学术类会计领军人才项目“十年”:财务会计研究综述

Ten Years of National Leading Accounting Talents Program( Academic) :A Literature Review of Financial Accounting Research

以会计信息为核心,回顾和梳理全国会计领军(后备)人才(学术类)近十年的财务会计研究成果,包括会计准则国际趋同、盈余管理、管理者行为、会计信息对投资者的影响等重要研究主题,为我国财务会计的发展、改革和应用提供理论基础与经验证据,丰富会计信息的相关文献。

Centering on accounting information,this paper reviews financial accounting studies of National Leading Accounting Talents( Academic) in the last ten years,including accounting standards internationalization,earnings management,management behaviors and the influence of accounting information on investors. It not only provides basic theories and empirical evidence for the development,reform and application of financial accounting in China,but also enriches relevant studies of accounting information.