Chen Pingze, Associate Professor, Senior Auditor, and Master's Supervisor, currently serves as the Director of the Finance Department at China University of Mining and Technology (Beijing). He holds academic positions as a consulting expert for the Ministry of Finance's Government Accounting Standards Committee (1st and 2nd sessions), and as a board member for the 7th and 8th sessions of the Chinese Institute of Certified Public Accountants. Additionally, he is a committee member for the National Audit Office's National Audit Guidelines Expert Committee. His research interests include audit, accounting, and educational management. You can reach him via email at chenpingze@126.com or by office phone at 010-62339927.