Professor Xie Zhihua (male), born in Yiyang, Hunan Province, is a doctoral tutor and the vice president of Beijing Technology and Business University. He devotes himself to the research on accounting, financial management, investment management, auditing theory, and etc. He is also the Deputy Director of Business Administration Discipline Guidance Committee of Ministry of Education, commissioner of Expert Committee on Discipline Development and Specialty Setting of Ministry of Education, person for the "Accounting Masters" Project of Ministry of Finance, expert consultant of Accounting Standards and Management Accounting of Ministry of Finance, policy consultant and domestic trade expert of Ministry of Commerce, president of China Commercial Accounting Institute, vice president of Commerce Economy Association of China and China Consumer Economics Society, expert commissioner of China General Chamber of Commerce, executive director of Accounting Society of China, China Audit Society, China Cost Association, and China Urban Financial Society, academic commissioner of Chinese Institute of Certified Public Accountants, director of China Institute of Internal Audit, and vice president of Beijing Audit Society. He has published over 400 papers in domestic and foreign academic journals including Management World, China Industrial Economics, Accounting Research, Auditing Research, Public Finance Research, The Hong Kong Economic Journal, and over 40 books, including 10 monographs. As the chief editor, he edited two planned textbooks of Ministry of Education during the 11th Five-Year Plan, and one during the 12th Five-Year Plan, with one rewarded with National High-Quality Textbook. His representative works include Structure Analysis of Accounting Statements (1994), The Currency Commodity Theory (1995), Competitive Advantage: Selection of Institutions (2003), The Defect and Reconstruction of Accounting Statements (2012), and Enterprise Budget Management: from budget integration to integrated budget (2005). He has presided over more than 20 national key research projects, general and provincial ones, and won the second prize of the 10th and 11th Beijing Philosophy and Social Science Outstanding Achievement, and the first prize of the 13th Beijing Philosophy and Social Science Outstanding Achievement and 7th Beijing Higher Education Achievement Award.