Wenli Building
Based in
  • Department of Finance and Accounting
  • School of Economics and Management

Qun CAO

Associate Professor
Department of Finance and Accounting
Academic Discipline
Business Administration,Accounting
Contact details
2026500063@buct.edu.cn

Education and Working Experiences

2026.07 – Present: Beijing University of Chemical Technology | Associate Professor

2020.09 – 2026.06: Macau University of Science and Technology | Assistant Professor

2018.07 – 2020.09: State Financial Regulatory Administration / Tsinghua University | Researcher / Postdoctoral Research Fellow

2016.07 – 2018.07: China Aerospace Science and Technology Corporation | Researcher

2013 – 2018: Co-founder of Jianji Financial Cloud and Weilian Technology. Focused on the R&D of financial cloud services, robotic process automation for finance and financial blockchain, with hands-on experience in industry-university-research integration.

2018.09 – 2020.09: PBC School of Finance, Tsinghua University | Postdoctoral Research Fellow in Finance

2012.09 – 2016.07: Guanghua School of Management, Peking University | Doctor of Philosophy in Accounting

2009.09 – 2012.07: School of Software and Microelectronics, Peking University | Master of Engineering in Software Engineering


Publications

[1] 温日光,操群*,欧纯良. 基于大数据技术的事项会计信息系统研究[J]. 会计研究, 2025(4): 3-15.

[2] 周绍妮,王中超,操群. 控制链长度与国企混合所有制[J]. 会计研究, 2020(5): 80-90.

[3] 孙玥璠,张琦,陈爽,张永冀,操群. 高管团队结构特征对企业内部控制质量的影响: 基于子群体视角[J]. 南开管理评论, 2022,25(6):64-74.

[4] 孙玥璠,刘雪娜,张永冀,操群. 领导干部自然资源资产离任审计与企业环境责任履行[J]. 审计研究, 2021(5):42-53.

[5] 曾建光,刘翠,杨勋,操群,李琦. 新冠疫情与人工智能的“经济奇点”——基于消费者行为大数据的证据[J]. 产业经济评论, 2021(5):116-132.

[6] 操群,许骞. 电动汽车发展与产业政策影响研究[J]. 产业经济评论, 2019(2): 20-46.

[7] 操群,张卓,丁永强,蔡晓通,吴花平. 基于区块链的社会化企业的供应链协同与融资[J]. 产业经济评论, 2020(3): 38-62

[8] 许骞,岳乙琳, 操群*. 管理层研发背景、创新投入与企业价值[J]. 中国会计评论,2020,18(3):389-406.

[9] 袁振超, 韦小泉, 操群*. 代理成本、所有权性质与会计信息的可比性[J]. 中国会计评论, 2016, 14(04): 537-564.

[10] 周绍妮,王中超,操群. 高管权力、机构投资者与并购绩效[J]. 财经论丛, 2019(9): 73-81.

[11] 许骞,操群*,王立彦. 碳市场、碳减排与企业价值[J]. 福建论坛(人文社会科学版), 2020(5):151-162.

[12] 操群,许骞. 金融"环境、社会和治理"(ESG)体系构建研究[J]. 金融监管研究,2019(4): 95-111.

[13] 沈永建,许瀚文,丁信信,操群. 企业劳动力成本上升的传染效应研究[J]. 会计与经济研究, 2023(03):3-20.

[14] 朱健齐,操群*,李文标. 农民住房财产权抵押贷款:实践困境与优化机制[J]. 福建论坛(人文社会科学版), 2021(08):48-58.

[15] 操群,张金源,张卓. 基于可持续发展的企业绿色战略与绿色创新研究综述[J]. 教育发展研究,2021(3):117-119.

[16] 操群,许骞. 信息使用者对碳会计计量属性的关注差异 —— 基于专家访谈和实验的证据 [J]. 中国会计评论,2018 (2):257-282.

2. SSCI 

[1] Qun Cao, Siye Liang, Jingtong Wu, Tairan Kevin Huang. The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A-Share Listed Firms[J]. Accounting & Finance. 2026: 1–21.

[2] Han Yue, Cao Qun*,Ye Yiran; Huang Junhao. Celebrity CEOs and Corporate ESG Performance: Empirical Evidence from China’s A-Share Listed Companies[J]. Pacific Accounting Review. 2026 Received.

[3] Xu Qian, Cao Qun*, Liyan Wang. Digital inclusive finance and digital transformation of Chinese enterprises: Perspectives on company technology intensity and financialization[J]. Economics & Politics, 2024, 37(1): 442-486.

[4] Liu, Y., Zhang, M., Cao, Q*., Wang, E., & Zou, B. Can Integration of Agriculture and Tourism Promote Rural Green Development? — Empirical Evidence from 152 Cities in China[J]. Agriculture (Basel), 2023, 13(2): 405.

[5] Wen, R., Cao, Q., Wang, H. Are Pay Decisions Based on Pre-Contract Efficiency Necessarily Correct? Evidence from Players Contracts of National Basketball Association[J]. SAGE Open, 2023, 13(4).

[6] Erhong Wang, Cao, Q*, Ding, Y., & Sun, H. Fiscal Decentralization, Government Environmental Preference and Industrial Green Transformation[J]. Sustainability, 2022, 14(21): 14108.

