会计研究新成果及其发展趋势——中国会计教授会2002年年会观点综述

An Overview of Accounting Research and Its Development Trends——A Review of 2002 Annual Conference of Chinese Accounting Professors Association

2002年中国会计教授会是其成立以来举办的规模最大的一次年会。本文就以下八个方面加以综述:(1)加入世贸组织对我国会计的影响;(2)公司治理与会计问题研究;(3)现代财务理论和实务研究;(4)审计理论及实务研究;(5)资本市场案例研究;(6)实证会计研究;(7)现代成本管理会计研究;(8)会计新领域及其他研究。

The 2002 annual conference of Chinese Accounting Professors Association is the largest academic meeting ever since the foundation of CAPA.The main contents of the paper are as follows:(1)The effect of WTO on accounting of China;(2)Studies on corporation governance and accounting issues;(3)Forum on contemporary finance theories and practices;(4)Studies on auditing theories and practices;(5)Case studies on capital market;(6)Forum on empirical accounting research;(7)Presentation spot on modern cost management accounting application research;(8)New areas of accounting and other topics.