会计期刊发展变迁(1915-至今)研究综述

Research Review on Changes in Accounting Journals' Development(1915—)

会计期刊伴随经济发展经历着一系列的曲折演变,这是值得关注的一个课题。文章尝试梳理百年来会计期刊的变化过程,并将其划分为三个主要阶段,阐述了刊物发展的特点,重点关注期刊在办刊理念、载文数量、研究方向、研究方法等指标的特征,并且对未来会计刊物的发展提出了若干建议。

Accounting journals have experienced a series of tortuous evolution along with the economic development,which is a topic worthy of attention. This article attempts to find changes of accounting journals in hundred years process. It can be divided into three main stages,and expounds the characteristics of journals＇ development,focus on journals establishing idea,the method of quantitative,research direction and research methods,and puts forward some suggestions on the future development of accounting journals.