EN
Faculty
师资队伍
Z
  • 姓 名 :曾辉祥
  • 学 位 :博士
  • 职 称 :副教授
  • 所属部门 :会计与财务系
  • 行政职务 :
  • 研究领域 :宏观治理政策与微观企业财务决策;资源环境会计
  • 研究方向 :
  • 电子邮箱 : zenghuixiang1120@163.com;办公室:新校区江湾楼535;电话:18711060343

导师情况

博士生导师、硕士生导师

基本情况

曾辉祥,湖北·巴东人,9778818威尼斯副教授、博士生导师、硕士生导师,管理学(会计学)博士,入选财政部高层次财会人才素质提升工程(学术类一期)、湖南省芙蓉计划湖湘青年英才项目("荷尖"),现为中国会计学会会员、中国会计学会高等工科院校分会常务理事、湖南省科技厅高新技术企业评审专家、湖南省预算绩效管理研究会特聘专家、9778818威尼斯国家政策治理与企业组织研究中心副主任、9778818威尼斯会计研究中心副主任。主要研究方向包括环境管理会计、循环经济资源价值流分析、企业财务决策、企业社会(环境)责任、政策效应评估等。

先后主持国家自然科学基金面上及青年项目、湖南省社科重点项目、湖南省自科青年项目等研究课题,作为核心成员参与国家社科基金重大项目、国家自然科学基金重大项目、国家自然科学基金面上项目等课题10余项。目前,已在《Journal of Corporate Finance》《British Accounting Review》《Business & Society》《Journal of Business Research》《Technological Forecasting & Social Change》《Business Strategy and the Environment》《Energy Economics》《IEEE Transactions on Engineering Management》《Journal of Environmental Management》《会计研究》《系统工程理论与实践》《研究与发展管理》《中国人口·资源与环境》等SSCI/SCI/CSSCI期刊发表论文40余篇。多篇案例获得全国会计专业学位研究生教指委、全国金融专业学位研究生教指委优秀教学案例、案例入库。担任祥源文旅(600576)、京沪高铁(601816)等上市公司独立董事。

欢迎关注本人主办的微信公众号:宏言微语

QQ图片20220320180836.jpg

承担课题

  • 1、科研课题

  • 主持国家自科基金面上项目(72374222),2024.01-2027.12

  • 主持国家自科基金青年项目(71904208),2020.01-2022.12 (已结题)

  • 主持湖南省社科基金重点项目(22ZDB042),2022.03-2023.12

  • 主持湖南省自科基金青年项目(2021JJ40796),2021.01-2023.12(已结题)

  • 主持湖南省社科基金青年项目(18YBQ130),2019.01-2020.12(已结题)

  • 主持湖南省社科成果评审委员会课题(XSP21YBZ168), 2021.01-2023.12

  • 主持9778818威尼斯创新驱动计划项目(2023CXQD035),2023.01-2025.12

  • 参与国家自科基金重大项目(71991483),2020.01-2024.12

  • 参与国家自科基金重大项目(71790615),2018.01-2022.12 (已结题)

  • 参与国家社科基金重大项目(11&ZD166),2012.01-2017.10(已结题)

  • 2、教改课题

  • 主持9778818威尼斯研究生教学案例库建设项目《数智时代商业伦理与会计职业道德研究生教学案例库》,项目编号:2020ALK51,2021.01-2023.12 (已结题)

  • 主持湖南省学位与研究生教学改革研究项目(课程思政类)《“商业伦理与会计职业道德”课程思政设计与实践》,项目编号:2023JGSZ022,2024.01-2025.12

