FULL TIME FACULTY
  • Li, Yuju
  • Title: Professor
  • E-mail: yjli@bjtu.edu.cn
  • Department: Accounting
Education Background

Bachelor:1981-1985,Accounting,Southwest University of Finance and Economics

Master:1997-2000,Financial Management,Peking University

Ph.D.:2001-09-2007-01,Accounting,Beijing Jiaotong University

Work Experience(Including Academic Visiting)

1.2003-01-01,Beijing Jiaotong University,Associate Professor

2.1997-01-01,2002-12-31,Beijing Jiaotong University,Lecturer

3.1991-01-01,1997-01-01,Xihua university,Lecturer

4.1985-01-01,1990-01-01,Xihua university,Teaching Assistant

Research Interests

Accounting Theory,the Financial Management

Research Project
1. Academic Research

1. (CO-PI)A study on the motivation and path of benefit transfer in the asset injection of major shareholders—Taking Shengjitang as an example,Graduate Innovation Project of Basic Scientific Research Operating Expenses,CO-PI:Zhang, J.(2020-04-01 - 2022-03-31).

2. (CO-PI)Research on the economic nature and accounting treatment of M & A goodwill of listed companies,Key Cultivation Project Supported by Humanities and Social Sciences of Basic Scientific Research Operating Expenses,CO-PI:Xie, J.(2020-04-01 - 2023-03-31).

3. (CO-PI)Research on the economic nature and accounting treatment of merger goodwill of listed companies (Ministry of Education),Ministry of Education Planning,CO-PI:Xie, J.(2020-03-20 - 2022-12-31).

4. (CO-PI)Preferential tax policies and enterprise innovation,Key Cultivation Project Supported by Humanities and Social Sciences of Basic Scientific Research Operating Expenses,CO-PI:Yao, L.(2019-03-15 - 2024-09-30).

5. (CO-PI)Research on risk management system of accounting firms,Other,CO-PI:Li, Y.(2018-08-01 - 2019-12-31).

6. (CO-PI)A study on the tax reduction effect and division effect of Business Reform and Increase in Beijing,Beijing Philosophy and Social Affairs Office,CO-PI:Li, Y.(2016-08-30 - 2018-12-31).

7. (CO-PI)Research on the function orientation and operation mode of the institute of certified public accountants under the market environment,Other,CO-PI:Li, Y.(2016-08-01 - 2018-12-31).

2. Consulting Research

1. (CO-PI)Research on related problems and countermeasures of goodwill evaluation and impairment of mergers and acquisitions,Social Science Commercially Funded Project,CO-PI:Xiao, X.(2018-08-01 - 2019-07-31).

Honors and Awards

1.2017-01-01,Instructor of National University Student Innovation and Entrepreneurship Training Program

2.2016-04-01,Beijing level

3.2016-04-01,Goodwill Confirmation and Measurement Methods and Application Analysis Research in my countrys Top 500 Enterprises

4.2016-01-01,Excellent instructor of the National University Student Innovation and Entrepreneurship Training Program

5.2015-06-01,Quality courses

6.2015-06-01,Quality courses

7.2015-01-01,Excellent instructor of the National University Student Innovation and Entrepreneurship Training Program

8.2015-01-01,Recognizing personnel who have been engaged in education for 30 years

Teaching Courses

Undergraduate

Fundamentals of Accounting

Principles of Accounting

Intermediate Accounting

Accounting Practice

Intermediate Financial Accounting

Comprehensive Special Topics Research on Intermediate Financial Accounting

Postgraduate

Advanced Financial Accounting Theory and Practice

Financial Accounting Theory and Practice

Advanced Financial Accounting Theory and Accounting Standards

Publications
1. Peer Reviewed Journals

1. Xu, Y.,Li, Y., Han, Y., & Wang, J.(2020).An analysis of the impact of managerial incentives on innovation effectiveness and efficiency of enterprises,China Journal of Commerce.

2. Shang, J.,Li, Y., Zhu, Y., & Yang, H.(2019).A study on the governance effect of employee stock ownership on enterprise value—From the perspective of Double Principal-Agent,China Economic & Trade Herald (Middle).

3. Liao, Y.,Li, Y., Zhang, M., & Yu, J.(2019).Characteristics and future trend of mergers and acquisitions of listed companies in Shanghai and Shenzhen since 2014,China Economic & Trade Herald (Middle).

