To advance research and theoretical innovation concerning new quality productive forces as well as accounting reform and innovation, the 2026 Annual Academic Conference of the Accounting Education Branch of the Chinese Accounting Society was grandly held at Beijing Normal University from April 17 to 19, 2026. Jointly initiated by the Accounting Education Branch of the Chinese Accounting Society and undertaken by BNUBS, the conference received support from Yonyou New Do Co., Ltd.. More than 200 representatives from 108 domestic and overseas universities including Peking University, Tsinghua University, Shanghai University of Finance and Economics, Beijing Normal University, Fudan University, Shanghai Jiao Tong University, Renmin University of China, Zhejiang University, Xiamen University, Nankai University, Wuhan University, Nanjing University, Southeast University, Tianjin University, Tongji University, Huazhong University of Science and Technology, Beijing Institute of Technology, The Hong Kong Polytechnic University and City University of Hong Kong, together with representatives from 4 enterprises, attended the event. The conference consisted of an opening ceremony, keynote speeches, parallel forum academic exchanges, an AI Night session and a closing ceremony. On the evening of April 17, the Standing Council Meeting of the Accounting Education Branch of the Chinese Accounting Society was convened.

The opening ceremony and keynote speeches took place on the morning of April 18. Wang Shoujun, Executive Vice President of Beijing Normal University, Hu Ning, Deputy Secretary-General of the Chinese Accounting Society, and Jin Qinglu, President of the Accounting Education Branch, delivered respective addresses. On behalf of Beijing Normal University, Vice President Wang Shoujun extended sincere welcome to all guests. He emphasized that 2026 marks the starting year of the 15th Five-Year Plan and a crucial year for implementing the guiding principles of the Fourth Plenary Session of the 20th Central Committee of the Communist Party of China. He pointed out that the theme of this annual conference closely responds to central policy arrangements and national strategic demands, and expressed the hope that the conference would inspire academic exchanges, build consensus and boost the high-quality development of the accounting discipline.On behalf of the Chinese Accounting Society, Deputy Secretary-General Hu Ning congratulated the smooth convening of the conference. He stated that the Accounting Education Branch should make breakthroughs in frontier issues such as accounting education transformation and talent training model innovation against the backdrop of new quality productive forces, so as to promote the independent knowledge system of Chinese accounting into classrooms and professional practice.President Jin Qinglu reviewed the historical evolution and operational mechanism of the Accounting Education Branch. He noted that the conference theme reflects in-depth thinking on disciplinary transformation and the cultivation of new quality productive forces. He stressed that the accounting discipline should take the initiative to pursue reform, accelerate theoretical restructuring and methodological innovation to adapt to national strategies and contemporary needs, and encouraged participating experts to conduct in-depth discussions on frontier topics to drive the advancement of accounting theories and practices. The opening ceremony was presided over by Professor Cui Xuegang from BNUBS.

Four distinguished scholars delivered keynote speeches on the morning of April 18, including Professor Lu Zhengfei from Peking University, Professor Jin Qinglu from Shanghai University of Finance and Economics, Professor He Xianjie from Zhejiang University of Finance and Economics, and Associate Professor Zeng Cheng from The Hong Kong Polytechnic University. These sessions were hosted respectively by Professor Hu Conghui (Beijing Normal University), Professor Cui Huaqing (Beijing National Accounting Institute), Professor Wang Yan (Guangdong University of Foreign Studies) and Professor Hao Ying (Beijing Normal University).Professor Lu Zhengfei delivered a speech entitled Implications for Accounting Reform from the Consequences of Leverage Manipulation. He illustrated that the leverage ratio of non-financial enterprises in China had remained at a high level with prominent industrial divergence since 2008. His research revealed that state-owned enterprises generally had excessive leverage, and some enterprises adopted hidden debt practices such as debt disguised as equity and off-balance-sheet transactions to manipulate leverage and conceal actual debt under deleveraging pressure. Based on the risks arising from such manipulation, he put forward targeted ideas for accounting reform and governance optimization. Centering on Corporate Information and Corporate Valuation, Professor Jin Qinglu from Shanghai University of Finance and Economics shared insights against the background of institutional and technological changes. Based on real option valuation theory, he sorted out the evolution of corporate valuation theories, interpreted the internal correlation between micro and macro functions of accounting information, and analyzed the logic of capital profit-seeking and policy-oriented behaviors. He highlighted that investment serves as the core driver of value creation, and explored the influence of macro policies on the valuation function of accounting information, as well as the role of accounting information in macroeconomic forecasting, government supervision and market regulation, alongside cutting-edge research findings. Professor He Xianjie analyzed the inevitable trend of the accounting industry evolving toward AI-native development. He pointed out that artificial intelligence has evolved from an auxiliary tool into a core underlying capability, enabling accounting to shift from traditional ex-post accounting to ex-ante planning and decision support. Furthermore, AI-native development will thoroughly reshape accounting research paradigms, bringing new opportunities and challenges in terms of information disclosure, assurance and management control. Associate Professor Zeng Cheng introduced genetic research into accounting studies. With large-scale genetic data, his research verified that the Educational Attainment Polygenic Score (EA PGS) exerts a significantly positive impact on individuals’ career choice in accounting. His core conclusion indicated that high-quality early education and favorable socioeconomic environments can generate a compensatory effect and weaken the solidified genetic influence on occupational choices. This finding broadens the theoretical boundary of accounting research and provides important policy implications for alleviating the shortage of accounting talents through early social intervention.

