球探篮球比分,竞彩足球比分

会议时间：2025年1月8日（周三）14:00-17:00

会议地点：学术会堂603

主 持 人：王彦超教授（副院长）

参会人员：会计学院教师及博士生

会议议程：

报告1：如何披露气候相关风险和机遇的当期和预期财务影响

报告人：王鹏程（北京工商大学）

时间：14:00-15:00

北京工商大学商学院教授、博士生导师，兼任中国会计学会会计准则专业委员会主任委员，中国上市公司协会财务总监专业委员会副主任委员、ESG专业委员会专家委员、独立董事专业委员会委员及北京市上市公司协会独立董事工作委员会副主任委员，亚州开发银行技术援助财政部可持续准则项目专家及财政部首届可持续披露准则咨询专家。

摘要：今年以来，香港联交所发布了新的ESG指引，沪深北交易所推出可持续发展报告指引，财政部发布了《企业可持续准则—基本准则（试行）》。国家统一的可持续披露准则体系建设拉开序幕，国内企业按与ISSB准则趋同的可持续披露准则披露可持续信息在即。然而，无论是上市公司，还是国有企业和金融机构，披露可持续信息均面临诸多挑战，其中之一的重大挑战，便是如何披露气候相关风险和机遇的当期财务影响和预期财务影响。本次报告在分析会计准则和可持续披露准则相关披露要求基础上，借鉴全球代表性企业的披露实践，就披露财务影响的基本原则、具体流程，包括如何开展气候相关情景分析，如何识别、评估气候相关风险和机遇，如何对气候相关风险和机遇进行优先性排序，如何分析气候相关风险和机遇的影响，如何分析气候相关风险和机遇对战略和决策的影响，如何构建模型并量化重大气候相关风险和机遇的财务影响，进而如何于财务报表和可持续发展报告中披露当期财务影响和预期财务影响进行系统分析。本次报告对国内企业按照与ISSB准则趋同的可持续披露准则披露可持续信息有所帮助，同时有助于学术界研究气候变化财务影响的确认、计量和披露。

报告2：Cultivating Innovation: The Role of Outdoor Green Space in Corporate Green Innovation

报告人：李哲 (球探篮球比分,竞彩足球比分)

时间：15:00-16:00

球探篮球比分,竞彩足球比分财务处副处长，球探篮球比分,竞彩足球比分会计学院副教授、博士研究生导师。研究方向为政府会计与评价监督、资本市场会计、资源与环境会计、世界一流财务体系建设。

摘要：This paper examines the impact of outdoor green space coverage on corporate green innovation. Using a unique dataset on land use in China, we find that the presence of parks and green areas within a 1-kilometer radius of firms’ geographic locations (headquarters and branch facilities) is positively associated with the number of green patents filed and their future citations. To address identification concerns, we employ matching approaches, two-stage least squares regressions, high dimensional fixed effects, and placebo tests. Our path analysis shows that firms surrounded by green spaces are more likely to appoint CEOs and board directors with environmental expertise and exhibit a greater strategic emphasis on innovation in corporate disclosures, both of which contribute to enhanced green innovation. The relation between outdoor green space coverage and green innovation is more pronounced for firms operating in highly competitive markets, with weaker pioneering innovation capabilities, higher business diversification, greater media coverage, and lower corporate social responsibility performance. These findings highlight the strategic importance of urban green spaces in fostering corporate sustainability and innovation, offering valuable insights for policymakers aiming to integrate green areas into urban development plans.

报告3：Licensing and Auditor Performance: Evidence from the CPA Exam Reform in China

报告人：王林（球探篮球比分,竞彩足球比分）

时间：16:00-17:00

球探篮球比分,竞彩足球比分会计学院副教授，香港中文大学会计学博士。主要研究方向为审计、社交网络、资本市场等。研究成果发表在Contemporary Accounting Research, Accounting Horizons等学术期刊。主持国家自然科学基金青年项目和面上项目。

摘要：We utilize the CPA licensing reform in China, which introduced two new subjects into the CPA exam, to evaluate how licensing affects auditor performance. Our findings indicate that auditors licensed under the new regime exhibit higher audit quality, with fewer irregularities and a reduced incidence of Type II errors. Moreover, these auditors demonstrate improved skills in handling client risks, aligning with the new CPA tests' focus on risk management. In additional analysis, we find these auditors experience faster career progression and are assigned important audit projects. Lastly, we observe no impact of the licensing change on auditor labor supply. Our study suggests that licensing requirements focused on occupation-specific human capital—rather than the general education mandates such as the 150-hour rule—can enhance auditor performance. It underscores the importance in understanding the specifics of licensing requirements when evaluating the economic impact of occupational licensing.