Bachelor：1999-09-2003-07，Accounting，Central University for Nationalities

Master：2003-09-2006-12，Accounting，Tsinghua University

Ph.D.：2006-12-2009-07，Accounting，Tsinghua University and University of California Joint Ph.D.

1.2018-01-21，School of Economics and Management， Beijing Jiaotong University，Professor

2.2015-03-01，2017-03-26，University of California， Irvine，Visiting Scholar

3.2011-01-21，2018-12-01，School of Economics and Management， Beijing Jiaotong University，Associate Professor

4.2009-07-01，2011-12-01，School of Economics and Management， Beijing Jiaotong University，Lecturer

Accounting，Taxation，Innovation

1. (CO-PI)Accountant celebrity training project,Ministry of Finance of the Peoples Republic of China,CO-PI:Cheng， X.(2020-01-01 - 2023-12-31).

2. (CO-PI)Study on the effect of high speed railway,National Railway Administration of the Peoples Republic of China,CO-PI:Xiao， X.(2019-04-23 - 2020-06-30).

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

4. (CO-PI)Marketing effect followed by analysts and capital market asset pricing—Empirical analysis based on directional SEO bidding,Basic Scientific Research Operating Expenses,CO-PI:Yang， M.(2017-01-01 - 2018-12-31).

5. (CO-PI)Research on price clustering problem based on price data of institutional investors based on IPO inquiry stage,MOE，Department of Humanities and Social Sciences Youth,CO-PI:Gao， S.(2016-09-01 - 2019-06-01).

6. (CO-PI)Research on the influence mechanism of market-oriented environment on enterprise innovation investment efficiency: Macro and micro perspective,National Natural Science Foundation of China General Program,CO-PI:Cheng， X.(2016-01-01 - 2019-12-31).

7. (CO-PI)Research on the evaluation model and subsidy mechanism of financial subsidy after public transport price increase in Beijing,Beijing Philosophy and Social Affairs Office,CO-PI:Xiao， X.(2015-08-31 - 2020-07-20).

8. (CO-PI)The economic consequences of disclosure of internal control defects: Earnings quality， equity value and capital cost,National Natural Science Foundation of China General Program,CO-PI:Cheng， X.(2013-10-01 - 2016-12-31).

1. (CO-PI)Strengthen the foreign exchange risk management of net investment in overseas operations and ensure the long-term stability of international strategy,Social Science Commercially Funded Project,CO-PI:Cheng， X.(2020-06-08 - 2020-11-30).

2. (PI)Research on tax data analysis and risk early warning index system of railway enterprises,China Railway,PI:Yao， L.(2019-12-20 - 2020-12-31).

3. (CO-PI)Management consulting on the impact of new revenue and leasing criteria on the operational decision-making and accounting methods of state grid corporation,Social Science Commercially Funded Project,CO-PI:Cheng， X.(2019-07-30 - 2021-06-30).

4. (CO-PI)Study on the composition and calculation method of general contract cost of railway construction project under EPC Mode （2019）,Social Science Commercially Funded Project,CO-PI:Liu， Y.(2019-02-01 - 2019-12-31).

5. (CO-PI)Research on the new financial instrument accounting standards in 2017,Social Science Commercially Funded Project,CO-PI:Cheng， X.(2018-03-01 - 2019-12-31).

6. (CO-PI)Research on innovative mode and economic benefit evaluation of new Chinese high-speed railway passenger cars,Social Science Commercially Funded Project,CO-PI:Xiao， X.(2017-11-20 - 2021-06-30).

7. (CO-PI)Research on lean management strategy of intensive fund of State Grid Corporation of China,Social Science Commercially Funded Project,CO-PI:Cheng， X.(2017-01-01 - 2017-12-31).

Undergraduate

Management Research Methodology （A）

Academic year papers

Accounting and financial research methods and methodology

Corporate Financial Report

Principles of Accounting

Postgraduate

Accounting

Taxation Theory and Frontier Research

Taxation Theory and Method

Financial Statement Analysis

1. Yao， L.,Fu， F.， & Cheng， X.(2018).Tax avoidance， financing ability of debt and cost of debt,China Soft Science.

2. Li， H.,Cheng， X.， & Yao， L.(2018).The site visit of institutional investors and corporate tax avoidance: Base on the mediating effects of information disclosure,Accounting Research.

3. Yao， L.,& Zhou， Y.(2018).Managerial ability， innovation ability and innovation efficiency,Accounting Research.

4. Zheng， L.,Cheng， X.， & Yao， L.(2015).Liquidity management and innovation sustainability of listed firms of strategic emerging industry,Forum on Science and Technology in China.

1. Yao， L.,.2017.Does corporate social responsibility serve as concealment of earnings management?[R].In:American Accounting Association Annual Meeting,2017-08.

2. Shu， G.,& Yao， L..2015.The researches on equity crowdfunding in China[R].In:2nd International Symposium on Management， Innovation and Development （MID 2015）,2015-12.

3. Lin， J.,& Yao， L..2015.Internal control auditing and accounting information quality[R].In:2nd International Symposium on Management， Innovation and Development （MID 2015）,2015-12.

1. Yao， L.，. The Federal Tax Reform Act of the United States， which has been reduced and increased.[N]. China Taxation News. 2018-01-17. .

2. Yao， L.，. The tax reform of the United States may just look beautiful.[N]. China Accounting News. 2018-01-12. .

1. Yao， L.，. The Federal Tax Reform Act of the United States， which has been reduced and increased. China Taxation News. 2018-01-17..

2. Yao， L.，. The tax reform of the United States may just look beautiful. China Accounting News. 2018-01-12..

1. Yao， L.，. The Federal Tax Reform Act of the United States， which has been reduced and increased. China Taxation News. 2018-01-17..

2. Yao， L.，. The tax reform of the United States may just look beautiful. China Accounting News. 2018-01-12..

1. Yao， L.，. The Federal Tax Reform Act of the United States， which has been reduced and increased. China Taxation News. 2018-01-17. .

2. Yao， L.，. The tax reform of the United States may just look beautiful. China Accounting News. 2018-01-12. .

1. Committee member of Preparatory Committee of the Annual Meeting of the International Accounting Branch.

2. Head of China of American Accounting Society， International Accounting.

3. Leading （Reserve） talent of The Fifth Accounting Leading （Reserve） Talents of the Ministry of Finance.

4. Leading talent of The Fifth Leading Talents of the Taxation Administration of The Peoples Republic of China.

5. Deputy secretary-general of Science Popularization Committee of the Chinese Association of Young Scientists and Technologists.

6. Assistant editor of China Journal of Accounting Studies.