【摘要】 本文系统整理了1995-2012年来我国会计信息研究相关成果,发现我国会计信息研究在总体特征与演变特征呈现三大差异性趋势:研究领域向信息使用者转变,研究方法向实证研究转变,研究方式向合作研究转变。认为导致三大差异的主要原因是经济转型和制度变迁的宏观背景、研究生教育的变革和学术交流尤其是国际交流的加强。更多还原

【Abstract】 This article systematically sort out the relevant accounting information research in China during 1995-2012 years,found that it presents three major differences between the overall and evolution characteristics: research areas change to the information users,research methods turn to the empirical study,research approach shift to the collaborative research.And points out that the cause of three differences is the macro background of economic transformation and institutional change,change of postgraduate education and academic communications,especially the strengthening of international exchanges.更多还原