【作者】 杨雄胜； 张国法； 刘旭； 于成永； 酆尘颖；

【Author】 Yang Xiongsheng,Zhang Guofa,Liu Xu,Yu Chengyong,Feng Chenying (Department of accounting,Nanjing University,Nanjing 210093,China)

【机构】 南京大学会计学系；

【摘要】 会计研究规范包括原创性标准与后继性标准。这几年中国会计研究比较突出的问题是片面地重视研究方法而忽视了研究规范建设。实证与规范研究必须同时存在、相得益彰。对中国会计界而言,研究规范比研究方法更重要。文章详细探讨了中国会计研究"原创性"与"后继性"的基本含义及具体衡量标准,并以《会计研究》1980年至2002年各期发表的全部文章为样本,对《会计研究》所发表文章的学术价值作出了尝试评价,试图为中国会计界评判具体会计研究成果有无价值及价值高低提供一种实用、严格、规范的具体标准,从而促进中国会计研究的健康发展。更多还原

【Abstract】 Accounting research norms include original standards and subsequent standards.In recent years,the prominent problem in China’s accounting research is that it partially attached importance to research methods and neglected the construction of research norms.Positive research and normative research should coexist and bring out the best in each other.To China’s accounting academia,research norms are more important than research methods.This paper discusses the basic meanings of"original-innovation"and"subsequent-innovation"and concrete standards for evaluation in China accounting research in detail.Basing on the sample of all the papers published in Accounting Research from 1980 to 2002,we attempt to evaluate their academic values.Then we try to provide a kind of applied, strict,normative and concrete standard for China’s accounting academia to judge whether certain accounting research result is valuable and the value is high or low,which will promote the development of China’s accounting research accordingly.更多还原