News and Events in 2026
Date: 28 August 2026
Time: 10:00 – 11:30
Venue: SEK107
Speaker: Professor Tanya Tang (Brock University)
Title: Get My Money Back: The VAT Distortion and Related-Party Transactions in China
Abstract: This paper examines how capital constraints arising from challenges in the VAT operational system influence firms’ tax compliance behavior. Excess input VAT over output VAT was unrefunded in China before 2018, resulting in a significant financial burden for businesses. Utilizing a National Tax Survey Database, we investigate how firms strategically manage their VAT payments to minimize cash lockup. We find that firms with substantial input VAT credit carryovers (IVCC) increase output credits via related-party sales. This effect is more pronounced for financially constrained firms, particularly when the related parties are subsidiaries of listed firms and can effectively absorb the additional output credits generated by increased purchases from listed firms. We further observe that related-party sales induced by IVCC negatively affect the gross margin of transferee parties, suggesting the involvement of inflated transfer pricing. Following China's implementation of partial refund of IVCC in 2018, related-party sales declined notably across the pilot industries. These findings provide empirical evidence of a mechanism for VAT non-compliance and distortion.
📣 新学期即将开始，是否已经开始计划下一趟旅程？
由香港快运航空（HK Express）主办的「Gotta GO！可持续旅游挑战赛」载誉归来，正式迈入第三届！今年活动规模直接“扩容”，不再局限于香港，赛道更扩展至澳门、广州及深圳，汇聚多家大湾区指定大学的同学，一同解锁一场充满创意与行动力的冬季低碳旅游挑战！🌍✨
只需参加项目简介会，随后组成两人队伍，并参与工作坊，最后提交一份 4日3夜低碳旅游计划书 📝，就有机会赢取香港快运往返机票及旅游基金赞助 ✈️，亲身实践你的旅游构想！😄 Gotta GO Your Way！🏃
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入围队伍（5队）：
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出发期：2027年1月
胜出队伍（1队）：
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👩🎓 参赛资格
1. 以下指定高校在读本科生（包括本地及非本地学生）：
香港浸会大学（HKBU）
岭南大学（Lingnan）
澳门理工大学（MPU）
澳门旅游大学（UTM）
香港中文大学（CUHK）
香港中文大学（深圳）（CUHK (SZ)）
香港理工大学（PolyU）
香港科技大学（HKUST）
香港科技大学（广州）（HKUST(GZ)）
2. 参赛者须以两人小组名义提交 1 份提案 （不一定要同校，跨校组队同样欢迎!）
心动不如行动！赶快扫描海报上的二维码，或通过以下链接报名参加项目简介会（*必须参加）！✨
🔗 https://forms.cloud.microsoft/r/AhR2XGDNfR
📅 报名截止日期：2026年9月8日（北京时间 23:59）
活动受相关条款及细则约束。
6月30日：岭南大学会计学系荣幸邀请到范德堡大学欧文管理研究生院会计学助理教授梁健熙教授莅临主持学术工作坊。
Hong Kong, 30th June: The Department of Accountancy at Lingnan University was honoured to host Professor Daniel Yang, Assistant Professor of Accounting from the Owen Graduate School of Management, Vanderbilt University, for an academic workshop.
To assist students in preparing for the upcoming Hong Kong Institute of Certified Public Accountants (HKICPA) Qualification Programme (QP) examinations, the Department of Accountancy invited experienced professional instructors Mr. Mike Li and Ms. Fanny Lam from HKCA Learning Media Limited (HKCA) to conduct intensive lessons from May to June 2026. The instructors focused on Module 11 Financial Reporting and Module 14 Taxation, providing in-depth analysis of exam question types, sharing effective exam techniques, and offering comprehensive review materials. These efforts helped students enhance their exam skills and improve their performance. The practical and enriching course content greatly benefited the students.
為了協助同學準備即將舉行的香港會計師公會（HKICPA）專業資格課程考試（QP），會計學系於2026年5月至6月期間，特別邀請了來自HKCA Learning Media Limited的資深專業導師Mr. Mike Li及Ms. Fanny Lam，針對Module 11 Financial Reporting及Module 14 Taxation進行集中授課。兩位導師深入分析考試題型，分享應試技巧，並提供豐富的溫習資料，有助同學提升應考能力與成績。課堂內容實用豐富，令同學們獲益良多。
5月19日： 岭南大学会计学系荣幸邀请到暨南大学司方博教授莅临主持学术工作坊。活动开始前，会计学系系主任张玥教授向司教授致送纪念品，以表谢意。
The Department of Accountancy at Lingnan University was honoured to host Professor Si Fangbo, Assistant Professor from Jinan University, for an academic workshop. To commence the event, Professor Zhang Yue, Head of the Department of Accountancy, presented a souvenir to Professor Si as a token of appreciation.
