中美会计研究方向的差异分析:来自两国权威期刊的数据

本文以美国《会计评论》(Accounting Review)2001年至2005年所刊载的240篇文章和中国《会计研究》(Accounting Research)2001年至2005年所刊载的819篇文章作为研究对象,对中美两国会计学术界的研究现状进行了比较分析。结果发现,中国会计学术界的研究范围更广,研究重点是传统的基本理论,且选题较大,大多以规范研究为主;美国会计学术界研究所涉及的领域相对集中,主要集中在基本理论、公司治理、资本市场、审计等领域,在选题上善于“小题大做”,以实证研究为主。笔者认为,我国当前的会计研究应该更务实、更系统,研究方法应多样化,应借鉴国外的研究经验,以推动我国会计研究水平的不断提高。

Analysis on Sino-US Accounting Research Differences:Evidence from Both Countries' Authoritative Journals

This study compares and analyzes the current trend of accounting research in both China and US. Using articles from "Accounting Review"(US) published between 2001-2005 and articles from "Accounting Research"(China) published in the same period as samples , this research shows that: 1) The research of Chinese accounting scholars' researches covers a wider scope while US scholars focus on comparatively limited areas; 2) the key research field of Chinese accounting scholars is traditional theories while US accounting scholars not only put weight on basic theories, but also on corporate governance, capital market and auditing as well; 3) the topics US accounting scholars have chosen are more specific and they are more good at "making a mountain out of a molehill"; 4) normative research is the main method of accounting research in China while positive research is prevailing in US. The results suggest that Chinese accounting scholars should make their research more practical and systematical and adopt various research methods, especially positive accounting research.