论当前会计发展、研究和教育中的三个问题
发布时间：2018-08-20 18:57
【摘要】：文章对当前会计趋同、会计研究方法和会计高等教育中的三个主要现象问题作了分析和思考。针对会计趋同进程要比想象的更为艰难的现实,提出必须进一步深入思考和谁趋同、在什么程度上趋同和趋同的速度等问题,并且重申了会计真正趋同取决于会计国家化的充分发展这一观点。面对实证研究的成果尚未受到实务界的欢迎这一值得注意的现象,文章认为其主要原因在于实证研究方法固有的局限和来自研究者的社会责任意识缺乏。关于会计高等教育如何培养应用型人才,提出应更加注重培养学生的职业判断能力的对策建议。
[Abstract]:This paper analyzes and considers the three main phenomena of accounting convergence, accounting research methods and accounting higher education. In view of the fact that the process of accounting convergence is more difficult than imagination, it puts forward some questions such as who should converge with, to what extent and speed of convergence, and reiterates accounting Facing the noticeable phenomenon that the results of empirical research have not been welcomed by the practical circles, the paper holds that the main reasons lie in the inherent limitations of empirical research methods and the lack of social responsibility consciousness from researchers. Applied talents should put more emphasis on training students' professional judgement.
【作者单位】： 三江学院商学院;南京大学会计与财务研究院;
【分类号】：F233
[Abstract]:This paper analyzes and considers the three main phenomena of accounting convergence, accounting research methods and accounting higher education. In view of the fact that the process of accounting convergence is more difficult than imagination, it puts forward some questions such as who should converge with, to what extent and speed of convergence, and reiterates accounting Facing the noticeable phenomenon that the results of empirical research have not been welcomed by the practical circles, the paper holds that the main reasons lie in the inherent limitations of empirical research methods and the lack of social responsibility consciousness from researchers. Applied talents should put more emphasis on training students' professional judgement.
【作者单位】： 三江学院商学院;南京大学会计与财务研究院;
【分类号】：F233
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