4. Yu, J.,Li, Y., Zhang, M., Liao, Y., & Liu, B.(2019).Construction of enterprise capability measurement model based on entropy method,Commercial Accounting.

5. Zhu, Y.,Li, Y., Shang, J., & Yang, H.(2019).A case study on the influence of equity incentive on performance in high-tech enterprises,China Economic & Trade Herald (Middle).

6. Zhang, M.,Li, Y., Miao, Y., & Yu, J.(2019).Performance evaluation of strategic M & A from the perspective of enterprise capability—A case study of Mideas merger and acquisition of German Kuka,Commercial Accounting.

7. Yu, J.,Li, Y., Zhang, M., & Miao, Y.(2019).Comparative analysis of performance evaluation methods of M & A,China Market.

8. Yang, H.,Li, Y., Zhu, Y., & Shang, J.(2019).Research status and trend analysis of evaluation methods of employee stock ownership effect,Money China.

9. Yu, H.,Li, Y., Guo, Y., & Sun, Z.(2018).Research on the influence of earnings management level on goodwill impairment,China Economic & Trade Herald (Theory Edition).

10. Li, Y.,(2018).Goodwill accounting standards: Existing problems and suggestions for improvement,Securities Market Herald.

11. Guo, Y.,Li, Y., & Ma, M.(2018).On the essence of goodwill and the treatment of finance and taxation,Taxation Research.

12. Sun, Z.,Li, Y., Guo, Y., & Yu, H.(2018).Analysis on the application of cut difference method based on black-scholes option pricing model in a-share market—A case study of a-share liquor industry,Accounting Learning.

13. Guo, Y.,Li, Y., Yu, H., & Sun, Z.(2018).Current situation analysis and future prospect of accounting treatment of goodwill in China,China Economic & Trade Herald (Theory Edition).

14. Li, Y.,(2018).Research on goodwill and intangible asset value in the reform of mixed ownership,Finance & Economics.

15. Zhang, J.,Li, Y., Zhang, C., & Yuan, Z.(2017).Management policy and evaluation of dominant mineral resources in China,China Market.

16. Yuan, Z.,Li, Y., Zhang, C., & Zhang, J.(2017).Comparative analysis of price-to-earnings ratio of listed companies in China in 2017,Modern Business.

17. Guo, Y.,Li, Y., Yu, H., & Sun, Z.(2017).An analysis of the differences in goodwill accounting standards between China and the united states,Accounting Learning.

18. Zhang, C.,Li, Y., Zhang, J., & Yuan, Z.(2017).A review of the research on the measurement methods of enterprise market performance,China Journal of Commerce.

19. Yu, H.,Li, Y., Guo, Y., & Sun, Z.(2017).The historical changes and main problems of goodwill accounting standards in China,China Journal of Commerce.

20. Guo, Y.,Li, Y., Yu, H., & Sun, Z.(2017).To verify the rationality of the goodwill measurement method based on the Black-Scholes Option Pricing Model—Take U.S. food and beverage industry as an example,Price: Theory & Practice.

21. Wu, S.,Li, Y., Kong, X., & Li, G.(2017).A review of the research on the measurement methods of goodwill,China Journal of Commerce.

22. Li, G.,Li, Y., Wu, S., & Kong, X.(2016).Evaluation and selection analysis of direct measurement and indirect measurement of goodwill,China Market.

23. Liu, J.,Li, Y., Liu, M., & Li, Z.(2016).Research status and thinking of enterprise capability measurement method,Market Modernization.

24. Guo, F.,Li, Y., & Li, X.(2016).Comparison and analysis of development potential between Anhui Tong high speed and Wuzhou transportation enterprises,Executive.

25. Li, X.,& Li, Y.(2015).Prospect of research on enterprise potential,Business.

26. Li, Y.,(2015).The obstacles that must be broken through in the development of financial accounting theory and the problems that should be reflected on,Accounting Learning.

27. Gou, S.,Li, Y., Wu, M., & Li, W.(2015).Elements of goodwill—A case study based on the development potential of Chinas pharmaceutical industry,Modern Business.

28. Li, Y.,& Wu, S.(2015).Analysis on the disclosure criterion and implementation effect of impairment information of chinese and american enterprises goodwill,Accounting Learning.

