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Name: PAN Lixin
Tel No.:82338223    
Email: panlixin@126.com
Title: Associate Professor
personal homepage


PhD in Accounting (Sep. 2001 ~ Jul. 2004),Schoolof Accounting, Central Universityof Financeand Economics, Beijing , P.R. China

M.S. in Management Science and Engineering(specialized in accounting) (Sep. 1996 ~ Apr. 1999), Business School , Central South University ,Changsha, P.R. China

Research Interests

Behavior accounting and auditing research

Designing 、testing and evaluating of enterprise internal control

Accounting regulation, including mechanism of the existing accounting regulation in China , regulation administrative reform of the government regulators

Financial management problems in corporate groups, especially the establishment of financial strategy and financial risk management in corporate groups

Recent Publication


Pan lixin. " Preliminary Study on Establishment of the Open Accounting Regulation System inChina ", Peking University Press, Aug. 2006 (Supported by Beijing Publication Fund of Social Science Theory Works)

Project group. “Internal Control——Designing,Testing and Evaluating”, Economic Science Press, Nov. 2007(Main author)

Recent Papers

[1] Fabienne Miller, Lixin Pan, Ning Zhou. Effect of Sunk Cost on Decision-Making under Disjunctive Situation[A]. 2010 American Accounting Association Northeast meeting,2010.10.14-16,Burlington, U.S.A.( Accepted).

[2]Pan Lixin, Li Jin. Research on the Relationship between Firm Value and Ownership Structure on the Context of Centralized Ownership[C]. The Proceedings of the International Conference on E-business and E-government, 2010(5):1230-1235.

[3] Pan Lixin, Xu Xiaoming."Research on the identification of financial control risk for the value promotion of the aviation research project ". Proceedings of 2nd International Conference on Value Engineering and Value Management, Beijing, China, Oct. 16-17, 2009

[4] Pan Lixin, Liang Jiehua."Research on the Correlation between Audit Firm Industry Expertise and Audit Quality". Proceedings of 2009 International Conference on Engineering Management and Service Sciences (MASS 2009), Beijing, China, Sept. 20-22, 2009

[5] Xie Xiaoxia, Yu Ying, Pan Lixin. " Research on Financial Strategy of Insurance Group". Insurance Studies,Vol.247 No.11, Nov. 2008, pp.66-69

[6] Pan Lixin, Ji Yanwen. "Comparison of Three Typical Types of Internal Control".The Chinese Certified Public Accountant,Vol.92 No. 3, Mar. 2007, pp.40-42.

[7] Pan Lixin. " Competition and Alternation in Accounting Regulation Subjects and Its Enlightenments". Accounting and Financial of Institution, Vol.100 No. 2, Mar. 2006, pp.39-40

[8] Pan Lixin. "Full Disclosure of Corporate Accounting Risks",The Chinese Certified Public Accountant, Vol.78 No. 1, Jan. 2006, pp.67-69

[9] Pan Lixin. "Query and Further Explanation for Accounting Regulation", Collected Essays on Finance and Economics,Vol.109 No. 3, May. 2004, pp.62-67

[10] Pan Lixin. " Accounting Regulation:Dissidence and Discrimination", Guangxi Accounting, Vol. 216 No. 9, Sep. 2003, pp.2-4

[11] Pan Lixin, Zhang Wenhui. "Accounting Regulation: Economic Explanation and Instruments Improvement", Journal of Central University of Finance and Economics, Vol. 193 No. 9, Sep. 2003, pp.73-76

[11] Pan Lixin. " Thoughts on Accounting Standards and Their Implementation of Assets and Profit Quality ",Contemporary Finance and Economics, Vol. 224 No. 7, Jul. 2003, pp.97-99

[12] Pan Lixin."Government Regulation and Efficiency Improvement",Communication of Finance and Accounting, Vol. 279 No. 7, Jul. 2003, pp.45-47

[13] Pan Lixin. " Defect in the Implementing Mechanism of Chinese Accounting Regulation",Collected Essays on Finance and Economics, Vol. 99 No. 6 Nov. 2002, pp.63-68

[14] Pan Lixin, Miao Runsheng."Fair Value and the Combination of Technology Improvements and Institution Changes in Accounting Internationalization", Journal of Central University of Finance and Economics, Vol. 182 No. 10 Oct. 2002, pp.58-60

[15] Pan Lixin, Wang Hui."Financial Management Reform and Investment Efficiency Improvement in Military Industry", State Assets Management, Vol. 137 No. 8 Aug. 2002, pp.45-48

[16] Pan Lixin. "TheCultual Analysis and Institution Arrangrment of Trustworthiness Construction".The Chinese Certified Public Accountant, Vol. 34 No. 5 May. 2002, pp.11-13

[17] Pan Lixin." Fair Value and the Economic Consequence of Accounting Stardard", Journal of Jiangxi University of Finance and Economics, Vol. 20 No. 2 Apr. 2002, pp.30-32

Teaching experience

1992 to 1996, taught “Cost Accounting” for the undergraduates majored in Acounting

1999 to 2001, taught “International Accounting” for the undergraduates majored in Acounting

1999 to present, taught “Advanced Accounting” for the undergraduates majored in Acounting, Became a main contributor in the project of “Elaborate course of accounting”of BUAAin 2006.

2006 to present, taught “Auditing” for the undergraduates majored in Acounting and Finance

2006 to present, taught “Accounting” for the MBA students.