优秀教师, MPAcc入库教学案例量全国排名第一,MPAcc全国优秀案例一篇,湖南省人民政府湖南省哲学社会科学优秀成果奖,湖南大学优秀教师等荣誉。

   社会兼职:担任电广传媒(000917)、艾华集团(603989)、奥美医疗(IPO中)等多家上市公司独立董事与财务顾问。致公党湖南委财政金融专业委员会(现)副主任,湖南大学致公党北校区支部(原)主委。

   企业实践:先后在湖南华天集团、湖南新天地集团、湖南粮食集团、湖南发展集团、湖南海利集团、湖南出版集团、中建五局等多家企业实施中高层培训。

    企业来源课题:PPP项目公司财务治理、会计处理及纳税筹划研究;国家电网公司企业重组税收风险管理与筹划研究;湘西州烟叶工作站(点)固定资产投入产出决策分析体系的研究;邵阳赛双清建设投资经营集团公司战略发展规划;湖南湘江新区战略升级、风险度量及效率评价研究;湖南省新型工业化进程中生态预算控制研究;湖南省企业社会成本投资现状描述及激励机制研究;农村扶贫利益共同体综合绩效评价模式研究等。

讲授课程

1、高级成本管理会计理论与实务(学术研究生与MPAcc

2、企业战略成本管理、企业预算管理(MBA

3、财务信息解读与运用、企业改制上市前重点财务与税收问题案例研究、集团股权结构顶层设计与税收问题案例研究(EDP

4、成本会计、管理会计、财务管理(本科生)

研究领域

盈利模式创新与企业重组及预算管理,税收筹划,环境会计与企业社会责任,政府与非营利组织会计。

近年主要课题主题:政府会计制度改革、国企预算与绩效评价、企业共享服务中心、股改上市前重点财务与税收问题、集团股权结构顶层设计、股权激励与控制权及税负、公司重组与定向增发预决策。

主持的主要科研项目:

1、主持国家自然科学基金《企业慈善基金会行为机理、利益输送路径挖掘及多元治理研究》(71774050)、《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》(71573075)、《主体功能区生态预算报告构建方法及其实证研究》(71273084)、《生态预算理论与方法研究》(71073051)。

2、主持国家社科基金《高校财权预算管理研究》(BIA100075)。

3、主持湖南省重点社科基金重点委托项目《湖南湘江新区战略升级、风险度量及效率评价研究》(2016164);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》(05YB23)。

4、主持湖南省软科学项目《湖南省新型工业化进程中生态预算控制研究》(2007ZK3018)、《湖南省企业社会成本投资现状描述及激励机制研究》(2010ZK3019)。

5、主持湖南省厅局课题项目《农村扶贫利益共同体综合绩效评价模式研究》(2012BZZ122);

6、主持湖南省财政厅重大会计课题《PPP项目公司财务治理、会计处理及纳税筹划研究》(2016347)。

研究成果

1、著作

[1]《资本市场机构财务运作》上海社会科学院出版社

[2]《管理会计学》湖南人民出版社

[3]《企业财权预算管理研究》中国财政经济出版社出版

[4]《中国高校财权预算管理研究》中国财政经济出版社

2、论文

 [1]Liping Xu, Shuxia Zhang, Pan Xu, et al. A Concealed Wrongdoing of Corporate Philanthropy: Evidence from China [J]. Voluntas: International Journal of Voluntary and Nonprofit Organizations (SSCI), 2017, 28(2):721-744.

Abstract: The paper is trying to examine the changes between rational and irrational charitable donation of Chinese listed corporations under the background that an increasing number of Chinese listed corporations register charity foundations in recent years. Considering corporate income tax ratio as a proxy for tax preference, whether products are exposed to consumers directly or indirectly, as well as gross profit margin, debt financing scale and debt maturity structure as proxies for the reputation effect and strategic advantage, the indicators of rational charitable donation consist of the five factors mentioned above; The indicator of irrational charitable donation is disposal accrued profits calculated by Extended Jones Model. By the regression of data of charitable donations from Chinese A listed corporations during the year from 2008 to 2013, findings show that the behavior of rational charitable donation is weakened gradually, while, in contrast, the irrational charitable donation is strengthened. The listed corporations have strong motivation to transfer profits through registering and establishing charity foundations, which is a new tendency of transferring interests.

