2004年6月,哥伦比亚大学商学院斯蒂芬·佩因曼(Stephen Penman)教授抵达北京,做了关于财务报表分析与证券定价的讲座。此次研讨会本来定于2003年5月举行,后因“非典”推迟到今年。一年的时间没有降低佩因曼教授对此次中国之行的兴趣和热情。在二十几年的学术生涯中,佩因曼教授几乎赢得了所有美国会计学界的重要奖项。1978年从芝加哥大学取得博士学位后,他一直任教于加利福尼亚州大学伯克利分校;1999年转任哥伦比亚大学商学院。重筑华尔街信心佩因曼教授是当今美国会计学界的权威人物之一,他的影响在华尔街公司丑闻后凸显出来。由于近年来华尔街公司丑闻不断,哥伦比亚大学成立了会计与证券研究中心(Center for Excellencein Accounting and SecurityAnalysis),佩因曼教授任该中心主任。该中心把学术界、工业界和政府的相关人员组织起来,共同为资本市场监管机构和金融行业恢复投资者信心提供咨询,成为华尔街一个“智库”。财务会计与资产定价是佩因曼教授的研究重点,他的实证研究对推广剩余收 In June 2004, Professor Stephen Penman of Columbia Business School arrived in Beijing to give lectures on financial statement analysis and security pricing. The seminar was scheduled to be held in May 2003 and postponed to this year due to “SARS”. One year’s time did not reduce Professor Peyman’s interest and enthusiasm for this trip to China. In more than two decades of academic career, Professor Payman has won almost all major awards in the accounting profession in the United States. After earning a doctorate from the University of Chicago in 1978, he taught at the University of California, Berkeley, and in 1999, he switched to Columbia Business School. Rebuild Wall Street Confidence Professor Peyin Man is one of the most authoritative figures in the accounting profession in the United States today. His influence has become prominent after the Wall Street scandal. As Wall Street scandals have continued in recent years, Columbia University established the Center for Excellence in Accounting and Security Analysis, with Professor Peyman serving as director. The center organizes academics, industry and government stakeholders to advise capital market regulators and the financial industry on investor confidence, becoming Wall Street’s “think tank.” Financial accounting and asset pricing is the focus of Professor Payman’s research, his empirical research to promote the remaining income