《中国会计评论》是一本与国际学术研究相接轨、积极关注中国会计与财务问题的大型会计理论学术期刊,由北京大学、清华大学、北京国家会计学院发起,多所综合大学联合主办,北京大学出版社出版,主要面向大学会计教育界和学术界发行。本刊力求为中国会计理论界提供一个学术交流聚焦点,为会计界学者提供一个高水平的研究成果发表平台。本刊的研究风格是:用国际规范的方法,研究中国的本土经济 China Accounting Review is a large-scale academic journal of accounting theory that is closely linked with international academic research and actively focuses on accounting and financial issues in China. It was initiated by Peking University, Tsinghua University and Beijing National Accounting Institute and co-hosted by a number of comprehensive universities. Beijing University Press, mainly for university accounting education and academic distribution. This journal seeks to provide a focus of academic exchange for the Chinese accounting theory community, providing a high level platform for the publication of research results for scholars in the accounting profession. Our research style is: Using the method of international norms to study China’s local economy