2. Monographs

1. Li, Y.,2018,Research on Financial Reporting System Based on Enterprise Resource,Beijing Jiaotong University Press.

3. Academic/professional Meeting proceedings

1. Yang, Y.,& Li, Y..2019.The impact of the goodwill recognition of listed companies in China on financial status and operating results[R].In:the Fifth International Symposium-Management, Innovation & Development,2019-11.

2. Diao, C.,Li, Y., & Guo, Y..2019.A study of the application of the goodwill measurement method based on the black-scholes option pricing model[R].In:the Fifth International Symposium-Management, Innovation & Development,2019-11.

3. Gao, F.,Li, Y., & Guo, Y..2018.A research on the application black-scholes model in the measurement of self-created goodwill of medical equipment enterprises[R].In:the Fourth International Symposium-Management, Innovation & Development,2018-01.

4. Xiao, Y.,Li, Y., & Zhang, C..2018.Research on the improvement of income statement presentation in China and rationality test[R].In:the Fourth International Symposium-Management, Innovation & Development,2018-01.

5. Zhang, J.,Li, Y., & Yuan, Z..2018.A comparative study on enterprise capacity measurement model[R].In:the Fourth International Symposium-Management, Innovation & Development,2018-01.

6. Yu, H.,Li, Y., & Guo, Y..2018.The historical changes and existing problems goodwill accounting standards in China and the united states[R].In:the Fourth International Symposium-Management, Innovation & Development,2018-01.

7. Guo, Y.,Li, Y., & Sun, Z..2018.An analysis of the differences goodwill accounting standards between China and the united states[R].In:the Fourth International Symposium-Management, Innovation & Development,2018-01.

8. Liu, B.,& Li, Y..2016.An analysis on R&D investment intensity of enterprises ranking in top 500 consistently for five consecutive years in China[R].In:the Third International Symposium Management, Innovation & Development,2016-11.

9. Chen, X.,& Li, Y..2016.A comparative study of the value relevance of goodwill information between China and America[R].In:the Third International Symposium Management, Innovation & Development,2016-11.

10. Li, Y.,Chen, X., & Chen, Y..2016.Research on the value relevance of goodwill in merger and acquisition—An empirical test of Listed Companies in Shanghai Stock Exchange and NYSE[R].In:The 11th China Management Annual Meeting (2016),2016-09.

11. Li, Y.,Li, J., & Song, M..2016.Analysis on R & D investment intensity of top 500 enterprises in China for five consecutive years[R].In:The 11th China Management Annual Meeting (2016),2016-09.

4. Other publications
Newspapers

1. & Zhu, X.. .

Meeting Presentations

1. & Zhu, X.. .

Teaching Development Articles

1. & Zhu, X.. .

2. Li, Y.. Professional competence training of MPAcc students | Based on the teaching of Advanced Financial Accounting Theory and Practice. Beijing Jiaotong University Graduate student teaching reform papers collection. 2018-10..

3. Li, Y.. Problems and improvement ideas in accounting simulation experiment teaching. Improving the Quality of Talent Training and Promoting the Construction of Double First-class | Collection of Papers on Undergraduate Teaching Research and Reform of Beijing Jiaotong University (2021). 2018-04..

4. Li, Y.. Problems and improvement ideas in accounting simulation experiment teaching. Innovation for the future to promote the construction of double first - class. 2017-12..

5. Li, Y.. Discussion on the guidance method of the undergraduate thesis of accounting major. The road to the cultivation and construction of undergraduate talents in world-class universities with distinctive features. 2016-04..

Others

1. & Zhu, X.. .

2. Li, Y.. Professional competence training of MPAcc students | Based on the teaching of Advanced Financial Accounting Theory and Practice. Beijing Jiaotong University Graduate student teaching reform papers collection. 2018-10. .

3. Li, Y.. Problems and improvement ideas in accounting simulation experiment teaching. Improving the Quality of Talent Training and Promoting the Construction of Double First-class | Collection of Papers on Undergraduate Teaching Research and Reform of Beijing Jiaotong University (2021). 2018-04. .

4. Li, Y.. Problems and improvement ideas in accounting simulation experiment teaching. Innovation for the future to promote the construction of double first - class. 2017-12. .

5. Li, Y.. Discussion on the guidance method of the undergraduate thesis of accounting major. The road to the cultivation and construction of undergraduate talents in world-class universities with distinctive features. 2016-04. .