1986 graduated from Hongqi Middle School in liangping county, Sichuan Province, and studied in the accounting department of Xiamen University in the same year. 1990- 1995 engaged in the work of the communist youth league. 1994 studied for a doctorate, and 1997 obtained a doctorate in economics. From 2000-200 1 academic year, he worked as a Sino-Canadian government exchange scholar at St Mary's University and University of Waterloo. He has served as editorial board member of Economic Issues in China, special editor of Accounting Newsletter, editorial board member of Audit Research, deputy director of accounting department of Xiamen University, judge of Fujian Senior Auditor Review Committee, judge of Fujian Senior Accountant Review Committee, judge of national social science fund exchange, judge of humanities and social science fund exchange of Ministry of Education, judge of research start-up fund for returned overseas students of Ministry of Education, judge of audit guide for commercial banks of National Audit Office, executive director of China Audit Institute and vice president of Fujian Internal Audit Association.