乡土与城邦

Native Soil and Academic Shrine

经验主义认为,认识产生于经验。基于经验主义的实证会计研究,其最直接最准确的经验来源是基于中国本乡本土的认识,这也符合知识创造与传播的供求规律。由于现代化的进程、路径和结果之间的差异,作为转型中具有五千年历史的国家(中国)与后现代新兴国家(美国)在学术的诉求上有着本质的不同,这就对会计学术的要求提出了不同的挑战。我国会计学者应回归乡土经验,建设属于自己的学术城邦。但是,目前我国的会计研究被美国的会计研究所裹挟,变成了以美国旨趣和需求为取向的会计学研究。这既非我们的比较优势,也不合我们的学术使命。旧模式仍在延续,且有进一步发展的态势,新模式尚在襁褓酝酿,步履维艰。何去何从,如何破局,本文作者不揣冒昧,试图尝试对这一问题从感性到理性探讨的超越,以期抛砖引玉,待学术界同仁批评斧正。

Empiricism believes that knowledge starts with experience. Empirical research in China should be based on our understanding of our native soil and native experience. This naturally follows the creation of knowledge,its dissemination,and the supply of and the demand for it. Due to differences in the process,the path and the result of modernization,a transitional China with five thousand years of history has academic yearnings different from those of post-modernization countries such as the US. Our accounting researchers should return to their native soil and experience and build our own academic shrines. Sadly,our current accounting research( and perhaps in other areas) is voluntarily kidnaped by US-style research and institutions. It caters to US taste and demand. This is not our comparative advantage and is inconsistent with our academic mission. Where are we heading? How to break this spell? We attempt in this article to discuss ways of extricating ourselves from the current quandary and moving towards a brave new world.