会计准则变革研究的主题、路径与方法——基于国际期刊2007-2014年的数据分析

Theme,Path and Method of the Research on Accounting Standard Reform——Based on the data analysis of international journals 2007-2014

以2007-2014年发表在国际期刊的相关文章为样本,系统地梳理了会计准则变革研究的主题、路径与方法,分析发现,会计准则变革的研究主题需要从财务报告和资本市场,向企业管理和宏观经济拓展,研究路径需要从会计信息质量向会计理念变革和具体准则变革深化,研究方法需要从文档研究向调查研究、分析式研究等转变。通过分析,能够为客观评价准则实施效果、精准探索会计准则研究趋势等提供有益借鉴。

Drawing on the data of papers published in international journals from year 2007 to2014,this paper systematically reviews the theme,path and method of the research on accounting standard reform. The results prove that research theme needs to be extended from financial report and capital market to enterprise internal management and macro economy,research paths need to be changed from the quality of accounting information to accounting contents and specific criterions reform,research methods need to be shifted from document research to investigation and analytical research. This paper aims to provide a reference for an objective evaluation of the implementation of accounting standards,and the study of the international trends of the current accounting standard research.