调查研究法的运用问题评析——揭示它在我国会计研究中的运用现状

Review on the Application Problems of Survey Research Method

首先在考察样本代表性与调查质量之间关系的基础上建立一个理论评价框架，然后运用该框架对我国1988-2007年会计研究中调查研究法的运用情况进行实证分析。结果发现，调查法在我国的运用与西方研究和有关的理论的要求相比，在抽样方式的选择、样本规模、无回应分析等方面均还存在着较大的差距。

Firstly, we construct a theoretical framework based on the relationship between representativeness of sample survey and survey quality, and then use the framework to evaluate the application of survey research method in accounting in China from 1988 to 2007. It is found that there are big gaps not only between our and western research but also between our research and the demand of relative theories in the selection of sampling method, sample size, analysis of non-response and so on.