Zhiyuan Liu, graduated from Nankai University with doctoral degree in 1994. Since 1987, he was engaged in management accounting and financial management teaching and scientific researching at Accounting Department of Nankai University. Now, he is an accounting professor of Nankai University and he is also a Vice President of China Institute of Internal Audit. He is a member of China National MPAcc Education Supervisory Committee and the chief editor of China Accounting Review. He ever served as Vice President of Business School of Nankai University and the director of Accounting Department. During 2002-2003, he was a Fulbright visiting scholar at University of Southern California. His research fields include management accounting and financial management etc. He has published more than 90 research papers in academic journals, and published more than 10 books. He also has received 15 important academic and teaching awards.