《中国会计评论》秉承学术、中立、公正原则,遵守中华人民共和国的各项法律,参照国际规范学术期刊的管理和编辑工作方式运行,实行匿名审稿制。本刊主要面向大学会计教育和学术界。本刊内容涵盖(但不局限于)财务会计、管理会计、审计、税务、公司财务管理、会计师职业道德等领域,以实证研究方法为主导。本刊也刊登高水平的书评和文献综述性文章。本刊大力提倡国际主流的经验式研究和分析式研究,也欢迎应用案例分析、实验研究、问卷调查、比较分析等方法的文章。无论釆用何种研究方法, The Chinese Accounting Review adheres to the principles of academic, neutrality and impartiality, abides by the laws of the People’s Republic of China, operates in accordance with the management and editorial work of international academic journals, and implements an anonymous peer review system. This publication mainly for college accounting education and academia. This issue covers (but not limited to) financial accounting, management accounting, auditing, taxation, corporate financial management, professional ethics and other areas of accountants, with empirical research as the leading factor. The magazine also published a high level of book reviews and literature review articles. The magazine vigorously advocates the international mainstream empirical research and analytical research, but also welcome the application of case studies, experimental studies, questionnaires, comparative analysis and other methods of the article. No matter what kind of research methods,