摘要
本文较为系统地整理和分析了20余年来国际会计与财务学术期刊发表的有关中国会计问题的200余篇研究成果。分析显示:(1)中国会计问题已经积累了相当数量和质量的国际学术研究成果,且近年来的增长趋势明显;(2)作者群主要为华人学者,地区分布广泛;(3)研究方法经历了从规范研究向实证研究为主的转变;(4)研究主题与中国的政治、经济改革以及文化特征密切相关,突出反映了中国特殊的制度背景与研究机会;(5)中国大陆学者在中国会计理论研究的国际化进程中总体贡献比较有限,但近年来发挥的作用明显增强。
This paper reports some preliminary analyses based on a systematic collection of over 200 publications on Chinese accounting issues in 56 international accounting and finance journals during 1988 and 2008.Our analyses indicate that:(1) The number and quality of international publications on Chinese accounting issues have been worth noting during the last two decades,and particularly impressive for the recent decade.(2) The authors are internationally affiliated,a considerable number of whom are with Chinese origin.(3) Most published papers had taken a normative methodology during the earlier decade,while have been increasingly taking a positive and empirical methodology during the recent decade.(4) The research topic focuses on Chinese political features,economic reforms,and cultural characteristics,often reflecting unique and interesting research opportunities in China.(5) Chinese Mainland scholars have played a limited while increasingly visible role in the internalization of Chinese accounting research.
出处
《会计研究》
CSSCI
北大核心
2008年第12期31-38,共8页
Accounting Research
