Shi Guoying was born in Hebei province. She received her B.S. in International Economics & Trade Program from Bebei University in 2006, M.S. in Accounting from Hebei University in 2010, Ph.D. in Accounting from Renmin University in 2014. She teaches Financial Statement Analysis for undergraduate students in BTBU. Dr. Shi’s research focuses on accounting standard, Corporate Governance, Tax accounting and tax planning. She has published in outstanding domestic finance and accounting journals. She used to take charge of various research subjects assigned by 2 Renmin University.