Mr. Zhang Jinhui: Born in May, 1966, graduated from the Accounting Department of Lanzhou University of Commerce, and now works in the Accounting College of Lanzhou University of Finance and Economics. He is a professor and a certified public accountant in China. 1992 to 2002, I worked in Gansu Xinda Certified Public Accountants and Gansu Zhongxin Certified Public Accountants for ten years, and successively held the positions of project leader, department manager, deputy director and director, and directly participated in auditing business, asset appraisal and management consulting for more than 800 times. He is currently a member of the Disciplinary Committee of Gansu Institute of Certified Public Accountants, a full-time training teacher of Gansu Institute of Certified Public Accountants, and an executive director of Gansu Institute of Auditing. Mr. Zhang Jinhui has rich practical experience in auditing practice, internal control and management consulting. Main research interests: auditing theory and practice, theory and practice of enterprise internal control, theory and method of enterprise financial management, etc. He has published more than ten papers in core academic journals such as Audit Research, China Audit, Business Times and Financial and Accounting Research. Presided over 8 scientific research projects; Editor-in-chief, participated in editing 6 professional textbooks and published monographs 1 department. 20 12 won the third prize of outstanding achievement award of social sciences in Gansu province, and 20 14 won the "Teaching and Educating Award" of Lanzhou University of Finance and Economics.