Cao Yang, CPA, is an associate professor of the Department of Financial Management in the Beijing Technology and Business University. She received her PHD in Management from the Central University of Finance and Economics. The main teaching courses are Financial Statement Analysis, Financial Management and Tax Planning, etc. Her research interests include management incentives, tax planning, financial analysis, etc. She have issued 60 papers, 2 monographs and edited 4 professional books. Her research grants were from Beijing Municipality.