从《会计研究》看我国的会计理论研究

The Evaluation on Accounting theory research from 《Accounting Research》

本文以《会计研究》的作者为样本,发现我国会计理论研究中的一些现象,如理论研究者主要聚集于高等院校,各高校的会计研究团队的研究能力有差异但研究特色却差异不大,论文作者合作署名比例较高,研究者较偏爱规范研究方法等,文章最后并提出一些建议。

Through the statistical analysis of the papers issued on 《accounting research》 from the year of 2001to 2006,this paper studies on the authors from 《accounting research》, discovering some phenomena in the research of accounting theories. For example, the theory research- ers aggregate from the advanced academic colleges almost. Although there are differences in the aspects of capacities for the accounting researching groups, there are few characteristics. We also find researchers prefer normative researching methods, and the percentage is high for the authors to sigh cooperatively, etc. More recognition from accounting theoretical field and related parties should be paid to the above problems, in order to explore the optimal approach of collocation of accounting researching procession.