Liu Qiliang: Male, born in 1970, China nationality, with no right of abode abroad, party member, head of accounting department of School of Management, Huazhong University of Science and Technology, professor, postdoctoral fellow and doctoral supervisor. From 2000 to September 2009, he successively obtained master's degree, doctor's degree, postdoctoral degree and company director from Sichuan University Business School, Xiamen University School of Management and university of alberta Business School. 20 10-20 14 was appointed as the director of the 7th Council of Financial Cost Branch of Chinese Accounting Society: 201-2014 was appointed as the special researcher of China Government Audit Research Center of Southwestern University of Finance and Economics, from July 2006 to 206558. From 2014110/0, he has been the head of the accounting department and a member of the academic Committee of the School of Management of Huazhong University of Science and Technology.