A total of 281 papers were submitted for the conference. After rigorous review and evaluation, 90 papers were selected for presentation and exchange in parallel forums. On the afternoon of April 18, 15 thematic forums covering 30 research sessions were launched, focusing on Artificial Intelligence and Corporate Behavior, Financial Management and Efficiency, Accounting Information Disclosure, Cultural and Behavioral Accounting, Auditing and Fiscal Supervision, Corporate Innovation, Taxation and Financial Accounting, Corporate Governance and Supervision, Institutional Reform and Corporate Behavior, Accounting and New Quality Productive Forces, Sustainable Development, Data Resources and Digitalization, as well as China’s Accounting Knowledge System and Accounting Education. In each sub-forum, authors comprehensively presented their research achievements and engaged in in-depth academic dialogues with invited commentators and on-site participants. In-depth discussions focused on theoretical mechanism construction and empirical design rationality. Professional comments from experts and insightful opinions from peers broadened researchers’ horizons, helped identify deficiencies in existing studies, and offered clear directions for logical improvement, empirical method optimization and overall paper revision.

In the AI Night event held on the evening of April 18, registered participants visited the Yonyou Intelligent Enterprise Experience Center and participated in on-site interactive activities.

Four keynote speeches were arranged on the morning of April 19, delivered by Professor Liu Xing (Dongbei University of Finance and Economics), Professor Chen Yunsen (Central University of Finance and Economics), Professor Chen Yangyang (City University of Hong Kong), and Fu Jianhua, Vice President of Yonyou Network Technology Co., Ltd.. The sessions were hosted by Professor Liu Zhiyuan (Nankai University), Professor Liu Hao (Shanghai University of Finance and Economics), Professor Ma Zhiming (Peking University) and Associate Professor Yang Dan (Beijing Normal University). Professor Liu Xing shared his latest research entitled Listing and Taxation: Evidence from a Fast-track Board. Combining the prevalent large dividend distribution of NEEQ-listed enterprises, China’s differentiated dividend tax policies, and the low-threshold, low-cost and efficient listing features of the NEEQ market, he proposed that privately-held enterprises may choose NEEQ listing for tax avoidance and institutional arbitrage, and presented empirical evidence to identify policy loopholes in the multi-level capital market. Professor Chen Yunsen focused on how generative artificial intelligence reshapes the underlying logic of accounting research. He illustrated how multimodal data expands information boundaries and promotes the evolution of research methods toward large model indicator generation and agent simulation. He also addressed practical challenges and ethical dilemmas including poor model interpretability, AI hallucinations and non-reproducible research results, and called for interdisciplinary paradigm transformation and advocated scholars to be responsible innovators in the AI era. With the theme of Accounting and Supply Chain, Professor Chen Yangyang shared his latest research outcomes. He focused on the role of accounting information disclosure in easing supply chain frictions and promoting cooperative relationships. Taking the 2003 EU Non-Public Company Financial Reporting Directive as an exogenous shock, his research proved that mandatory financial disclosure significantly increases the probability of non-listed EU enterprises being selected as suppliers, effectively reducing information asymmetry and cooperation screening costs. Fu Jianhua, Vice President of Yonyou Network Technology Co., Ltd., delivered a speech on AI-enabled innovation in accounting and finance, introducing current practical applications and future development trends of artificial intelligence in the industry.

Subsequently, the closing ceremony was held, presided over by Professor Zhang Huili from Beijing Normal University. Professor Cui Xuegang first elaborated on the open, standardized and transparent review and selection process of conference papers and outstanding papers, and expressed special gratitude to five external reviewers for outstanding papers: Professor Li Qingyuan (Wuhan University), Professor Zhu Jigao (University of International Business and Economics), Professor Xiao Tusheng (Central University of Finance and Economics), Professor Cai Ning (Xiamen University) and Professor Luo Ting (Tsinghua University). He then announced the list of outstanding papers, after which Vice President Wang Yonghai presented awards to the winning authors. In the concluding remarks, Associate Dean Hu Conghui, on behalf of the organizer, extended sincere gratitude to all leaders, guests and participants, as well as all supporting institutions. President Jin Qinglu delivered the official closing speech on behalf of the council, reviewing the highlights of the conference and commending the meticulous organization of the host institution.The conference concluded with a flag handover ceremony. Professor Li Xiaojun, Dean of the Accounting (Auditing) School of Yunnan University of Finance and Economics, representative of the next host, delivered a speech. The official conference flag was successfully handed over between the current and next host under the witness of President Jin Qinglu.

Finally, the 2026 Annual Academic Conference of the Accounting Education Branch of the Chinese Accounting Society drew to a successful close amid warm applause.

Contributed by Department of Accounting

Edited by Zhang Huili

Reviewed by Hu Conghui