本文的目的在于对中国最近几年的会计研究,作一综合认识与评价。必须说明的是,试图在一篇短短的文章里,详尽地评价中国过去一段会计研究的各个方面,是不现实的。本文的评价将局限于少数几位笔者认为重要的方面,并且,文中所作的评价只是陈述性而非论述性的。本文的正文包括两个部分,第一部分是对中国会计研究的基本评价。第二部分将以中国会计学界较具权威性的刊物——《会计研究》为样本,取1988——1992年共5年的全部论文为依据,通过具体数据来展示中国会计研究的一些趋向。一、中国会计研究的基本特征 The purpose of this article is to make a comprehensive understanding and evaluation of China’s accounting research in recent years. It is important to point out that it is not realistic to try to assess in any detail a comprehensive review of all aspects of China’s accounting research in a short essay. The evaluation of this article will be limited to a few aspects that I think are important, and the comments made in this article are merely statements rather than discourses. The text of this article includes two parts. The first part is the basic evaluation of Chinese accounting research. The second part will take the more authoritative publication of Accounting in China - “Accounting Research” as a sample, taking all 5 papers from 1988 to 1992 as the basis, through specific data to show some trends in Chinese accounting research. First, the basic characteristics of China’s accounting research