Guo Ling

Faculty

Full Time Faculty

GUO Ling

Department of Public Finance

Job Title:Associate Professor

Research Areas:
Fiscal and Tax Theory and Policy, Treasury Debt,
Governmental and Nonprofit Accounting

EMAIL:guolingnk@126.com

EDUCATION

2003-2006	Nankai University, major in Public Finance	Ph.D. Degree
2000-2003	Nankai University, major in Public Finance	Master Degree
1996-2000	Nankai University,major in International Economics and Trade	Bachelor Degree

LICENSES

CFA (Chartered Financial Analyst) Charter holder (since 2007)

WORKING EXPERIECE

10/2019 – Now Confucius Institute at University of Glasgow, UK,Department of Public Finance, Nankai University, Co-director Associate Prof.,
12/2008 – 10/2019 Department of Public Finance, Nankai University, Deputy ChairAssociate Prof., 
12/2016–12/2017	Department of Applied Economy, Virginia TECH University, U.S, Visiting Scholar
9/2006 – 12/2008 Department of Public Finance, Nankai University, Lecturer

PUBLICATIONS and ACADEMIC RESEARCH

Articles 
[1] Guo Ling, & Wang Yang. Analysis on China’s Tax Collection and Management Efficiency: Regional Differences and Influencing Factors——Based on Static, Dynamic and Spatial Multi-dimensional Perspective Analysis. Taxation and Economy, 2021,2
[2] Guo Ling, & Wang Yang. Fiscal Transparency, Budget Revenue Forecast Deviations and Budget Environment——DID & Synthetic Control Analysis on the Implementation of the Budget Law in China. Contemporary Finance & Economics, 2021,2
[3] Guo Ling, & Wang Yang. The Impact of Fiscal Decentralization on Economic Growth and its Path Analysis——Based on the Multi-medium Intermediary Effect of Structural Equation. Journal of Zhengzhou University (Philosophy and Social Science),2021,1
[4] Guo Ling, & Wang Yang. Economic Effect and Path Analysis of Upgrading Employment Structure –Based on Moderating Effect of Innovation Mechanism. Journal of Industrial Technological Economics, 2020,11
[5] Guo Ling, & Wang Yang. Analysis on China’s Tax Collection and Management Efficiency: Spatial-Temporal Differences and Influencing Factors. Tax and Economic Research, 2020.4
[6] Guo Ling, Jiang Xiaoni & Zhong Yaqiong. Multi-dimensional Analysis on the Differences in Local Government Finance. Journal of Zhengzhou University (Philosophy and Social Science), 2019,1: 50-58.
[7] Guo Ling, & Jiang Xiaoni. High Housing Price and Low Birth Rate: Spatial Spillover Effects of Commercial Housing Price on Birth Rate. Modern Finance and Economics, 2018,11: 34-48.
[8] Guo Ling & Wang Bin. Improving the Budget Review Mechanism and Budget Management Reform. Fiscal Supervision, 2015,8: 16-18.
[9] Guo Ling & Liu Yue. Research on the Effects of Housing Property Tax Reform in Shanghai & Chongqing. China Opening Journal, 2013,10: 75-78.ysi
[10] Guo Ling & Wang Yu. Taxation Design of Housing Property Tax in China. Journal of Zhengzhou University (Philosophy and Social Science), 2013,4: 57-62.
[11] Guo Ling & Wang Yu. Housing Property Tax Reform and the Local Finance in China. Taxation Research, 2011,12: 38-40.
[12] Guo Ling & Yin Yongsheng. Research on the Motives of Financial Hedging of Chinese A-Share Listed Company. Finance and Economics, 2009,8: 33-39.
[13] Guo Ling. Empirical Study on the Financing Cost of China’s Treasury Auction. Public Finance Research, 2009,1: 61-64.
[14] Guo Ling & Zhang Zhichao. Comparison of the Effects of China’s Treasury Auction Mechanisms: Uniform-price Auction and Hybrid Auction. Journal of Shandong University, 2008,12: 74-79.
[15] Guo Ling & Zhang Zhichao. Comparison of the Effects of China’s Treasury Auction Mechanisms: Uniform-price Auction and Multiple-price Auction. Public Finance Research, 2004,5: 28-30.
[16] Guo Ling & Zhang Zhichao. Research on China’s Treasury Auction Mechanisms Reform. Modern Finance and Economics, 2005,1: 14-16.
[17] Guo Ling & Zhang Zhichao. Analysis on the Mechanism of Treasury Auction in China. Contemporary Finance & Economics, 2004,3: 33-35.
[18] Guo Ling. Dutch Auction and American Auction：A Misuse of Concept. Economic Forum, 2004,9: 9-10.
[19] Guo Ling. How Petrol Price affects China’s Economy? Modern Finance and Economics, 2009,3: 17-23.
[20] Zhang Haibo & Guo Ling. Research on China’s Gold Market. Journal of Lanzhou University, 2001, 1: 94-96.
[21] Zhang Haibo & Guo Ling. How to Optimize the Pattern Design of Stated Investment Company (SIC) of China? Finance and Economics, 2007,10：111-117.
[22] Guo Ling. Analysis on the Mechanism and Risks of Fiscal Policies of China, Journal of Tianjin University of Commerce, 2002, 1: 43-48.

Monograph
[1] Guo Ling. Research on the Treasury Auction Mechanisms of China. China Commerce and Trade Press, 2010.
[2] Guo Ling. Governmental Accounting: Experimental Textbook. China Financial and Economic Publishing House, 2010.
[3] Guo Ling. Tax Auditing: Theory, Method and Experiment. Nankai University Press, 2013.

Collaborations on Books
[1] Guo Lei & Guo Ling. Governmental Accounting (2nd Edition). Nankai University Press, 2014.
[2] Guo Lei & Guo Ling. Governmental Accounting (1st Edition). China Financial and Economic Publishing House, 2005.
[3] Zhang Haibo & Guo Ling. Research on the Public Pension System of China. Shanxi Economic Press, 2014.
[4] Zhang Zhichao, Cai Fang & Guo Ling. Governmental and Nonprofit Accounting (Translated Book), China Machine Press, 2003.
[5] Author of the 14th & 15th Chapters. Modern Public Finance Theory (4th Edition). by Zhang Zhichao. Nankai University Press, 2011.
[6] Author of the 14th & 15th Chapters. Modern Public Finance Theory (3rd Edition). by Zhang Zhichao. Nankai University Press, 2007.
[7] Author of the 4th Chapter. Management of Government Budget. by Ma Caichen. Nankai University Press, 2010.

Research Projects
Research on the Effects of Housing Property Tax Reform and the Local Finance. Central Special Science Foundation of Ministry of Education of China in 2010, No. NKZXB10032 (Chief Investigator).
Research on the Performance Budget of the Federal Government of the USA. National Social Science Foundation in 2004, No. 03BGL013 (Investigator of Sub-project).

Courses for Undergraduates and Graduates

Public Finance 
Governmental Accounting
Financial Accounting 
Tax Accounting and Auditing