追寻会计学术灵魂 召唤会计理论良知——为《会计研究》创刊30周年而作

Pursuing the Soul of Accounting Academics,Calling on the Conscience of Accounting Theory-For the 30th Anniversary of Accounting Research

会计研究应具有思想性。目前中国会计研究思想性不够,具体表现为文献回顾工作薄弱、片面追求研究方法和单一风格的研究方式。《会计研究》应尽可能为发表具有思想性的会计研究论文提供方便。当前,会计研究正面临"范式革命"的挑战,信息化对传统会计理论已产生了致命冲击,会计理论界必须正视现实,认真负起责任,充分吸取信息化理论研究的有益成果,更新会计理论范式。

Accounting research should have ideological content,which is largely lacking in current Chinese accounting research.Specifically it shows in the thin literature review,too much focus on the research methods and single style research paradigm.Accounting Research should provide convenience for those accounting research papers that have ideological content.Currently,accounting research is facing the challenge of 'paradigm reform'-informationlization has a fatal impact on traditional accounting theory.Accounting researchers must face the reality;and take the responsibility of updating the accounting theory paradigm by borrowing the beneficial research results from information science research