【摘要】：對于實證會計研究與規(guī)范會計研究之間孰優(yōu)孰劣、學(xué)術(shù)貢獻及如何取舍等問題,我國學(xué)術(shù)界歷來頗有爭議。但這種爭論多以理論演繹分析為主,缺乏可靠的數(shù)據(jù)支撐和精確的分析評判。本文以《會計研究》所刊的實證論文為對象,采用國際流行的評價分析框架,對我國近年來實證會計研究發(fā)展趨勢、結(jié)構(gòu)特點和學(xué)術(shù)貢獻進行評價。研究表明,我國實證會計研究論文在2008年達到頂峰。其研究主題集中度高,與美國《AccountingReview》具有較高的趨同性;實證會計論文的學(xué)術(shù)質(zhì)量和影響力均有較好的表現(xiàn)。
[Abstract]:There have always been controversies about which is the best between the empirical accounting research and the normative accounting research, the academic contribution and how to choose and choose between the empirical accounting research and the normative accounting research. However, most of the arguments are based on theoretical deductive analysis and lack of reliable data support and accurate analysis and evaluation. This paper takes the empirical paper published in Accounting Research as the object, adopts the international popular evaluation and analysis framework, and evaluates the development trend, structural characteristics and academic contribution of the empirical accounting research in China in recent years. The research shows that the empirical accounting research paper reached its peak in 2008. It has a high degree of concentration and convergence with AccountingReview of the United States, and the academic quality and influence of empirical accounting papers have better performance.
【作者單位】： 浙江財經(jīng)大學(xué)金融學(xué)院/會計學(xué)院;
【分類號】：F230;G353.1
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本文編號：2257690