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会计研究应具有思想性。目前中国会计研究思想性不够,具体表现为文献回顾工作薄弱、片面追求研究方法和单一风格的研究方式。《会计研究》应尽可能为发表具有思想性的会计研究论文提供方便。当前,会计研究正面临“范式革命”的挑战,信息化对传统会计理论已产生了致命冲击,会计理论界必须正视现实,认真负起责任,充分吸取信息化理论研究的有益成果,更新会计理论范式。
Accounting research should be thoughtful. At present, accounting thinking in China is not enough. The concrete manifestation is the weak review work of the literature, the one-sided pursuit of research methods and a single style of research. Accounting research should be as convenient as possible for publishing thoughtful accounting research papers. At present, the accounting research is facing the challenge of “paradigm revolution”. The informatization has had a fatal impact on the traditional accounting theory. The accounting theory community must face the reality, take the responsibility seriously, fully absorb the beneficial results of the informatization theory research, and update Accounting theory paradigm.