中国会计理论研究应有文献综述.docVIP

中国会计理论研究应有的文献综述 Chinas accounting theory research and literature review 对于本文意思的表达，作者曾犹豫了好长时间。从1993年《会计研究》发表了我致杨纪琬教授公开信后，对中国会计研究一些大是大非问题的思考，一直萦绕我脑海而挥之不去。1997、2004、2008、2009年，我先后又在《会计研究》上发表了对中国会计研究一些基本面问题的看法。现在因为《会计研究》编辑部在首届“两岸四地会计期刊联席会”上，极有诚意地征询学界对如何更好地开展中国会计研究的意见，故借此机会，我把数次欲言又止的话之要义尽可能准确地表述出来。我深知，理论研究中讲真话、实话往往会伤及同行，极容易使自己身陷万般孤立之绝境。但是，科学研究历来需要自我牺牲的精神，作为一名有良知的会计学者，必须面对这样的历史担当。我权且把说出以下肺腑之言，作为个人与中国会计研究同行的一次良心对白，可谓“我本楚狂人，凤歌笑孔丘”。我得首先申明，当我向同行倾诉以下看法时，我视会计研究为自己生命之一部分，而非通常人们认为的只是谋生而已。 The expression of meaning for the purpose of this article, the author had hesitated for a long time. Accounting research published from 1993 I send Yang Ji professor wan letter, after some big is the problem of Chinas accounting research thinking, always linger in my mind and lingering. In 1997, 2004, 2008, 2004, I successively in the journal of accounting research again some fundamental issues for Chinese accounting research. Now because accounting research editorial office in the first on both sides of the four accounting journal association, is very sincerely ask academic opinions on how to better develop Chinas accounting research, so take this opportunity, I take you several things as accurately as possible the general expression. In the theoretical study of the I know, to tell the truth, the truth will often hurt, very easy to make oneself in all kinds of isolation wall. But scientific research has always needs the spirit of self-sacrifice, as a conscientious accounting scholars, have to face such a historical play. I accept to say the following words, as an individual a conscience dialogue with Chinas accounting research, is I this madman, chu phoenix song laugh Confucius. I must first statement, when I poured out the following views to peers, I regard accounting research as part of our lives, not just to earn a living. Often people think 一、中国会计研究的“大是大非” First, Chinas accounting research is not 在西方学界，“李约瑟之谜”至今未解，其谜根是现代科学为什么未产生在中国？或曰为何没有在中国扎根？这似乎同德国伟大思想家马克斯·韦伯留给人类的谜团如出一辙：资本主义为什么首先产生于西方而未