[7] Chen, H., Tan, X., CAO, Q*. Air pollution, auditors’ pessimistic bias and audit quality: evidence from China[J]. Sustainability Accounting, Management and Policy Journal, 2021, 12(1): 74–104.

[8] Wu, X., CAO, Q.*, Tan, X., & Li, L. The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China[J]. Managerial Auditing Journal, 2020, 35(9): 1213–1241.

3. Other Papers (over 20 publications, including 6 articles in Peking University Core Journals and ESCI-indexed journals; multiple working papers have been accepted for presentation at major domestic and international academic conferences such as the American Accounting Association Annual Meeting and received Best Paper Awards)

[1] 操群,吴多多,梁司业. 共享审计师对企业ESG评级的影响研究[J]. 会计之友,2025(11): 21-29. (北核)

[2] 操群,林侃,许骞. 基于完整会计期间的数字通证全流程账务处理探析[J]. 财务与会计,2019(2): 39-42. (北核)

[3] 操群,孙玥璠. 不同会计计量属性下的碳资产对企业价值的影响探析[J]. 财务与会计,2016(21): 42-43.(北核)

[4] 操群. 碳交易试点省市核算标准对企业价值的影响——以电力行业为例[J]. 会计之友,2015(08):21-26. (北核)

[5] 操群. 碳配额、碳排放交易对短期企业价值影响分析[J]. 财会通讯,2015(16):33-35. (北核)

[6] 操群. 村干部经济责任审计内涵及评价体系探讨[J].财会通讯,2012(04):102-103. (北核)

[7] Zhang JinYuan, Qun Cao*. Has the Fan Economy Affected the Price of Non-Fungible Tokens (NFTs)? [J]. Frontiers in Blockchain, 2025(8).(ESCI)

[8] Zhao Zhanbo, Cao Qun*. An empirical study on continual usage intention of microblogging: the case of Sina[J]. Nankai Business Review International, 2012, 3(4): 413-429(ESCI).

[9] 操群,苗冰心. 数字化转型背景下国有企业预算管理与数据治理的融合路径及实践探析——以Z建投集团为例[J].中国管理会计, 2025(6): 9-15.

[10] 操群,何久睿. 管理会计报告助推公立医院高质量发展之探讨[J].中国管理会计, 2024(6): 41-49.

[11] 吴燊,操群. 逆全球化浪潮中的世界经济复苏与中国力量、中国智慧 [J]. 产业与科技论坛,2024,23 (3):13-16.

[12] 操群.管理会计助推高校公共资源效率之探讨——聚焦高职院校[J].中国管理会计,2023(06):50-57.

[13] 操群,袁哲, 许骞, 曾智儿, 张亚丽, 王刚. 区块链技术在碳中和债中的应用探索[J]. 今日科苑,2021(6):27-35.

[14] 操群,林侃,李政,张卉琪. 证券通证发行(STO)国际监管比较与风险防控[J]. 今日科苑,2020(1):16-23,44.

[15] 林侃,操群,陈哲立. 国际视角下虚拟货币与代币发行融资的法律监管与风险防范[J]. 清华金融评论,2019(5).

[16] 叶燕斐,操群,洪卫,谭林. 进一步推动绿色金融发展的几点思考(下)[N]. 中国金融报,2020-09-22(002).

[17] 叶燕斐,操群,洪卫,谭林. 进一步推进绿色金融发展的几点思考(上)[N]. 中国金融报,2020-09-05(002).

[18] 叶燕斐, 操群, 洪卫等. 进一步推动绿色金融发展的若干设想(上)[J]. 当代金融家, 2020(6): 3.

[19] 叶燕斐, 操群, 洪卫等. 进一步推动绿色金融发展的若干设想(下)[J]. 当代金融家, 2020(007): 53-55.

[20] 赵建勋,操群. 绿色金融促进绿色建筑持续健康发展的思考[J]. 中国银行业,2019(2):78-81.

[21] 操群,刘湾,李政. 浅谈支持基础研究的科技金融及其监管 [J]. 今日科苑,2018 (10):63-73.

[22] 蔡闻一,操群. 航天领域科技工作者状况调查分析报告[J]. 今日科苑,2018(3): 67-76.

[23] 蔡闻一,操群等. 航天主要科研院所调研访谈情况分析及启示[J]. 今日科苑,2018(4): 72-80.

[24] 操群,代坤. 航天国际合作管理体制立法问题研究[J]. 国际太空,2018(3): 55-59.

[25] 操群. 私募基金与房地产融资 [J]. 首席财务官,2012 (01):29.

[26] Jinyuan Zhang, Qun Cao*. New Mode of Supply Chain Management and Financing Based on Block-chain[J]. 2021 International Conference of Applications and Techniques in Cyber Intelligence (ICATCI2021).

[27] Qun Cao, Jinyuan Zhang. Digital Inclusive Finance and Innovation of Small and Micro Enterprises under Mobile Internet[J]. 2021 International Conference of Applications and Techniques in Cyber Intelligence (ICATCI2021).

4.Books

[1]   独著:《AI赋能下民办非企业数据资产信息披露与治理研究》,2025,现代出版