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每年的实证会计学术研究年会,都收到和接受多篇在读博士研究生提交的论文。有些是博士生署名(单独或合作),也有些与教师合作署名。许多论文的质量很高。在《中国会计评论》的以前各期,已经有发表。 2004年在南开大学举办的年会期间,有参会者提出建议:《中国会计评论》应当为博士生设置一个单独的栏目。编委会认为这是好的建议,于是从2005年第3卷第2期起开始设置“博士论坛”。本期两篇文章的主题,与“专稿”栏目呼应,都是关于“数据库与中国的会计和金融实证研究”。
Each year, the Annual Conference of Empirical Accounting Research receives and accepts papers from several current Ph.D. students. Some are signed PhD students (either alone or in cooperation), but some also cooperate with the teacher’s signature. Many papers are of high quality. In the “China Accounting Review” in previous periods, has been published. During the annual conference held in Nankai University in 2004, some participants suggested that “China Accounting Review” should set up a separate column for doctoral students. The editorial board thinks this is a good proposal, so from 2005 Volume 3, No. 2 from the beginning to set up a “doctoral forum.” The two articles of this issue, with the essay titled “Zhuangao”, are all about the “Empirical Study of Databases and China’s Accounting and Finance.”