关于当前中国会计研究方法的思考

Commentary on Present Academic Accounting Research in China

历经近10年的发展,实证会计研究正试图取代规范研究,成为会计学术研究的主流范式。然而,其间存在的问题,值得学术界予以重视。笔者就价值判断和事实判断、理论实证和经验实证、学术范式的国际化和本土化、会计学术界和实务界的研究分工,以及会计学术研究中的学术批评等五个方面的问题,提出了自己的观点。并针对部分应用实证研究方法发表的会计学术论文提出了批评性的评论。努力倡导会计学术研究中的人文精神、严谨的科学态度、宽松的学术氛围。

After about tenyear development, positive accounting research tends to become an essential paradigm in China to replace normative accounting research But during this change there still exist some problems worthy to be commented on from an academic approach We offered our viewpoint on the five issues concerning value judgement and fact judgement, theoretical study and empirical study, internationalization and localization of academic paradigm, research division of academic circle and practical circle, and the academic criticism in academic research of accounting Meanwhile,in this paper we offer some critical comments on some published academic papers on accounting employing the empirical approachWe are exerting ourselves to propose the humanity spirit, strict scientific attitude and better research environment in the academic research of accounting