做好中国会计研究  

Excelling in Chinese Accounting Research

作　　者：吴东辉[1] WU Donghui(Business School,The Chinese University of Hong Kong,Hong Kong,China,999077)

机构地区：[1]香港中文大学商学院,中国香港999077

出　　处：《当代会计评论》2024年第3期1-19,共19页Contemporary Accounting Review

摘　　要：尽管中国GDP在全球占比显著增加,但以中国为背景的会计研究在国际顶级期刊中的发表数量相对较少。本文通过对发表在国际会计领域五大期刊上的中国题材论文的分析,发现以中国为背景的研究,尤其是聚焦于中国特有制度的研究,相较于利用其他国家数据的研究,具有更强的影响力。本文强调,以中国为背景的会计研究具有独特性,建议中国学者着眼于重大和现实问题,并致力于完成高标准、高质量的研究。中国独特的政治体制、社会结构和实验性政策为会计学术研究提供了丰富的素材和独特的研究机会。本文呼吁中国学者利用中国的优势资源,开展具有国际影响力的研究,提升中国研究在全球学术界的话语权。Despite China’s significant increase in its global GDP share,the number of China-centric accounting papers published in leading accounting journals remains relatively low.Analyzing China-centric articles in the five leading accounting journals,I find that such articles,particularly those exploring China’s unique institutional features,exert a greater impact than articles based on data from other countries.Highlighting the distinctiveness of Chinese accounting research,this paper encourages Chinese scholars to tackle important and practical issues while aiming for publication in leading journals.China’s unique political system,social structure,and experimental policies offer rich opportunities for groundbreaking accounting research.By leveraging these advantages,Chinese researchers can produce work with international influence,thereby enhancing the visibility and voice of Chinese scholars in the global academic community.

关 键 词：中国制度 中国题材论文 会计研究 

分 类 号：F23[经济管理—会计学]