摘要
中国式现代化建设需要包括会计学在内的哲学社会科学自主知识体系的协同支撑,而构建中国会计学自主知识体系依赖于会计理论研究所开展的知识生产与创新活动。文章以代表性会计学者在CSSCI期刊发表的论文为研究对象,系统回顾并分析了改革开放以来中国会计学研究主题的演化历程。研究表明,中国会计学理论研究大致历经三个阶段:围绕会计制度恢复与重建开展研究、聚焦市场化经济改革与资本市场发展推进研究、立足全面深化改革与高质量发展深化研究。经济社会发展、教育质量提升、资本市场发展、科技进步以及学科规训制度深刻塑造了中国会计学研究主题演化的方向、进程与路径。高水平构建适应中国式现代化的会计学自主知识体系,要求会计学者立足中国管理实践,坚持学术创新与研以致用相结合,贯彻目标导向与问题导向相统一的研究原则,确保研究方法与研究主题性质的科学匹配。
The construction of Chinese modernization requires the concerted support of the independent knowledge system of philosophy and social sciences including accounting.The construction of China’s independent accounting knowledge system relies on the knowledge production and innovation activities conducted by accounting theoretical research.Taking the impact of academic research activities on discipline development as a perspective,to analyze the law and the driving factors of the evolution of accounting research topics is of great significance for revealing the logic of knowledge production,optimizing the paths for discipline development,and thus advancing the construction of China’s independent accounting knowledge system.Taking academic papers published in CSSCI journals by representative accounting scholars as a carrier,this paper reviews and analyzes the evolution of research topics in Chinese accounting since the reform and opening up.It reveals that Chinese accounting theory research has generally undergone three stages:research focused on the restoration and reconstruction of accounting systems;research focused on the market-oriented economic reform and the development of capital markets;research focused on the comprehensively deepening reform and high-quality development.The evolution of research topics in Chinese accounting has been profoundly affected by development of the economy and the society,improvement in the quality of education,development of capital markets,progress in technology,and disciplinary institutions.To construct a high-level independent accounting knowledge system that adapts to Chinese modernization,accounting scholars need to root their research in Chinese management practices,adhere to academic innovation and practical application,unify goal orientation with problem orientation,and ensure that research methods align with the nature of research topics.The main contributions of this paper are as follows:First,it analyzes the evolutionary characteristics of accounting research topics based on the papers published by representative accounting scholars,and innovatively summarizes the development trends of accounting research by taking accounting scholars as the entry point.Second,it demonstrates the evolution of accounting research topics in a more comprehensive way by combining scientific measurement and manual search methods to systematically analyze the trends of research topics and key words.Third,it uses statistical data to explore the impact of scholar background and research methods on the evolution of research topics,so as to reveal the relationship between discipline development and scholar research.
作者
綦好东
公维莲
苏琪琪
朱炜
Qi Haodong;Gong Weilian;Su Qiqi;Zhu Wei(School of Accountancy,Shandong University of Finance and Economics,Jinan 250014,China)
出处
《财经研究》
北大核心
2025年第8期4-20,共17页
Journal of Finance and Economics
基金
全国会计重点科研课题“会计学科教研体系与实践需求的贯通问题研究”(2023KJB1-08)。
关键词
会计学自主知识体系
会计学者
会计研究
研究主题
演化特征
independent accounting knowledge system
accounting scholars
accounting research
research topics
evolutionary characteristics
