实证会计研究的学术贡献——基于《会计研究》2000-2010年实证论文的评估分析  

Positive Accounting Research to Academicals Contribution

作　　者：李连华[1] 杨忠智[1] 陈天宇[1] 

机构地区：[1]浙江财经大学金融学院/会计学院,浙江杭州310018

出　　处：《财会通讯（下）》2014年第6期3-8,共6页Communication of Finance and Accounting

摘　　要：对于实证会计研究与规范会计研究之间孰优孰劣、学术贡献及如何取舍等问题,我国学术界历来颇有争议。但这种争论多以理论演绎分析为主,缺乏可靠的数据支撑和精确的分析评判。本文以《会计研究》所刊的实证论文为对象,采用国际流行的评价分析框架,对我国近年来实证会计研究发展趋势、结构特点和学术贡献进行评价。研究表明,我国实证会计研究论文在2008年达到顶峰。其研究主题集中度高,与美国《AccountingReview》具有较高的趋同性;实证会计论文的学术质量和影响力均有较好的表现。There are disputable,which positive accounting research and normative analysis are more better,and how to choose the methods in academicals world.However,the previous conclusion is poor in reliability because of shortage in data.This paper uses current evaluation framework to analyses the characters,development tendency and academicals contribution based on positive papers in accounting research.Our study conclusion shows that positive accounting paper is a climb to the top in 2008.after that,it goes back to normal condition in China.In addition,the research topics of positive papers is convergence between America and in China,positive papers are superior to normative papers in academicals quality and academicals influences.

关 键 词：实证会计研究 学术贡献 评估分析 

分 类 号：F230[经济管理—会计学]