摘要
会计发展离不开我国经济发展和时代进步,会计研究更离不开中国国情和中国问题。本文对新时代十年我国会计研究的主要成就进行了系统梳理,并着重指出当前会计研究存在日益脱离实际、基础理论研究匮乏和实证研究过度等“五大问题”,进而围绕现行科研考核制度、会计学术生态、博士生培养机制进行了系统反思。最后,从如何繁荣会计学术研究视角,提出需把握和处理好理论发展与实践创新、会计学科与其他学科、实证研究与规范研究等在内的“五大关系”,为倡导我国会计学者聚焦研究“真问题”,着力构建我国会计研究自主话语体系,以及促进会计研究进入高质量发展阶段提供参考。
Accounting development can't be separated from the economic development and the progress of time,and accounting research can't be separated from national conditions and problems.In this paper,the main achievements of Chinese accounting research in the past ten years are systematically reviewed,and emphasis is put on the five problems in the current accounting research,which are increasingly divorced from reality,lack of basic theoretical research and excessive empirical research.The paper then systematically reflects on the current scientific research assessment system,accounting academic ecology and doctoral training mechanism.Finally,from the perspective of how to prosper the academic research of accounting,the paper puts forward the need to grasp and handle well the five relations,including theoretical development and practical innovation,accounting discipline and other disciplines,empirical research and normative research.This paper provides references for promoting Chinese accounting scholars to focus on the real problems,constructing the independent discourse system of Chinese accounting research,and promoting accounting research to enter the stage of highquality development.
作者
赵治纲
于瑶
Zhao Zhigang;Yu Yao
出处
《会计研究》
CSSCI
北大核心
2023年第6期19-30,共12页
Accounting Research
基金
中国财政科学研究院2022招标课题理论研究类项目(CKY202203)资助。
关键词
会计发展
反思
研究展望
数字经济
Accounting Development
Introspection
Research Prospect
Digital Economy