The Department of Accountancy proudly congratulates our student, HUANG Guanzhe Joshua, and his team for their outstanding achievements at the Lingnan University Business Case Competition:
- Championship
(Team Members: HUANG Guanzhe Joshua [Leader], Yu Yunwen, Zhong Zhiheng, Lyu Yichen) - Most Popular Video Award (Third Prize)
(Team Members: HUANG Guanzhe Joshua [Leader], Yu Yunwen, Zhong Zhiheng, Lyu Yichen) - Best Presenter (Personal Award)
(Recipient: HUANG Guanzhe Joshua)
Please click the button below for more details about the competition.
富睿玛泽(Forvis Mazars)最近举办了一场关于面试技巧的精彩分享会，同时举行了2025-26年度Accounting and Corporate Governance Student Enhancement Programme（ACGSEP）颁奖典礼。活动邀请了业界资深嘉宾冯先生和徐女士，慷慨分享了他们的行业经验和实用见解。活动开始前，会计系系主任张玥教授向冯先生和徐女士赠送了纪念品，以表彰他们的宝贵贡献。嘉宾们还与会计系的韩鹏教授（教学副教授）、路雨竹教授（教学助理教授）及庞学高教授（教学助理教授）合影留念。
Forvis Mazars recently hosted an insightful sharing session on interview skills, held concurrently with the 2025-26 Accounting and Corporate Governance Student Enhancement Programme (ACGSEP) Award Ceremony. The event featured distinguished guest speakers, Mr. Fung Shiu Hang and Ms. Xu Chuyi Cherry, who generously shared their industry expertise and practical insights. Prior to the session, Prof. Zhang Yue, Head of the Department of Accountancy, presented souvenirs to Mr. Fung and Ms. Xu in recognition of their valuable contributions. They also took group photos with Department of Accountancy professors, including Prof. Han Peng Helen (Associate Professor of Teaching), Prof. Lu Yuzhu (Assistant Professor of Teaching) and Prof. Pong Hok Ko (Assistant Professor of Teaching).
4月8日，岭南大学会计学系荣幸邀请到内地律师事务所主任、中国执业律师余宏先生莅临，主讲题为「数字化背景下跨学科人才成为内地或香港律师的途径、前景以及商事调解的机遇」的精彩讲座。余律师凭借其横跨经济、管理、法学、医学的独特跨学科背景，为师生们带来了一场内容丰富的演说。
Hong Kong, 8 April 2026: The Department of Accountancy at Lingnan University was honoured to host Mr. Yu Hong, Managing Partner of a law firm and a practising lawyer in Mainland China, for an insightful guest lecture titled “Interdisciplinary talents in the digital era: pathways, prospects, and opportunities in commercial mediation for lawyers in Mainland China and Hong Kong.” Drawing upon his unique interdisciplinary background encompassing economics, management, law, and medicine, Mr. Yu delivered a compelling presentation to faculty members and students.
3月26日，岭南大学会计学系荣幸邀请到波士顿学院的LEE Lian Fen教授主持学术工作坊。活动伊始，毛莹教授向LEE Lian Fen教授致送纪念品，以表谢意。
Hong Kong, 26th March: The Department of Accountancy at Lingnan University was honoured to host Professor Lee Lian Fen from Boston College for an academic workshop. To commence the event, Professor Mao Ying presented a souvenir to Professor Lee as a token of appreciation.
澳洲会计师公会（CPA Australia）近日在岭南大学举办了一场富有启发性的讲座，特邀嘉宾讲者为张小姐（Ms. Cora Cheung）和赵小姐（Ms. Candy Chiu）。在讲座开始前，会计系主任张玥教授、教学副教授韩鹏教授以及教学助理教授庞教授向两位讲者赠送了纪念品，以表达对她们专业知识的感谢。
Hong Kong, 6th March: CPA Australia recently organized an insightful talk at Lingnan University, delivered by guest speakers Ms. Cora Cheung and Ms. Candy Chiu. Prior to the session, Professor Zhang Yue (Head of the Department of Accountancy), Professor Helen Han (Associate Professor of Teaching) and Professor Joe Pong (Assistant Professor of Teaching) presented souvenirs to the speakers in appreciation of their expertise.
