当前会计研究缺乏原创性的方法论原因解析  

An Analysis on the Reasons for the Lack of Originality in Current Accounting Research Methodology

作　　者：夏宁[1] 夏锋[2] 李民[1] 

机构地区：[1]山东财经大学会计学院,山东济南250014 [2]中国海南改革发展研究院,海南海口570208

出　　处：《山东财政学院学报》2012年第3期80-85,共6页Journal of Shandong Finance Institute

基　　金：教育部人文社会科学研究青年基金项目"我国上市公司高管薪酬的影响因素与成因分解"(10YJC630290)

摘　　要：在新的历史条件下,无论是会计研究方法本身的研究还是实际应用,都是一个系统工程。从方法论上讲,当前我国会计研究已经形成了规范与实证研究并重的局面,但原创性的论文十分缺乏。我们从环境、方法论与制度融合的角度,分析了会计研究中存在的问题,并提出了一些合理的建议。会计研究要考虑在职消费、资本市场有效性、地方政府干预与法律监管等制度背景的影响,产生有国际影响力的会计实证研究成果。在方法论上加强复杂性研究,规范各种实证方法,分类培养高级人才,处理好原创性与本土性的关系。In the new historical conditions, whether the study of accounting research methods itself or the practical application is a systematic project. From the methodological perspective, the current accounting research in China has put equal stress on the norm and empirical perspectives, but it still extremely lacks original research papers. From the perspectives of environment, methodology and systems compatibility, this thesis analyzes the existing problems with ac- counting research and puts forward some reasonable suggestions ： Accounting research have to put the influence of on - the -job consumption, capital market efficiency, and the background of the local government intervention and legal su- pervision systems into consideration in order to produce internationally influential empirical accounting research results. Based on research methodology, complexity research has to be included in order to standardize the various empirical methods and to train senior personnel in a classifying way, dealing well with the relationship between the original and the local.

关 键 词：会计研究 原创性 方法论 

分 类 号：F230[经济管理—会计学]