Liu Li, Lecturer, School of Public Policy and Administration, Chongqing University, China. Her research interests are accounting and financial theory, corporate governance.

Liu, L. (1999). Thoughts on the construction of accounting theory system with Chinese characteristics. Journal of Chongqing University of Commerce, 2.

Liu, L. (1997). Rethinking the essence of accounting. Friends of Commercial Accounting, 3.

Liu, L. (1997). A preliminary study on the relationship between accounting and finance. Chongqing Commercial Circulation Accounting, 1.