互联网时代和中国制度下的会计审计与公司财务研究

Accounting,auditing and corporate finance in the internet era and China's related system

中国特殊的制度背景,以及互联网技术的发展,使得当代我国会计审计及公司财务领域不断涌现新现象、新特征与新问题。本文在国家自然科学基金委员会第161期"双清论坛"专家研讨的基础上,以互联网时代和中国制度下的会计审计与公司财务关键科学问题为切入点,介绍了我国企业会计审计与财务行为面临的重要制度与时代特征约束,系统梳理了会计审计与公司财务领域的研究现状与趋势,以及未来会计审计与公司财务领域的关键科学问题,旨在推动我国会计审计与公司财务研究的发展。

China＇s special institutional background and the development of internet technology bring forward new phenomena, new features and new problems to accounting, auditing and corporate finance researches. Based on the discussion of experts and scholars in the 161st Shuangqing Forum of NSFC, we investigate the key academic problems of accounting, auditing and corporate finance in the internet era and China＇s institution. This paper mainly introduces important constraints faced by firms due to institutional background and the characteristics of the times, the domestic and overseas research status and progress, and the key academic problems of future researches. We intend to promote the development of accounting, auditing and corporate finance researches in China.