进入21世纪以来中国会计研究的特征与启示——基于会计类核心期刊2001-2008年的数据  

The Characteristics and Enlightenment about China's Accounting Research Since the Beginning of the 21st Century——Based on the Data from the So-called Core Journals of Accounting in China from 2001 to 2008

作　　者：邵瑞庆[1] 陈春华[1] 俞俊利[1] 袁国栋[1] 

机构地区：[1]上海立信会计学院,201620

出　　处：《会计研究》2010年第2期19-27,共9页Accounting Research

基　　金：上海市教委重点学科建设资助项目(编号:J51701)的成果之一

摘　　要：对会计研究的系统分析与总结是推进会计研究科学发展的重要途径之一。本文基于《中文核心期刊要目总览》中会计类核心期刊2001-2008年的数据,反映了进入21世纪以来中国会计研究的演进特征与变化,揭示了中国会计研究存在的问题,提出了中国未来会计研究的一些建议。To analyze and summarize the accounting research systematically is one of the most important ways which promote scientific development of accounting research. Based on data collected from the so-called core journals of accounting in China from 2001 to 2008, this paper demonstrates the evolutional characteristics and changes of China's accounting research since the beginning of the 21st century, reveals some problems in China's accounting research, and puts forward some suggestions for China's accounting research in the future.

关 键 词：会计研究 特征 启示 

分 类 号：F233[经济管理—会计学]