本文選題：語言 + 學(xué)術(shù)評價�。� 參考：《會計研究》2017年08期

【摘要】：經(jīng)濟的全球化發(fā)展,帶動了學(xué)術(shù)市場的全球化。然而,世界范圍內(nèi)語言存在巨大差異的現(xiàn)實,使得學(xué)術(shù)評價的跨語言進(jìn)行面臨難以逾越的障礙,稍有不慎,就會帶來弱勢語言的學(xué)術(shù)成就(尤其是人文社會科學(xué))面臨系統(tǒng)性低估的風(fēng)險,本文將之稱為學(xué)術(shù)評價中的"巴別塔"問題。以會計與財務(wù)研究領(lǐng)域中的中國問題研究為對象,本文實證比較了中文期刊與英文頂級期刊在原創(chuàng)性方面的表現(xiàn),結(jié)果發(fā)現(xiàn)中文期刊在中國問題研究的原創(chuàng)性上并不遜色,部分還領(lǐng)先一步。這一實證發(fā)現(xiàn),支持了學(xué)術(shù)評價中"巴別塔"問題的存在。最后,在上述基礎(chǔ)上,提出了減輕"巴別塔"問題的對策,并說明了本研究的局限。本文并不否認(rèn)英文頂級期刊在中國問題研究上的先進(jìn)性,也不否認(rèn)在過去二十余年中國會計及財務(wù)研究國際化的成就,本文的主旨是運用科學(xué)研究的方法,闡述并檢驗發(fā)表在中文期刊的研究成果在學(xué)術(shù)評價上是否受到了低估,并找到了有說服力的支持性證據(jù),對未來如何開展更好的國際化具有一定的啟發(fā)。
[Abstract]:The globalization of the economy has led to the globalization of the academic market. However, the fact that there are great differences in languages around the world makes the cross-linguistic evaluation of academic evaluation face insurmountable obstacles, and is somewhat careless. The academic achievement of weak language (especially humanities and social sciences) will face the risk of systematic underestimation. This paper calls it the "Babel Tower" problem in academic evaluation. Based on the study of Chinese issues in the field of accounting and finance, this paper empirically compares the originality of Chinese journals with that of top English journals. The results show that the originality of Chinese journals is not inferior to that of Chinese journals. Some are one step ahead. This empirical finding supports the existence of the Babel Tower problem in academic evaluation. Finally, on the basis of above mentioned, the countermeasures to alleviate the problem of "Babel Tower" are put forward, and the limitations of this study are explained. This paper does not deny the advanced nature of the top English journals in the study of China's problems, nor does it deny the achievements of internationalization of Chinese accounting and financial research in the past two decades. The main purpose of this paper is to use scientific research methods. This paper expounds and tests whether the research results published in Chinese journals have been underestimated in academic evaluation, and has found convincing supporting evidence, which has some enlightenment on how to carry out better internationalization in the future.
【作者單位】： 南京大學(xué)商學(xué)院會計學(xué)系;新加坡國立大學(xué)商學(xué)院會計學(xué)系;
【基金】：國家自然科學(xué)基金(71372032)的資助
【分類號】：F233
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本文編號：2062604