著作/教材

(4)著作:《环境管理会计三维模型研究》,科学出版社,2021年11月,作者:曾辉祥、肖序

(3)著作:《园区工业废弃物资源化价值流研究》,科学出版社,2021年4月, 作者:金友良、曾辉祥

(2)著作:《分权视阈下我国土壤重金属污染修复基金制度构建研究》,中国社会科学出版社,2020年11月,作者:周志方、曾辉祥、肖序、李世辉

(1)教材:《环境会计学》,9778818威尼斯出版社,2020年3月,编者:周志方、李世辉、金友良、李香花、曾辉祥

学术论文

(1)代表性英文论文

23) How do heavily polluting firms cope with dual environmental regulation? A study from the perspective of financial asset allocation. Energy Economics, 107915. (SSCI,  ABS-3)

22)Environmental judicial reform and corporate investment behavior — Based on a quasi-natural experiment of environmental courts.Journal of Environmental Management, 2024, 365, 121640. (ABS-3 , SSCI)

21) Punishment or Deterrence? Environmental justice construction and corporate equity financing——Evidence from environmental courts.Journal of Corporate Finance, 2024, 86, 102583. (ABS-4 , SSCI)

20) Are optimistic CEOs and pessimistic CFOs the best partners? Evidence from corporate cash holdings.Humanities and Social Sciences Communications, 2023, 10(1), DOI: 10.1057/s41599-023-02469-1. (Nature子刊, SSCI, JCR一区)

19) Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's "environmental fees to taxes". Journal of Business Research, 2024, 171, 114388. (ABS-3 , SSCI)

18)Does digital government transformation inhibit corporate environmental violations? Evidence from the big data bureau in China. IEEE Transactions on Engineering Management, 2023, online. DOI: 10.1109/TEM.2023.3307599. (ABS-3 , SSCI)

17)Corporate environmental governance strategies under the dual supervision of the government and the public. Business & Society, 2023, 62(4), 860-907. (ABS-3 , SSCI)

16)Does vertical supervision promote regional green transformation? Evidence from Central Environmental Protection Inspection. Journal of Environmental Management, 2022,326,116681. (ABS-3, SSCI; 高被引ESI 前1%)

15) Does central environmental protection inspection improve corporate ESG performance? Evidence from China. Business Strategy and the Environment, 2022. online, DOI: 10.1002/bse.3280. (ABS-3 , SSCI)

14)The financial effect of firm digitalization: Evidence from China. Technological Forecasting & Social Change, 2022, 183,121951. (ABS-3 , SSCI; 高被引ESI 前1%, 热点论文)

13) Does the effect of the annual year taboo exist? Empirical evidence from senior managers’zodiac year and corporate inefficient investment.British Accounting Review, 2022, 54(6), 101114. (ABS-3, SSCI)

12) Local government environmental regulatory pressures and corporateenvironmental strategies: Evidence from natural resource accountability audits in China. Business Strategy and the Environment, 2022, 31(7), 3060-3082. (ABS-3, SSCI)

11) Environmental labeling certification and corporate environmental innovation: The moderating roles of corporate ownership and local government intervention.Journal of Business Research, 2022. 140, 556-571. (ABS-3, SSCI)

10) Environmental labelling certification and firm environmental and financial performance: A resource management perspective.Business Strategy and the Environment, 2022. 31(3), 751-767. (ABS-3, SSCI)

9)Does the "10-Point Water Plan" reduce the intensity of industrial water pollution? Quasi-experimental evidence from China. Journal of Environmental Management, 2021. DOI:10.1016/j.jenvman.2021.113048. (ABS-3, SSCI)

8) Is corporate environmental responsibility synergistic with governmental environmental responsibility? Evidence from China.Business Strategy and the Environment, 2020, 29(8), 3669-3686. (ABS-3, SSCI)

7) How soil pollution risk perception affects farmers' pro-environmental behavior: the role of income level. Journal of Environmental Management, 2020, 270, 110806. (ABS-3, SSCI)

6) Carbon risk management and corporate competitive advantages: “differential promotion” or “cost hindrance”? Business Strategy and the Environment, 2020,29(4), 1764-1784. (ABS-3, SSCI)

5)Is evil rewarded with evil? Market penalty effect of corporate environmentally irresponsible events.Business Strategy and the Environment, 2020, 29(3), 846-871. (ABS-3, SSCI)