3月3日，岭南大学会计学系荣幸邀请到廉政公署谢先生为教职员及学生分享法律知识。这场讲座主要为修读CLC9020的学生而设，同时亦开放予全校教职员及学生参与。谢先生透过多个生动的生活案例和紧贴时事的提问，将法律原则与日常情境巧妙结合，并把复杂概念转化为直观易懂的图像，让内容更贴近生活。讲座反应热烈
Hong Kong, 3rd March: The Department of Accountancy at Lingnan University was honoured to host Mr. Benson TSE from the ICAC, who delivered an engaging talk on legal and ethical topics to faculty and students. The session was primarily intended for students enrolled in CLC9020 Law in Everyday-life, but was also open to all faculty members and students across the University. Mr. Tse brought the subject to life by using vivid real-life examples and timely questions, skilfully connecting legal principles with everyday situations, and transforming complex concepts into accessible visuals. The talk was well-received by all attendees.
2月27日， 岭南大学会计学系有幸邀请到香港公司治理公会莅临校园，举办专业讲座。公会副首席执行官Mohan Datwani先生及会员发展总监Melani Au女士担任主讲嘉宾，与师生分享人工智能时代的治理挑战及相关职业发展机遇。
Hong Kong, 27th February: Department of Accountancy at was honoured to invite The HKCGI (Hong Kong Chartered Governance Institute) to campus for a professional talk. Mr. Mohan Datwani, Deputy Chief Executive, and Ms. Melani Au, Director of Membership Development, served as guest speakers to discuss governance challenges in the AI era and related career opportunities with faculty and students.
2月27日， 岭南大学会计学系与教学促进中心合办了一场题为 「AI工作坊：运用AI工具提升判断力与沟通能力」 的活动。
这场研讨会邀请到 BERTELLI Enrico教授（黄炳礼音乐及演艺部实践副教授）与 胡教授（会计学系教学助理教授）担任主讲嘉宾。
Hong Kong, 27th February: The Department of Accountancy at Lingnan University, in collaboration with the Teaching and Learning Centre (TLC), co-organised a workshop titled "AI Workshop: Harnessing AI Tools for Enhancing Judgement and Communication."
The session featured Professor BERTELLI Enrico, Associate Professor of Practice at the Wong Bing Lai Music and Performing Arts Unit, and Professor Benjamin Wu, Assistant Professor of Teaching in the Department of Accountancy.
2月27日， 岭南大学会计学系荣幸邀请到廉政公署谢先生为教职员及学生分享廉洁诚信知识。谢先生运用多个生动真实的案例，配合紧贴时事的问题，将法律条文与实际情境巧妙结合，更把复杂的条款转化为形象的图像，让内容更易理解。这场讲座主要为修读ACT3300公司法的学生而设，同时亦开放予全校教职员及学生参与，反应热烈。
Hong Kong, 27th February: The Department of Accountancy at Lingnan University was honoured to host Mr. Benson TSE from the ICAC (Independent Commission Against Corruption), who delivered an engaging talk on integrity and ethics to faculty and students. To bring the subject to life, Mr. Tse employed vivid real-life cases and timely questions, skilfully linking legal provisions with practical scenarios, and even transforming complex clauses into accessible visuals. The session was primarily intended for students enrolled in ACT3300 Company Law, but was also open to all faculty members and students across the University. The talk was well-received by all attendees.
1月26日，岭南大学会计学系荣幸邀请到香港城市大学助理教授康逸然教授，主持了一场题为「风险投资与私人企业的自愿性信息披露」的学术研讨会。活动伊始，学系主任张玥教授向康教授致送纪念品，以表谢意。
Hong Kong, 26th January: The Department of Accountancy at Lingnan University was honoured to host Prof. Yiran Kang, Assistant Professor from the City University of Hong Kong, for a seminar titled “Venture Capital and Private Firms’ Voluntary Disclosure.” To commence the event, the Head of the Department, Professor Yue Zhang, presented a souvenir to Prof. Kang as a token of appreciation.