中国会计研究之管窥——基于《中国会计评论》前廿期内容之分析

Research and Analysis of the Content in China Accounting Review

《中国会计评论》自创刊以来，一直在倡导运用经验式研究和分析式研究等国际主流的研究方法，探讨中国的本土经济现象。本文根据中国知网引用及下载数据，对《中国会计评论》前廿期的载文情况、论文标题、摘要、关键词、参考文献等进行文献内容计量分析，研究发现，《中国会计评论》录用论文对经验式研究和分析式研究等国际主流研究方法的运用逐步趋于规范，研究主题密切关注我国的经济、管理的变革和发展热点，借鉴国际的先进研究成果的同时高度关注中国制度背景，为理论的发展做出重要贡献，影响力不断提升，与国内的其他重要经济、会计学术期刊交相辉映，成为国内具有重要影响力的会计学术研究期刊之一。与此同时，我们也发现论文在写作用语规范性等方面还存在不足，有待进一步提高。

China Accounting Review started publication from 2003 to provide a platform for researchers to explore economics in Chinese mainland. This paper uses data from dalabases of CNKI （http：//www. cnki. net/） about the cited frequency and downloaded frequency of published papers in China Accounting Review, to analysis and discuss the quality of the papers and provide a review about accounting research in China. We find that the papers using the latest global methods pay more attention to the new problems and topics happened in China and impact the academic research in China. We also find that the journal has more and more effect on accounting research in China and must be improved the quality of writing criterion.