[2]徐莉萍, 赵冠男, 戴子礼. 国外市场机制下森林生态效益补偿定价理论及其借鉴[J]. 农业经济问题, 2016(8):101-109.

摘要:本文以时间顺序系统梳理外国与世界自然基金会以效用价值和成本收益理论为指导的两大生态效益补偿定价政策及执行效果、模型与价值评估方法及影响因素,总结森林资源保护制度中森林生态效益补偿定价的理论与方法。包括森林非木材林产品价值的森林生态效益补偿综合定价模型具有市场可操作性,且适用于多种产权特征、多种用途的森林生态效益补偿定价,中国制度中引入该模型能够起到在发展林区经济的同时保护森林资源的作用。

 Abstract: Current policies of forest resources protection in China do not take the compensation of ecologicalbenefit towards timberland proprietors’economic loss into account. Without the theoretical fundamentpricing model and influential factor of compensatory pricing in terms of forests’ecological benefitnecessitiesand public services’equalization of dwellers in timberland cannot be ensured. Accordinglythis paper compiles two pricing compensation policies and their corresponding performancepricingmodels and evaluation approaches as well as influential factors of America and World Wild Fund for Natureunder the instruction of utility value and cost utility theory to conclude theories and methods ofcompensation pricing of forest ecological benefit in institution of forest conservation. Synthetically pricingmodel of forest ecological benefit concerning the value of non-timber products are involved in theconclusion. If the modelwhich can be applied to the compensation pricing of forest ecological benefitwith either multiple characteristics of property rights or multiple functionsis applied in Chinathe balancebetween the development of timberland economy and the conservation of forest resources will definitelybe achieved. 

[3]徐莉萍,刘宁,张可.财政约束下经济性、资源性资产与环境负债转换效率研究—基于20092013年中国29省面板数据的分析[J]. 软科学, 2016, 30(10):36-42.

摘要: 采用会计的思维方法,基于财政约束下以中国29 个省2009 2013 年连续5 年的年度面板数据,运用Super -SBM 模型以财政环境保护支出指标作为非期望产出,判断经济性和资源性资产向环境负债的转换效率。以中国各省5 年环境保护投资占GDP 比重均值1. 5% 、转换效率均值1 为标准,将各省级地方政府分为4 : 经济性资产投入高转换效率高、资源性资产投入高转换效率高、经济性资产投入低转换效率低、资源性资产投入低转换效率低。并结合中国主体功能区战略规划,深入分析挖掘各省环境治理特征与学习标杆。

Abstract: Based on the habit of accounting thinking waythis paper selectes annual panel data from 29 provinces in Chinafor five consecutive years within ( between) 2009 2013 under the fiscal constraintsutilized Super-SBM model and regarded fiscal spending of environmental protection index as undesirable outputs to measure the efficiency of converting economicassets and resource assets to environmental liabilities Using the 5-year-averaged environment protection investment to GDPratio ( 1 5% ) and mean conversion efficiency as the standardChinese provinces has been classified into 4 categories: ( 1)high economic assets inputs / high conversion efficiency; ( 2) high resources assets inputs / high conversion efficiency; ( 3)low economic assets inputs / low conversion efficiency; ( 4) low resources assets inputs / low conversion efficiency Combining principal function region strategic plan in Chinait deeply analyzes provincial governmental environmental characteristics and benchmarks Comparing the degree of related dynamic improvements of conversion efficiency among different provinces of the same year by utilizing the Malmquist indexit reflectes an overall improvement of conversion efficiency recentlyand reveales that the dynamic differences of conversion efficiency among provinces increased with years and then leveled off

[4]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.

[5]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.

[6]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.

[7]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.

[8]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.

[9]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.

[10]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.

[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]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.

[13]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.

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