学术评价中的“巴别塔”问题——以我国会计及财务研究为例

发布时间：2018-06-24 19:04

  本文选题：语言 + 学术评价　； 参考：《会计研究》2017年08期

【摘要】：经济的全球化发展,带动了学术市场的全球化。然而,世界范围内语言存在巨大差异的现实,使得学术评价的跨语言进行面临难以逾越的障碍,稍有不慎,就会带来弱势语言的学术成就(尤其是人文社会科学)面临系统性低估的风险,本文将之称为学术评价中的"巴别塔"问题。以会计与财务研究领域中的中国问题研究为对象,本文实证比较了中文期刊与英文顶级期刊在原创性方面的表现,结果发现中文期刊在中国问题研究的原创性上并不逊色,部分还领先一步。这一实证发现,支持了学术评价中"巴别塔"问题的存在。最后,在上述基础上,提出了减轻"巴别塔"问题的对策,并说明了本研究的局限。本文并不否认英文顶级期刊在中国问题研究上的先进性,也不否认在过去二十余年中国会计及财务研究国际化的成就,本文的主旨是运用科学研究的方法,阐述并检验发表在中文期刊的研究成果在学术评价上是否受到了低估,并找到了有说服力的支持性证据,对未来如何开展更好的国际化具有一定的启发。
[Abstract]:The globalization of the economy has led to the globalization of the academic market. However, the fact that there are great differences in languages around the world makes the cross-linguistic evaluation of academic evaluation face insurmountable obstacles, and is somewhat careless. The academic achievement of weak language (especially humanities and social sciences) will face the risk of systematic underestimation. This paper calls it the "Babel Tower" problem in academic evaluation. Based on the study of Chinese issues in the field of accounting and finance, this paper empirically compares the originality of Chinese journals with that of top English journals. The results show that the originality of Chinese journals is not inferior to that of Chinese journals. Some are one step ahead. This empirical finding supports the existence of the Babel Tower problem in academic evaluation. Finally, on the basis of above mentioned, the countermeasures to alleviate the problem of "Babel Tower" are put forward, and the limitations of this study are explained. This paper does not deny the advanced nature of the top English journals in the study of China's problems, nor does it deny the achievements of internationalization of Chinese accounting and financial research in the past two decades. The main purpose of this paper is to use scientific research methods. This paper expounds and tests whether the research results published in Chinese journals have been underestimated in academic evaluation, and has found convincing supporting evidence, which has some enlightenment on how to carry out better internationalization in the future.
【作者单位】： 南京大学商学院会计学系;新加坡国立大学商学院会计学系;
【基金】：国家自然科学基金(71372032)的资助
【分类号】：F233
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本文编号：2062604