4)Water disclosure and firm risk: Empirical evidence from water sensitive industries in China.Business Strategy and the Environment, 2020, 29(1) ,17-38. (ABS-3, SSCI)

3)Help or Resistance? Product market competition and water information disclosure: evidence from China.Sustainability Accounting, Management and Policy Journal, 2020, 11(5), 933-962. (ABS-2, SSCI)

2)Carbon risk, cost of debt financing and the moderation effect of media attention: Evidence from Chinese companies operating in high-carbon industries.Business Strategy and The Environment,2018, 27(8), 1131-1144. (ABS-3,SSCI)

1)Institutional pressures, sustainable supply chain management, and circular economy capability: Empirical evidence from Chinese eco-industrial park firms.Journal of Cleaner Production, 2017,155, 54-65.(ABS-2, SCI/SSCI;高被引ESI 前1%)

(2)代表性中文论文

7)新材料产业公共服务平台政策对企业“卡脖子”技术创新的影响.资源科学,2023,45(4), 694-705. (CSSCI)

6)“环保费改税”会影响企业绩效吗?.会计研究, 2020(5), 117-133. (CSSCI)

5)创新能力与企业社会责任的交互跨期影响:非正式制度调节效应视角.研究与发展管理,2020(5),111-125. (CSSCI)

4)内部审计经理监察能力与企业违规——来自我国中小板上市企业的经验证据.会计研究,2019(8), 79-87.(CSSCI)

3)碳风险意识、低碳创新与碳绩效.研究与发展管理, 2019, 31(3),72-83.(CSSCI)

2)水资源信息披露、媒体报道与企业风险.会计研究, 2018(4), 89-96. (CSSCI)

1)环境管理会计“物质流-价值流-组织”三维模型研究.会计研究, 2017(1), 15-22.(CSSCI)

主讲课程

本科生:财务报表分析、循环经济与会计、财务大数据分析与决策

硕士生:会计研究专题、商业伦理与会计职业道德、工商管理前沿专题

评审服务

国家自然科学基金系统评议专家;教育部学位论文匿名评审专家;广东省自然科学基金通讯评审专家; 湖南省科技厅高新技术企业评审专家;担任Journal of Business Ethics、R&D Management、Journal of Business Research、Technological Forecasting & Social Change、Long Range Planning、International Journal of Finance and Economics、International Business Review、Business Strategy and the Environment、Ecological Economics、Journal of Environmental Management、Energy Economics、Government Information Quarterly、Environmental Science and Policy、Management Decision、Finance Research Letters 、Emerging Markets Finance and Trade、Pacific-Basin Finance Journal、《会计研究》《财经研究》《中国人口 资源与环境》《9778818威尼斯学报(社科版)》《商业经济与管理》《财贸研究》《北京工商大学学报》等60余本期刊匿名审稿人。

荣誉获奖

  • 2022.06,2022年(第八届)中国MPAcc学生案例大赛全国一等奖(指导教师:曾辉祥、金友良、刘爱明,获优秀指导教师奖

  • 2024.06, 2024年(第十届)中国MPAcc学生案例大赛全国二等奖(指导教师:曾辉祥、李世辉、金友良,获优秀指导教师奖

  • 2022.02,第十五届湖南省社会科学优秀成果奖三等奖(团体,排名:2/10)

  • 2023.09,第八届湖南省高校MPAcc企业案例大赛一等奖(指导教师:李世辉、金友良、曾辉祥,获评优秀指导教师)

  • 2022.12,第二届湖南省研究生金融案例大赛一等奖(指导教师:曾辉祥、刘爱明,获评优秀指导教师)

  • 2021.04,第六届湖南省高校MPAcc企业案例大赛二等奖(指导教师:辉祥、金友良、彭满如)

  • 2022.02,9778818威尼斯校级优秀班导师

  • 2020.01,9778818威尼斯校级优秀教师