曾敬,湘潭大学商学院副教授、硕士生导师(会计学方向)、财务管理系副主任、会计学博士、统计学博士后。主要研究方向为税收政策、公司财务和环境会计。主持国家社科基金青年项目、湖南省社科基金青年项目、湖南省教育厅优秀青年项目等多项课题。先后在《金融研究》、International Review of Financial Analysis、Finance Research Letters、International Review of Economics & Finance、Journal of Asian Economics、Economics of Transition and Institutional Change等国内外权威期刊上发表多篇论文。
一、教育经历:
中南财经政法大学会计学博士
二、工作经历:
湘潭大学商学院财务管理系专任教师
三、获得荣誉:
2023年、2024年 湘潭大学商学院科研工作先进个人
2022年 湘潭大学商学院教学先进个人
2021年 湘潭大学教师课堂教学竞赛暨课程思政教学比赛三等奖
财务管理本科生 《智能财务分析》、《公司治理》 会计学硕士生 《高级审计理论》 会计专硕 《大数据财务分析与决策》
一、发表论文:
(1)Zeng, Jing , Gaoling Luo, and Jun Wu*. 2025. "Accelerated Depreciation Tax Policy for Fixed Assets and Ipo Underpricing: Evidence From China", Finance Research Letters, 78:107147.(SSCI ,JCR1区)
(2)Zeng, Jing , Wen Ling , Min Hua*, and Kam C. Chan. 2024. "Impact of an Increase in Tax Deductibility of R&D Expenditure On Firms' Esg: Evidence From China", International Review of Financial Analysis, 96:103567.(SSCI,中科院1区,ABS3*,JCR1区)
(3)Zeng, Jing , Meng Peng, and Kam C. Chan*. 2024. "The Impact of Low-Carbon City Policy On Corporate Cost Stickiness", International Review of Economics & Finance, 96(8):103595.(SSCI ,JCR1区)
(4)Zeng, Jing, Xinglin Liu*, and Kam C. Chan. 2024. "Is a Tax Deductibility of R&D Investment Always Good for a Firm? The Case of IPO Underpricing", Finance Research Letters, 62(4):105143.(SSCI ,JCR1区)
(5)Zeng, Jing, Bingqian Zhang, and Kevin K. Li *. 2024. "The impact of free trade zones on ESG performance: Evidence from China", International Review of Economics & Finance, 91(3):1110-1122.(SSCI ,JCR1区)
(6)Zeng, Jing, and Kam C. Chan*. 2023. " The Tax Incentives and Corporate Cash Holdings: Evidence From a Quasi-Natural Experiment of an Accelerated Depreciation Tax Policy for Fixed Assets", International Review of Financial Analysis, 88(4):102685.(SSCI,中科院1区,ABS3*,JCR1区)
(7)Zeng, Jing, Fangjie Dai, and Kam C. Chan*. 2023. " The Impact of an Accelerated Depreciation Tax Policy on Employment: Evidence from China", Journal of Asian Economics, 86(3):101607.(SSCI ,JCR1区)
(8)Zeng, Jing*, Xiongyuan Wang, and Kam C. Chan. 2021. " Does the Value Added Tax Reform Increase a Firm’s Collateral Bank Loans? Evidence from China", Economics of Transition and Institutional Change, 29(4):681~710.(SSCI,JCR4区)
(9)Zeng, Jing, Xiongyuan Wang*, and Min Xiao. 2019. "The Impact of Government Property Right Law On Collateral Loans: A Quasi-Natural Experiment Based On the Enactment of Chinese Property Law", International Review of Economics & Finance, 63(5):273~283.(SSCI,JCR2区)
(10)王雄元、曾敬*,2019:《年报风险信息披露与银行贷款利率》,《金融研究》第 1 期。(CSSCI核心,校定一类)
二、主持课题:
(1)《增值税改革强化企业供应链韧性的机制和对策研究》,国家社科基金青年项目,在研。
(2)《结构性精准减税的企业信贷成本效应与政策优化研究》,湖南省哲学社会科学基金青年项目,已结项。
(3)《“双碳”目标下加计扣除政策与企业绿色创新的理论与实证研究》,湖南省教育厅科学研究优秀青年项目,已结项。
三、参与课题:
《国有经济促进共同富裕的作用机制与政策优化研究》,国家社会科学基金,在研。
四、学术兼职:
Research Policy、International Review of Financial Analysis、 International Review of Economics & Finance 、 Finance Research Letters、Emerging Markets Finance and Trade、《金融研究》等学术期刊匿名评审专家。
本科生(财务管理专业)
研究生(会计专硕、会计学硕)
对学生期望:踏实肯干、虚心好问、积极主动、勤奋努力并能持之以恒!
非常欢迎有读博意向的同学报考我的会计学术型研究生!
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