重视原创性研究 促进会计理论发展

Boost the Development of Accounting Theory by Original and Creative Research

会计原创性研究对会计学科建设和会计教育发展都有重大意义,但在会计学界却被忽视或被遗忘。原创性是创新的灵魂,原创性具有首创性、导引性、震撼性和实践性等基本特征。会计理论原创性的源泉是实践,并有积累知识的过程和把握原创性的时机。会计理论原创性研究要发现、认识和把握生长点和营造相应的环境。

As the soul of innovation, original research on accounting theory has important meaning to both of the construction of accounting subjects and the development of accounting education. However, it's neglected or oblivious in academia. The meaning of original lies in the basic characters of originality, guide, convulsion and practices. The original accounting theory roots in practices, and depends on the process of knowledge accumulation as well as the occasions grasping. Furthermore, it's also necessary to find, understand and grasp the growth points, and to build corresponding appropriate conditions.