中国会计研究发展:基于改革开放三十年视角

本文目的在于对改革开放三十年来的中国会计研究,做一综合认识和评价。以会计信息有用性为视角,文章分析了我国会计研究发展和演进的趋势及其影响因素,从总体上反映出了与国际接轨的研究特征。在历经初始起步、深入发展和创新发展的不同阶段,我国会计研究取得的丰硕研究成果令人瞩目,其学术影响力和国际地位日益凸显,可以说对国际会计学术研究做出了重要贡献。

Development of Accounting Research in China: Perspective of Thirty Years after R&O

The purpose of this paper is to make the understanding and appraising of the accounting research in China after implementing Reform and Open Policy(R&O).Taking the perspective of usefulness of accounting information,this paper analyzes the involvement directions and influence factors of accounting research,and finds that the research characters consist with international accounting research on the whole.Going through different stages of originally,deeply and innovated development,accounting research in China makes the large progress,and shows the academic influence in the world.That is,we make the important contributions to international accounting academic research.