The Mean in Budgeting: Insights from Chinese Confucian Principles
暫譯: 預算中的中庸：來自中國儒家原則的洞見

Yannan Gou is the Chief Financial Officer (CFO), Professor, and Doctoral Supervisor at Shanghai University. He sits on the Ministry of Finance Expert Panel and serves as the Deputy Director of the Performance Management Committee of the China Society of Finance. He advises on major financial decision-making for the Shanghai municipal government and serves as the Director of the Public Budget and Financial Management Research Center. He has authored several monographs, including The Mean in Budgeting, Budget Decision: Modern Perspectives, and Performance Budgeting: Models and Paths. He has translated over ten monographs in public budgeting and financial management, such as Public Finance in Theory and Practice, The Capacity to Budget, Public Budgeting Systems, Congress and Money, The Federal Budget, The New Politics of the Budgetary Process, Fiscal Administration Analysis and Applications for The Public Sector, and The Fiscal Revolution in America. Gou has long provided decision-making consultation and reform solutions in public budgeting and financial management for the Ministry of Finance and various government departments.

Beyond his professional scholarship, Professor Gou has cultivated significant expertise in traditional Chinese cultural arts. His four-decade practice of calligraphy has achieved professional recognition, with his representative work Purity being exhibited at the prestigious "Invitational Exhibition of Centennial Calligraphy and Painting Masters". As a scholar of classical Chinese literature, he served as editorial director for the republication of Zeng Guofan's Selected Poems of Eighteen Masters, an important Qing dynasty poetic anthology. His scholarly contributions extend to tea culture studies, evidenced by his editorial roles in publishing Tea Language and Songs and The Book of Chinese Tea.

高彥南是上海大學的首席財務官（CFO）、教授及博士生導師。他是財政部專家小組成員，並擔任中國財會學會績效管理委員會副主任。他為上海市政府的重大財務決策提供建議，並擔任公共預算與財務管理研究中心主任。他著有多部專著，包括《預算中的均值》、《預算決策：現代觀點》和《績效預算：模型與路徑》。他翻譯了十多部公共預算與財務管理的專著，如《公共財政理論與實踐》、《預算能力》、《公共預算系統》、《國會與金錢》、《聯邦預算》、《預算過程的新政治》、《公共部門的財政管理分析與應用》，以及《美國的財政革命》。高教授長期為財政部及各政府部門提供公共預算與財務管理的決策諮詢和改革方案。

除了專業學術外，高教授在傳統中國文化藝術方面也積累了豐富的專業知識。他四十年的書法實踐獲得了專業認可，其代表作《純淨》曾在享有盛譽的「百年書畫大師邀請展」中展出。作為古典中國文學的學者，他曾擔任曾國藩《十八家詩選》的再版編輯主任，這是一部重要的清代詩歌選集。他的學術貢獻還延伸至茶文化研究，並在出版《茶語與歌曲》和《中國茶書》時擔任編輯角色。