近年来,追逐国际化在会计界颇为盛行,一些学者不遗余力地追赶西方学术前沿,一厢情愿地将自己纳入所谓的国际化版图,大量缺失思想的成果占据了研究阵地,使会计研究陷入了纯工具化的迷途,具有思想性的研究成了落伍的象征,会计思想在所谓的国际化潮流中已无落脚之地,思想及其作用 In recent years, pursuing internationalization has become quite prevalent in the accounting field. Some scholars have spared no effort in catching up with the academic frontiers of the West and wishfully submitting themselves to the so-called internationalized territory. As a result, a large number of missing ideologies occupy the research positions, leaving accounting research into a purely tool The lost, thoughtful research has become a symbol of outdated accounting in the so-called international trend has no place, ideas and their role