谢志华，1959年10月生于湖南益阳，教授，博士生导师，现任北京工商大学副校长。致力于会计、财务管理、投资管理、审计理论等问题的研究。现任教育部工商管理学科指导委员会副主任委员、教育部学科发展与专业设置专家委员会委员、财政部“会计名家”工程人选、财政部会计准则咨询专家和管理会计咨询专家、商务部政策咨询专家和内贸专家、中国商业会计学会长、中国商业经济学会副会长、消费经济学会副会长、中国商业联合会专家委员、中国会计学会常务理事、中国审计学会常务理事、中国成本学会常务理事、中国城市金融学会常务理事、中国注册会计师协会学术委员、中国内部审计协会理事、北京审计学会副会长。在《管理世界》、《工业经济研究》、《会计研究》、《审计研究》、《财政研究》、香港《信报财经月刊》等海内外学术期刊上发表论文400余篇，出版书籍40多部，其中专着10部，主编“十一五”国家教育部规划教材2部，“十二五”国家教育部规划教材1部，获国家精品教材1部。代表作有：《会计报表结构分析》（主编，经济管理出版社，1994）、《货币商品经营论》（专着，经济管理出版社，1995）、《竞争的基础：制度选择》（专着，中国发展出版社，2003）、《会计报表的缺陷与重构》（专着，人民出版社，2012）、《企业预算管理：从预算整合到整合预算》（专着，经济科学出版社，2015）。主持国家重大、重点、一般及省部级课题20余项，获得第十届、第十一届北京市哲学社会科学优秀成果二等奖、第十三届北京市哲学社会科学优秀成果一等奖、第七届北京市高等教育教学成果一等奖。

Professor Xie Zhihua (male), born in Yiyang, Hunan Province, is a doctoral tutor and the vice president of Beijing Technology and Business University. He devotes himself to the research on accounting, financial management, investment management, auditing theory, and etc. He is also the Deputy Director of Business Administration Discipline Guidance Committee of Ministry of Education, commissioner of Expert Committee on Discipline Development and Specialty Setting of Ministry of Education, person for the "Accounting Masters" Project of Ministry of Finance, expert consultant of Accounting Standards and Management Accounting of Ministry of Finance, policy consultant and domestic trade expert of Ministry of Commerce, president of China Commercial Accounting Institute, vice president of Commerce Economy Association of China and China Consumer Economics Society, expert commissioner of China General Chamber of Commerce, executive director of Accounting Society of China, China Audit Society, China Cost Association, and China Urban Financial Society, academic commissioner of Chinese Institute of Certified Public Accountants, director of China Institute of Internal Audit, and vice president of Beijing Audit Society. He has published over 400 papers in domestic and foreign academic journals including Management World, China Industrial Economics, Accounting Research, Auditing Research, Public Finance Research, The Hong Kong Economic Journal, and over 40 books, including 10 monographs. As the chief editor, he edited two planned textbooks of Ministry of Education during the 11th Five-Year Plan, and one during the 12th Five-Year Plan, with one rewarded with National High-Quality Textbook. His representative works include Structure Analysis of Accounting Statements (1994), The Currency Commodity Theory (1995), Competitive Advantage: Selection of Institutions (2003), The Defect and Reconstruction of Accounting Statements (2012), and Enterprise Budget Management: from budget integration to integrated budget (2005). He has presided over more than 20 national key research projects, general and provincial ones, and won the second prize of the 10th and 11th Beijing Philosophy and Social Science Outstanding Achievement, and the first prize of the 13th Beijing Philosophy and Social Science Outstanding Achievement and 7th Beijing Higher Education Achievement Award.