academic analysis academic journals and the china accounting reform and development（学术分析学术期刊和中国会计改革和发展）.docVIP

Academic analysis academic journals and the China Accounting Reform and Development What is the accounting academic research? What is the accounting academic journals? Accounting academic research and academic journals in promoting China’s accounting reform and development process should play what role? Those in China in recent years seems to have become a contentious issue. Why disputes arise in these areas? I think the main reason is that the accounting profession in China a decade ago is not strictly distinguish between ‘academic’ and ‘professional’, ‘academic organization’ and ‘professional organization’, ‘academic research’ and ‘policy research ‘and’ academic journals ‘and’ professional journals ‘, etc. In Western countries, between any two of these are entirely different, although there are many links between each other and exchange. With China accounting academics over the last decade with international accounting academic exchanges become more frequent and in-depth, the Western mainstream accounting research paradigm gradually our accounting academics (especially young accounting scholars) accepted, respected and dissemination of empirical accounting research has become China’s Accounting the mainstream of academic research, today is an indisputable fact. It should be said, any kind of research method has its own limitations, empirical research methods are no exception, but the reason why empirical research methods into the last four decades of Western accounting The most widely used academic research methods, is not without reason, that empirical research through the use of a large sample of actual data, and the use of multivariate statistical analysis and other scientific methods, rigorous hypothesis testing theory is able to verify the actual data as long as the sample Select the appropriate statistical analysis method used is reasonable, rigorous reasoning, the conclusions would have a relatively strong convincing. Empirical study of whether th