会计研究:中八股、洋八股与范式  

On Accounting Research and Its Paradigm Improvement

作　　者：于玉林[1] 

机构地区：[1]天津财经大学,天津300222

出　　处：《上海立信会计学院学报》2010年第6期24-30,共7页Journal of Shanghai Lixin University of Commerce

摘　　要：在中国的历史上,八股文长达几百年,其影响远未完全消失,八股文的流毒是现代文风八股,需要纠正,八股文还可借鉴,古为今用。现代西式八股是会计实证研究固定文体的戏称,会计实证研究方法的优点可资借鉴,洋为中用,西式八股文的影响,需要消除。会计范式是具有典范性的标准样式。会计范式有会计工作范式、会计理论范式和会计研究范式等。会计研究范式是多样的:会计实证研究范式的完善,会计规范研究范式的回归,会计系统研究范式的实施。In the accounting theory research, there are different paradigms with different effects. In China, traditional Eight-legged essays still have certain influence on modern style of writing. In western countries, popular accounting research method is symbolized by empirical research. Both Eight-legged es- says and empirical accounting research have their good points and can be used for reference and serve the present. Accounting paradigm is a classical and standard pattern, which includes accounting working para- digm, accounting theory paradigm, and accounting research paradigm, and experiences the perfection of empirical accounting research paradigm, the return of normal accounting research paradigm, and exertion of systematic accounting research paradigm.

关 键 词：会计研究 八股文 范式 会计实证研究 会计规范研究 会计系统研究 

分 类 号：F23[经济管理—会计学]