刘明辉，经济学博士，教授。现任大连报业集团副社长、大连出版社社长、东北财经大学博士生导师、兼任中国会计学会副秘书长、审计专业委员会副主任委员、财务成本分会副会长兼秘书长、中国审计学会理事中国成本研究会常务理事、中国总会计师协会理事、财政部会计准则委员会咨 Liu Minghui, PhD, professor of economics. He is currently the vice president of Dalian Press Group, the president of Dalian Publishing House, and the doctoral tutor of Dongbei University of Finance and Economics. He is also the deputy secretary general of the Accounting Association of China, the vice chairman of the audit committee, vice chairman and secretary general of the finance cost branch, Managing Director of China Cost Research Association, Director of China Association of Chief Accountants, Accounting Standards Committee of the Ministry of Finance