会计学术界为什么缺少好的作品出现 ,本文认为不良学风是不可忽视的因素。优良的学风可以从三个方面来把握 :学习目的、学习态度和学习方法。只有明确学习目的和端正学习态度 ,并灵活运用不同的学习方法 ,做到理论联系实际 ,才能真正研究好中国的会计问题。 Why the lack of good works in accounting academia appears in this paper that bad academic style can not be ignored. Good style of study can be grasped from three aspects: learning purpose, learning attitude and learning methods. Only with a clear purpose of learning and an attitude of correct learning can we really study well the accounting problems in China if we make the best use of different methods of learning and linking theory with practice.